{ "article": { "LEGIARTI000044603945": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L311-28", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-02-13", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603945", "URL": "article/LEGI/ARTI/00/00/44/60/39/LEGIARTI000044603945.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000036365567", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D, I, 2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365411", "@num": "158 quinquies", "#text": "Code des douanes - art. 158 quinquies, I, al. 7, ph. 2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603951", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Mise à la consommation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603953", "@fin": "2999-01-01", "#text": "Sous-section 1 : Redevables", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603955", "@fin": "2999-01-01", "#text": "Section 5 : Personnes soumises aux obligations fiscales", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604029", "@fin": "2999-01-01", "#text": "Chapitre Ier : DISPOSITIONS GÉNÉRALES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044603945", "@fin": "2023-02-13", "@num": "L311-28", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044875795", "@fin": "2999-01-01", "@num": "L311-28", "@etat": "VIGUEUR", "@debut": "2023-02-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
En cas de détention en dehors d'un régime de suspension de l'accise, est également redevable toute personne ayant participé à la détention.

" } }, "LEGIARTI000036365411": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "158 quinquies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036365411", "URL": "article/LEGI/ARTI/00/00/36/36/54/LEGIARTI000036365411.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036354072", "@num": "59", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000044595094", "@num": "7", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044604047", "@num": "L174-1", "#text": "Code des impositions sur les biens et services - art. L174-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603993", "@num": "L311-12", "#text": "Code des impositions sur les biens et services - art. L311-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603985", "@num": "L311-15", "#text": "Code des impositions sur les biens et services - art. L311-15 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603949", "@num": "L311-26", "#text": "Code des impositions sur les biens et services - art. L311-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603947", "@num": "L311-27", "#text": "Code des impositions sur les biens et services - art. L311-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603945", "@num": "L311-28", "#text": "Code des impositions sur les biens et services - art. L311-28 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604017", "@num": "L311-4", "#text": "Code des impositions sur les biens et services - art. L311-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365402", "@num": "267 bis", "#text": "Code des douanes - art. 267 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873424", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021664397", "@fin": "2022-01-01", "#text": "Chapitre III bis : Régime général d'accise relatif aux produits énergétiques", "@debut": "2010-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099263", "@fin": "2999-01-01", "#text": "Titre V : Régimes douaniers économiques, exportation temporaire, dépôts spéciaux", "@debut": "1977-06-08" } ] }, "@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": "LEGIARTI000021664389", "@fin": "2018-01-01", "@num": "158 quinquies", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036365411", "@fin": "2022-01-01", "@num": "158 quinquies", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. ― Les produits soumis aux taxes intérieures de consommation prévues aux articles 265 et 266 quater sont soumis à l'impôt, selon le cas, au moment de leur production, y compris de leur extraction en France, ou de leur importation en France.
\n
\n L'impôt est exigible lors de la mise à la consommation en France.
\n
\n Aux fins de l'application du présent article et sans préjudice de l'article 158 nonies, on entend par “ mise à la consommation ” :
\n
\n a) La sortie, y compris la sortie irrégulière, de produits soumis à accise d'un régime de suspension de droits. La personne redevable des droits d'accise devenus exigibles est :
\n
\n-l'entrepositaire agréé, le destinataire enregistré ou toute autre personne procédant à la sortie des produits soumis à accise du régime de suspension de droits ou pour le compte de laquelle il est procédé à cette sortie ou, en cas de sortie irrégulière de l'entrepôt fiscal, toute autre personne ayant participé à cette sortie ;
\n
\n-en cas d'irrégularité lors d'un mouvement de produits soumis à accise sous un régime de suspension de droits : l'entrepositaire agréé, l'expéditeur enregistré, toute autre personne ayant garanti le paiement des droits ou toute personne ayant participé à la sortie irrégulière et qui était consciente ou dont on peut raisonnablement penser qu'elle aurait dû être consciente du caractère irrégulier de la sortie ;
\n
\n b) La détention en dehors d'un régime de suspension de droits de produits soumis à accise pour lesquels le droit d'accise n'a pas été prélevé. La personne redevable des droits d'accise devenus exigibles est la personne détenant les produits soumis à accise ou toute autre personne ayant participé à leur détention ;
\n
\n c) La production, y compris la production irrégulière, de produits soumis à accise en dehors d'un régime de suspension de droits. La personne redevable des droits d'accise devenus exigibles est la personne produisant les produits soumis à accise ou, en cas de production irrégulière, toute autre personne ayant participé à leur production ;
\n
\n d) L'importation, y compris l'importation irrégulière, de produits soumis à accise, sauf si les produits soumis à accise sont placés, immédiatement après leur importation, sous un régime de suspension de droits. La personne redevable des droits d'accise devenus exigibles est la personne qui déclare les produits soumis à accise ou pour le compte de laquelle ils sont déclarés au moment de l'importation, ou, en cas d'importation irrégulière, toute autre personne ayant participé à l'importation.

II. ― Lorsque plusieurs débiteurs sont redevables d'une même dette liée à un droit d'accise, ils sont tenus au paiement de cette dette à titre solidaire.

" } }, "LEGIARTI000036365567": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036365567", "URL": "article/LEGI/ARTI/00/00/36/36/55/LEGIARTI000036365567.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049442054", "@num": "1", "#text": "Arrêté du 11 décembre 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000215311", "@nortexte": "ECOD0150001A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-12-11" }, { "@id": "LEGITEXT000026593553", "#text": "Décret n°2012-1245\n du 7 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026593101", "@nortexte": "BUDD1235807D", "@numtexte": "2012-1245", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGITEXT000028026296", "#text": "Décret n°2013-887\n du 2 octobre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028025554", "@nortexte": "EFIE1322643D", "@numtexte": "2013-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-10-02" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000032277259", "@num": "2", "#text": "Décret n°2016-334 du 21 mars 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032276104", "@nortexte": "AFSP1603141D", "@numtexte": "2016-334", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-21" }, { "@id": "LEGITEXT000035422978", "#text": "Arrêté du 9 août 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035409835", "@nortexte": "CPAD1710053A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-08-09" }, { "@id": "LEGITEXT000035419670", "#text": "Décret n°2017-1284 du 9 août 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035409825", "@nortexte": "CPAD1710050D", "@numtexte": "2017-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-09" }, { "@id": "LEGIARTI000036354080", "@num": "63", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 63", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGITEXT000037097162", "#text": "Arrêté du 15 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037091303", "@nortexte": "CPAD1816736A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-15" }, { "@id": "LEGIARTI000044603983", "@num": "L311-16", "#text": "Code des impositions sur les biens et services - art. L311-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603977", "@num": "L311-18", "#text": "Code des impositions sur les biens et services - art. L311-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603975", "@num": "L311-19", "#text": "Code des impositions sur les biens et services - art. L311-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603963", "@num": "L311-23", "#text": "Code des impositions sur les biens et services - art. L311-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603949", "@num": "L311-26", "#text": "Code des impositions sur les biens et services - art. L311-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603947", "@num": "L311-27", "#text": "Code des impositions sur les biens et services - art. L311-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603945", "@num": "L311-28", "#text": "Code des impositions sur les biens et services - art. L311-28 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048712455", "@num": "38-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045925865", "@num": "1", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGIARTI000048717470", "@num": "6", "#text": "Arrêté du 28 décembre 2023 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000049340121", "#text": "Décret n°2024-276 du 27 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049338930", "@nortexte": "ECOD2407798D", "@numtexte": "2024-276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000048834639", "@num": "L245-8", "#text": "Code de la sécurité sociale. - art. L245-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834517", "@num": "1613 bis", "#text": "Code général des impôts, CGI. - art. 1613 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948748", "@num": "1698 C", "#text": "Code général des impôts, CGI. - art. 1698 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365604", "@num": "302 C", "#text": "Code général des impôts, CGI. - art. 302 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304984", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304684", "@num": "302 E", "#text": "Code général des impôts, CGI. - art. 302 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304985", "@num": "302 F bis", "#text": "Code général des impôts, CGI. - art. 302 F bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829226", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304689", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283805", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472213", "@num": "302 M ter", "#text": "Code général des impôts, CGI. - art. 302 M ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657295", "@num": "302 U bis", "#text": "Code général des impôts, CGI. - art. 302 U bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657309", "@num": "302 V bis", "#text": "Code général des impôts, CGI. - art. 302 V bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305004", "@num": "317", "#text": "Code général des impôts, CGI. - art. 317", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304753", "@num": "406", "#text": "Code général des impôts, CGI. - art. 406", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305055", "@num": "440 bis", "#text": "Code général des impôts, CGI. - art. 440 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304792", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304796", "@num": "442", "#text": "Code général des impôts, CGI. - art. 442", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304817", "@num": "458", "#text": "Code général des impôts, CGI. - art. 458", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309955", "@num": "508", "#text": "Code général des impôts, CGI. - art. 508", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310083", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805467", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638198", "@num": "575 I", "#text": "Code général des impôts, CGI. - art. 575 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032881388", "@num": "286 M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668567", "@num": "111 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327977", "@num": "111 M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028026910", "@num": "111-0 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327971", "@num": "178-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301124", "@num": "164 AU", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642386", "@num": "111-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 111-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874390", "@num": "L36 A", "#text": "Livre des procédures fiscales - art. L36 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163072", "@fin": "2024-03-29", "#text": "3° : Exigibilité", "@debut": "2002-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304673", "@fin": "1995-10-27", "@num": "302 D", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304674", "@fin": "1999-12-31", "@num": "302 D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304675", "@fin": "2000-03-31", "@num": "302 D", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304676", "@fin": "2000-12-31", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304677", "@fin": "2001-08-31", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304678", "@fin": "2001-12-29", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2001-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304679", "@fin": "2004-03-27", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304680", "@fin": "2004-12-31", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304681", "@fin": "2005-01-01", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304682", "@fin": "2006-12-31", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304683", "@fin": "2007-12-29", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018031549", "@fin": "2010-01-01", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021712192", "@fin": "2010-04-01", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664230", "@fin": "2010-05-01", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201320", "@fin": "2011-12-30", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092745", "@fin": "2013-12-31", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447862", "@fin": "2015-10-09", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283836", "@fin": "2016-01-01", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782175", "@fin": "2018-01-01", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365567", "@fin": "2022-01-01", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044872991", "@fin": "2023-12-31", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000050084987", "@fin": "2024-03-29", "@num": "302 D", "@etat": "ABROGE", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – 1. L'impôt est exigible :

1° Lors de la mise à la consommation. Le produit est mis à la consommation :

a. Lorsqu'il cesse de bénéficier du régime suspensif des droits d'accises prévu au II de l'article 302 G ou de l'entrepôt mentionné au 8° du I de l'article 570 ;

a bis) Lorsqu'il est fabriqué hors des régimes suspensifs mentionnés au a, sans bénéficier des exonérations prévues à l'article 302 D bis ;

b. Lorsqu'il est importé, à l'exclusion des cas où il est placé, au moment de l'importation, sous un régime suspensif des droits d'accises mentionné au a ;

\n
\n

2° Lors de la constatation de déchets ou de pertes de produits soumis à accise placés sous un régime de suspension de droits ;

Par dérogation au premier alinéa du présent 2° sont exonérés de droits :

a. Les alcools, les boissons alcooliques et les tabacs manufacturés dont la destruction totale est intervenue à la suite d'une autorisation donnée par l'administration des douanes et droits indirects ou dont la destruction totale ou la perte irrémédiable est imputable à une cause dépendant de la nature même des produits ou à un cas fortuit ou de force majeure ;

b. Les alcools et les boissons alcooliques détruits ou perdus en cours de fabrication, de transformation ou de stockage, lorsque le volume des produits détruits ou perdus est inférieur aux taux annuels de déchets ou de pertes fixés par arrêté du ministre chargé du budget pour chaque produit ou catégorie de produit, sous réserve que ces déchets ou ces pertes aient été dûment retracés en comptabilité matières ;

Les taux annuels de déchets ou de pertes mentionnés ci-dessus sont fixés en tenant compte de la nature des alcools et des boissons alcooliques concernés ainsi que du type d'opération auquel ces produits sont soumis.

Lorsque des déchets ou des pertes n'entrant pas dans le champ d'application des a et b du présent 2° concernent des produits relevant de taux d'accises différents et pour lesquels la base d'imposition ne peut être déterminée avec certitude, l'impôt est liquidé sur la base du tarif le plus élevé, sauf justification contraire apportée par l'entrepositaire agréé.

2° bis Lors de la constatation de manquants ;

Sont considérés comme manquants les produits soumis à accise placés sous un régime de suspension de droits, autres que ceux détruits ou perdus en cours de fabrication, de transformation ou de stockage, qui ne peuvent être présentés aux services des douanes et droits indirects alors qu'ils figurent dans la comptabilité matières tenue par l'entrepositaire agréé ou qu'ils auraient dû figurer dans celle-ci ;

3° (abrogé)

4° Sans que cela fasse obstacle aux dispositions du 9° de l'article 458, lors de la constatation de la détention, en France, d'alcools, de boissons alcooliques et de tabacs manufacturés à des fins commerciales pour lesquels le détenteur ne peut prouver, par la production d'un document d'accompagnement, d'une facture ou d'un ticket de caisse, selon le cas, qu'ils circulent en régime suspensif de l'impôt ou que l'impôt a été acquitté en France ou y a été garanti conformément aux articles 302 U bis ou 302 V bis ;

Pour établir que ces produits sont détenus en France à des fins commerciales, l'administration tient compte des éléments suivants :

a. L'activité professionnelle du détenteur des produits ;

b. Le lieu où ces produits se trouvent, le mode de transport utilisé ou les documents relatifs à ces produits ;

c. La nature de ces produits ;

d) Les quantités de ces produits, notamment lorsque celles-ci sont supérieures aux seuils indicatifs fixés par l'article 32, paragraphe 3, de la directive 2008/118/CE du Conseil du 16 décembre 2008 relative au régime général d'accise et abrogeant la directive 92/12/CEE ;

5° Par dérogation au 4° du présent 1 et conformément au 3 de l'article 46 de la directive 2008/118/CE du 16 décembre 2008 relative au régime général d'accise et abrogeant la directive 92/12/CEE, les cigarettes importées des Etats membres de l'Union européenne bénéficiant d'une période transitoire pour porter leurs accises aux minima prévus aux deux premiers alinéas du 2 de l'article 10 de la directive 2011/64/UE du Conseil du 21 juin 2011 concernant la structure et les taux des accises applicables aux tabacs manufacturés ne peuvent être introduites en France métropolitaine que dans la limite de trois cents cigarettes par détenteur. Toute quantité excédentaire, même importée pour les besoins propres de son détenteur, fait l'objet d'une liquidation des droits au taux national. Les modalités d'application, la durée de la mesure et les pays concernés sont définis par arrêté du ministre chargé des douanes.

2. L'impôt est dû :

1° Dans les cas visés aux a, a bis et b du 1° du 1, par la personne qui met à la consommation ;

2° Dans le cas de déchets ou de pertes qui ne sont pas exonérés de droits, par la personne chez laquelle ces déchets ou ces pertes ont été constatés ;

2° bis Dans le cas de manquants, par la personne chez laquelle les manquants sont constatés ;

3° (abrogé)

4° Dans les cas mentionnés au 4° du 1, par la personne qui détient ces produits.

3. L'impôt est acquitté par toute personne qui a bénéficié d'une exonération ou d'une franchise des droits d'accises mentionnée à l'article 302 E ou au 1° de l'article 302 F bis ou à l'article 317, lorsque les conditions d'application auxquelles est subordonnée l'obtention de cette exonération ou de cette franchise ne sont pas remplies, ainsi que par toute personne qui a été autorisée à recevoir des alcools, des boissons alcooliques ou des tabacs manufacturés en franchise, en exemption ou en exonération des droits d'accises, conformément aux dispositions de l'article 302 D bis, du 3° de l'article 302 F bis, de l'article 406, des articles 440 bis, 441,442 et 508, lorsque les conditions d'application auxquelles est subordonné l'octroi de cette franchise, exemption ou exonération ne sont pas remplies.

II. – (Abrogé).

III. – 1. L'impôt est liquidé mensuellement, au plus tard le dixième jour de chaque mois, sur la base d'une déclaration des quantités de produits mis à la consommation au cours du mois précédent transmise à l'administration.

2. L'impôt est acquitté auprès de l'administration soit à la date de la liquidation, soit dans le délai d'un mois à compter de cette date, une caution garantissant le paiement de l'impôt dû est exigée dans l'un et l'autre cas. Une dispense de caution peut être accordée aux entrepositaires agréés mentionnés à l'article 302 G dans les limites et conditions fixées par décret.

Par dérogation au premier alinéa du présent 2, les entrepositaires agréés dispensés de caution acquittent l'impôt :

a) Au plus tard le 10 septembre suivant la clôture de la campagne viticole, pour les entrepositaires agréés produisant des produits vitivinicoles régis par les règlements européens relatifs à l'organisation commune des marchés des produits agricoles ;

b) Au plus tard le 10 janvier de l'année civile suivant celle au titre de laquelle la liquidation de la taxe a été effectuée en application du 1, pour les autres entrepositaires agréés ;

c) A la date fixée au 1 au choix des entrepositaires agréés dispensés de caution qui effectuent la déclaration par voie électronique et acquittent l'impôt par télérèglement.

3. Les entrepositaires agréés dispensés de caution dont le volume de production annuelle et le montant annuel de droits d'accises à acquitter sont inférieurs à des seuils fixés par décret en fonction de la nature de la production liquident et acquittent l'impôt :

a) Au plus tard le dixième jour du deuxième mois suivant la fin de la campagne viticole, pour les entrepositaires agréés produisant des produits vitivinicoles régis par les règlements européens relatifs à l'organisation commune des marchés des produits agricoles, sur la base d'une déclaration des quantités de produits mis à la consommation au cours des douze mois précédant la fin de la campagne viticole ;

b) Au plus tard le dixième jour du deuxième mois suivant la clôture de la comptabilité matières, pour les autres entrepositaires agréés, sur la base d'une déclaration des quantités de produits mis à la consommation au cours des douze mois précédant la fin de l'exercice.

4. Un arrêté du ministre chargé du budget fixe le modèle et le contenu des déclarations mentionnées aux 1 et 3.

" } }, "LEGIARTI000044595168": { "META": { "META_SPEC": { "META_ARTICLE": { "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044595168", "URL": "article/LEGI/ARTI/00/00/44/59/51/LEGIARTI000044595168.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000044604063", "#text": "Code des impositions sur les biens et services - Chapitre II : ACOMPTES (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604181", "#text": "Code des impositions sur les biens et services - Chapitre II : INDEXATIONS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604135", "#text": "Code des impositions sur les biens et services - Chapitre II : REPRÉSENTANTS FISCAUX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604101", "#text": "Code des impositions sur les biens et services - Chapitre II : RÉGIME SIMPLIFIÉ DE DÉCLARATION (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604155", "#text": "Code des impositions sur les biens et services - Chapitre II : SUSPENSION (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604233", "#text": "Code des impositions sur les biens et services - Chapitre II : TERRITOIRES (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602795", "#text": "Code des impositions sur les biens et services - Chapitre II : TRANSPORT AÉRIEN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603893", "#text": "Code des impositions sur les biens et services - Chapitre II : ÉNERGIES (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603591", "#text": "Code des impositions sur les biens et services - Chapitre III : ALCOOLS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604207", "#text": "Code des impositions sur les biens et services - Chapitre III : COMPÉTENCES TERRITORIALES (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602631", "#text": "Code des impositions sur les biens et services - Chapitre III : NAVIGATIONS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604123", "#text": "Code des impositions sur les biens et services - Chapitre III : PERSONNES SUPPORTANT L'IMPOSITION (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604175", "#text": "Code des impositions sur les biens et services - Chapitre III : RÈGLES PARTICULIÈRES (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604077", "#text": "Code des impositions sur les biens et services - Chapitre III : RÉGIMES DE MUTUALISATION DES DÉC... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604053", "#text": "Code des impositions sur les biens et services - Chapitre III : RÉGIMES DE MUTUALISATION DU PAIE... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604049", "#text": "Code des impositions sur les biens et services - Chapitre IV : SOLIDARITÉS DE PAIEMENT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603453", "#text": "Code des impositions sur les biens et services - Chapitre IV : TABACS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604163", "#text": "Code des impositions sur les biens et services - Chapitre Ier : DISPOSITIONS GÉNÉRALES (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604109", "#text": "Code des impositions sur les biens et services - Chapitre Ier : DISPOSITIONS GÉNÉRALES (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604071", "#text": "Code des impositions sur les biens et services - Chapitre Ier : DISPOSITIONS GÉNÉRALES (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604029", "#text": "Code des impositions sur les biens et services - Chapitre Ier : DISPOSITIONS GÉNÉRALES (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603327", "#text": "Code des impositions sur les biens et services - Chapitre Ier : DÉPLACEMENTS ROUTIERS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604141", "#text": "Code des impositions sur les biens et services - Chapitre Ier : REDEVABLES (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604187", "#text": "Code des impositions sur les biens et services - Chapitre Ier : RÈGLES D'ARRONDIS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602465", "#text": "Code des impositions sur les biens et services - Chapitre Ier : TAXES SUR LES PRODUITS DE L'INDU... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604249", "#text": "Code des impositions sur les biens et services - Chapitre Ier : ÉLÉMENTS TAXABLES (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603345", "#text": "Code des impositions sur les biens et services - Chapitre unique : ÉLÉMENTS TAXABLES ET TERRITO... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604035", "#text": "Code des impositions sur les biens et services - Livre III : ÉNERGIES, ALCOOLS ET TABACS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603349", "#text": "Code des impositions sur les biens et services - Livre IV : AUTRES IMPOSITIONS SECTORIELLES (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604257", "#text": "Code des impositions sur les biens et services - Livre Ier : DISPOSITIONS GÉNÉRALES (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603057", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Affectation des véhicules à des ... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602789", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Aéronefs et aérodromes (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603837", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Base d'imposition (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603427", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Exonération des tabacs non fumés... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603569", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Exonérations des alcools utilisé... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603951", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Mise à la consommation (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603523", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Petits producteurs indépendants (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602403", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Reports de fait générateur (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603021", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Règle générale de calcul (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602587", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Règles de calcul (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602731", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Règles générales (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603789", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Tarifs normaux (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603227", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Taxe fixe (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603321", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Véhicules et catégories de véhic... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602397", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Autres opérations taxables (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603831", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Catégories fiscales (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603545", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Catégories fiscales (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603417", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Catégories fiscales (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603943", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Détention à des fins commerciales (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603049", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Entreprises affectataires des vé... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603781", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Modulations géographiques (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602573", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Navires taxables (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602783", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Personnes et marchandises à bord... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603517", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Rhums traditionnels d'outre-mer ... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603015", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Règles particulières de calcul (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602719", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Règles propres à certains mouvem... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603313", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Réception et immatriculation des... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603217", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Taxe régionale (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603537", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Base d'imposition (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603403", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Calcul de l'accise (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603045", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Dispositions propres aux véhicul... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603303", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Emissions de dioxyde de carbone ... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602389", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Exemptions (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602777", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Mouvements des aéronefs (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602715", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Règles propres à certains aérodr... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603509", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Spiritueux consommés outre-mer (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603821", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Tarifs (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602989", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Tarifs de la taxe annuelle sur l... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603771", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Tarifs réduits applicables aux c... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603177", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Taxe sur les véhicules de transport (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603939", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Vente à distance entre Etats mem... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602563", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Véhicules nautiques à moteur tax... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603499", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Alcools consommés par le producteur (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603935", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Changement d'utilisation (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603041", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Dispositions propres aux véhicul... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603289", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Puissance administrative des véh... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603807", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Règles particulières (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602711", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Règles propres à certaines colle... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602947", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Tarifs de la taxe annuelle sur l... (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603679", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Tarifs particuliers pour certain... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603169", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Taxe sur les émissions de dioxyd... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603487", "#text": "Code des impositions sur les biens et services - Paragraphe 5 : Avitaillement des navires et aér... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603931", "#text": "Code des impositions sur les biens et services - Paragraphe 5 : Dispositions particulières en ca... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603269", "#text": "Code des impositions sur les biens et services - Paragraphe 5 : Masses des véhicules (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602909", "#text": "Code des impositions sur les biens et services - Paragraphe 5 : Tarifs de la taxe annuelle sur l... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603131", "#text": "Code des impositions sur les biens et services - Paragraphe 5 : Taxe sur la masse en ordre de ma... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603265", "#text": "Code des impositions sur les biens et services - Paragraphe 6 : Détention d'un véhicule (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603257", "#text": "Code des impositions sur les biens et services - Paragraphe 7 : Infrastructures routières (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603325", "#text": "Code des impositions sur les biens et services - Section 1 : Dispositions générales (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602793", "#text": "Code des impositions sur les biens et services - Section 1 : Dispositions générales (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602629", "#text": "Code des impositions sur les biens et services - Section 1 : Dispositions générales (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604099", "#text": "Code des impositions sur les biens et services - Section 1 : Effets du régime (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603891", "#text": "Code des impositions sur les biens et services - Section 1 : Eléments taxables et territoires (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603589", "#text": "Code des impositions sur les biens et services - Section 1 : Eléments taxables et territoires (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603451", "#text": "Code des impositions sur les biens et services - Section 1 : Eléments taxables et territoires (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602463", "#text": "Code des impositions sur les biens et services - Section 1 : Eléments taxables et territoires (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603343", "#text": "Code des impositions sur les biens et services - Section 1 : Livraisons de biens taxables (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604231", "#text": "Code des impositions sur les biens et services - Section 1 : Territoire douanier, territoires ti... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604027", "#text": "Code des impositions sur les biens et services - Section 1 : Éléments taxables et territoires (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604093", "#text": "Code des impositions sur les biens et services - Section 2 : Conditions du régime (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604019", "#text": "Code des impositions sur les biens et services - Section 2 : Fait générateur (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603863", "#text": "Code des impositions sur les biens et services - Section 2 : Fait générateur (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603581", "#text": "Code des impositions sur les biens et services - Section 2 : Fait générateur (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603437", "#text": "Code des impositions sur les biens et services - Section 2 : Fait générateur (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602417", "#text": "Code des impositions sur les biens et services - Section 2 : Fait générateur (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602619", "#text": "Code des impositions sur les biens et services - Section 2 : Taxe annuelle sur les engins mariti... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602753", "#text": "Code des impositions sur les biens et services - Section 2 : Taxe sur le transport aérien de pas... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603251", "#text": "Code des impositions sur les biens et services - Section 2 : Taxes sur l'immatriculation des véh... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604223", "#text": "Code des impositions sur les biens et services - Section 2 : Territoires de taxation (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603333", "#text": "Code des impositions sur les biens et services - Section 2 : Territoires de taxation (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602375", "#text": "Code des impositions sur les biens et services - Section 3 : Montant (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604011", "#text": "Code des impositions sur les biens et services - Section 3 : Montant de l'accise (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603843", "#text": "Code des impositions sur les biens et services - Section 3 : Montant de l'accise (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603577", "#text": "Code des impositions sur les biens et services - Section 3 : Montant de l'accise (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603433", "#text": "Code des impositions sur les biens et services - Section 3 : Montant de l'accise (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604217", "#text": "Code des impositions sur les biens et services - Section 3 : Mouvements de biens entre territoires (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602525", "#text": "Code des impositions sur les biens et services - Section 3 : Taxe sur le permis de conduire des ... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602669", "#text": "Code des impositions sur les biens et services - Section 3 : Taxe sur le transport aérien de mar... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603065", "#text": "Code des impositions sur les biens et services - Section 3 : Taxes sur l'affectation des véhicul... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603995", "#text": "Code des impositions sur les biens et services - Section 4 : Exigibilité (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603659", "#text": "Code des impositions sur les biens et services - Section 4 : Exigibilité (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603483", "#text": "Code des impositions sur les biens et services - Section 4 : Exigibilité (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603381", "#text": "Code des impositions sur les biens et services - Section 4 : Exigibilité (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602349", "#text": "Code des impositions sur les biens et services - Section 4 : Exigibilité (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602839", "#text": "Code des impositions sur les biens et services - Section 4 : Taxe sur le renouvellement du permi... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602505", "#text": "Code des impositions sur les biens et services - Section 4 : Taxe sur le transport maritime de p... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602651", "#text": "Code des impositions sur les biens et services - Section 4 : Taxe sur les nuisances sonores aéri... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603955", "#text": "Code des impositions sur les biens et services - Section 5 : Personnes soumises aux obligations ... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603643", "#text": "Code des impositions sur les biens et services - Section 5 : Personnes soumises aux obligations ... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603479", "#text": "Code des impositions sur les biens et services - Section 5 : Personnes soumises aux obligations ... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603375", "#text": "Code des impositions sur les biens et services - Section 5 : Personnes soumises aux obligations ... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602341", "#text": "Code des impositions sur les biens et services - Section 5 : Personnes soumises à obligations fi... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602483", "#text": "Code des impositions sur les biens et services - Section 5 : Taxe sur le transport maritime de p... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602823", "#text": "Code des impositions sur les biens et services - Section 5 : Taxes sur les autoroutes concédées (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603919", "#text": "Code des impositions sur les biens et services - Section 6 : Constatation de l'accise (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603623", "#text": "Code des impositions sur les biens et services - Section 6 : Constatation de l'accise (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603475", "#text": "Code des impositions sur les biens et services - Section 6 : Constatation de l'accise (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603369", "#text": "Code des impositions sur les biens et services - Section 6 : Constatation de l'accise (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602335", "#text": "Code des impositions sur les biens et services - Section 6 : Constatation des taxes (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603897", "#text": "Code des impositions sur les biens et services - Section 7 : Paiement de l'accise (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603605", "#text": "Code des impositions sur les biens et services - Section 7 : Paiement de l'accise (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603469", "#text": "Code des impositions sur les biens et services - Section 7 : Paiement de l'accise (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603365", "#text": "Code des impositions sur les biens et services - Section 7 : Paiement de l'accise (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602331", "#text": "Code des impositions sur les biens et services - Section 7 : Paiement des taxes (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603601", "#text": "Code des impositions sur les biens et services - Section 8 : Contrôle, recouvrement et contentieux (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603361", "#text": "Code des impositions sur les biens et services - Section 8 : Contrôle, recouvrement et contentieux (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602323", "#text": "Code des impositions sur les biens et services - Section 8 : Contrôle, recouvrement et contentieux (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603465", "#text": "Code des impositions sur les biens et services - Section 8 : Contrôles, recouvrement et contentieux (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603595", "#text": "Code des impositions sur les biens et services - Section 9 : Affectation (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603457", "#text": "Code des impositions sur les biens et services - Section 9 : Affectation (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603353", "#text": "Code des impositions sur les biens et services - Section 9 : Affectation (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602315", "#text": "Code des impositions sur les biens et services - Section 9 : Affectation (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603567", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Alcools dénaturés (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602985", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Barèmes (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602943", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Barèmes (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602905", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Barèmes (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603769", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Dispositions communes (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603805", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Limitation des taxations en... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603213", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Règles de calcul et tarif r... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603165", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Règles générales de calcul (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603127", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Règles générales de calcul ... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603013", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Véhicules dont les frais so... (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603561", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Alcools utilisés dans l'ali... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603157", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Barèmes (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603799", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Changements de tarifs (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603117", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Exonérations et abattements... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602977", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Exonérations pour certains ... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602937", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Exonérations pour certains ... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602901", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Exonérations pour certains ... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603005", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Option forfaitaire trimestr... (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603203", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Tarifs particuliers pour ce... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603749", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Transports (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603723", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Activités agricoles, forest... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603551", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Alcools utilisés à des fins... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602895", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Exonération pour certains s... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603149", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Exonérations et abattements... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603111", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Exonérations et abattements... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602933", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Exonérations pour certaines... (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602973", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Exonérations pour certaines... (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603795", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Neutralité technologique de... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603195", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Tarifs particuliers pour ce... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602967", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Exonération pour certaines ... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602889", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Exonération pour certaines ... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603143", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Exonérations et abattements... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603105", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Exonérations et abattements... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602929", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Exonérations pour certaines... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603713", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Procédés et activités indus... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603189", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Tarifs particuliers propres... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603691", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 5 : Activités relevant du systè... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603137", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 5 : Exonérations et abattements... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602961", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 5 : Exonérations pour la location (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602923", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 5 : Exonérations pour la location (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602877", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 5 : Tarif particulier pour le t... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603183", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 5 : Tarifs particuliers pour ce... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602955", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 6 : Exonérations pour certaines... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602917", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 6 : Exonérations pour certaines... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602459", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Biens taxables (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603859", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Charbons, gaz naturels et élec... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603655", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Charbons, gaz naturels et élec... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603639", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Charbons, gaz naturels et élec... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603619", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Charbons, gaz naturels et élec... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604009", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Consommation dans les territoi... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603917", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Constatation du montant de l'a... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602413", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Dispositions générales (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602371", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Dispositions générales (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603249", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Eléments taxables et territoires (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603063", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Eléments taxables et territoires (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602791", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Eléments taxables et territoires (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602751", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Eléments taxables et territoires (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602617", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Eléments taxables et territoires (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603987", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Mise à la consommation (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603887", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Produits taxables (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603953", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Redevables (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603839", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Règles de calcul (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603573", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Règles de calcul (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603429", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Règles de calcul (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602821", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Taxe sur la distance parcourue... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603651", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Carburants contenus dans les r... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604003", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Consommation dans le cadre de ... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603911", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Constatation d'une exemption p... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602405", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Dispositions particulières (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602363", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Dispositions particulières (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603979", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Détention à des fins commerciales (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603241", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Fait générateur (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603031", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Fait générateur (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602741", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Fait générateur (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602597", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Fait générateur (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602767", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Montant des taxes (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603791", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Niveaux de taxation (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603631", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Produits assimilés aux produit... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603853", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Produits assimilés à des produ... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603925", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Représentants fiscaux (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603615", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Suivi et gestion des produits (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603533", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Tarifs normaux et tarifs réduits (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603393", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Taux, tarifs et minima de perc... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602807", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Taxe sur les recettes de l'exp... (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602421", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Territoire de taxation et terr... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603869", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Territoires de taxation (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603647", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Changements des tarifs de l'ac... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603627", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Changements des tarifs de l'ac... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602591", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Montant (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602735", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Montant de la taxe (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603229", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Montant des taxes (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603025", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Montant des taxes (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602761", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Personnes soumises aux obligat... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603849", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Simplifications administratives (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603907", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Suivi et gestion des produits (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603525", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Tarifs particuliers (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603971", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Vente à distance entre Etats m... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603965", "#text": "Code des impositions sur les biens et services - Sous-section 4 : Changement d'utilisation (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602757", "#text": "Code des impositions sur les biens et services - Sous-section 4 : Contrôle, recouvrement et cont... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603099", "#text": "Code des impositions sur les biens et services - Sous-section 4 : Exigibilité (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602873", "#text": "Code des impositions sur les biens et services - Sous-section 4 : Exigibilité (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602701", "#text": "Code des impositions sur les biens et services - Sous-section 4 : Exigibilité (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602559", "#text": "Code des impositions sur les biens et services - Sous-section 4 : Exigibilité (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603961", "#text": "Code des impositions sur les biens et services - Sous-section 5 : Dispositions particulières en ... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603095", "#text": "Code des impositions sur les biens et services - Sous-section 5 : Personnes soumises aux obligat... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602869", "#text": "Code des impositions sur les biens et services - Sous-section 5 : Personnes soumises aux obligat... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602697", "#text": "Code des impositions sur les biens et services - Sous-section 5 : Personnes soumises aux obligat... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602555", "#text": "Code des impositions sur les biens et services - Sous-section 5 : Personnes soumises aux obligat... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602689", "#text": "Code des impositions sur les biens et services - Sous-section 6 : Constatation de la taxe (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602547", "#text": "Code des impositions sur les biens et services - Sous-section 6 : Constatation de la taxe (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603087", "#text": "Code des impositions sur les biens et services - Sous-section 6 : Constatation des taxes (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602859", "#text": "Code des impositions sur les biens et services - Sous-section 6 : Constatation des taxes (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602685", "#text": "Code des impositions sur les biens et services - Sous-section 7 : Paiement de la taxe (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602541", "#text": "Code des impositions sur les biens et services - Sous-section 7 : Paiement de la taxe (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602851", "#text": "Code des impositions sur les biens et services - Sous-section 7 : Paiement des taxes (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603079", "#text": "Code des impositions sur les biens et services - Sous-section 7 : Paiement des taxes sur l'immat... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603075", "#text": "Code des impositions sur les biens et services - Sous-section 8 : Contrôle, recouvrement et cont... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602847", "#text": "Code des impositions sur les biens et services - Sous-section 8 : Contrôle, recouvrement et cont... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602681", "#text": "Code des impositions sur les biens et services - Sous-section 8 : Contrôle, recouvrement et cont... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602535", "#text": "Code des impositions sur les biens et services - Sous-section 8 : Contrôle, recouvrement et cont... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603069", "#text": "Code des impositions sur les biens et services - Sous-section 9 : Affectation (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602843", "#text": "Code des impositions sur les biens et services - Sous-section 9 : Affectation (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602673", "#text": "Code des impositions sur les biens et services - Sous-section 9 : Affectation (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602529", "#text": "Code des impositions sur les biens et services - Sous-section 9 : Affectation (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603323", "#text": "Code des impositions sur les biens et services - Sous-section unique : Eléments taxables et ter... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602627", "#text": "Code des impositions sur les biens et services - Sous-section unique : Eléments taxables et ter... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603767", "#text": "Code des impositions sur les biens et services - Sous-sous-paragraphe 1 : Eligibilité aux tarifs... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603763", "#text": "Code des impositions sur les biens et services - Sous-sous-paragraphe 2 : Intensité énergétique (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603753", "#text": "Code des impositions sur les biens et services - Sous-sous-paragraphe 3 : Désignation des activi... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604201", "#text": "Code des impositions sur les biens et services - Titre II : FAIT GÉNÉRATEUR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603329", "#text": "Code des impositions sur les biens et services - Titre II : MOBILITÉS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604189", "#text": "Code des impositions sur les biens et services - Titre III : MONTANT DE L'IMPÔT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604165", "#text": "Code des impositions sur les biens et services - Titre IV : EXIGIBILITÉ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604037", "#text": "Code des impositions sur les biens et services - Titre IX : AFFECTATION (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603347", "#text": "Code des impositions sur les biens et services - Titre Ier : DISPOSITIONS GÉNÉRALES (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604031", "#text": "Code des impositions sur les biens et services - Titre Ier : RÉGIME GÉNÉRAL D'ACCISE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604251", "#text": "Code des impositions sur les biens et services - Titre Ier : ÉLÉMENTS TAXABLES ET TERRITOIRES (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604143", "#text": "Code des impositions sur les biens et services - Titre V : PERSONNES SOUMISES AUX OBLIGATIONS FI... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604111", "#text": "Code des impositions sur les biens et services - Titre VI : CONSTATATION DE L'IMPÔT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602467", "#text": "Code des impositions sur les biens et services - Titre VII : ACTIVITÉS INDUSTRIELLES ET ARTISANALES (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604073", "#text": "Code des impositions sur les biens et services - Titre VII : PAIEMENT DE L'IMPÔT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604041", "#text": "Code des impositions sur les biens et services - Titre VIII : CONTRÔLE, RECOUVREMENT ET CONTENTIEUX (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604255", "@num": "L100-1", "#text": "Code des impositions sur les biens et services - art. L100-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604253", "@num": "L100-2", "#text": "Code des impositions sur les biens et services - art. L100-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604247", "@num": "L111-1", "#text": "Code des impositions sur les biens et services - art. L111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604245", "@num": "L111-2", "#text": "Code des impositions sur les biens et services - art. L111-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604243", "@num": "L111-3", "#text": "Code des impositions sur les biens et services - art. L111-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604241", "@num": "L111-4", "#text": "Code des impositions sur les biens et services - art. L111-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604239", "@num": "L111-5", "#text": "Code des impositions sur les biens et services - art. L111-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604237", "@num": "L111-6", "#text": "Code des impositions sur les biens et services - art. L111-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604235", "@num": "L111-7", "#text": "Code des impositions sur les biens et services - art. L111-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604229", "@num": "L112-1", "#text": "Code des impositions sur les biens et services - art. L112-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604227", "@num": "L112-2", "#text": "Code des impositions sur les biens et services - art. L112-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604225", "@num": "L112-3", "#text": "Code des impositions sur les biens et services - art. L112-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604221", "@num": "L112-4", "#text": "Code des impositions sur les biens et services - art. L112-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604219", "@num": "L112-5", "#text": "Code des impositions sur les biens et services - art. L112-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604215", "@num": "L112-6", "#text": "Code des impositions sur les biens et services - art. L112-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604213", "@num": "L112-7", "#text": "Code des impositions sur les biens et services - art. L112-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604211", "@num": "L112-8", "#text": "Code des impositions sur les biens et services - art. L112-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604209", "@num": "L112-9", "#text": "Code des impositions sur les biens et services - art. L112-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604205", "@num": "L113-1", "#text": "Code des impositions sur les biens et services - art. L113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604203", "@num": "L113-2", "#text": "Code des impositions sur les biens et services - art. L113-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604199", "@num": "L120-1", "#text": "Code des impositions sur les biens et services - art. L120-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604197", "@num": "L120-2", "#text": "Code des impositions sur les biens et services - art. L120-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604195", "@num": "L120-3", "#text": "Code des impositions sur les biens et services - art. L120-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604193", "@num": "L120-4", "#text": "Code des impositions sur les biens et services - art. L120-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604191", "@num": "L120-5", "#text": "Code des impositions sur les biens et services - art. L120-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604185", "@num": "L131-1", "#text": "Code des impositions sur les biens et services - art. L131-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604183", "@num": "L131-2", "#text": "Code des impositions sur les biens et services - art. L131-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604179", "@num": "L132-1", "#text": "Code des impositions sur les biens et services - art. L132-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604177", "@num": "L132-2", "#text": "Code des impositions sur les biens et services - art. L132-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604173", "@num": "L133-1", "#text": "Code des impositions sur les biens et services - art. L133-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604171", "@num": "L133-2", "#text": "Code des impositions sur les biens et services - art. L133-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604169", "@num": "L133-3", "#text": "Code des impositions sur les biens et services - art. L133-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604167", "@num": "L133-4", "#text": "Code des impositions sur les biens et services - art. L133-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604161", "@num": "L141-1", "#text": "Code des impositions sur les biens et services - art. L141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604159", "@num": "L141-2", "#text": "Code des impositions sur les biens et services - art. L141-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604157", "@num": "L141-3", "#text": "Code des impositions sur les biens et services - art. L141-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604153", "@num": "L142-1", "#text": "Code des impositions sur les biens et services - art. L142-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604151", "@num": "L142-2", "#text": "Code des impositions sur les biens et services - art. L142-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604149", "@num": "L142-3", "#text": "Code des impositions sur les biens et services - art. L142-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604147", "@num": "L142-4", "#text": "Code des impositions sur les biens et services - art. L142-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604145", "@num": "L142-5", "#text": "Code des impositions sur les biens et services - art. L142-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604139", "@num": "L151-1", "#text": "Code des impositions sur les biens et services - art. L151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604137", "@num": "L151-2", "#text": "Code des impositions sur les biens et services - art. L151-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604133", "@num": "L152-1", "#text": "Code des impositions sur les biens et services - art. L152-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604131", "@num": "L152-2", "#text": "Code des impositions sur les biens et services - art. L152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604129", "@num": "L152-3", "#text": "Code des impositions sur les biens et services - art. L152-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604127", "@num": "L152-4", "#text": "Code des impositions sur les biens et services - art. L152-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604125", "@num": "L152-5", "#text": "Code des impositions sur les biens et services - art. L152-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604121", "@num": "L153-1", "#text": "Code des impositions sur les biens et services - art. L153-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604119", "@num": "L153-2", "#text": "Code des impositions sur les biens et services - art. L153-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604117", "@num": "L153-3", "#text": "Code des impositions sur les biens et services - art. L153-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604115", "@num": "L153-4", "#text": "Code des impositions sur les biens et services - art. L153-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604113", "@num": "L153-5", "#text": "Code des impositions sur les biens et services - art. L153-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604107", "@num": "L161-1", "#text": "Code des impositions sur les biens et services - art. L161-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604105", "@num": "L161-2", "#text": "Code des impositions sur les biens et services - art. L161-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604103", "@num": "L161-3", "#text": "Code des impositions sur les biens et services - art. L161-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604097", "@num": "L162-1", "#text": "Code des impositions sur les biens et services - art. L162-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604095", "@num": "L162-2", "#text": "Code des impositions sur les biens et services - art. L162-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604091", "@num": "L162-3", "#text": "Code des impositions sur les biens et services - art. L162-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604089", "@num": "L162-4", "#text": "Code des impositions sur les biens et services - art. L162-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604087", "@num": "L162-5", "#text": "Code des impositions sur les biens et services - art. L162-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604085", "@num": "L162-6", "#text": "Code des impositions sur les biens et services - art. L162-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604083", "@num": "L162-7", "#text": "Code des impositions sur les biens et services - art. L162-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604081", "@num": "L162-8", "#text": "Code des impositions sur les biens et services - art. L162-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604079", "@num": "L162-9", "#text": "Code des impositions sur les biens et services - art. L162-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604075", "@num": "L163-1", "#text": "Code des impositions sur les biens et services - art. L163-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604069", "@num": "L171-1", "#text": "Code des impositions sur les biens et services - art. L171-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604067", "@num": "L171-2", "#text": "Code des impositions sur les biens et services - art. L171-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604065", "@num": "L171-3", "#text": "Code des impositions sur les biens et services - art. L171-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604061", "@num": "L172-1", "#text": "Code des impositions sur les biens et services - art. L172-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604059", "@num": "L172-2", "#text": "Code des impositions sur les biens et services - art. L172-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604057", "@num": "L172-3", "#text": "Code des impositions sur les biens et services - art. L172-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604055", "@num": "L172-4", "#text": "Code des impositions sur les biens et services - art. L172-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604051", "@num": "L173-1", "#text": "Code des impositions sur les biens et services - art. L173-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604047", "@num": "L174-1", "#text": "Code des impositions sur les biens et services - art. L174-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604045", "@num": "L174-2", "#text": "Code des impositions sur les biens et services - art. L174-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604043", "@num": "L174-3", "#text": "Code des impositions sur les biens et services - art. L174-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604039", "@num": "L180-1", "#text": "Code des impositions sur les biens et services - art. L180-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604033", "@num": "L300-1", "#text": "Code des impositions sur les biens et services - art. L300-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604025", "@num": "L311-1", "#text": "Code des impositions sur les biens et services - art. L311-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603999", "@num": "L311-10", "#text": "Code des impositions sur les biens et services - art. L311-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875780", "@num": "L311-11", "#text": "Code des impositions sur les biens et services - art. L311-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875819", "@num": "L311-12", "#text": "Code des impositions sur les biens et services - art. L311-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875817", "@num": "L311-13", "#text": "Code des impositions sur les biens et services - art. L311-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875815", "@num": "L311-14", "#text": "Code des impositions sur les biens et services - art. L311-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875813", "@num": "L311-15", "#text": "Code des impositions sur les biens et services - art. L311-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839191", "@num": "L311-15-1", "#text": "Code des impositions sur les biens et services - art. L311-15-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875811", "@num": "L311-16", "#text": "Code des impositions sur les biens et services - art. L311-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603981", "@num": "L311-17", "#text": "Code des impositions sur les biens et services - art. L311-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875809", "@num": "L311-18", "#text": "Code des impositions sur les biens et services - art. L311-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875807", "@num": "L311-19", "#text": "Code des impositions sur les biens et services - art. L311-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604023", "@num": "L311-2", "#text": "Code des impositions sur les biens et services - art. L311-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875805", "@num": "L311-20", "#text": "Code des impositions sur les biens et services - art. L311-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875803", "@num": "L311-21", "#text": "Code des impositions sur les biens et services - art. L311-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875801", "@num": "L311-22", "#text": "Code des impositions sur les biens et services - art. L311-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875799", "@num": "L311-23", "#text": "Code des impositions sur les biens et services - art. L311-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875797", "@num": "L311-24", "#text": "Code des impositions sur les biens et services - art. L311-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603957", "@num": "L311-25", "#text": "Code des impositions sur les biens et services - art. L311-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603949", "@num": "L311-26", "#text": "Code des impositions sur les biens et services - art. L311-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603947", "@num": "L311-27", "#text": "Code des impositions sur les biens et services - art. L311-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875795", "@num": "L311-28", "#text": "Code des impositions sur les biens et services - art. L311-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875793", "@num": "L311-29", "#text": "Code des impositions sur les biens et services - art. L311-29 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604021", "@num": "L311-3", "#text": "Code des impositions sur les biens et services - art. L311-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603937", "@num": "L311-30", "#text": "Code des impositions sur les biens et services - art. L311-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603933", "@num": "L311-31", "#text": "Code des impositions sur les biens et services - art. L311-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603929", "@num": "L311-32", "#text": "Code des impositions sur les biens et services - art. L311-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603927", "@num": "L311-33", "#text": "Code des impositions sur les biens et services - art. L311-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875791", "@num": "L311-34", "#text": "Code des impositions sur les biens et services - art. L311-34 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875789", "@num": "L311-35", "#text": "Code des impositions sur les biens et services - art. L311-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603915", "@num": "L311-36", "#text": "Code des impositions sur les biens et services - art. L311-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603913", "@num": "L311-37", "#text": "Code des impositions sur les biens et services - art. L311-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603909", "@num": "L311-38", "#text": "Code des impositions sur les biens et services - art. L311-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875787", "@num": "L311-39", "#text": "Code des impositions sur les biens et services - art. L311-39 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604017", "@num": "L311-4", "#text": "Code des impositions sur les biens et services - art. L311-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603903", "@num": "L311-40", "#text": "Code des impositions sur les biens et services - art. L311-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603901", "@num": "L311-41", "#text": "Code des impositions sur les biens et services - art. L311-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603899", "@num": "L311-42", "#text": "Code des impositions sur les biens et services - art. L311-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603895", "@num": "L311-43", "#text": "Code des impositions sur les biens et services - art. L311-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604015", "@num": "L311-5", "#text": "Code des impositions sur les biens et services - art. L311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604013", "@num": "L311-6", "#text": "Code des impositions sur les biens et services - art. L311-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875821", "@num": "L311-7", "#text": "Code des impositions sur les biens et services - art. L311-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604005", "@num": "L311-8", "#text": "Code des impositions sur les biens et services - art. L311-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604001", "@num": "L311-9", "#text": "Code des impositions sur les biens et services - art. L311-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603889", "@num": "L312-1", "#text": "Code des impositions sur les biens et services - art. L312-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603867", "@num": "L312-10", "#text": "Code des impositions sur les biens et services - art. L312-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603613", "@num": "L312-100", "#text": "Code des impositions sur les biens et services - art. L312-100 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603611", "@num": "L312-101", "#text": "Code des impositions sur les biens et services - art. L312-101 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603609", "@num": "L312-102", "#text": "Code des impositions sur les biens et services - art. L312-102 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603607", "@num": "L312-103", "#text": "Code des impositions sur les biens et services - art. L312-103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603603", "@num": "L312-104", "#text": "Code des impositions sur les biens et services - art. L312-104 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603599", "@num": "L312-105", "#text": "Code des impositions sur les biens et services - art. L312-105 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603597", "@num": "L312-106", "#text": "Code des impositions sur les biens et services - art. L312-106 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603593", "@num": "L312-107", "#text": "Code des impositions sur les biens et services - art. L312-107 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603865", "@num": "L312-11", "#text": "Code des impositions sur les biens et services - art. L312-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603861", "@num": "L312-12", "#text": "Code des impositions sur les biens et services - art. L312-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603857", "@num": "L312-13", "#text": "Code des impositions sur les biens et services - art. L312-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603855", "@num": "L312-14", "#text": "Code des impositions sur les biens et services - art. L312-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603851", "@num": "L312-15", "#text": "Code des impositions sur les biens et services - art. L312-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603847", "@num": "L312-16", "#text": "Code des impositions sur les biens et services - art. L312-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603845", "@num": "L312-17", "#text": "Code des impositions sur les biens et services - art. L312-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603841", "@num": "L312-18", "#text": "Code des impositions sur les biens et services - art. L312-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603835", "@num": "L312-19", "#text": "Code des impositions sur les biens et services - art. L312-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603885", "@num": "L312-2", "#text": "Code des impositions sur les biens et services - art. L312-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603833", "@num": "L312-20", "#text": "Code des impositions sur les biens et services - art. L312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603829", "@num": "L312-21", "#text": "Code des impositions sur les biens et services - art. L312-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603827", "@num": "L312-22", "#text": "Code des impositions sur les biens et services - art. L312-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603825", "@num": "L312-23", "#text": "Code des impositions sur les biens et services - art. L312-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603823", "@num": "L312-24", "#text": "Code des impositions sur les biens et services - art. L312-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603819", "@num": "L312-25", "#text": "Code des impositions sur les biens et services - art. L312-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603817", "@num": "L312-26", "#text": "Code des impositions sur les biens et services - art. L312-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603815", "@num": "L312-27", "#text": "Code des impositions sur les biens et services - art. L312-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603813", "@num": "L312-28", "#text": "Code des impositions sur les biens et services - art. L312-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603811", "@num": "L312-29", "#text": "Code des impositions sur les biens et services - art. L312-29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603883", "@num": "L312-3", "#text": "Code des impositions sur les biens et services - art. L312-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603809", "@num": "L312-30", "#text": "Code des impositions sur les biens et services - art. L312-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603803", "@num": "L312-31", "#text": "Code des impositions sur les biens et services - art. L312-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603801", "@num": "L312-32", "#text": "Code des impositions sur les biens et services - art. L312-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603797", "@num": "L312-33", "#text": "Code des impositions sur les biens et services - art. L312-33 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603793", "@num": "L312-34", "#text": "Code des impositions sur les biens et services - art. L312-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875778", "@num": "L312-35", "#text": "Code des impositions sur les biens et services - art. L312-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603785", "@num": "L312-36", "#text": "Code des impositions sur les biens et services - art. L312-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875776", "@num": "L312-37", "#text": "Code des impositions sur les biens et services - art. L312-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603779", "@num": "L312-38", "#text": "Code des impositions sur les biens et services - art. L312-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603777", "@num": "L312-39", "#text": "Code des impositions sur les biens et services - art. L312-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603881", "@num": "L312-4", "#text": "Code des impositions sur les biens et services - art. L312-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603775", "@num": "L312-40", "#text": "Code des impositions sur les biens et services - art. L312-40 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603773", "@num": "L312-41", "#text": "Code des impositions sur les biens et services - art. L312-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603765", "@num": "L312-42", "#text": "Code des impositions sur les biens et services - art. L312-42 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603761", "@num": "L312-43", "#text": "Code des impositions sur les biens et services - art. L312-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603759", "@num": "L312-44", "#text": "Code des impositions sur les biens et services - art. L312-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603757", "@num": "L312-45", "#text": "Code des impositions sur les biens et services - art. L312-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603755", "@num": "L312-46", "#text": "Code des impositions sur les biens et services - art. L312-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603751", "@num": "L312-47", "#text": "Code des impositions sur les biens et services - art. L312-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875774", "@num": "L312-48", "#text": "Code des impositions sur les biens et services - art. L312-48 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603745", "@num": "L312-49", "#text": "Code des impositions sur les biens et services - art. L312-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603879", "@num": "L312-5", "#text": "Code des impositions sur les biens et services - art. L312-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603743", "@num": "L312-50", "#text": "Code des impositions sur les biens et services - art. L312-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603741", "@num": "L312-51", "#text": "Code des impositions sur les biens et services - art. L312-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603739", "@num": "L312-52", "#text": "Code des impositions sur les biens et services - art. L312-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603737", "@num": "L312-53", "#text": "Code des impositions sur les biens et services - art. L312-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603735", "@num": "L312-54", "#text": "Code des impositions sur les biens et services - art. L312-54 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603733", "@num": "L312-55", "#text": "Code des impositions sur les biens et services - art. L312-55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603731", "@num": "L312-56", "#text": "Code des impositions sur les biens et services - art. L312-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603729", "@num": "L312-57", "#text": "Code des impositions sur les biens et services - art. L312-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044835125", "@num": "L312-57-1", "#text": "Code des impositions sur les biens et services - art. L312-57-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044835131", "@num": "L312-57-2", "#text": "Code des impositions sur les biens et services - art. L312-57-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603727", "@num": "L312-58", "#text": "Code des impositions sur les biens et services - art. L312-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603725", "@num": "L312-59", "#text": "Code des impositions sur les biens et services - art. L312-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603877", "@num": "L312-6", "#text": "Code des impositions sur les biens et services - art. L312-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603721", "@num": "L312-60", "#text": "Code des impositions sur les biens et services - art. L312-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603719", "@num": "L312-61", "#text": "Code des impositions sur les biens et services - art. L312-61 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603717", "@num": "L312-62", "#text": "Code des impositions sur les biens et services - art. L312-62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603715", "@num": "L312-63", "#text": "Code des impositions sur les biens et services - art. L312-63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875772", "@num": "L312-64", "#text": "Code des impositions sur les biens et services - art. L312-64 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603709", "@num": "L312-65", "#text": "Code des impositions sur les biens et services - art. L312-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603707", "@num": "L312-66", "#text": "Code des impositions sur les biens et services - art. L312-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603705", "@num": "L312-67", "#text": "Code des impositions sur les biens et services - art. L312-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603703", "@num": "L312-68", "#text": "Code des impositions sur les biens et services - art. L312-68 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603701", "@num": "L312-69", "#text": "Code des impositions sur les biens et services - art. L312-69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603875", "@num": "L312-7", "#text": "Code des impositions sur les biens et services - art. L312-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603699", "@num": "L312-70", "#text": "Code des impositions sur les biens et services - art. L312-70 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044835291", "@num": "L312-70-1", "#text": "Code des impositions sur les biens et services - art. L312-70-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603697", "@num": "L312-71", "#text": "Code des impositions sur les biens et services - art. L312-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603695", "@num": "L312-72", "#text": "Code des impositions sur les biens et services - art. L312-72 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603693", "@num": "L312-73", "#text": "Code des impositions sur les biens et services - art. L312-73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603689", "@num": "L312-74", "#text": "Code des impositions sur les biens et services - art. L312-74 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603687", "@num": "L312-75", "#text": "Code des impositions sur les biens et services - art. L312-75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603685", "@num": "L312-76", "#text": "Code des impositions sur les biens et services - art. L312-76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603683", "@num": "L312-77", "#text": "Code des impositions sur les biens et services - art. L312-77 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603681", "@num": "L312-78", "#text": "Code des impositions sur les biens et services - art. L312-78 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603677", "@num": "L312-79", "#text": "Code des impositions sur les biens et services - art. L312-79 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603873", "@num": "L312-8", "#text": "Code des impositions sur les biens et services - art. L312-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603675", "@num": "L312-80", "#text": "Code des impositions sur les biens et services - art. L312-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603673", "@num": "L312-81", "#text": "Code des impositions sur les biens et services - art. L312-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603671", "@num": "L312-82", "#text": "Code des impositions sur les biens et services - art. L312-82 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603669", "@num": "L312-83", "#text": "Code des impositions sur les biens et services - art. L312-83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603667", "@num": "L312-84", "#text": "Code des impositions sur les biens et services - art. L312-84 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603665", "@num": "L312-85", "#text": "Code des impositions sur les biens et services - art. L312-85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603663", "@num": "L312-86", "#text": "Code des impositions sur les biens et services - art. L312-86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603661", "@num": "L312-87", "#text": "Code des impositions sur les biens et services - art. L312-87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603657", "@num": "L312-88", "#text": "Code des impositions sur les biens et services - art. L312-88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603653", "@num": "L312-89", "#text": "Code des impositions sur les biens et services - art. L312-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603871", "@num": "L312-9", "#text": "Code des impositions sur les biens et services - art. L312-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875824", "@num": "L312-90", "#text": "Code des impositions sur les biens et services - art. L312-90 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603645", "@num": "L312-91", "#text": "Code des impositions sur les biens et services - art. L312-91 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603641", "@num": "L312-92", "#text": "Code des impositions sur les biens et services - art. L312-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603637", "@num": "L312-93", "#text": "Code des impositions sur les biens et services - art. L312-93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603635", "@num": "L312-94", "#text": "Code des impositions sur les biens et services - art. L312-94 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603633", "@num": "L312-95", "#text": "Code des impositions sur les biens et services - art. L312-95 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603629", "@num": "L312-96", "#text": "Code des impositions sur les biens et services - art. L312-96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603625", "@num": "L312-97", "#text": "Code des impositions sur les biens et services - art. L312-97 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603621", "@num": "L312-98", "#text": "Code des impositions sur les biens et services - art. L312-98 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603617", "@num": "L312-99", "#text": "Code des impositions sur les biens et services - art. L312-99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603587", "@num": "L313-1", "#text": "Code des impositions sur les biens et services - art. L313-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603557", "@num": "L313-10", "#text": "Code des impositions sur les biens et services - art. L313-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603555", "@num": "L313-11", "#text": "Code des impositions sur les biens et services - art. L313-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603553", "@num": "L313-12", "#text": "Code des impositions sur les biens et services - art. L313-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603549", "@num": "L313-13", "#text": "Code des impositions sur les biens et services - art. L313-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603547", "@num": "L313-14", "#text": "Code des impositions sur les biens et services - art. L313-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603543", "@num": "L313-15", "#text": "Code des impositions sur les biens et services - art. L313-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603541", "@num": "L313-16", "#text": "Code des impositions sur les biens et services - art. L313-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603539", "@num": "L313-17", "#text": "Code des impositions sur les biens et services - art. L313-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603535", "@num": "L313-18", "#text": "Code des impositions sur les biens et services - art. L313-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603531", "@num": "L313-19", "#text": "Code des impositions sur les biens et services - art. L313-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603585", "@num": "L313-2", "#text": "Code des impositions sur les biens et services - art. L313-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603529", "@num": "L313-20", "#text": "Code des impositions sur les biens et services - art. L313-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603527", "@num": "L313-21", "#text": "Code des impositions sur les biens et services - art. L313-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603521", "@num": "L313-22", "#text": "Code des impositions sur les biens et services - art. L313-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603519", "@num": "L313-23", "#text": "Code des impositions sur les biens et services - art. L313-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875859", "@num": "L313-24", "#text": "Code des impositions sur les biens et services - art. L313-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875861", "@num": "L313-25", "#text": "Code des impositions sur les biens et services - art. L313-25 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603511", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603507", "@num": "L313-27", "#text": "Code des impositions sur les biens et services - art. L313-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603505", "@num": "L313-28", "#text": "Code des impositions sur les biens et services - art. L313-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603503", "@num": "L313-29", "#text": "Code des impositions sur les biens et services - art. L313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603583", "@num": "L313-3", "#text": "Code des impositions sur les biens et services - art. L313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603501", "@num": "L313-30", "#text": "Code des impositions sur les biens et services - art. L313-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603497", "@num": "L313-31", "#text": "Code des impositions sur les biens et services - art. L313-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603495", "@num": "L313-32", "#text": "Code des impositions sur les biens et services - art. L313-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603493", "@num": "L313-33", "#text": "Code des impositions sur les biens et services - art. L313-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603491", "@num": "L313-34", "#text": "Code des impositions sur les biens et services - art. L313-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603489", "@num": "L313-35", "#text": "Code des impositions sur les biens et services - art. L313-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603485", "@num": "L313-36", "#text": "Code des impositions sur les biens et services - art. L313-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603481", "@num": "L313-37", "#text": "Code des impositions sur les biens et services - art. L313-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603477", "@num": "L313-38", "#text": "Code des impositions sur les biens et services - art. L313-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603473", "@num": "L313-39", "#text": "Code des impositions sur les biens et services - art. L313-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603579", "@num": "L313-4", "#text": "Code des impositions sur les biens et services - art. L313-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603471", "@num": "L313-40", "#text": "Code des impositions sur les biens et services - art. L313-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603467", "@num": "L313-41", "#text": "Code des impositions sur les biens et services - art. L313-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603463", "@num": "L313-42", "#text": "Code des impositions sur les biens et services - art. L313-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875836", "@num": "L313-43", "#text": "Code des impositions sur les biens et services - art. L313-43 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875834", "@num": "L313-44", "#text": "Code des impositions sur les biens et services - art. L313-44 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044840243", "@num": "L313-44-1", "#text": "Code des impositions sur les biens et services - art. L313-44-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603455", "@num": "L313-45", "#text": "Code des impositions sur les biens et services - art. L313-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603575", "@num": "L313-5", "#text": "Code des impositions sur les biens et services - art. L313-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603571", "@num": "L313-6", "#text": "Code des impositions sur les biens et services - art. L313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603565", "@num": "L313-7", "#text": "Code des impositions sur les biens et services - art. L313-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603563", "@num": "L313-8", "#text": "Code des impositions sur les biens et services - art. L313-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603559", "@num": "L313-9", "#text": "Code des impositions sur les biens et services - art. L313-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603449", "@num": "L314-1", "#text": "Code des impositions sur les biens et services - art. L314-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603423", "@num": "L314-10", "#text": "Code des impositions sur les biens et services - art. L314-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603421", "@num": "L314-11", "#text": "Code des impositions sur les biens et services - art. L314-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603419", "@num": "L314-12", "#text": "Code des impositions sur les biens et services - art. L314-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603415", "@num": "L314-13", "#text": "Code des impositions sur les biens et services - art. L314-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603413", "@num": "L314-14", "#text": "Code des impositions sur les biens et services - art. L314-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603411", "@num": "L314-15", "#text": "Code des impositions sur les biens et services - art. L314-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603409", "@num": "L314-16", "#text": "Code des impositions sur les biens et services - art. L314-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603407", "@num": "L314-17", "#text": "Code des impositions sur les biens et services - art. L314-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603405", "@num": "L314-18", "#text": "Code des impositions sur les biens et services - art. L314-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603401", "@num": "L314-19", "#text": "Code des impositions sur les biens et services - art. L314-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603447", "@num": "L314-2", "#text": "Code des impositions sur les biens et services - art. L314-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603399", "@num": "L314-20", "#text": "Code des impositions sur les biens et services - art. L314-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603397", "@num": "L314-21", "#text": "Code des impositions sur les biens et services - art. L314-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603395", "@num": "L314-22", "#text": "Code des impositions sur les biens et services - art. L314-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603391", "@num": "L314-23", "#text": "Code des impositions sur les biens et services - art. L314-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603389", "@num": "L314-24", "#text": "Code des impositions sur les biens et services - art. L314-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603387", "@num": "L314-25", "#text": "Code des impositions sur les biens et services - art. L314-25 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603385", "@num": "L314-26", "#text": "Code des impositions sur les biens et services - art. L314-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603383", "@num": "L314-27", "#text": "Code des impositions sur les biens et services - art. L314-27 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603379", "@num": "L314-28", "#text": "Code des impositions sur les biens et services - art. L314-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603377", "@num": "L314-29", "#text": "Code des impositions sur les biens et services - art. L314-29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603445", "@num": "L314-3", "#text": "Code des impositions sur les biens et services - art. L314-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603373", "@num": "L314-30", "#text": "Code des impositions sur les biens et services - art. L314-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603371", "@num": "L314-31", "#text": "Code des impositions sur les biens et services - art. L314-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603367", "@num": "L314-32", "#text": "Code des impositions sur les biens et services - art. L314-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603363", "@num": "L314-33", "#text": "Code des impositions sur les biens et services - art. L314-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603359", "@num": "L314-34", "#text": "Code des impositions sur les biens et services - art. L314-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875832", "@num": "L314-35", "#text": "Code des impositions sur les biens et services - art. L314-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875830", "@num": "L314-36", "#text": "Code des impositions sur les biens et services - art. L314-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044840403", "@num": "L314-36-1", "#text": "Code des impositions sur les biens et services - art. L314-36-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603351", "@num": "L314-37", "#text": "Code des impositions sur les biens et services - art. L314-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603443", "@num": "L314-4", "#text": "Code des impositions sur les biens et services - art. L314-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603441", "@num": "L314-5", "#text": "Code des impositions sur les biens et services - art. L314-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603439", "@num": "L314-6", "#text": "Code des impositions sur les biens et services - art. L314-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603435", "@num": "L314-7", "#text": "Code des impositions sur les biens et services - art. L314-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603431", "@num": "L314-8", "#text": "Code des impositions sur les biens et services - art. L314-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603425", "@num": "L314-9", "#text": "Code des impositions sur les biens et services - art. L314-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603341", "@num": "L411-1", "#text": "Code des impositions sur les biens et services - art. L411-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603339", "@num": "L411-2", "#text": "Code des impositions sur les biens et services - art. L411-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603337", "@num": "L411-3", "#text": "Code des impositions sur les biens et services - art. L411-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603335", "@num": "L411-4", "#text": "Code des impositions sur les biens et services - art. L411-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603331", "@num": "L411-5", "#text": "Code des impositions sur les biens et services - art. L411-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603319", "@num": "L421-1", "#text": "Code des impositions sur les biens et services - art. L421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603297", "@num": "L421-10", "#text": "Code des impositions sur les biens et services - art. L421-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603039", "@num": "L421-100", "#text": "Code des impositions sur les biens et services - art. L421-100 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603037", "@num": "L421-101", "#text": "Code des impositions sur les biens et services - art. L421-101 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603035", "@num": "L421-102", "#text": "Code des impositions sur les biens et services - art. L421-102 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603033", "@num": "L421-103", "#text": "Code des impositions sur les biens et services - art. L421-103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603029", "@num": "L421-104", "#text": "Code des impositions sur les biens et services - art. L421-104 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603027", "@num": "L421-105", "#text": "Code des impositions sur les biens et services - art. L421-105 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603023", "@num": "L421-106", "#text": "Code des impositions sur les biens et services - art. L421-106 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603019", "@num": "L421-107", "#text": "Code des impositions sur les biens et services - art. L421-107 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603017", "@num": "L421-108", "#text": "Code des impositions sur les biens et services - art. L421-108 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603011", "@num": "L421-109", "#text": "Code des impositions sur les biens et services - art. L421-109 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603295", "@num": "L421-11", "#text": "Code des impositions sur les biens et services - art. L421-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603009", "@num": "L421-110", "#text": "Code des impositions sur les biens et services - art. L421-110 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603007", "@num": "L421-111", "#text": "Code des impositions sur les biens et services - art. L421-111 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603003", "@num": "L421-112", "#text": "Code des impositions sur les biens et services - art. L421-112 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603001", "@num": "L421-113", "#text": "Code des impositions sur les biens et services - art. L421-113 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602999", "@num": "L421-114", "#text": "Code des impositions sur les biens et services - art. L421-114 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602997", "@num": "L421-115", "#text": "Code des impositions sur les biens et services - art. L421-115 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602995", "@num": "L421-116", "#text": "Code des impositions sur les biens et services - art. L421-116 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602993", "@num": "L421-117", "#text": "Code des impositions sur les biens et services - art. L421-117 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602991", "@num": "L421-118", "#text": "Code des impositions sur les biens et services - art. L421-118 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602987", "@num": "L421-119", "#text": "Code des impositions sur les biens et services - art. L421-119 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603293", "@num": "L421-12", "#text": "Code des impositions sur les biens et services - art. L421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602983", "@num": "L421-120", "#text": "Code des impositions sur les biens et services - art. L421-120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602981", "@num": "L421-121", "#text": "Code des impositions sur les biens et services - art. L421-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602979", "@num": "L421-122", "#text": "Code des impositions sur les biens et services - art. L421-122 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602975", "@num": "L421-123", "#text": "Code des impositions sur les biens et services - art. L421-123 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602971", "@num": "L421-124", "#text": "Code des impositions sur les biens et services - art. L421-124 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602969", "@num": "L421-125", "#text": "Code des impositions sur les biens et services - art. L421-125 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602965", "@num": "L421-126", "#text": "Code des impositions sur les biens et services - art. L421-126 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602963", "@num": "L421-127", "#text": "Code des impositions sur les biens et services - art. L421-127 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602959", "@num": "L421-128", "#text": "Code des impositions sur les biens et services - art. L421-128 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602957", "@num": "L421-129", "#text": "Code des impositions sur les biens et services - art. L421-129 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603291", "@num": "L421-13", "#text": "Code des impositions sur les biens et services - art. L421-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602953", "@num": "L421-130", "#text": "Code des impositions sur les biens et services - art. L421-130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602951", "@num": "L421-131", "#text": "Code des impositions sur les biens et services - art. L421-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602949", "@num": "L421-132", "#text": "Code des impositions sur les biens et services - art. L421-132 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602945", "@num": "L421-133", "#text": "Code des impositions sur les biens et services - art. L421-133 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602941", "@num": "L421-134", "#text": "Code des impositions sur les biens et services - art. L421-134 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602939", "@num": "L421-135", "#text": "Code des impositions sur les biens et services - art. L421-135 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602935", "@num": "L421-136", "#text": "Code des impositions sur les biens et services - art. L421-136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602931", "@num": "L421-137", "#text": "Code des impositions sur les biens et services - art. L421-137 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602927", "@num": "L421-138", "#text": "Code des impositions sur les biens et services - art. L421-138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602925", "@num": "L421-139", "#text": "Code des impositions sur les biens et services - art. L421-139 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603287", "@num": "L421-14", "#text": "Code des impositions sur les biens et services - art. L421-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602921", "@num": "L421-140", "#text": "Code des impositions sur les biens et services - art. L421-140 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602919", "@num": "L421-141", "#text": "Code des impositions sur les biens et services - art. L421-141 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602915", "@num": "L421-142", "#text": "Code des impositions sur les biens et services - art. L421-142 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602913", "@num": "L421-143", "#text": "Code des impositions sur les biens et services - art. L421-143 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602911", "@num": "L421-144", "#text": "Code des impositions sur les biens et services - art. L421-144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602907", "@num": "L421-145", "#text": "Code des impositions sur les biens et services - art. L421-145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602903", "@num": "L421-146", "#text": "Code des impositions sur les biens et services - art. L421-146 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602899", "@num": "L421-147", "#text": "Code des impositions sur les biens et services - art. L421-147 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602897", "@num": "L421-148", "#text": "Code des impositions sur les biens et services - art. L421-148 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602893", "@num": "L421-149", "#text": "Code des impositions sur les biens et services - art. L421-149 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603285", "@num": "L421-15", "#text": "Code des impositions sur les biens et services - art. L421-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602891", "@num": "L421-150", "#text": "Code des impositions sur les biens et services - art. L421-150 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602887", "@num": "L421-151", "#text": "Code des impositions sur les biens et services - art. L421-151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602885", "@num": "L421-152", "#text": "Code des impositions sur les biens et services - art. L421-152 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602883", "@num": "L421-153", "#text": "Code des impositions sur les biens et services - art. L421-153 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602881", "@num": "L421-154", "#text": "Code des impositions sur les biens et services - art. L421-154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602879", "@num": "L421-155", "#text": "Code des impositions sur les biens et services - art. L421-155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602875", "@num": "L421-156", "#text": "Code des impositions sur les biens et services - art. L421-156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602871", "@num": "L421-157", "#text": "Code des impositions sur les biens et services - art. L421-157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602867", "@num": "L421-158", "#text": "Code des impositions sur les biens et services - art. L421-158 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602865", "@num": "L421-159", "#text": "Code des impositions sur les biens et services - art. L421-159 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603283", "@num": "L421-16", "#text": "Code des impositions sur les biens et services - art. L421-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602863", "@num": "L421-160", "#text": "Code des impositions sur les biens et services - art. L421-160 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602861", "@num": "L421-161", "#text": "Code des impositions sur les biens et services - art. L421-161 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602857", "@num": "L421-162", "#text": "Code des impositions sur les biens et services - art. L421-162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602855", "@num": "L421-163", "#text": "Code des impositions sur les biens et services - art. L421-163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602853", "@num": "L421-164", "#text": "Code des impositions sur les biens et services - art. L421-164 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602849", "@num": "L421-165", "#text": "Code des impositions sur les biens et services - art. L421-165 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602845", "@num": "L421-166", "#text": "Code des impositions sur les biens et services - art. L421-166 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602841", "@num": "L421-167", "#text": "Code des impositions sur les biens et services - art. L421-167 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602837", "@num": "L421-168", "#text": "Code des impositions sur les biens et services - art. L421-168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602835", "@num": "L421-169", "#text": "Code des impositions sur les biens et services - art. L421-169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603281", "@num": "L421-17", "#text": "Code des impositions sur les biens et services - art. L421-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602833", "@num": "L421-170", "#text": "Code des impositions sur les biens et services - art. L421-170 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602831", "@num": "L421-171", "#text": "Code des impositions sur les biens et services - art. L421-171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602829", "@num": "L421-172", "#text": "Code des impositions sur les biens et services - art. L421-172 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602827", "@num": "L421-173", "#text": "Code des impositions sur les biens et services - art. L421-173 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602825", "@num": "L421-174", "#text": "Code des impositions sur les biens et services - art. L421-174 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602819", "@num": "L421-175", "#text": "Code des impositions sur les biens et services - art. L421-175 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602817", "@num": "L421-176", "#text": "Code des impositions sur les biens et services - art. L421-176 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602815", "@num": "L421-177", "#text": "Code des impositions sur les biens et services - art. L421-177 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602813", "@num": "L421-178", "#text": "Code des impositions sur les biens et services - art. L421-178 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602811", "@num": "L421-179", "#text": "Code des impositions sur les biens et services - art. L421-179 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603279", "@num": "L421-18", "#text": "Code des impositions sur les biens et services - art. L421-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602809", "@num": "L421-180", "#text": "Code des impositions sur les biens et services - art. L421-180 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602805", "@num": "L421-181", "#text": "Code des impositions sur les biens et services - art. L421-181 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602803", "@num": "L421-182", "#text": "Code des impositions sur les biens et services - art. L421-182 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602801", "@num": "L421-183", "#text": "Code des impositions sur les biens et services - art. L421-183 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602799", "@num": "L421-184", "#text": "Code des impositions sur les biens et services - art. L421-184 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602797", "@num": "L421-185", "#text": "Code des impositions sur les biens et services - art. L421-185 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603277", "@num": "L421-19", "#text": "Code des impositions sur les biens et services - art. L421-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603317", "@num": "L421-2", "#text": "Code des impositions sur les biens et services - art. L421-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603275", "@num": "L421-20", "#text": "Code des impositions sur les biens et services - art. L421-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603273", "@num": "L421-21", "#text": "Code des impositions sur les biens et services - art. L421-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603271", "@num": "L421-22", "#text": "Code des impositions sur les biens et services - art. L421-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603267", "@num": "L421-23", "#text": "Code des impositions sur les biens et services - art. L421-23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603263", "@num": "L421-24", "#text": "Code des impositions sur les biens et services - art. L421-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603261", "@num": "L421-25", "#text": "Code des impositions sur les biens et services - art. L421-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603259", "@num": "L421-26", "#text": "Code des impositions sur les biens et services - art. L421-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603255", "@num": "L421-27", "#text": "Code des impositions sur les biens et services - art. L421-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603253", "@num": "L421-28", "#text": "Code des impositions sur les biens et services - art. L421-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603247", "@num": "L421-29", "#text": "Code des impositions sur les biens et services - art. L421-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603315", "@num": "L421-3", "#text": "Code des impositions sur les biens et services - art. L421-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603245", "@num": "L421-30", "#text": "Code des impositions sur les biens et services - art. L421-30 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603243", "@num": "L421-31", "#text": "Code des impositions sur les biens et services - art. L421-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603239", "@num": "L421-32", "#text": "Code des impositions sur les biens et services - art. L421-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603237", "@num": "L421-33", "#text": "Code des impositions sur les biens et services - art. L421-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603235", "@num": "L421-34", "#text": "Code des impositions sur les biens et services - art. L421-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603233", "@num": "L421-35", "#text": "Code des impositions sur les biens et services - art. L421-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603231", "@num": "L421-36", "#text": "Code des impositions sur les biens et services - art. L421-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603225", "@num": "L421-37", "#text": "Code des impositions sur les biens et services - art. L421-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603223", "@num": "L421-38", "#text": "Code des impositions sur les biens et services - art. L421-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603221", "@num": "L421-39", "#text": "Code des impositions sur les biens et services - art. L421-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603311", "@num": "L421-4", "#text": "Code des impositions sur les biens et services - art. L421-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603219", "@num": "L421-40", "#text": "Code des impositions sur les biens et services - art. L421-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603215", "@num": "L421-41", "#text": "Code des impositions sur les biens et services - art. L421-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603211", "@num": "L421-42", "#text": "Code des impositions sur les biens et services - art. L421-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603209", "@num": "L421-43", "#text": "Code des impositions sur les biens et services - art. L421-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603207", "@num": "L421-44", "#text": "Code des impositions sur les biens et services - art. L421-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603205", "@num": "L421-45", "#text": "Code des impositions sur les biens et services - art. L421-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603201", "@num": "L421-46", "#text": "Code des impositions sur les biens et services - art. L421-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603199", "@num": "L421-47", "#text": "Code des impositions sur les biens et services - art. L421-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603197", "@num": "L421-48", "#text": "Code des impositions sur les biens et services - art. L421-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603193", "@num": "L421-49", "#text": "Code des impositions sur les biens et services - art. L421-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603309", "@num": "L421-5", "#text": "Code des impositions sur les biens et services - art. L421-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603191", "@num": "L421-50", "#text": "Code des impositions sur les biens et services - art. L421-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603187", "@num": "L421-51", "#text": "Code des impositions sur les biens et services - art. L421-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603185", "@num": "L421-52", "#text": "Code des impositions sur les biens et services - art. L421-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603181", "@num": "L421-53", "#text": "Code des impositions sur les biens et services - art. L421-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603179", "@num": "L421-54", "#text": "Code des impositions sur les biens et services - art. L421-54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603175", "@num": "L421-55", "#text": "Code des impositions sur les biens et services - art. L421-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603173", "@num": "L421-56", "#text": "Code des impositions sur les biens et services - art. L421-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603171", "@num": "L421-57", "#text": "Code des impositions sur les biens et services - art. L421-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603167", "@num": "L421-58", "#text": "Code des impositions sur les biens et services - art. L421-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603163", "@num": "L421-59", "#text": "Code des impositions sur les biens et services - art. L421-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603307", "@num": "L421-6", "#text": "Code des impositions sur les biens et services - art. L421-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603161", "@num": "L421-60", "#text": "Code des impositions sur les biens et services - art. L421-60 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603159", "@num": "L421-61", "#text": "Code des impositions sur les biens et services - art. L421-61 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603155", "@num": "L421-62", "#text": "Code des impositions sur les biens et services - art. L421-62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603153", "@num": "L421-63", "#text": "Code des impositions sur les biens et services - art. L421-63 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603151", "@num": "L421-64", "#text": "Code des impositions sur les biens et services - art. L421-64 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603147", "@num": "L421-65", "#text": "Code des impositions sur les biens et services - art. L421-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603145", "@num": "L421-66", "#text": "Code des impositions sur les biens et services - art. L421-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603141", "@num": "L421-67", "#text": "Code des impositions sur les biens et services - art. L421-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603139", "@num": "L421-68", "#text": "Code des impositions sur les biens et services - art. L421-68 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603135", "@num": "L421-69", "#text": "Code des impositions sur les biens et services - art. L421-69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603305", "@num": "L421-7", "#text": "Code des impositions sur les biens et services - art. L421-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603133", "@num": "L421-70", "#text": "Code des impositions sur les biens et services - art. L421-70 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603129", "@num": "L421-71", "#text": "Code des impositions sur les biens et services - art. L421-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603125", "@num": "L421-72", "#text": "Code des impositions sur les biens et services - art. L421-72 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603123", "@num": "L421-73", "#text": "Code des impositions sur les biens et services - art. L421-73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603121", "@num": "L421-74", "#text": "Code des impositions sur les biens et services - art. L421-74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603119", "@num": "L421-75", "#text": "Code des impositions sur les biens et services - art. L421-75 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603115", "@num": "L421-76", "#text": "Code des impositions sur les biens et services - art. L421-76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603113", "@num": "L421-77", "#text": "Code des impositions sur les biens et services - art. L421-77 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603109", "@num": "L421-78", "#text": "Code des impositions sur les biens et services - art. L421-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603107", "@num": "L421-79", "#text": "Code des impositions sur les biens et services - art. L421-79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603301", "@num": "L421-8", "#text": "Code des impositions sur les biens et services - art. L421-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603103", "@num": "L421-80", "#text": "Code des impositions sur les biens et services - art. L421-80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603101", "@num": "L421-81", "#text": "Code des impositions sur les biens et services - art. L421-81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603097", "@num": "L421-82", "#text": "Code des impositions sur les biens et services - art. L421-82 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603093", "@num": "L421-83", "#text": "Code des impositions sur les biens et services - art. L421-83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603091", "@num": "L421-84", "#text": "Code des impositions sur les biens et services - art. L421-84 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603089", "@num": "L421-85", "#text": "Code des impositions sur les biens et services - art. L421-85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603085", "@num": "L421-86", "#text": "Code des impositions sur les biens et services - art. L421-86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603083", "@num": "L421-87", "#text": "Code des impositions sur les biens et services - art. L421-87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603081", "@num": "L421-88", "#text": "Code des impositions sur les biens et services - art. L421-88 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603077", "@num": "L421-89", "#text": "Code des impositions sur les biens et services - art. L421-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603299", "@num": "L421-9", "#text": "Code des impositions sur les biens et services - art. L421-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603073", "@num": "L421-90", "#text": "Code des impositions sur les biens et services - art. L421-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603071", "@num": "L421-91", "#text": "Code des impositions sur les biens et services - art. L421-91 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603067", "@num": "L421-92", "#text": "Code des impositions sur les biens et services - art. L421-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603061", "@num": "L421-93", "#text": "Code des impositions sur les biens et services - art. L421-93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603059", "@num": "L421-94", "#text": "Code des impositions sur les biens et services - art. L421-94 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603055", "@num": "L421-95", "#text": "Code des impositions sur les biens et services - art. L421-95 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603053", "@num": "L421-96", "#text": "Code des impositions sur les biens et services - art. L421-96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603051", "@num": "L421-97", "#text": "Code des impositions sur les biens et services - art. L421-97 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603047", "@num": "L421-98", "#text": "Code des impositions sur les biens et services - art. L421-98 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603043", "@num": "L421-99", "#text": "Code des impositions sur les biens et services - art. L421-99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602787", "@num": "L422-1", "#text": "Code des impositions sur les biens et services - art. L422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602763", "@num": "L422-10", "#text": "Code des impositions sur les biens et services - art. L422-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602759", "@num": "L422-11", "#text": "Code des impositions sur les biens et services - art. L422-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602755", "@num": "L422-12", "#text": "Code des impositions sur les biens et services - art. L422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602749", "@num": "L422-13", "#text": "Code des impositions sur les biens et services - art. L422-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875856", "@num": "L422-14", "#text": "Code des impositions sur les biens et services - art. L422-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602745", "@num": "L422-15", "#text": "Code des impositions sur les biens et services - art. L422-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602743", "@num": "L422-16", "#text": "Code des impositions sur les biens et services - art. L422-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602739", "@num": "L422-17", "#text": "Code des impositions sur les biens et services - art. L422-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602737", "@num": "L422-18", "#text": "Code des impositions sur les biens et services - art. L422-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602733", "@num": "L422-19", "#text": "Code des impositions sur les biens et services - art. L422-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602785", "@num": "L422-2", "#text": "Code des impositions sur les biens et services - art. L422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602729", "@num": "L422-20", "#text": "Code des impositions sur les biens et services - art. L422-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602727", "@num": "L422-21", "#text": "Code des impositions sur les biens et services - art. L422-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602725", "@num": "L422-22", "#text": "Code des impositions sur les biens et services - art. L422-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602723", "@num": "L422-23", "#text": "Code des impositions sur les biens et services - art. L422-23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602721", "@num": "L422-24", "#text": "Code des impositions sur les biens et services - art. L422-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602717", "@num": "L422-25", "#text": "Code des impositions sur les biens et services - art. L422-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044841421", "@num": "L422-25-1", "#text": "Code des impositions sur les biens et services - art. L422-25-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602713", "@num": "L422-26", "#text": "Code des impositions sur les biens et services - art. L422-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044840580", "@num": "L422-26-1", "#text": "Code des impositions sur les biens et services - art. L422-26-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602709", "@num": "L422-27", "#text": "Code des impositions sur les biens et services - art. L422-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602707", "@num": "L422-28", "#text": "Code des impositions sur les biens et services - art. L422-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602705", "@num": "L422-29", "#text": "Code des impositions sur les biens et services - art. L422-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602781", "@num": "L422-3", "#text": "Code des impositions sur les biens et services - art. L422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602703", "@num": "L422-30", "#text": "Code des impositions sur les biens et services - art. L422-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602699", "@num": "L422-31", "#text": "Code des impositions sur les biens et services - art. L422-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602695", "@num": "L422-32", "#text": "Code des impositions sur les biens et services - art. L422-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602693", "@num": "L422-33", "#text": "Code des impositions sur les biens et services - art. L422-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602691", "@num": "L422-34", "#text": "Code des impositions sur les biens et services - art. L422-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602687", "@num": "L422-35", "#text": "Code des impositions sur les biens et services - art. L422-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602683", "@num": "L422-36", "#text": "Code des impositions sur les biens et services - art. L422-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602679", "@num": "L422-37", "#text": "Code des impositions sur les biens et services - art. L422-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602677", "@num": "L422-38", "#text": "Code des impositions sur les biens et services - art. L422-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602675", "@num": "L422-39", "#text": "Code des impositions sur les biens et services - art. L422-39 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602779", "@num": "L422-4", "#text": "Code des impositions sur les biens et services - art. L422-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875854", "@num": "L422-40", "#text": "Code des impositions sur les biens et services - art. L422-40 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602667", "@num": "L422-41", "#text": "Code des impositions sur les biens et services - art. L422-41 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602665", "@num": "L422-42", "#text": "Code des impositions sur les biens et services - art. L422-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602663", "@num": "L422-43", "#text": "Code des impositions sur les biens et services - art. L422-43 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602661", "@num": "L422-44", "#text": "Code des impositions sur les biens et services - art. L422-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602659", "@num": "L422-45", "#text": "Code des impositions sur les biens et services - art. L422-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602657", "@num": "L422-46", "#text": "Code des impositions sur les biens et services - art. L422-46 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602655", "@num": "L422-47", "#text": "Code des impositions sur les biens et services - art. L422-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602653", "@num": "L422-48", "#text": "Code des impositions sur les biens et services - art. L422-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602649", "@num": "L422-49", "#text": "Code des impositions sur les biens et services - art. L422-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602775", "@num": "L422-5", "#text": "Code des impositions sur les biens et services - art. L422-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602647", "@num": "L422-50", "#text": "Code des impositions sur les biens et services - art. L422-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602645", "@num": "L422-51", "#text": "Code des impositions sur les biens et services - art. L422-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602643", "@num": "L422-52", "#text": "Code des impositions sur les biens et services - art. L422-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602641", "@num": "L422-53", "#text": "Code des impositions sur les biens et services - art. L422-54 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602639", "@num": "L422-54", "#text": "Code des impositions sur les biens et services - art. L422-55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602637", "@num": "L422-55", "#text": "Code des impositions sur les biens et services - art. L422-56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602635", "@num": "L422-56", "#text": "Code des impositions sur les biens et services - art. L422-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602633", "@num": "L422-57", "#text": "Code des impositions sur les biens et services - art. L422-58 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602773", "@num": "L422-6", "#text": "Code des impositions sur les biens et services - art. L422-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602771", "@num": "L422-7", "#text": "Code des impositions sur les biens et services - art. L422-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602769", "@num": "L422-8", "#text": "Code des impositions sur les biens et services - art. L422-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602765", "@num": "L422-9", "#text": "Code des impositions sur les biens et services - art. L422-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602625", "@num": "L423-1", "#text": "Code des impositions sur les biens et services - art. L423-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602603", "@num": "L423-10", "#text": "Code des impositions sur les biens et services - art. L423-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602601", "@num": "L423-11", "#text": "Code des impositions sur les biens et services - art. L423-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602599", "@num": "L423-12", "#text": "Code des impositions sur les biens et services - art. L423-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602595", "@num": "L423-13", "#text": "Code des impositions sur les biens et services - art. L423-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602593", "@num": "L423-14", "#text": "Code des impositions sur les biens et services - art. L423-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602589", "@num": "L423-15", "#text": "Code des impositions sur les biens et services - art. L423-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602585", "@num": "L423-16", "#text": "Code des impositions sur les biens et services - art. L423-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602583", "@num": "L423-17", "#text": "Code des impositions sur les biens et services - art. L423-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602581", "@num": "L423-18", "#text": "Code des impositions sur les biens et services - art. L423-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602579", "@num": "L423-19", "#text": "Code des impositions sur les biens et services - art. L423-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602623", "@num": "L423-2", "#text": "Code des impositions sur les biens et services - art. L423-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602577", "@num": "L423-20", "#text": "Code des impositions sur les biens et services - art. L423-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602575", "@num": "L423-21", "#text": "Code des impositions sur les biens et services - art. L423-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602571", "@num": "L423-22", "#text": "Code des impositions sur les biens et services - art. L423-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602569", "@num": "L423-23", "#text": "Code des impositions sur les biens et services - art. L423-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602567", "@num": "L423-24", "#text": "Code des impositions sur les biens et services - art. L423-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602565", "@num": "L423-25", "#text": "Code des impositions sur les biens et services - art. L423-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602561", "@num": "L423-26", "#text": "Code des impositions sur les biens et services - art. L423-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602557", "@num": "L423-27", "#text": "Code des impositions sur les biens et services - art. L423-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602553", "@num": "L423-28", "#text": "Code des impositions sur les biens et services - art. L423-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602551", "@num": "L423-29", "#text": "Code des impositions sur les biens et services - art. L423-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602621", "@num": "L423-3", "#text": "Code des impositions sur les biens et services - art. L423-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602549", "@num": "L423-30", "#text": "Code des impositions sur les biens et services - art. L423-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602545", "@num": "L423-31", "#text": "Code des impositions sur les biens et services - art. L423-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602543", "@num": "L423-32", "#text": "Code des impositions sur les biens et services - art. L423-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602539", "@num": "L423-33", "#text": "Code des impositions sur les biens et services - art. L423-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602537", "@num": "L423-34", "#text": "Code des impositions sur les biens et services - art. L423-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602533", "@num": "L423-35", "#text": "Code des impositions sur les biens et services - art. L423-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602531", "@num": "L423-36", "#text": "Code des impositions sur les biens et services - art. L423-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602527", "@num": "L423-37", "#text": "Code des impositions sur les biens et services - art. L423-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602523", "@num": "L423-38", "#text": "Code des impositions sur les biens et services - art. L423-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602521", "@num": "L423-39", "#text": "Code des impositions sur les biens et services - art. L423-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602615", "@num": "L423-4", "#text": "Code des impositions sur les biens et services - art. L423-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602519", "@num": "L423-40", "#text": "Code des impositions sur les biens et services - art. L423-40 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602517", "@num": "L423-41", "#text": "Code des impositions sur les biens et services - art. L423-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602515", "@num": "L423-42", "#text": "Code des impositions sur les biens et services - art. L423-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875782", "@num": "L423-43", "#text": "Code des impositions sur les biens et services - art. L423-43 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602511", "@num": "L423-44", "#text": "Code des impositions sur les biens et services - art. L423-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602509", "@num": "L423-45", "#text": "Code des impositions sur les biens et services - art. L423-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602507", "@num": "L423-46", "#text": "Code des impositions sur les biens et services - art. L423-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602503", "@num": "L423-47", "#text": "Code des impositions sur les biens et services - art. L423-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602501", "@num": "L423-48", "#text": "Code des impositions sur les biens et services - art. L423-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602499", "@num": "L423-49", "#text": "Code des impositions sur les biens et services - art. L423-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602613", "@num": "L423-5", "#text": "Code des impositions sur les biens et services - art. L423-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602497", "@num": "L423-50", "#text": "Code des impositions sur les biens et services - art. L423-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602495", "@num": "L423-51", "#text": "Code des impositions sur les biens et services - art. L423-51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602493", "@num": "L423-52", "#text": "Code des impositions sur les biens et services - art. L423-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602491", "@num": "L423-53", "#text": "Code des impositions sur les biens et services - art. L423-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602489", "@num": "L423-54", "#text": "Code des impositions sur les biens et services - art. L423-54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602487", "@num": "L423-55", "#text": "Code des impositions sur les biens et services - art. L423-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602485", "@num": "L423-56", "#text": "Code des impositions sur les biens et services - art. L423-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602481", "@num": "L423-57", "#text": "Code des impositions sur les biens et services - art. L423-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602479", "@num": "L423-58", "#text": "Code des impositions sur les biens et services - art. L423-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602477", "@num": "L423-59", "#text": "Code des impositions sur les biens et services - art. L423-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602611", "@num": "L423-6", "#text": "Code des impositions sur les biens et services - art. L423-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602475", "@num": "L423-60", "#text": "Code des impositions sur les biens et services - art. L423-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602473", "@num": "L423-61", "#text": "Code des impositions sur les biens et services - art. L423-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602471", "@num": "L423-62", "#text": "Code des impositions sur les biens et services - art. L423-62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602469", "@num": "L423-63", "#text": "Code des impositions sur les biens et services - art. L423-63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602609", "@num": "L423-7", "#text": "Code des impositions sur les biens et services - art. L423-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602607", "@num": "L423-8", "#text": "Code des impositions sur les biens et services - art. L423-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602605", "@num": "L423-9", "#text": "Code des impositions sur les biens et services - art. L423-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602461", "@num": "L471-1", "#text": "Code des impositions sur les biens et services - art. L471-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602441", "@num": "L471-10", "#text": "Code des impositions sur les biens et services - art. L471-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602439", "@num": "L471-11", "#text": "Code des impositions sur les biens et services - art. L471-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602437", "@num": "L471-12", "#text": "Code des impositions sur les biens et services - art. L471-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602435", "@num": "L471-13", "#text": "Code des impositions sur les biens et services - art. L471-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602433", "@num": "L471-14", "#text": "Code des impositions sur les biens et services - art. L471-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602431", "@num": "L471-15", "#text": "Code des impositions sur les biens et services - art. L471-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602429", "@num": "L471-16", "#text": "Code des impositions sur les biens et services - art. L471-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602427", "@num": "L471-17", "#text": "Code des impositions sur les biens et services - art. L471-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602425", "@num": "L471-18", "#text": "Code des impositions sur les biens et services - art. L471-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602423", "@num": "L471-19", "#text": "Code des impositions sur les biens et services - art. L471-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602457", "@num": "L471-2", "#text": "Code des impositions sur les biens et services - art. L471-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602419", "@num": "L471-20", "#text": "Code des impositions sur les biens et services - art. L471-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602415", "@num": "L471-21", "#text": "Code des impositions sur les biens et services - art. L471-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602411", "@num": "L471-22", "#text": "Code des impositions sur les biens et services - art. L471-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602409", "@num": "L471-23", "#text": "Code des impositions sur les biens et services - art. L471-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602407", "@num": "L471-24", "#text": "Code des impositions sur les biens et services - art. L471-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602401", "@num": "L471-25", "#text": "Code des impositions sur les biens et services - art. L471-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602399", "@num": "L471-26", "#text": "Code des impositions sur les biens et services - art. L471-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602395", "@num": "L471-27", "#text": "Code des impositions sur les biens et services - art. L471-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602393", "@num": "L471-28", "#text": "Code des impositions sur les biens et services - art. L471-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602391", "@num": "L471-29", "#text": "Code des impositions sur les biens et services - art. L471-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602455", "@num": "L471-3", "#text": "Code des impositions sur les biens et services - art. L471-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602387", "@num": "L471-30", "#text": "Code des impositions sur les biens et services - art. L471-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602385", "@num": "L471-31", "#text": "Code des impositions sur les biens et services - art. L471-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602383", "@num": "L471-32", "#text": "Code des impositions sur les biens et services - art. L471-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602381", "@num": "L471-33", "#text": "Code des impositions sur les biens et services - art. L471-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602379", "@num": "L471-34", "#text": "Code des impositions sur les biens et services - art. L471-34 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602377", "@num": "L471-35", "#text": "Code des impositions sur les biens et services - art. L471-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602373", "@num": "L471-36", "#text": "Code des impositions sur les biens et services - art. L471-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602369", "@num": "L471-37", "#text": "Code des impositions sur les biens et services - art. L471-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602367", "@num": "L471-38", "#text": "Code des impositions sur les biens et services - art. L471-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602365", "@num": "L471-39", "#text": "Code des impositions sur les biens et services - art. L471-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602453", "@num": "L471-4", "#text": "Code des impositions sur les biens et services - art. L471-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602361", "@num": "L471-40", "#text": "Code des impositions sur les biens et services - art. L471-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602359", "@num": "L471-41", "#text": "Code des impositions sur les biens et services - art. L471-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602357", "@num": "L471-42", "#text": "Code des impositions sur les biens et services - art. L471-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602355", "@num": "L471-43", "#text": "Code des impositions sur les biens et services - art. L471-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602353", "@num": "L471-44", "#text": "Code des impositions sur les biens et services - art. L471-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602351", "@num": "L471-45", "#text": "Code des impositions sur les biens et services - art. L471-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602347", "@num": "L471-46", "#text": "Code des impositions sur les biens et services - art. L471-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602345", "@num": "L471-47", "#text": "Code des impositions sur les biens et services - art. L471-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602343", "@num": "L471-48", "#text": "Code des impositions sur les biens et services - art. L471-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602339", "@num": "L471-49", "#text": "Code des impositions sur les biens et services - art. L471-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602451", "@num": "L471-5", "#text": "Code des impositions sur les biens et services - art. L471-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048633458", "@num": "L471-50", "#text": "Code des impositions sur les biens et services - art. L471-50 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602333", "@num": "L471-51", "#text": "Code des impositions sur les biens et services - art. L471-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602329", "@num": "L471-52", "#text": "Code des impositions sur les biens et services - art. L471-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602327", "@num": "L471-53", "#text": "Code des impositions sur les biens et services - art. L471-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602325", "@num": "L471-54", "#text": "Code des impositions sur les biens et services - art. L471-54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602321", "@num": "L471-55", "#text": "Code des impositions sur les biens et services - art. L471-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602319", "@num": "L471-56", "#text": "Code des impositions sur les biens et services - art. L471-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602317", "@num": "L471-57", "#text": "Code des impositions sur les biens et services - art. L471-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602313", "@num": "L471-58", "#text": "Code des impositions sur les biens et services - art. L471-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602449", "@num": "L471-6", "#text": "Code des impositions sur les biens et services - art. L471-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602447", "@num": "L471-7", "#text": "Code des impositions sur les biens et services - art. L471-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602445", "@num": "L471-8", "#text": "Code des impositions sur les biens et services - art. L471-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602443", "@num": "L471-9", "#text": "Code des impositions sur les biens et services - art. L471-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000044595989", "#text": "Code des impositions sur les biens et services (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604063", "#text": "Code des impositions sur les biens et services - Chapitre II : ACOMPTES (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604181", "#text": "Code des impositions sur les biens et services - Chapitre II : INDEXATIONS (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604135", "#text": "Code des impositions sur les biens et services - Chapitre II : REPRÉSENTANTS FISCAUX (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604101", "#text": "Code des impositions sur les biens et services - Chapitre II : RÉGIME SIMPLIFIÉ DE DÉCLARATION (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604155", "#text": "Code des impositions sur les biens et services - Chapitre II : SUSPENSION (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604233", "#text": "Code des impositions sur les biens et services - Chapitre II : TERRITOIRES (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602795", "#text": "Code des impositions sur les biens et services - Chapitre II : TRANSPORT AÉRIEN (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603893", "#text": "Code des impositions sur les biens et services - Chapitre II : ÉNERGIES (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603591", "#text": "Code des impositions sur les biens et services - Chapitre III : ALCOOLS (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604207", "#text": "Code des impositions sur les biens et services - Chapitre III : COMPÉTENCES TERRITORIALES (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602631", "#text": "Code des impositions sur les biens et services - Chapitre III : NAVIGATIONS (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604123", "#text": "Code des impositions sur les biens et services - Chapitre III : PERSONNES SUPPORTANT L'IMPOSITION (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604175", "#text": "Code des impositions sur les biens et services - Chapitre III : RÈGLES PARTICULIÈRES (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604077", "#text": "Code des impositions sur les biens et services - Chapitre III : RÉGIMES DE MUTUALISATION DES DÉC... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604053", "#text": "Code des impositions sur les biens et services - Chapitre III : RÉGIMES DE MUTUALISATION DU PAIE... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604049", "#text": "Code des impositions sur les biens et services - Chapitre IV : SOLIDARITÉS DE PAIEMENT (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603453", "#text": "Code des impositions sur les biens et services - Chapitre IV : TABACS (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604029", "#text": "Code des impositions sur les biens et services - Chapitre Ier : DISPOSITIONS GÉNÉRALES (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604071", "#text": "Code des impositions sur les biens et services - Chapitre Ier : DISPOSITIONS GÉNÉRALES (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604109", "#text": "Code des impositions sur les biens et services - Chapitre Ier : DISPOSITIONS GÉNÉRALES (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604163", "#text": "Code des impositions sur les biens et services - Chapitre Ier : DISPOSITIONS GÉNÉRALES (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603327", "#text": "Code des impositions sur les biens et services - Chapitre Ier : DÉPLACEMENTS ROUTIERS (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604141", "#text": "Code des impositions sur les biens et services - Chapitre Ier : REDEVABLES (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604187", "#text": "Code des impositions sur les biens et services - Chapitre Ier : RÈGLES D'ARRONDIS (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602465", "#text": "Code des impositions sur les biens et services - Chapitre Ier : TAXES SUR LES PRODUITS DE L'INDU... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604249", "#text": "Code des impositions sur les biens et services - Chapitre Ier : ÉLÉMENTS TAXABLES (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603345", "#text": "Code des impositions sur les biens et services - Chapitre unique : ÉLÉMENTS TAXABLES ET TERRITO... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604035", "#text": "Code des impositions sur les biens et services - Livre III : ÉNERGIES, ALCOOLS ET TABACS (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603349", "#text": "Code des impositions sur les biens et services - Livre IV : AUTRES IMPOSITIONS SECTORIELLES (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604257", "#text": "Code des impositions sur les biens et services - Livre Ier : DISPOSITIONS GÉNÉRALES (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604259", "#text": "Code des impositions sur les biens et services - PARTIE LÉGISLATIVE (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603057", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Affectation des véhicules à des ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602789", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Aéronefs et aérodromes (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603837", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Base d'imposition (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603427", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Exonération des tabacs non fumés... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603569", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Exonérations des alcools utilisé... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603951", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Mise à la consommation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603523", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Petits producteurs indépendants (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602403", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Reports de fait générateur (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603021", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Règle générale de calcul (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602587", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Règles de calcul (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602731", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Règles générales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603789", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Tarifs normaux (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603227", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Taxe fixe (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603321", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Véhicules et catégories de véhic... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602397", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Autres opérations taxables (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603417", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Catégories fiscales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603545", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Catégories fiscales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603831", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Catégories fiscales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603943", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Détention à des fins commerciales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603049", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Entreprises affectataires des vé... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603781", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Modulations géographiques (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602573", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Navires taxables (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602783", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Personnes et marchandises à bord... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603517", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Rhums traditionnels d'outre-mer ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603015", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Règles particulières de calcul (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602719", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Règles propres à certains mouvem... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603313", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Réception et immatriculation des... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603217", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Taxe régionale (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603537", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Base d'imposition (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603403", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Calcul de l'accise (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603045", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Dispositions propres aux véhicul... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603303", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Emissions de dioxyde de carbone ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602389", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Exemptions (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602777", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Mouvements des aéronefs (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602715", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Règles propres à certains aérodr... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603509", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Spiritueux consommés outre-mer (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603821", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Tarifs (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602989", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Tarifs de la taxe annuelle sur l... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603771", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Tarifs réduits applicables aux c... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603177", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Taxe sur les véhicules de transport (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603939", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Vente à distance entre Etats mem... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602563", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Véhicules nautiques à moteur tax... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603499", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Alcools consommés par le producteur (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603935", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Changement d'utilisation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603041", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Dispositions propres aux véhicul... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603289", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Puissance administrative des véh... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603807", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Règles particulières (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602711", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Règles propres à certaines colle... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602947", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Tarifs de la taxe annuelle sur l... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603679", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Tarifs particuliers pour certain... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603169", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Taxe sur les émissions de dioxyd... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603487", "#text": "Code des impositions sur les biens et services - Paragraphe 5 : Avitaillement des navires et aér... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603931", "#text": "Code des impositions sur les biens et services - Paragraphe 5 : Dispositions particulières en ca... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603269", "#text": "Code des impositions sur les biens et services - Paragraphe 5 : Masses des véhicules (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602909", "#text": "Code des impositions sur les biens et services - Paragraphe 5 : Tarifs de la taxe annuelle sur l... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603131", "#text": "Code des impositions sur les biens et services - Paragraphe 5 : Taxe sur la masse en ordre de ma... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603265", "#text": "Code des impositions sur les biens et services - Paragraphe 6 : Détention d'un véhicule (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603257", "#text": "Code des impositions sur les biens et services - Paragraphe 7 : Infrastructures routières (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602629", "#text": "Code des impositions sur les biens et services - Section 1 : Dispositions générales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602793", "#text": "Code des impositions sur les biens et services - Section 1 : Dispositions générales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603325", "#text": "Code des impositions sur les biens et services - Section 1 : Dispositions générales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604099", "#text": "Code des impositions sur les biens et services - Section 1 : Effets du régime (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602463", "#text": "Code des impositions sur les biens et services - Section 1 : Eléments taxables et territoires (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603451", "#text": "Code des impositions sur les biens et services - Section 1 : Eléments taxables et territoires (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603589", "#text": "Code des impositions sur les biens et services - Section 1 : Eléments taxables et territoires (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603891", "#text": "Code des impositions sur les biens et services - Section 1 : Eléments taxables et territoires (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603343", "#text": "Code des impositions sur les biens et services - Section 1 : Livraisons de biens taxables (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604231", "#text": "Code des impositions sur les biens et services - Section 1 : Territoire douanier, territoires ti... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604027", "#text": "Code des impositions sur les biens et services - Section 1 : Éléments taxables et territoires (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604093", "#text": "Code des impositions sur les biens et services - Section 2 : Conditions du régime (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602417", "#text": "Code des impositions sur les biens et services - Section 2 : Fait générateur (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603437", "#text": "Code des impositions sur les biens et services - Section 2 : Fait générateur (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603581", "#text": "Code des impositions sur les biens et services - Section 2 : Fait générateur (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603863", "#text": "Code des impositions sur les biens et services - Section 2 : Fait générateur (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604019", "#text": "Code des impositions sur les biens et services - Section 2 : Fait générateur (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602619", "#text": "Code des impositions sur les biens et services - Section 2 : Taxe annuelle sur les engins mariti... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602753", "#text": "Code des impositions sur les biens et services - Section 2 : Taxe sur le transport aérien de pas... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603251", "#text": "Code des impositions sur les biens et services - Section 2 : Taxes sur l'immatriculation des véh... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603333", "#text": "Code des impositions sur les biens et services - Section 2 : Territoires de taxation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604223", "#text": "Code des impositions sur les biens et services - Section 2 : Territoires de taxation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602375", "#text": "Code des impositions sur les biens et services - Section 3 : Montant (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603433", "#text": "Code des impositions sur les biens et services - Section 3 : Montant de l'accise (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603577", "#text": "Code des impositions sur les biens et services - Section 3 : Montant de l'accise (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603843", "#text": "Code des impositions sur les biens et services - Section 3 : Montant de l'accise (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604011", "#text": "Code des impositions sur les biens et services - Section 3 : Montant de l'accise (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604217", "#text": "Code des impositions sur les biens et services - Section 3 : Mouvements de biens entre territoires (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602525", "#text": "Code des impositions sur les biens et services - Section 3 : Taxe sur le permis de conduire des ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602669", "#text": "Code des impositions sur les biens et services - Section 3 : Taxe sur le transport aérien de mar... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603065", "#text": "Code des impositions sur les biens et services - Section 3 : Taxes sur l'affectation des véhicul... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602349", "#text": "Code des impositions sur les biens et services - Section 4 : Exigibilité (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603381", "#text": "Code des impositions sur les biens et services - Section 4 : Exigibilité (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603483", "#text": "Code des impositions sur les biens et services - Section 4 : Exigibilité (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603659", "#text": "Code des impositions sur les biens et services - Section 4 : Exigibilité (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603995", "#text": "Code des impositions sur les biens et services - Section 4 : Exigibilité (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602839", "#text": "Code des impositions sur les biens et services - Section 4 : Taxe sur le renouvellement du permi... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602505", "#text": "Code des impositions sur les biens et services - Section 4 : Taxe sur le transport maritime de p... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602651", "#text": "Code des impositions sur les biens et services - Section 4 : Taxe sur les nuisances sonores aéri... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603375", "#text": "Code des impositions sur les biens et services - Section 5 : Personnes soumises aux obligations ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603479", "#text": "Code des impositions sur les biens et services - Section 5 : Personnes soumises aux obligations ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603643", "#text": "Code des impositions sur les biens et services - Section 5 : Personnes soumises aux obligations ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603955", "#text": "Code des impositions sur les biens et services - Section 5 : Personnes soumises aux obligations ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602341", "#text": "Code des impositions sur les biens et services - Section 5 : Personnes soumises à obligations fi... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602483", "#text": "Code des impositions sur les biens et services - Section 5 : Taxe sur le transport maritime de p... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602823", "#text": "Code des impositions sur les biens et services - Section 5 : Taxes sur les autoroutes concédées (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603369", "#text": "Code des impositions sur les biens et services - Section 6 : Constatation de l'accise (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603475", "#text": "Code des impositions sur les biens et services - Section 6 : Constatation de l'accise (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603623", "#text": "Code des impositions sur les biens et services - Section 6 : Constatation de l'accise (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603919", "#text": "Code des impositions sur les biens et services - Section 6 : Constatation de l'accise (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602335", "#text": "Code des impositions sur les biens et services - Section 6 : Constatation des taxes (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603365", "#text": "Code des impositions sur les biens et services - Section 7 : Paiement de l'accise (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603469", "#text": "Code des impositions sur les biens et services - Section 7 : Paiement de l'accise (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603605", "#text": "Code des impositions sur les biens et services - Section 7 : Paiement de l'accise (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603897", "#text": "Code des impositions sur les biens et services - Section 7 : Paiement de l'accise (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602331", "#text": "Code des impositions sur les biens et services - Section 7 : Paiement des taxes (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602323", "#text": "Code des impositions sur les biens et services - Section 8 : Contrôle, recouvrement et contentieux (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603361", "#text": "Code des impositions sur les biens et services - Section 8 : Contrôle, recouvrement et contentieux (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603601", "#text": "Code des impositions sur les biens et services - Section 8 : Contrôle, recouvrement et contentieux (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603465", "#text": "Code des impositions sur les biens et services - Section 8 : Contrôles, recouvrement et contentieux (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602315", "#text": "Code des impositions sur les biens et services - Section 9 : Affectation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603353", "#text": "Code des impositions sur les biens et services - Section 9 : Affectation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603457", "#text": "Code des impositions sur les biens et services - Section 9 : Affectation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603595", "#text": "Code des impositions sur les biens et services - Section 9 : Affectation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603567", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Alcools dénaturés (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602905", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Barèmes (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602943", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Barèmes (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602985", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Barèmes (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603769", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Dispositions communes (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603805", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Limitation des taxations en... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603213", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Règles de calcul et tarif r... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603165", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Règles générales de calcul (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603127", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Règles générales de calcul ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603013", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Véhicules dont les frais so... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603561", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Alcools utilisés dans l'ali... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603157", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Barèmes (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603799", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Changements de tarifs (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603117", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Exonérations et abattements... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602901", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Exonérations pour certains ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602937", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Exonérations pour certains ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602977", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Exonérations pour certains ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603005", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Option forfaitaire trimestr... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603203", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Tarifs particuliers pour ce... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603749", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Transports (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603723", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Activités agricoles, forest... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603551", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Alcools utilisés à des fins... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602895", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Exonération pour certains s... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603111", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Exonérations et abattements... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603149", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Exonérations et abattements... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602933", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Exonérations pour certaines... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602973", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Exonérations pour certaines... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603795", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Neutralité technologique de... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603195", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Tarifs particuliers pour ce... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602889", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Exonération pour certaines ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602967", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Exonération pour certaines ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603105", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Exonérations et abattements... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603143", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Exonérations et abattements... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602929", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Exonérations pour certaines... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603713", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Procédés et activités indus... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603189", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Tarifs particuliers propres... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603691", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 5 : Activités relevant du systè... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603137", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 5 : Exonérations et abattements... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602923", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 5 : Exonérations pour la location (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602961", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 5 : Exonérations pour la location (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602877", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 5 : Tarif particulier pour le t... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603183", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 5 : Tarifs particuliers pour ce... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602917", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 6 : Exonérations pour certaines... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602955", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 6 : Exonérations pour certaines... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602459", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Biens taxables (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603619", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Charbons, gaz naturels et élec... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603639", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Charbons, gaz naturels et élec... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603655", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Charbons, gaz naturels et élec... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603859", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Charbons, gaz naturels et élec... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604009", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Consommation dans les territoi... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603917", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Constatation du montant de l'a... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602371", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Dispositions générales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602413", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Dispositions générales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602617", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Eléments taxables et territoires (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602751", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Eléments taxables et territoires (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602791", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Eléments taxables et territoires (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603063", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Eléments taxables et territoires (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603249", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Eléments taxables et territoires (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603987", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Mise à la consommation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603887", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Produits taxables (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603953", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Redevables (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603429", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Règles de calcul (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603573", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Règles de calcul (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603839", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Règles de calcul (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602821", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Taxe sur la distance parcourue... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603651", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Carburants contenus dans les r... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604003", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Consommation dans le cadre de ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603911", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Constatation d'une exemption p... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602363", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Dispositions particulières (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602405", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Dispositions particulières (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603979", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Détention à des fins commerciales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602597", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Fait générateur (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602741", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Fait générateur (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603031", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Fait générateur (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603241", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Fait générateur (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602767", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Montant des taxes (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603791", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Niveaux de taxation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603631", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Produits assimilés aux produit... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603853", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Produits assimilés à des produ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603925", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Représentants fiscaux (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603615", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Suivi et gestion des produits (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603533", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Tarifs normaux et tarifs réduits (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603393", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Taux, tarifs et minima de perc... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602807", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Taxe sur les recettes de l'exp... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602421", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Territoire de taxation et terr... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603869", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Territoires de taxation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603627", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Changements des tarifs de l'ac... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603647", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Changements des tarifs de l'ac... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602591", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Montant (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602735", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Montant de la taxe (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603025", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Montant des taxes (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603229", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Montant des taxes (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602761", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Personnes soumises aux obligat... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603849", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Simplifications administratives (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603907", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Suivi et gestion des produits (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603525", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Tarifs particuliers (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603971", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Vente à distance entre Etats m... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603965", "#text": "Code des impositions sur les biens et services - Sous-section 4 : Changement d'utilisation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602757", "#text": "Code des impositions sur les biens et services - Sous-section 4 : Contrôle, recouvrement et cont... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602559", "#text": "Code des impositions sur les biens et services - Sous-section 4 : Exigibilité (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602701", "#text": "Code des impositions sur les biens et services - Sous-section 4 : Exigibilité (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602873", "#text": "Code des impositions sur les biens et services - Sous-section 4 : Exigibilité (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603099", "#text": "Code des impositions sur les biens et services - Sous-section 4 : Exigibilité (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603961", "#text": "Code des impositions sur les biens et services - Sous-section 5 : Dispositions particulières en ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602555", "#text": "Code des impositions sur les biens et services - Sous-section 5 : Personnes soumises aux obligat... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602697", "#text": "Code des impositions sur les biens et services - Sous-section 5 : Personnes soumises aux obligat... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602869", "#text": "Code des impositions sur les biens et services - Sous-section 5 : Personnes soumises aux obligat... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603095", "#text": "Code des impositions sur les biens et services - Sous-section 5 : Personnes soumises aux obligat... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602547", "#text": "Code des impositions sur les biens et services - Sous-section 6 : Constatation de la taxe (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602689", "#text": "Code des impositions sur les biens et services - Sous-section 6 : Constatation de la taxe (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602859", "#text": "Code des impositions sur les biens et services - Sous-section 6 : Constatation des taxes (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603087", "#text": "Code des impositions sur les biens et services - Sous-section 6 : Constatation des taxes (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602541", "#text": "Code des impositions sur les biens et services - Sous-section 7 : Paiement de la taxe (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602685", "#text": "Code des impositions sur les biens et services - Sous-section 7 : Paiement de la taxe (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602851", "#text": "Code des impositions sur les biens et services - Sous-section 7 : Paiement des taxes (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603079", "#text": "Code des impositions sur les biens et services - Sous-section 7 : Paiement des taxes sur l'immat... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602535", "#text": "Code des impositions sur les biens et services - Sous-section 8 : Contrôle, recouvrement et cont... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602681", "#text": "Code des impositions sur les biens et services - Sous-section 8 : Contrôle, recouvrement et cont... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602847", "#text": "Code des impositions sur les biens et services - Sous-section 8 : Contrôle, recouvrement et cont... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603075", "#text": "Code des impositions sur les biens et services - Sous-section 8 : Contrôle, recouvrement et cont... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602529", "#text": "Code des impositions sur les biens et services - Sous-section 9 : Affectation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602673", "#text": "Code des impositions sur les biens et services - Sous-section 9 : Affectation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602843", "#text": "Code des impositions sur les biens et services - Sous-section 9 : Affectation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603069", "#text": "Code des impositions sur les biens et services - Sous-section 9 : Affectation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602627", "#text": "Code des impositions sur les biens et services - Sous-section unique : Eléments taxables et ter... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603323", "#text": "Code des impositions sur les biens et services - Sous-section unique : Eléments taxables et ter... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603767", "#text": "Code des impositions sur les biens et services - Sous-sous-paragraphe 1 : Eligibilité aux tarifs... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603763", "#text": "Code des impositions sur les biens et services - Sous-sous-paragraphe 2 : Intensité énergétique (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603753", "#text": "Code des impositions sur les biens et services - Sous-sous-paragraphe 3 : Désignation des activi... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604201", "#text": "Code des impositions sur les biens et services - Titre II : FAIT GÉNÉRATEUR (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603329", "#text": "Code des impositions sur les biens et services - Titre II : MOBILITÉS (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604189", "#text": "Code des impositions sur les biens et services - Titre III : MONTANT DE L'IMPÔT (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604165", "#text": "Code des impositions sur les biens et services - Titre IV : EXIGIBILITÉ (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604037", "#text": "Code des impositions sur les biens et services - Titre IX : AFFECTATION (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603347", "#text": "Code des impositions sur les biens et services - Titre Ier : DISPOSITIONS GÉNÉRALES (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604031", "#text": "Code des impositions sur les biens et services - Titre Ier : RÉGIME GÉNÉRAL D'ACCISE (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604251", "#text": "Code des impositions sur les biens et services - Titre Ier : ÉLÉMENTS TAXABLES ET TERRITOIRES (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604143", "#text": "Code des impositions sur les biens et services - Titre V : PERSONNES SOUMISES AUX OBLIGATIONS FI... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604111", "#text": "Code des impositions sur les biens et services - Titre VI : CONSTATATION DE L'IMPÔT (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602467", "#text": "Code des impositions sur les biens et services - Titre VII : ACTIVITÉS INDUSTRIELLES ET ARTISANALES (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604073", "#text": "Code des impositions sur les biens et services - Titre VII : PAIEMENT DE L'IMPÔT (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044604041", "#text": "Code des impositions sur les biens et services - Titre VIII : CONTRÔLE, RECOUVREMENT ET CONTENTIEUX (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604255", "@num": "L100-1", "#text": "Code des impositions sur les biens et services - art. L100-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604253", "@num": "L100-2", "#text": "Code des impositions sur les biens et services - art. L100-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604247", "@num": "L111-1", "#text": "Code des impositions sur les biens et services - art. L111-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604245", "@num": "L111-2", "#text": "Code des impositions sur les biens et services - art. L111-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604243", "@num": "L111-3", "#text": "Code des impositions sur les biens et services - art. L111-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604241", "@num": "L111-4", "#text": "Code des impositions sur les biens et services - art. L111-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604239", "@num": "L111-5", "#text": "Code des impositions sur les biens et services - art. L111-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604237", "@num": "L111-6", "#text": "Code des impositions sur les biens et services - art. L111-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604235", "@num": "L111-7", "#text": "Code des impositions sur les biens et services - art. L111-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604229", "@num": "L112-1", "#text": "Code des impositions sur les biens et services - art. L112-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604227", "@num": "L112-2", "#text": "Code des impositions sur les biens et services - art. L112-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604225", "@num": "L112-3", "#text": "Code des impositions sur les biens et services - art. L112-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604221", "@num": "L112-4", "#text": "Code des impositions sur les biens et services - art. L112-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604219", "@num": "L112-5", "#text": "Code des impositions sur les biens et services - art. L112-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604215", "@num": "L112-6", "#text": "Code des impositions sur les biens et services - art. L112-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604213", "@num": "L112-7", "#text": "Code des impositions sur les biens et services - art. L112-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604211", "@num": "L112-8", "#text": "Code des impositions sur les biens et services - art. L112-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604209", "@num": "L112-9", "#text": "Code des impositions sur les biens et services - art. L112-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604205", "@num": "L113-1", "#text": "Code des impositions sur les biens et services - art. L113-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604203", "@num": "L113-2", "#text": "Code des impositions sur les biens et services - art. L113-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604199", "@num": "L120-1", "#text": "Code des impositions sur les biens et services - art. L120-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604197", "@num": "L120-2", "#text": "Code des impositions sur les biens et services - art. L120-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604195", "@num": "L120-3", "#text": "Code des impositions sur les biens et services - art. L120-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604193", "@num": "L120-4", "#text": "Code des impositions sur les biens et services - art. L120-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604191", "@num": "L120-5", "#text": "Code des impositions sur les biens et services - art. L120-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604185", "@num": "L131-1", "#text": "Code des impositions sur les biens et services - art. L131-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604183", "@num": "L131-2", "#text": "Code des impositions sur les biens et services - art. L131-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604179", "@num": "L132-1", "#text": "Code des impositions sur les biens et services - art. L132-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604177", "@num": "L132-2", "#text": "Code des impositions sur les biens et services - art. L132-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604173", "@num": "L133-1", "#text": "Code des impositions sur les biens et services - art. L133-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604171", "@num": "L133-2", "#text": "Code des impositions sur les biens et services - art. L133-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604169", "@num": "L133-3", "#text": "Code des impositions sur les biens et services - art. L133-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604167", "@num": "L133-4", "#text": "Code des impositions sur les biens et services - art. L133-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604161", "@num": "L141-1", "#text": "Code des impositions sur les biens et services - art. L141-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604159", "@num": "L141-2", "#text": "Code des impositions sur les biens et services - art. L141-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604157", "@num": "L141-3", "#text": "Code des impositions sur les biens et services - art. L141-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604153", "@num": "L142-1", "#text": "Code des impositions sur les biens et services - art. L142-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604151", "@num": "L142-2", "#text": "Code des impositions sur les biens et services - art. L142-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604149", "@num": "L142-3", "#text": "Code des impositions sur les biens et services - art. L142-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604147", "@num": "L142-4", "#text": "Code des impositions sur les biens et services - art. L142-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604145", "@num": "L142-5", "#text": "Code des impositions sur les biens et services - art. L142-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604139", "@num": "L151-1", "#text": "Code des impositions sur les biens et services - art. L151-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604137", "@num": "L151-2", "#text": "Code des impositions sur les biens et services - art. L151-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604133", "@num": "L152-1", "#text": "Code des impositions sur les biens et services - art. L152-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604131", "@num": "L152-2", "#text": "Code des impositions sur les biens et services - art. L152-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604129", "@num": "L152-3", "#text": "Code des impositions sur les biens et services - art. L152-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604127", "@num": "L152-4", "#text": "Code des impositions sur les biens et services - art. L152-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604125", "@num": "L152-5", "#text": "Code des impositions sur les biens et services - art. L152-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604121", "@num": "L153-1", "#text": "Code des impositions sur les biens et services - art. L153-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604119", "@num": "L153-2", "#text": "Code des impositions sur les biens et services - art. L153-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604117", "@num": "L153-3", "#text": "Code des impositions sur les biens et services - art. L153-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604115", "@num": "L153-4", "#text": "Code des impositions sur les biens et services - art. L153-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604113", "@num": "L153-5", "#text": "Code des impositions sur les biens et services - art. L153-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604107", "@num": "L161-1", "#text": "Code des impositions sur les biens et services - art. L161-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604105", "@num": "L161-2", "#text": "Code des impositions sur les biens et services - art. L161-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604103", "@num": "L161-3", "#text": "Code des impositions sur les biens et services - art. L161-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604097", "@num": "L162-1", "#text": "Code des impositions sur les biens et services - art. L162-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604095", "@num": "L162-2", "#text": "Code des impositions sur les biens et services - art. L162-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604091", "@num": "L162-3", "#text": "Code des impositions sur les biens et services - art. L162-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604089", "@num": "L162-4", "#text": "Code des impositions sur les biens et services - art. L162-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604087", "@num": "L162-5", "#text": "Code des impositions sur les biens et services - art. L162-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604085", "@num": "L162-6", "#text": "Code des impositions sur les biens et services - art. L162-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604083", "@num": "L162-7", "#text": "Code des impositions sur les biens et services - art. L162-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604081", "@num": "L162-8", "#text": "Code des impositions sur les biens et services - art. L162-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604079", "@num": "L162-9", "#text": "Code des impositions sur les biens et services - art. L162-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604075", "@num": "L163-1", "#text": "Code des impositions sur les biens et services - art. L163-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604069", "@num": "L171-1", "#text": "Code des impositions sur les biens et services - art. L171-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604067", "@num": "L171-2", "#text": "Code des impositions sur les biens et services - art. L171-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604065", "@num": "L171-3", "#text": "Code des impositions sur les biens et services - art. L171-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604061", "@num": "L172-1", "#text": "Code des impositions sur les biens et services - art. L172-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604059", "@num": "L172-2", "#text": "Code des impositions sur les biens et services - art. L172-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604057", "@num": "L172-3", "#text": "Code des impositions sur les biens et services - art. L172-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604055", "@num": "L172-4", "#text": "Code des impositions sur les biens et services - art. L172-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604051", "@num": "L173-1", "#text": "Code des impositions sur les biens et services - art. L173-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604047", "@num": "L174-1", "#text": "Code des impositions sur les biens et services - art. L174-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604045", "@num": "L174-2", "#text": "Code des impositions sur les biens et services - art. L174-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604043", "@num": "L174-3", "#text": "Code des impositions sur les biens et services - art. L174-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604039", "@num": "L180-1", "#text": "Code des impositions sur les biens et services - art. L180-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604033", "@num": "L300-1", "#text": "Code des impositions sur les biens et services - art. L300-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604025", "@num": "L311-1", "#text": "Code des impositions sur les biens et services - art. L311-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603999", "@num": "L311-10", "#text": "Code des impositions sur les biens et services - art. L311-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603997", "@num": "L311-11", "#text": "Code des impositions sur les biens et services - art. L311-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603993", "@num": "L311-12", "#text": "Code des impositions sur les biens et services - art. L311-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603991", "@num": "L311-13", "#text": "Code des impositions sur les biens et services - art. L311-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603989", "@num": "L311-14", "#text": "Code des impositions sur les biens et services - art. L311-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603985", "@num": "L311-15", "#text": "Code des impositions sur les biens et services - art. L311-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603983", "@num": "L311-16", "#text": "Code des impositions sur les biens et services - art. L311-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603981", "@num": "L311-17", "#text": "Code des impositions sur les biens et services - art. L311-17 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603977", "@num": "L311-18", "#text": "Code des impositions sur les biens et services - art. L311-18 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603975", "@num": "L311-19", "#text": "Code des impositions sur les biens et services - art. L311-19 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604023", "@num": "L311-2", "#text": "Code des impositions sur les biens et services - art. L311-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603973", "@num": "L311-20", "#text": "Code des impositions sur les biens et services - art. L311-20 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603969", "@num": "L311-21", "#text": "Code des impositions sur les biens et services - art. L311-21 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603967", "@num": "L311-22", "#text": "Code des impositions sur les biens et services - art. L311-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603963", "@num": "L311-23", "#text": "Code des impositions sur les biens et services - art. L311-23 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603959", "@num": "L311-24", "#text": "Code des impositions sur les biens et services - art. L311-24 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603957", "@num": "L311-25", "#text": "Code des impositions sur les biens et services - art. L311-25 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603949", "@num": "L311-26", "#text": "Code des impositions sur les biens et services - art. L311-26 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603947", "@num": "L311-27", "#text": "Code des impositions sur les biens et services - art. L311-27 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603945", "@num": "L311-28", "#text": "Code des impositions sur les biens et services - art. L311-28 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603941", "@num": "L311-29", "#text": "Code des impositions sur les biens et services - art. L311-29 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604021", "@num": "L311-3", "#text": "Code des impositions sur les biens et services - art. L311-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603937", "@num": "L311-30", "#text": "Code des impositions sur les biens et services - art. L311-30 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603933", "@num": "L311-31", "#text": "Code des impositions sur les biens et services - art. L311-31 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603929", "@num": "L311-32", "#text": "Code des impositions sur les biens et services - art. L311-32 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603927", "@num": "L311-33", "#text": "Code des impositions sur les biens et services - art. L311-33 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603923", "@num": "L311-34", "#text": "Code des impositions sur les biens et services - art. L311-34 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603921", "@num": "L311-35", "#text": "Code des impositions sur les biens et services - art. L311-35 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603915", "@num": "L311-36", "#text": "Code des impositions sur les biens et services - art. L311-36 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603913", "@num": "L311-37", "#text": "Code des impositions sur les biens et services - art. L311-37 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603909", "@num": "L311-38", "#text": "Code des impositions sur les biens et services - art. L311-38 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603905", "@num": "L311-39", "#text": "Code des impositions sur les biens et services - art. L311-39 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604017", "@num": "L311-4", "#text": "Code des impositions sur les biens et services - art. L311-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603903", "@num": "L311-40", "#text": "Code des impositions sur les biens et services - art. L311-40 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603901", "@num": "L311-41", "#text": "Code des impositions sur les biens et services - art. L311-41 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603899", "@num": "L311-42", "#text": "Code des impositions sur les biens et services - art. L311-42 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603895", "@num": "L311-43", "#text": "Code des impositions sur les biens et services - art. L311-43 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604015", "@num": "L311-5", "#text": "Code des impositions sur les biens et services - art. L311-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604013", "@num": "L311-6", "#text": "Code des impositions sur les biens et services - art. L311-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604007", "@num": "L311-7", "#text": "Code des impositions sur les biens et services - art. L311-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604005", "@num": "L311-8", "#text": "Code des impositions sur les biens et services - art. L311-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604001", "@num": "L311-9", "#text": "Code des impositions sur les biens et services - art. L311-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603889", "@num": "L312-1", "#text": "Code des impositions sur les biens et services - art. L312-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603867", "@num": "L312-10", "#text": "Code des impositions sur les biens et services - art. L312-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603613", "@num": "L312-100", "#text": "Code des impositions sur les biens et services - art. L312-100 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603611", "@num": "L312-101", "#text": "Code des impositions sur les biens et services - art. L312-101 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603609", "@num": "L312-102", "#text": "Code des impositions sur les biens et services - art. L312-102 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603607", "@num": "L312-103", "#text": "Code des impositions sur les biens et services - art. L312-103 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603603", "@num": "L312-104", "#text": "Code des impositions sur les biens et services - art. L312-104 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603599", "@num": "L312-105", "#text": "Code des impositions sur les biens et services - art. L312-105 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603597", "@num": "L312-106", "#text": "Code des impositions sur les biens et services - art. L312-106 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603593", "@num": "L312-107", "#text": "Code des impositions sur les biens et services - art. L312-107 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603865", "@num": "L312-11", "#text": "Code des impositions sur les biens et services - art. L312-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603861", "@num": "L312-12", "#text": "Code des impositions sur les biens et services - art. L312-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603857", "@num": "L312-13", "#text": "Code des impositions sur les biens et services - art. L312-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603855", "@num": "L312-14", "#text": "Code des impositions sur les biens et services - art. L312-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603851", "@num": "L312-15", "#text": "Code des impositions sur les biens et services - art. L312-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603847", "@num": "L312-16", "#text": "Code des impositions sur les biens et services - art. L312-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603845", "@num": "L312-17", "#text": "Code des impositions sur les biens et services - art. L312-17 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603841", "@num": "L312-18", "#text": "Code des impositions sur les biens et services - art. L312-18 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603835", "@num": "L312-19", "#text": "Code des impositions sur les biens et services - art. L312-19 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603885", "@num": "L312-2", "#text": "Code des impositions sur les biens et services - art. L312-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603833", "@num": "L312-20", "#text": "Code des impositions sur les biens et services - art. L312-20 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603829", "@num": "L312-21", "#text": "Code des impositions sur les biens et services - art. L312-21 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603827", "@num": "L312-22", "#text": "Code des impositions sur les biens et services - art. L312-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603825", "@num": "L312-23", "#text": "Code des impositions sur les biens et services - art. L312-23 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603823", "@num": "L312-24", "#text": "Code des impositions sur les biens et services - art. L312-24 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603819", "@num": "L312-25", "#text": "Code des impositions sur les biens et services - art. L312-25 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603817", "@num": "L312-26", "#text": "Code des impositions sur les biens et services - art. L312-26 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603815", "@num": "L312-27", "#text": "Code des impositions sur les biens et services - art. L312-27 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603813", "@num": "L312-28", "#text": "Code des impositions sur les biens et services - art. L312-28 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603811", "@num": "L312-29", "#text": "Code des impositions sur les biens et services - art. L312-29 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603883", "@num": "L312-3", "#text": "Code des impositions sur les biens et services - art. L312-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603809", "@num": "L312-30", "#text": "Code des impositions sur les biens et services - art. L312-30 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603803", "@num": "L312-31", "#text": "Code des impositions sur les biens et services - art. L312-31 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603801", "@num": "L312-32", "#text": "Code des impositions sur les biens et services - art. L312-32 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603797", "@num": "L312-33", "#text": "Code des impositions sur les biens et services - art. L312-33 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603793", "@num": "L312-34", "#text": "Code des impositions sur les biens et services - art. L312-34 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603787", "@num": "L312-35", "#text": "Code des impositions sur les biens et services - art. L312-35 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603785", "@num": "L312-36", "#text": "Code des impositions sur les biens et services - art. L312-36 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603783", "@num": "L312-37", "#text": "Code des impositions sur les biens et services - art. L312-37 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603779", "@num": "L312-38", "#text": "Code des impositions sur les biens et services - art. L312-38 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603777", "@num": "L312-39", "#text": "Code des impositions sur les biens et services - art. L312-39 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603881", "@num": "L312-4", "#text": "Code des impositions sur les biens et services - art. L312-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603775", "@num": "L312-40", "#text": "Code des impositions sur les biens et services - art. L312-40 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603773", "@num": "L312-41", "#text": "Code des impositions sur les biens et services - art. L312-41 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603765", "@num": "L312-42", "#text": "Code des impositions sur les biens et services - art. L312-42 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603761", "@num": "L312-43", "#text": "Code des impositions sur les biens et services - art. L312-43 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603759", "@num": "L312-44", "#text": "Code des impositions sur les biens et services - art. L312-44 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603757", "@num": "L312-45", "#text": "Code des impositions sur les biens et services - art. L312-45 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603755", "@num": "L312-46", "#text": "Code des impositions sur les biens et services - art. L312-46 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603751", "@num": "L312-47", "#text": "Code des impositions sur les biens et services - art. L312-47 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603747", "@num": "L312-48", "#text": "Code des impositions sur les biens et services - art. L312-48 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603745", "@num": "L312-49", "#text": "Code des impositions sur les biens et services - art. L312-49 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603879", "@num": "L312-5", "#text": "Code des impositions sur les biens et services - art. L312-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603743", "@num": "L312-50", "#text": "Code des impositions sur les biens et services - art. L312-50 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603741", "@num": "L312-51", "#text": "Code des impositions sur les biens et services - art. L312-51 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603739", "@num": "L312-52", "#text": "Code des impositions sur les biens et services - art. L312-52 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603737", "@num": "L312-53", "#text": "Code des impositions sur les biens et services - art. L312-53 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603735", "@num": "L312-54", "#text": "Code des impositions sur les biens et services - art. L312-54 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603733", "@num": "L312-55", "#text": "Code des impositions sur les biens et services - art. L312-55 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603731", "@num": "L312-56", "#text": "Code des impositions sur les biens et services - art. L312-56 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603729", "@num": "L312-57", "#text": "Code des impositions sur les biens et services - art. L312-57 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603727", "@num": "L312-58", "#text": "Code des impositions sur les biens et services - art. L312-58 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603725", "@num": "L312-59", "#text": "Code des impositions sur les biens et services - art. L312-59 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603877", "@num": "L312-6", "#text": "Code des impositions sur les biens et services - art. L312-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603721", "@num": "L312-60", "#text": "Code des impositions sur les biens et services - art. L312-60 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603719", "@num": "L312-61", "#text": "Code des impositions sur les biens et services - art. L312-61 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603717", "@num": "L312-62", "#text": "Code des impositions sur les biens et services - art. L312-62 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603715", "@num": "L312-63", "#text": "Code des impositions sur les biens et services - art. L312-63 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603711", "@num": "L312-64", "#text": "Code des impositions sur les biens et services - art. L312-64 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603709", "@num": "L312-65", "#text": "Code des impositions sur les biens et services - art. L312-65 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603707", "@num": "L312-66", "#text": "Code des impositions sur les biens et services - art. L312-66 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603705", "@num": "L312-67", "#text": "Code des impositions sur les biens et services - art. L312-67 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603703", "@num": "L312-68", "#text": "Code des impositions sur les biens et services - art. L312-68 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603701", "@num": "L312-69", "#text": "Code des impositions sur les biens et services - art. L312-69 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603875", "@num": "L312-7", "#text": "Code des impositions sur les biens et services - art. L312-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603699", "@num": "L312-70", "#text": "Code des impositions sur les biens et services - art. L312-70 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603697", "@num": "L312-71", "#text": "Code des impositions sur les biens et services - art. L312-71 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603695", "@num": "L312-72", "#text": "Code des impositions sur les biens et services - art. L312-72 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603693", "@num": "L312-73", "#text": "Code des impositions sur les biens et services - art. L312-73 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603689", "@num": "L312-74", "#text": "Code des impositions sur les biens et services - art. L312-74 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603687", "@num": "L312-75", "#text": "Code des impositions sur les biens et services - art. L312-75 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603685", "@num": "L312-76", "#text": "Code des impositions sur les biens et services - art. L312-76 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603683", "@num": "L312-77", "#text": "Code des impositions sur les biens et services - art. L312-77 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603681", "@num": "L312-78", "#text": "Code des impositions sur les biens et services - art. L312-78 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603677", "@num": "L312-79", "#text": "Code des impositions sur les biens et services - art. L312-79 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603873", "@num": "L312-8", "#text": "Code des impositions sur les biens et services - art. L312-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603675", "@num": "L312-80", "#text": "Code des impositions sur les biens et services - art. L312-80 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603673", "@num": "L312-81", "#text": "Code des impositions sur les biens et services - art. L312-81 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603671", "@num": "L312-82", "#text": "Code des impositions sur les biens et services - art. L312-82 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603669", "@num": "L312-83", "#text": "Code des impositions sur les biens et services - art. L312-83 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603667", "@num": "L312-84", "#text": "Code des impositions sur les biens et services - art. L312-84 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603665", "@num": "L312-85", "#text": "Code des impositions sur les biens et services - art. L312-85 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603663", "@num": "L312-86", "#text": "Code des impositions sur les biens et services - art. L312-86 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603661", "@num": "L312-87", "#text": "Code des impositions sur les biens et services - art. L312-87 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603657", "@num": "L312-88", "#text": "Code des impositions sur les biens et services - art. L312-88 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603653", "@num": "L312-89", "#text": "Code des impositions sur les biens et services - art. L312-89 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603871", "@num": "L312-9", "#text": "Code des impositions sur les biens et services - art. L312-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603649", "@num": "L312-90", "#text": "Code des impositions sur les biens et services - art. L312-90 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603645", "@num": "L312-91", "#text": "Code des impositions sur les biens et services - art. L312-91 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603641", "@num": "L312-92", "#text": "Code des impositions sur les biens et services - art. L312-92 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603637", "@num": "L312-93", "#text": "Code des impositions sur les biens et services - art. L312-93 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603635", "@num": "L312-94", "#text": "Code des impositions sur les biens et services - art. L312-94 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603633", "@num": "L312-95", "#text": "Code des impositions sur les biens et services - art. L312-95 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603629", "@num": "L312-96", "#text": "Code des impositions sur les biens et services - art. L312-96 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603625", "@num": "L312-97", "#text": "Code des impositions sur les biens et services - art. L312-97 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603621", "@num": "L312-98", "#text": "Code des impositions sur les biens et services - art. L312-98 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603617", "@num": "L312-99", "#text": "Code des impositions sur les biens et services - art. L312-99 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603587", "@num": "L313-1", "#text": "Code des impositions sur les biens et services - art. L313-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603557", "@num": "L313-10", "#text": "Code des impositions sur les biens et services - art. L313-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603555", "@num": "L313-11", "#text": "Code des impositions sur les biens et services - art. L313-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603553", "@num": "L313-12", "#text": "Code des impositions sur les biens et services - art. L313-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603549", "@num": "L313-13", "#text": "Code des impositions sur les biens et services - art. L313-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603547", "@num": "L313-14", "#text": "Code des impositions sur les biens et services - art. L313-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603543", "@num": "L313-15", "#text": "Code des impositions sur les biens et services - art. L313-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603541", "@num": "L313-16", "#text": "Code des impositions sur les biens et services - art. L313-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603539", "@num": "L313-17", "#text": "Code des impositions sur les biens et services - art. L313-17 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603535", "@num": "L313-18", "#text": "Code des impositions sur les biens et services - art. L313-18 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603531", "@num": "L313-19", "#text": "Code des impositions sur les biens et services - art. L313-19 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603585", "@num": "L313-2", "#text": "Code des impositions sur les biens et services - art. L313-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603529", "@num": "L313-20", "#text": "Code des impositions sur les biens et services - art. L313-20 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603527", "@num": "L313-21", "#text": "Code des impositions sur les biens et services - art. L313-21 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603521", "@num": "L313-22", "#text": "Code des impositions sur les biens et services - art. L313-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603519", "@num": "L313-23", "#text": "Code des impositions sur les biens et services - art. L313-23 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603515", "@num": "L313-24", "#text": "Code des impositions sur les biens et services - art. L313-24 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603513", "@num": "L313-25", "#text": "Code des impositions sur les biens et services - art. L313-25 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603511", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603507", "@num": "L313-27", "#text": "Code des impositions sur les biens et services - art. L313-27 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603505", "@num": "L313-28", "#text": "Code des impositions sur les biens et services - art. L313-28 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603503", "@num": "L313-29", "#text": "Code des impositions sur les biens et services - art. L313-29 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603583", "@num": "L313-3", "#text": "Code des impositions sur les biens et services - art. L313-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603501", "@num": "L313-30", "#text": "Code des impositions sur les biens et services - art. L313-30 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603497", "@num": "L313-31", "#text": "Code des impositions sur les biens et services - art. L313-31 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603495", "@num": "L313-32", "#text": "Code des impositions sur les biens et services - art. L313-32 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603493", "@num": "L313-33", "#text": "Code des impositions sur les biens et services - art. L313-33 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603491", "@num": "L313-34", "#text": "Code des impositions sur les biens et services - art. L313-34 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603489", "@num": "L313-35", "#text": "Code des impositions sur les biens et services - art. L313-35 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603485", "@num": "L313-36", "#text": "Code des impositions sur les biens et services - art. L313-36 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603481", "@num": "L313-37", "#text": "Code des impositions sur les biens et services - art. L313-37 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603477", "@num": "L313-38", "#text": "Code des impositions sur les biens et services - art. L313-38 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603473", "@num": "L313-39", "#text": "Code des impositions sur les biens et services - art. L313-39 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603579", "@num": "L313-4", "#text": "Code des impositions sur les biens et services - art. L313-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603471", "@num": "L313-40", "#text": "Code des impositions sur les biens et services - art. L313-40 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603467", "@num": "L313-41", "#text": "Code des impositions sur les biens et services - art. L313-41 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603463", "@num": "L313-42", "#text": "Code des impositions sur les biens et services - art. L313-42 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603461", "@num": "L313-43", "#text": "Code des impositions sur les biens et services - art. L313-43 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603459", "@num": "L313-44", "#text": "Code des impositions sur les biens et services - art. L313-44 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603455", "@num": "L313-45", "#text": "Code des impositions sur les biens et services - art. L313-45 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603575", "@num": "L313-5", "#text": "Code des impositions sur les biens et services - art. L313-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603571", "@num": "L313-6", "#text": "Code des impositions sur les biens et services - art. L313-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603565", "@num": "L313-7", "#text": "Code des impositions sur les biens et services - art. L313-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603563", "@num": "L313-8", "#text": "Code des impositions sur les biens et services - art. L313-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603559", "@num": "L313-9", "#text": "Code des impositions sur les biens et services - art. L313-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603449", "@num": "L314-1", "#text": "Code des impositions sur les biens et services - art. L314-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603423", "@num": "L314-10", "#text": "Code des impositions sur les biens et services - art. L314-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603421", "@num": "L314-11", "#text": "Code des impositions sur les biens et services - art. L314-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603419", "@num": "L314-12", "#text": "Code des impositions sur les biens et services - art. L314-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603415", "@num": "L314-13", "#text": "Code des impositions sur les biens et services - art. L314-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603413", "@num": "L314-14", "#text": "Code des impositions sur les biens et services - art. L314-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603411", "@num": "L314-15", "#text": "Code des impositions sur les biens et services - art. L314-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603409", "@num": "L314-16", "#text": "Code des impositions sur les biens et services - art. L314-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603407", "@num": "L314-17", "#text": "Code des impositions sur les biens et services - art. L314-17 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603405", "@num": "L314-18", "#text": "Code des impositions sur les biens et services - art. L314-18 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603401", "@num": "L314-19", "#text": "Code des impositions sur les biens et services - art. L314-19 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603447", "@num": "L314-2", "#text": "Code des impositions sur les biens et services - art. L314-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603399", "@num": "L314-20", "#text": "Code des impositions sur les biens et services - art. L314-20 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603397", "@num": "L314-21", "#text": "Code des impositions sur les biens et services - art. L314-21 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603395", "@num": "L314-22", "#text": "Code des impositions sur les biens et services - art. L314-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603391", "@num": "L314-23", "#text": "Code des impositions sur les biens et services - art. L314-23 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603389", "@num": "L314-24", "#text": "Code des impositions sur les biens et services - art. L314-24 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603387", "@num": "L314-25", "#text": "Code des impositions sur les biens et services - art. L314-25 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603385", "@num": "L314-26", "#text": "Code des impositions sur les biens et services - art. L314-26 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603383", "@num": "L314-27", "#text": "Code des impositions sur les biens et services - art. L314-27 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603379", "@num": "L314-28", "#text": "Code des impositions sur les biens et services - art. L314-28 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603377", "@num": "L314-29", "#text": "Code des impositions sur les biens et services - art. L314-29 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603445", "@num": "L314-3", "#text": "Code des impositions sur les biens et services - art. L314-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603373", "@num": "L314-30", "#text": "Code des impositions sur les biens et services - art. L314-30 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603371", "@num": "L314-31", "#text": "Code des impositions sur les biens et services - art. L314-31 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603367", "@num": "L314-32", "#text": "Code des impositions sur les biens et services - art. L314-32 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603363", "@num": "L314-33", "#text": "Code des impositions sur les biens et services - art. L314-33 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603359", "@num": "L314-34", "#text": "Code des impositions sur les biens et services - art. L314-34 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603357", "@num": "L314-35", "#text": "Code des impositions sur les biens et services - art. L314-35 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603355", "@num": "L314-36", "#text": "Code des impositions sur les biens et services - art. L314-36 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603351", "@num": "L314-37", "#text": "Code des impositions sur les biens et services - art. L314-37 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603443", "@num": "L314-4", "#text": "Code des impositions sur les biens et services - art. L314-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603441", "@num": "L314-5", "#text": "Code des impositions sur les biens et services - art. L314-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603439", "@num": "L314-6", "#text": "Code des impositions sur les biens et services - art. L314-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603435", "@num": "L314-7", "#text": "Code des impositions sur les biens et services - art. L314-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603431", "@num": "L314-8", "#text": "Code des impositions sur les biens et services - art. L314-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603425", "@num": "L314-9", "#text": "Code des impositions sur les biens et services - art. L314-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603341", "@num": "L411-1", "#text": "Code des impositions sur les biens et services - art. L411-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603339", "@num": "L411-2", "#text": "Code des impositions sur les biens et services - art. L411-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603337", "@num": "L411-3", "#text": "Code des impositions sur les biens et services - art. L411-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603335", "@num": "L411-4", "#text": "Code des impositions sur les biens et services - art. L411-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603331", "@num": "L411-5", "#text": "Code des impositions sur les biens et services - art. L411-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603319", "@num": "L421-1", "#text": "Code des impositions sur les biens et services - art. L421-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603297", "@num": "L421-10", "#text": "Code des impositions sur les biens et services - art. L421-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603039", "@num": "L421-100", "#text": "Code des impositions sur les biens et services - art. L421-100 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603037", "@num": "L421-101", "#text": "Code des impositions sur les biens et services - art. L421-101 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603035", "@num": "L421-102", "#text": "Code des impositions sur les biens et services - art. L421-102 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603033", "@num": "L421-103", "#text": "Code des impositions sur les biens et services - art. L421-103 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603029", "@num": "L421-104", "#text": "Code des impositions sur les biens et services - art. L421-104 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603027", "@num": "L421-105", "#text": "Code des impositions sur les biens et services - art. L421-105 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603023", "@num": "L421-106", "#text": "Code des impositions sur les biens et services - art. L421-106 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603019", "@num": "L421-107", "#text": "Code des impositions sur les biens et services - art. L421-107 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603017", "@num": "L421-108", "#text": "Code des impositions sur les biens et services - art. L421-108 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603011", "@num": "L421-109", "#text": "Code des impositions sur les biens et services - art. L421-109 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603295", "@num": "L421-11", "#text": "Code des impositions sur les biens et services - art. L421-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603009", "@num": "L421-110", "#text": "Code des impositions sur les biens et services - art. L421-110 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603007", "@num": "L421-111", "#text": "Code des impositions sur les biens et services - art. L421-111 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603003", "@num": "L421-112", "#text": "Code des impositions sur les biens et services - art. L421-112 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603001", "@num": "L421-113", "#text": "Code des impositions sur les biens et services - art. L421-113 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602999", "@num": "L421-114", "#text": "Code des impositions sur les biens et services - art. L421-114 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602997", "@num": "L421-115", "#text": "Code des impositions sur les biens et services - art. L421-115 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602995", "@num": "L421-116", "#text": "Code des impositions sur les biens et services - art. L421-116 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602993", "@num": "L421-117", "#text": "Code des impositions sur les biens et services - art. L421-117 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602991", "@num": "L421-118", "#text": "Code des impositions sur les biens et services - art. L421-118 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602987", "@num": "L421-119", "#text": "Code des impositions sur les biens et services - art. L421-119 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603293", "@num": "L421-12", "#text": "Code des impositions sur les biens et services - art. L421-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602983", "@num": "L421-120", "#text": "Code des impositions sur les biens et services - art. L421-120 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602981", "@num": "L421-121", "#text": "Code des impositions sur les biens et services - art. L421-121 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602979", "@num": "L421-122", "#text": "Code des impositions sur les biens et services - art. L421-122 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602975", "@num": "L421-123", "#text": "Code des impositions sur les biens et services - art. L421-123 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602971", "@num": "L421-124", "#text": "Code des impositions sur les biens et services - art. L421-124 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602969", "@num": "L421-125", "#text": "Code des impositions sur les biens et services - art. L421-125 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602965", "@num": "L421-126", "#text": "Code des impositions sur les biens et services - art. L421-126 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602963", "@num": "L421-127", "#text": "Code des impositions sur les biens et services - art. L421-127 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602959", "@num": "L421-128", "#text": "Code des impositions sur les biens et services - art. L421-128 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602957", "@num": "L421-129", "#text": "Code des impositions sur les biens et services - art. L421-129 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603291", "@num": "L421-13", "#text": "Code des impositions sur les biens et services - art. L421-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602953", "@num": "L421-130", "#text": "Code des impositions sur les biens et services - art. L421-130 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602951", "@num": "L421-131", "#text": "Code des impositions sur les biens et services - art. L421-131 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602949", "@num": "L421-132", "#text": "Code des impositions sur les biens et services - art. L421-132 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602945", "@num": "L421-133", "#text": "Code des impositions sur les biens et services - art. L421-133 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602941", "@num": "L421-134", "#text": "Code des impositions sur les biens et services - art. L421-134 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602939", "@num": "L421-135", "#text": "Code des impositions sur les biens et services - art. L421-135 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602935", "@num": "L421-136", "#text": "Code des impositions sur les biens et services - art. L421-136 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602931", "@num": "L421-137", "#text": "Code des impositions sur les biens et services - art. L421-137 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602927", "@num": "L421-138", "#text": "Code des impositions sur les biens et services - art. L421-138 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602925", "@num": "L421-139", "#text": "Code des impositions sur les biens et services - art. L421-139 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603287", "@num": "L421-14", "#text": "Code des impositions sur les biens et services - art. L421-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602921", "@num": "L421-140", "#text": "Code des impositions sur les biens et services - art. L421-140 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602919", "@num": "L421-141", "#text": "Code des impositions sur les biens et services - art. L421-141 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602915", "@num": "L421-142", "#text": "Code des impositions sur les biens et services - art. L421-142 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602913", "@num": "L421-143", "#text": "Code des impositions sur les biens et services - art. L421-143 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602911", "@num": "L421-144", "#text": "Code des impositions sur les biens et services - art. L421-144 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602907", "@num": "L421-145", "#text": "Code des impositions sur les biens et services - art. L421-145 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602903", "@num": "L421-146", "#text": "Code des impositions sur les biens et services - art. L421-146 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602899", "@num": "L421-147", "#text": "Code des impositions sur les biens et services - art. L421-147 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602897", "@num": "L421-148", "#text": "Code des impositions sur les biens et services - art. L421-148 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602893", "@num": "L421-149", "#text": "Code des impositions sur les biens et services - art. L421-149 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603285", "@num": "L421-15", "#text": "Code des impositions sur les biens et services - art. L421-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602891", "@num": "L421-150", "#text": "Code des impositions sur les biens et services - art. L421-150 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602887", "@num": "L421-151", "#text": "Code des impositions sur les biens et services - art. L421-151 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602885", "@num": "L421-152", "#text": "Code des impositions sur les biens et services - art. L421-152 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602883", "@num": "L421-153", "#text": "Code des impositions sur les biens et services - art. L421-153 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602881", "@num": "L421-154", "#text": "Code des impositions sur les biens et services - art. L421-154 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602879", "@num": "L421-155", "#text": "Code des impositions sur les biens et services - art. L421-155 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602875", "@num": "L421-156", "#text": "Code des impositions sur les biens et services - art. L421-156 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602871", "@num": "L421-157", "#text": "Code des impositions sur les biens et services - art. L421-157 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602867", "@num": "L421-158", "#text": "Code des impositions sur les biens et services - art. L421-158 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602865", "@num": "L421-159", "#text": "Code des impositions sur les biens et services - art. L421-159 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603283", "@num": "L421-16", "#text": "Code des impositions sur les biens et services - art. L421-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602863", "@num": "L421-160", "#text": "Code des impositions sur les biens et services - art. L421-160 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602861", "@num": "L421-161", "#text": "Code des impositions sur les biens et services - art. L421-161 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602857", "@num": "L421-162", "#text": "Code des impositions sur les biens et services - art. L421-162 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602855", "@num": "L421-163", "#text": "Code des impositions sur les biens et services - art. L421-163 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602853", "@num": "L421-164", "#text": "Code des impositions sur les biens et services - art. L421-164 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602849", "@num": "L421-165", "#text": "Code des impositions sur les biens et services - art. L421-165 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602845", "@num": "L421-166", "#text": "Code des impositions sur les biens et services - art. L421-166 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602841", "@num": "L421-167", "#text": "Code des impositions sur les biens et services - art. L421-167 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602837", "@num": "L421-168", "#text": "Code des impositions sur les biens et services - art. L421-168 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602835", "@num": "L421-169", "#text": "Code des impositions sur les biens et services - art. L421-169 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603281", "@num": "L421-17", "#text": "Code des impositions sur les biens et services - art. L421-17 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602833", "@num": "L421-170", "#text": "Code des impositions sur les biens et services - art. L421-170 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602831", "@num": "L421-171", "#text": "Code des impositions sur les biens et services - art. L421-171 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602829", "@num": "L421-172", "#text": "Code des impositions sur les biens et services - art. L421-172 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602827", "@num": "L421-173", "#text": "Code des impositions sur les biens et services - art. L421-173 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602825", "@num": "L421-174", "#text": "Code des impositions sur les biens et services - art. L421-174 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602819", "@num": "L421-175", "#text": "Code des impositions sur les biens et services - art. L421-175 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602817", "@num": "L421-176", "#text": "Code des impositions sur les biens et services - art. L421-176 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602815", "@num": "L421-177", "#text": "Code des impositions sur les biens et services - art. L421-177 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602813", "@num": "L421-178", "#text": "Code des impositions sur les biens et services - art. L421-178 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602811", "@num": "L421-179", "#text": "Code des impositions sur les biens et services - art. L421-179 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603279", "@num": "L421-18", "#text": "Code des impositions sur les biens et services - art. L421-18 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602809", "@num": "L421-180", "#text": "Code des impositions sur les biens et services - art. L421-180 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602805", "@num": "L421-181", "#text": "Code des impositions sur les biens et services - art. L421-181 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602803", "@num": "L421-182", "#text": "Code des impositions sur les biens et services - art. L421-182 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602801", "@num": "L421-183", "#text": "Code des impositions sur les biens et services - art. L421-183 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602799", "@num": "L421-184", "#text": "Code des impositions sur les biens et services - art. L421-184 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602797", "@num": "L421-185", "#text": "Code des impositions sur les biens et services - art. L421-185 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603277", "@num": "L421-19", "#text": "Code des impositions sur les biens et services - art. L421-19 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603317", "@num": "L421-2", "#text": "Code des impositions sur les biens et services - art. L421-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603275", "@num": "L421-20", "#text": "Code des impositions sur les biens et services - art. L421-20 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603273", "@num": "L421-21", "#text": "Code des impositions sur les biens et services - art. L421-21 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603271", "@num": "L421-22", "#text": "Code des impositions sur les biens et services - art. L421-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603267", "@num": "L421-23", "#text": "Code des impositions sur les biens et services - art. L421-23 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603263", "@num": "L421-24", "#text": "Code des impositions sur les biens et services - art. L421-24 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603261", "@num": "L421-25", "#text": "Code des impositions sur les biens et services - art. L421-25 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603259", "@num": "L421-26", "#text": "Code des impositions sur les biens et services - art. L421-26 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603255", "@num": "L421-27", "#text": "Code des impositions sur les biens et services - art. L421-27 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603253", "@num": "L421-28", "#text": "Code des impositions sur les biens et services - art. L421-28 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603247", "@num": "L421-29", "#text": "Code des impositions sur les biens et services - art. L421-29 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603315", "@num": "L421-3", "#text": "Code des impositions sur les biens et services - art. L421-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603245", "@num": "L421-30", "#text": "Code des impositions sur les biens et services - art. L421-30 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603243", "@num": "L421-31", "#text": "Code des impositions sur les biens et services - art. L421-31 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603239", "@num": "L421-32", "#text": "Code des impositions sur les biens et services - art. L421-32 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603237", "@num": "L421-33", "#text": "Code des impositions sur les biens et services - art. L421-33 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603235", "@num": "L421-34", "#text": "Code des impositions sur les biens et services - art. L421-34 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603233", "@num": "L421-35", "#text": "Code des impositions sur les biens et services - art. L421-35 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603231", "@num": "L421-36", "#text": "Code des impositions sur les biens et services - art. L421-36 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603225", "@num": "L421-37", "#text": "Code des impositions sur les biens et services - art. L421-37 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603223", "@num": "L421-38", "#text": "Code des impositions sur les biens et services - art. L421-38 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603221", "@num": "L421-39", "#text": "Code des impositions sur les biens et services - art. L421-39 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603311", "@num": "L421-4", "#text": "Code des impositions sur les biens et services - art. L421-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603219", "@num": "L421-40", "#text": "Code des impositions sur les biens et services - art. L421-40 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603215", "@num": "L421-41", "#text": "Code des impositions sur les biens et services - art. L421-41 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603211", "@num": "L421-42", "#text": "Code des impositions sur les biens et services - art. L421-42 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603209", "@num": "L421-43", "#text": "Code des impositions sur les biens et services - art. L421-43 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603207", "@num": "L421-44", "#text": "Code des impositions sur les biens et services - art. L421-44 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603205", "@num": "L421-45", "#text": "Code des impositions sur les biens et services - art. L421-45 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603201", "@num": "L421-46", "#text": "Code des impositions sur les biens et services - art. L421-46 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603199", "@num": "L421-47", "#text": "Code des impositions sur les biens et services - art. L421-47 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603197", "@num": "L421-48", "#text": "Code des impositions sur les biens et services - art. L421-48 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603193", "@num": "L421-49", "#text": "Code des impositions sur les biens et services - art. L421-49 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603309", "@num": "L421-5", "#text": "Code des impositions sur les biens et services - art. L421-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603191", "@num": "L421-50", "#text": "Code des impositions sur les biens et services - art. L421-50 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603187", "@num": "L421-51", "#text": "Code des impositions sur les biens et services - art. L421-51 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603185", "@num": "L421-52", "#text": "Code des impositions sur les biens et services - art. L421-52 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603181", "@num": "L421-53", "#text": "Code des impositions sur les biens et services - art. L421-53 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603179", "@num": "L421-54", "#text": "Code des impositions sur les biens et services - art. L421-54 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603175", "@num": "L421-55", "#text": "Code des impositions sur les biens et services - art. L421-55 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603173", "@num": "L421-56", "#text": "Code des impositions sur les biens et services - art. L421-56 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603171", "@num": "L421-57", "#text": "Code des impositions sur les biens et services - art. L421-57 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603167", "@num": "L421-58", "#text": "Code des impositions sur les biens et services - art. L421-58 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603163", "@num": "L421-59", "#text": "Code des impositions sur les biens et services - art. L421-59 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603307", "@num": "L421-6", "#text": "Code des impositions sur les biens et services - art. L421-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603161", "@num": "L421-60", "#text": "Code des impositions sur les biens et services - art. L421-60 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603159", "@num": "L421-61", "#text": "Code des impositions sur les biens et services - art. L421-61 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603155", "@num": "L421-62", "#text": "Code des impositions sur les biens et services - art. L421-62 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603153", "@num": "L421-63", "#text": "Code des impositions sur les biens et services - art. L421-63 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603151", "@num": "L421-64", "#text": "Code des impositions sur les biens et services - art. L421-64 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603147", "@num": "L421-65", "#text": "Code des impositions sur les biens et services - art. L421-65 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603145", "@num": "L421-66", "#text": "Code des impositions sur les biens et services - art. L421-66 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603141", "@num": "L421-67", "#text": "Code des impositions sur les biens et services - art. L421-67 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603139", "@num": "L421-68", "#text": "Code des impositions sur les biens et services - art. L421-68 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603135", "@num": "L421-69", "#text": "Code des impositions sur les biens et services - art. L421-69 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603305", "@num": "L421-7", "#text": "Code des impositions sur les biens et services - art. L421-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603133", "@num": "L421-70", "#text": "Code des impositions sur les biens et services - art. L421-70 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603129", "@num": "L421-71", "#text": "Code des impositions sur les biens et services - art. L421-71 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603125", "@num": "L421-72", "#text": "Code des impositions sur les biens et services - art. L421-72 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603123", "@num": "L421-73", "#text": "Code des impositions sur les biens et services - art. L421-73 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603121", "@num": "L421-74", "#text": "Code des impositions sur les biens et services - art. L421-74 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603119", "@num": "L421-75", "#text": "Code des impositions sur les biens et services - art. L421-75 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603115", "@num": "L421-76", "#text": "Code des impositions sur les biens et services - art. L421-76 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603113", "@num": "L421-77", "#text": "Code des impositions sur les biens et services - art. L421-77 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603109", "@num": "L421-78", "#text": "Code des impositions sur les biens et services - art. L421-78 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603107", "@num": "L421-79", "#text": "Code des impositions sur les biens et services - art. L421-79 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603301", "@num": "L421-8", "#text": "Code des impositions sur les biens et services - art. L421-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603103", "@num": "L421-80", "#text": "Code des impositions sur les biens et services - art. L421-80 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603101", "@num": "L421-81", "#text": "Code des impositions sur les biens et services - art. L421-81 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603097", "@num": "L421-82", "#text": "Code des impositions sur les biens et services - art. L421-82 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603093", "@num": "L421-83", "#text": "Code des impositions sur les biens et services - art. L421-83 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603091", "@num": "L421-84", "#text": "Code des impositions sur les biens et services - art. L421-84 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603089", "@num": "L421-85", "#text": "Code des impositions sur les biens et services - art. L421-85 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603085", "@num": "L421-86", "#text": "Code des impositions sur les biens et services - art. L421-86 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603083", "@num": "L421-87", "#text": "Code des impositions sur les biens et services - art. L421-87 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603081", "@num": "L421-88", "#text": "Code des impositions sur les biens et services - art. L421-88 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603077", "@num": "L421-89", "#text": "Code des impositions sur les biens et services - art. L421-89 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603299", "@num": "L421-9", "#text": "Code des impositions sur les biens et services - art. L421-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603073", "@num": "L421-90", "#text": "Code des impositions sur les biens et services - art. L421-90 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603071", "@num": "L421-91", "#text": "Code des impositions sur les biens et services - art. L421-91 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603067", "@num": "L421-92", "#text": "Code des impositions sur les biens et services - art. L421-92 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603061", "@num": "L421-93", "#text": "Code des impositions sur les biens et services - art. L421-93 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603059", "@num": "L421-94", "#text": "Code des impositions sur les biens et services - art. L421-94 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603055", "@num": "L421-95", "#text": "Code des impositions sur les biens et services - art. L421-95 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603053", "@num": "L421-96", "#text": "Code des impositions sur les biens et services - art. L421-96 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603051", "@num": "L421-97", "#text": "Code des impositions sur les biens et services - art. L421-97 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603047", "@num": "L421-98", "#text": "Code des impositions sur les biens et services - art. L421-98 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603043", "@num": "L421-99", "#text": "Code des impositions sur les biens et services - art. L421-99 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602787", "@num": "L422-1", "#text": "Code des impositions sur les biens et services - art. L422-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602763", "@num": "L422-10", "#text": "Code des impositions sur les biens et services - art. L422-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602759", "@num": "L422-11", "#text": "Code des impositions sur les biens et services - art. L422-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602755", "@num": "L422-12", "#text": "Code des impositions sur les biens et services - art. L422-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602749", "@num": "L422-13", "#text": "Code des impositions sur les biens et services - art. L422-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602747", "@num": "L422-14", "#text": "Code des impositions sur les biens et services - art. L422-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602745", "@num": "L422-15", "#text": "Code des impositions sur les biens et services - art. L422-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602743", "@num": "L422-16", "#text": "Code des impositions sur les biens et services - art. L422-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602739", "@num": "L422-17", "#text": "Code des impositions sur les biens et services - art. L422-17 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602737", "@num": "L422-18", "#text": "Code des impositions sur les biens et services - art. L422-18 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602733", "@num": "L422-19", "#text": "Code des impositions sur les biens et services - art. L422-19 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602785", "@num": "L422-2", "#text": "Code des impositions sur les biens et services - art. L422-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602729", "@num": "L422-20", "#text": "Code des impositions sur les biens et services - art. L422-20 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602727", "@num": "L422-21", "#text": "Code des impositions sur les biens et services - art. L422-21 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602725", "@num": "L422-22", "#text": "Code des impositions sur les biens et services - art. L422-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602723", "@num": "L422-23", "#text": "Code des impositions sur les biens et services - art. L422-23 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602721", "@num": "L422-24", "#text": "Code des impositions sur les biens et services - art. L422-24 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602717", "@num": "L422-25", "#text": "Code des impositions sur les biens et services - art. L422-25 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602713", "@num": "L422-26", "#text": "Code des impositions sur les biens et services - art. L422-26 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602709", "@num": "L422-27", "#text": "Code des impositions sur les biens et services - art. L422-27 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602707", "@num": "L422-28", "#text": "Code des impositions sur les biens et services - art. L422-28 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602705", "@num": "L422-29", "#text": "Code des impositions sur les biens et services - art. L422-29 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602781", "@num": "L422-3", "#text": "Code des impositions sur les biens et services - art. L422-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602703", "@num": "L422-30", "#text": "Code des impositions sur les biens et services - art. L422-30 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602699", "@num": "L422-31", "#text": "Code des impositions sur les biens et services - art. L422-31 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602695", "@num": "L422-32", "#text": "Code des impositions sur les biens et services - art. L422-32 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602693", "@num": "L422-33", "#text": "Code des impositions sur les biens et services - art. L422-33 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602691", "@num": "L422-34", "#text": "Code des impositions sur les biens et services - art. L422-34 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602687", "@num": "L422-35", "#text": "Code des impositions sur les biens et services - art. L422-35 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602683", "@num": "L422-36", "#text": "Code des impositions sur les biens et services - art. L422-36 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602679", "@num": "L422-37", "#text": "Code des impositions sur les biens et services - art. L422-37 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602677", "@num": "L422-38", "#text": "Code des impositions sur les biens et services - art. L422-38 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602675", "@num": "L422-39", "#text": "Code des impositions sur les biens et services - art. L422-39 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602779", "@num": "L422-4", "#text": "Code des impositions sur les biens et services - art. L422-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602671", "@num": "L422-40", "#text": "Code des impositions sur les biens et services - art. L422-40 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602667", "@num": "L422-41", "#text": "Code des impositions sur les biens et services - art. L422-41 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602665", "@num": "L422-42", "#text": "Code des impositions sur les biens et services - art. L422-42 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602663", "@num": "L422-43", "#text": "Code des impositions sur les biens et services - art. L422-43 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602661", "@num": "L422-44", "#text": "Code des impositions sur les biens et services - art. L422-44 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602659", "@num": "L422-45", "#text": "Code des impositions sur les biens et services - art. L422-45 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602657", "@num": "L422-46", "#text": "Code des impositions sur les biens et services - art. L422-46 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602655", "@num": "L422-47", "#text": "Code des impositions sur les biens et services - art. L422-47 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602653", "@num": "L422-48", "#text": "Code des impositions sur les biens et services - art. L422-48 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602649", "@num": "L422-49", "#text": "Code des impositions sur les biens et services - art. L422-49 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602775", "@num": "L422-5", "#text": "Code des impositions sur les biens et services - art. L422-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602647", "@num": "L422-50", "#text": "Code des impositions sur les biens et services - art. L422-50 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602645", "@num": "L422-51", "#text": "Code des impositions sur les biens et services - art. L422-51 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602643", "@num": "L422-52", "#text": "Code des impositions sur les biens et services - art. L422-52 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602645", "@num": "L422-51", "#text": "Code des impositions sur les biens et services - art. L422-52 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602641", "@num": "L422-53", "#text": "Code des impositions sur les biens et services - art. L422-53 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602643", "@num": "L422-52", "#text": "Code des impositions sur les biens et services - art. L422-53 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602639", "@num": "L422-54", "#text": "Code des impositions sur les biens et services - art. L422-54 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602641", "@num": "L422-53", "#text": "Code des impositions sur les biens et services - art. L422-54 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602637", "@num": "L422-55", "#text": "Code des impositions sur les biens et services - art. L422-55 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602639", "@num": "L422-54", "#text": "Code des impositions sur les biens et services - art. L422-55 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602635", "@num": "L422-56", "#text": "Code des impositions sur les biens et services - art. L422-56 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602637", "@num": "L422-55", "#text": "Code des impositions sur les biens et services - art. L422-56 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602633", "@num": "L422-57", "#text": "Code des impositions sur les biens et services - art. L422-57 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602635", "@num": "L422-56", "#text": "Code des impositions sur les biens et services - art. L422-57 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602633", "@num": "L422-57", "#text": "Code des impositions sur les biens et services - art. L422-58 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602773", "@num": "L422-6", "#text": "Code des impositions sur les biens et services - art. L422-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602771", "@num": "L422-7", "#text": "Code des impositions sur les biens et services - art. L422-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602769", "@num": "L422-8", "#text": "Code des impositions sur les biens et services - art. L422-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602765", "@num": "L422-9", "#text": "Code des impositions sur les biens et services - art. L422-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602625", "@num": "L423-1", "#text": "Code des impositions sur les biens et services - art. L423-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602603", "@num": "L423-10", "#text": "Code des impositions sur les biens et services - art. L423-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602601", "@num": "L423-11", "#text": "Code des impositions sur les biens et services - art. L423-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602599", "@num": "L423-12", "#text": "Code des impositions sur les biens et services - art. L423-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602595", "@num": "L423-13", "#text": "Code des impositions sur les biens et services - art. L423-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602593", "@num": "L423-14", "#text": "Code des impositions sur les biens et services - art. L423-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602589", "@num": "L423-15", "#text": "Code des impositions sur les biens et services - art. L423-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602585", "@num": "L423-16", "#text": "Code des impositions sur les biens et services - art. L423-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602583", "@num": "L423-17", "#text": "Code des impositions sur les biens et services - art. L423-17 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602581", "@num": "L423-18", "#text": "Code des impositions sur les biens et services - art. L423-18 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602579", "@num": "L423-19", "#text": "Code des impositions sur les biens et services - art. L423-19 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602623", "@num": "L423-2", "#text": "Code des impositions sur les biens et services - art. L423-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602577", "@num": "L423-20", "#text": "Code des impositions sur les biens et services - art. L423-20 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602575", "@num": "L423-21", "#text": "Code des impositions sur les biens et services - art. L423-21 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602571", "@num": "L423-22", "#text": "Code des impositions sur les biens et services - art. L423-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602569", "@num": "L423-23", "#text": "Code des impositions sur les biens et services - art. L423-23 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602567", "@num": "L423-24", "#text": "Code des impositions sur les biens et services - art. L423-24 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602565", "@num": "L423-25", "#text": "Code des impositions sur les biens et services - art. L423-25 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602561", "@num": "L423-26", "#text": "Code des impositions sur les biens et services - art. L423-26 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602557", "@num": "L423-27", "#text": "Code des impositions sur les biens et services - art. L423-27 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602553", "@num": "L423-28", "#text": "Code des impositions sur les biens et services - art. L423-28 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602551", "@num": "L423-29", "#text": "Code des impositions sur les biens et services - art. L423-29 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602621", "@num": "L423-3", "#text": "Code des impositions sur les biens et services - art. L423-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602549", "@num": "L423-30", "#text": "Code des impositions sur les biens et services - art. L423-30 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602545", "@num": "L423-31", "#text": "Code des impositions sur les biens et services - art. L423-31 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602543", "@num": "L423-32", "#text": "Code des impositions sur les biens et services - art. L423-32 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602539", "@num": "L423-33", "#text": "Code des impositions sur les biens et services - art. L423-33 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602537", "@num": "L423-34", "#text": "Code des impositions sur les biens et services - art. L423-34 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602533", "@num": "L423-35", "#text": "Code des impositions sur les biens et services - art. L423-35 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602531", "@num": "L423-36", "#text": "Code des impositions sur les biens et services - art. L423-36 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602527", "@num": "L423-37", "#text": "Code des impositions sur les biens et services - art. L423-37 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602523", "@num": "L423-38", "#text": "Code des impositions sur les biens et services - art. L423-38 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602521", "@num": "L423-39", "#text": "Code des impositions sur les biens et services - art. L423-39 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602615", "@num": "L423-4", "#text": "Code des impositions sur les biens et services - art. L423-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602519", "@num": "L423-40", "#text": "Code des impositions sur les biens et services - art. L423-40 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602517", "@num": "L423-41", "#text": "Code des impositions sur les biens et services - art. L423-41 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602515", "@num": "L423-42", "#text": "Code des impositions sur les biens et services - art. L423-42 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602513", "@num": "L423-43", "#text": "Code des impositions sur les biens et services - art. L423-43 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602511", "@num": "L423-44", "#text": "Code des impositions sur les biens et services - art. L423-44 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602509", "@num": "L423-45", "#text": "Code des impositions sur les biens et services - art. L423-45 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602507", "@num": "L423-46", "#text": "Code des impositions sur les biens et services - art. L423-46 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602503", "@num": "L423-47", "#text": "Code des impositions sur les biens et services - art. L423-47 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602501", "@num": "L423-48", "#text": "Code des impositions sur les biens et services - art. L423-48 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602499", "@num": "L423-49", "#text": "Code des impositions sur les biens et services - art. L423-49 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602613", "@num": "L423-5", "#text": "Code des impositions sur les biens et services - art. L423-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602497", "@num": "L423-50", "#text": "Code des impositions sur les biens et services - art. L423-50 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602495", "@num": "L423-51", "#text": "Code des impositions sur les biens et services - art. L423-51 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602493", "@num": "L423-52", "#text": "Code des impositions sur les biens et services - art. L423-52 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602491", "@num": "L423-53", "#text": "Code des impositions sur les biens et services - art. L423-53 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602489", "@num": "L423-54", "#text": "Code des impositions sur les biens et services - art. L423-54 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602487", "@num": "L423-55", "#text": "Code des impositions sur les biens et services - art. L423-55 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602485", "@num": "L423-56", "#text": "Code des impositions sur les biens et services - art. L423-56 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602481", "@num": "L423-57", "#text": "Code des impositions sur les biens et services - art. L423-57 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602479", "@num": "L423-58", "#text": "Code des impositions sur les biens et services - art. L423-58 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602477", "@num": "L423-59", "#text": "Code des impositions sur les biens et services - art. L423-59 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602611", "@num": "L423-6", "#text": "Code des impositions sur les biens et services - art. L423-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602475", "@num": "L423-60", "#text": "Code des impositions sur les biens et services - art. L423-60 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602473", "@num": "L423-61", "#text": "Code des impositions sur les biens et services - art. L423-61 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602471", "@num": "L423-62", "#text": "Code des impositions sur les biens et services - art. L423-62 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602469", "@num": "L423-63", "#text": "Code des impositions sur les biens et services - art. L423-63 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602609", "@num": "L423-7", "#text": "Code des impositions sur les biens et services - art. L423-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602607", "@num": "L423-8", "#text": "Code des impositions sur les biens et services - art. L423-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602605", "@num": "L423-9", "#text": "Code des impositions sur les biens et services - art. L423-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602461", "@num": "L471-1", "#text": "Code des impositions sur les biens et services - art. L471-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602441", "@num": "L471-10", "#text": "Code des impositions sur les biens et services - art. L471-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602439", "@num": "L471-11", "#text": "Code des impositions sur les biens et services - art. L471-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602437", "@num": "L471-12", "#text": "Code des impositions sur les biens et services - art. L471-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602435", "@num": "L471-13", "#text": "Code des impositions sur les biens et services - art. L471-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602433", "@num": "L471-14", "#text": "Code des impositions sur les biens et services - art. L471-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602431", "@num": "L471-15", "#text": "Code des impositions sur les biens et services - art. L471-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602429", "@num": "L471-16", "#text": "Code des impositions sur les biens et services - art. L471-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602427", "@num": "L471-17", "#text": "Code des impositions sur les biens et services - art. L471-17 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602425", "@num": "L471-18", "#text": "Code des impositions sur les biens et services - art. L471-18 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602423", "@num": "L471-19", "#text": "Code des impositions sur les biens et services - art. L471-19 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602457", "@num": "L471-2", "#text": "Code des impositions sur les biens et services - art. L471-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602419", "@num": "L471-20", "#text": "Code des impositions sur les biens et services - art. L471-20 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602415", "@num": "L471-21", "#text": "Code des impositions sur les biens et services - art. L471-21 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602411", "@num": "L471-22", "#text": "Code des impositions sur les biens et services - art. L471-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602409", "@num": "L471-23", "#text": "Code des impositions sur les biens et services - art. L471-23 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602407", "@num": "L471-24", "#text": "Code des impositions sur les biens et services - art. L471-24 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602401", "@num": "L471-25", "#text": "Code des impositions sur les biens et services - art. L471-25 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602399", "@num": "L471-26", "#text": "Code des impositions sur les biens et services - art. L471-26 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602395", "@num": "L471-27", "#text": "Code des impositions sur les biens et services - art. L471-27 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602393", "@num": "L471-28", "#text": "Code des impositions sur les biens et services - art. L471-28 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602391", "@num": "L471-29", "#text": "Code des impositions sur les biens et services - art. L471-29 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602455", "@num": "L471-3", "#text": "Code des impositions sur les biens et services - art. L471-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602387", "@num": "L471-30", "#text": "Code des impositions sur les biens et services - art. L471-30 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602385", "@num": "L471-31", "#text": "Code des impositions sur les biens et services - art. L471-31 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602383", "@num": "L471-32", "#text": "Code des impositions sur les biens et services - art. L471-32 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602381", "@num": "L471-33", "#text": "Code des impositions sur les biens et services - art. L471-33 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602379", "@num": "L471-34", "#text": "Code des impositions sur les biens et services - art. L471-34 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602377", "@num": "L471-35", "#text": "Code des impositions sur les biens et services - art. L471-35 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602373", "@num": "L471-36", "#text": "Code des impositions sur les biens et services - art. L471-36 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602369", "@num": "L471-37", "#text": "Code des impositions sur les biens et services - art. L471-37 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602367", "@num": "L471-38", "#text": "Code des impositions sur les biens et services - art. L471-38 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602365", "@num": "L471-39", "#text": "Code des impositions sur les biens et services - art. L471-39 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602453", "@num": "L471-4", "#text": "Code des impositions sur les biens et services - art. L471-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602361", "@num": "L471-40", "#text": "Code des impositions sur les biens et services - art. L471-40 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602359", "@num": "L471-41", "#text": "Code des impositions sur les biens et services - art. L471-41 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602357", "@num": "L471-42", "#text": "Code des impositions sur les biens et services - art. L471-42 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602355", "@num": "L471-43", "#text": "Code des impositions sur les biens et services - art. L471-43 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602353", "@num": "L471-44", "#text": "Code des impositions sur les biens et services - art. L471-44 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602351", "@num": "L471-45", "#text": "Code des impositions sur les biens et services - art. L471-45 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602347", "@num": "L471-46", "#text": "Code des impositions sur les biens et services - art. L471-46 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602345", "@num": "L471-47", "#text": "Code des impositions sur les biens et services - art. L471-47 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602343", "@num": "L471-48", "#text": "Code des impositions sur les biens et services - art. L471-48 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602339", "@num": "L471-49", "#text": "Code des impositions sur les biens et services - art. L471-49 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602451", "@num": "L471-5", "#text": "Code des impositions sur les biens et services - art. L471-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048633458", "@num": "L471-50", "#text": "Code des impositions sur les biens et services - art. L471-50 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602333", "@num": "L471-51", "#text": "Code des impositions sur les biens et services - art. L471-51 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602329", "@num": "L471-52", "#text": "Code des impositions sur les biens et services - art. L471-52 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602327", "@num": "L471-53", "#text": "Code des impositions sur les biens et services - art. L471-53 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602325", "@num": "L471-54", "#text": "Code des impositions sur les biens et services - art. L471-54 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602321", "@num": "L471-55", "#text": "Code des impositions sur les biens et services - art. L471-55 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602319", "@num": "L471-56", "#text": "Code des impositions sur les biens et services - art. L471-56 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602317", "@num": "L471-57", "#text": "Code des impositions sur les biens et services - art. L471-57 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602313", "@num": "L471-58", "#text": "Code des impositions sur les biens et services - art. L471-58 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602449", "@num": "L471-6", "#text": "Code des impositions sur les biens et services - art. L471-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602447", "@num": "L471-7", "#text": "Code des impositions sur les biens et services - art. L471-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602445", "@num": "L471-8", "#text": "Code des impositions sur les biens et services - art. L471-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602443", "@num": "L471-9", "#text": "Code des impositions sur les biens et services - art. L471-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044595081", "@fin": "2999-01-01", "#text": "Annexe", "@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": "LEGIARTI000044595168", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044590274", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A créé les dispositions suivantes :

-Code des impositions sur les biens et services \n
\nSct. PARTIE LÉGISLATIVE, Sct. Livre Ier : DISPOSITIONS GÉNÉRALES, Art. L100-1, Art. L100-2, Sct. Titre Ier : ÉLÉMENTS TAXABLES ET TERRITOIRES, Sct. Chapitre Ier : ÉLÉMENTS TAXABLES, Art. L111-1, Art. L111-2, Art. L111-3, Art. L111-4, Art. L111-5, Art. L111-6, Art. L111-7, Sct. Chapitre II : TERRITOIRES, Sct. Section 1 : Territoire douanier, territoires tiers et territoires des autres Etats, Art. L112-1, Art. L112-2, Art. L112-3, Sct. Section 2 : Territoires de taxation, Art. L112-4, Art. L112-5, Sct. Section 3 : Mouvements de biens entre territoires, Art. L112-6, Art. L112-7, Art. L112-8, Art. L112-9, Sct. Chapitre III : COMPÉTENCES TERRITORIALES, Art. L113-1, Art. L113-2, Sct. Titre II : FAIT GÉNÉRATEUR, Art. L120-1, Art. L120-2, Art. L120-3, Art. L120-4, Art. L120-5, Sct. Titre III : MONTANT DE L'IMPÔT, Sct. Chapitre Ier : RÈGLES D'ARRONDIS, Art. L131-1, Art. L131-2, Sct. Chapitre II : INDEXATIONS, Art. L132-1, Art. L132-2, Sct. Chapitre III : RÈGLES PARTICULIÈRES, Art. L133-1, Art. L133-2, Art. L133-3, Art. L133-4, Sct. Titre IV : EXIGIBILITÉ, Sct. Chapitre Ier : DISPOSITIONS GÉNÉRALES, Art. L141-1, Art. L141-2, Art. L141-3, Sct. Chapitre II : SUSPENSION, Art. L142-1, Art. L142-2, Art. L142-3, Art. L142-4, Art. L142-5, Sct. Titre V : PERSONNES SOUMISES AUX OBLIGATIONS FISCALES, Sct. Chapitre Ier : REDEVABLES, Art. L151-1, Art. L151-2, Sct. Chapitre II : REPRÉSENTANTS FISCAUX, Art. L152-1, Art. L152-2, Art. L152-3, Art. L152-4, Art. L152-5, Sct. Chapitre III : PERSONNES SUPPORTANT L'IMPOSITION, Art. L153-1, Art. L153-2, Art. L153-3, Art. L153-4, Art. L153-5, Sct. Titre VI : CONSTATATION DE L'IMPÔT, Sct. Chapitre Ier : DISPOSITIONS GÉNÉRALES, Art. L161-1, Art. L161-2, Art. L161-3, Sct. Chapitre II : RÉGIME SIMPLIFIÉ DE DÉCLARATION, Sct. Section 1 : Effets du régime, Art. L162-1, Art. L162-2, Sct. Section 2 : Conditions du régime, Art. L162-3, Art. L162-4, Art. L162-5, Art. L162-6, Art. L162-7, Art. L162-8, Art. L162-9, Sct. Chapitre III : RÉGIMES DE MUTUALISATION DES DÉCLARATIONS, Art. L163-1, Sct. Titre VII : PAIEMENT DE L'IMPÔT, Sct. Chapitre Ier : DISPOSITIONS GÉNÉRALES, Art. L171-1, Art. L171-2, Art. L171-3, Sct. Chapitre II : ACOMPTES, Art. L172-1, Art. L172-2, Art. L172-3, Art. L172-4, Sct. Chapitre III : RÉGIMES DE MUTUALISATION DU PAIEMENT, Art. L173-1, Sct. Chapitre IV : SOLIDARITÉS DE PAIEMENT, Art. L174-1, Art. L174-2, Art. L174-3, Sct. Titre VIII : CONTRÔLE, RECOUVREMENT ET CONTENTIEUX, Art. L180-1, Sct. Titre IX : AFFECTATION, Sct. Livre III : ÉNERGIES, ALCOOLS ET TABACS, Art. L300-1, Sct. Titre Ier : RÉGIME GÉNÉRAL D'ACCISE, Sct. Chapitre Ier : DISPOSITIONS GÉNÉRALES, Sct. Section 1 : Éléments taxables et territoires, Art. L311-1, Art. L311-2, Art. L311-3, Sct. Section 2 : Fait générateur, Art. L311-4, Art. L311-5, Art. L311-6, Sct. Section 3 : Montant de l'accise, Sct. Sous-section 1 : Consommation dans les territoires tiers, Art. L311-7, Art. L311-8, Sct. Sous-section 2 : Consommation dans le cadre de certaines relations internationales, Art. L311-9, Art. L311-10, Art. L311-11, Sct. Section 4 : Exigibilité, Art. L311-12, Art. L311-13, Art. L311-14, Sct. Sous-section 1 : Mise à la consommation, Art. L311-15, Art. L311-16, Art. L311-17, Sct. Sous-section 2 : Détention à des fins commerciales, Art. L311-18, Art. L311-19, Art. L311-20, Sct. Sous-section 3 : Vente à distance entre Etats membres de l'Union européenne, Art. L311-21, Art. L311-22, Sct. Sous-section 4 : Changement d'utilisation, Art. L311-23, Sct. Sous-section 5 : Dispositions particulières en cas d'irrégularité, Art. L311-24, Art. L311-25, Sct. Section 5 : Personnes soumises aux obligations fiscales, Sct. Sous-section 1 : Redevables, Sct. Paragraphe 1 : Mise à la consommation, Art. L311-26, Art. L311-27, Art. L311-28, Sct. Paragraphe 2 : Détention à des fins commerciales, Art. L311-29, Sct. Paragraphe 3 : Vente à distance entre Etats membres de l'Union européenne, Art. L311-30, Sct. Paragraphe 4 : Changement d'utilisation, Art. L311-31, Sct. Paragraphe 5 : Dispositions particulières en cas d'irrégularité, Art. L311-32, Art. L311-33, Sct. Sous-section 2 : Représentants fiscaux, Art. L311-34, Art. L311-35, Sct. Section 6 : Constatation de l'accise, Sct. Sous-section 1 : Constatation du montant de l'accise, Art. L311-36, Art. L311-37, Sct. Sous-section 2 : Constatation d'une exemption postérieurement à l'exigibilité, Art. L311-38, Sct. Sous-section 3 : Suivi et gestion des produits, Art. L311-39, Art. L311-40, Art. L311-41, Art. L311-42, Sct. Section 7 : Paiement de l'accise, Art. L311-43, Sct. Chapitre II : ÉNERGIES, Sct. Section 1 : Eléments taxables et territoires, Art. L312-1, Sct. Sous-section 1 : Produits taxables, Art. L312-2, Art. L312-3, Art. L312-4, Art. L312-5, Art. L312-6, Art. L312-7, Art. L312-8, Art. L312-9, Sct. Sous-section 2 : Territoires de taxation, Art. L312-10, Art. L312-11, Sct. Section 2 : Fait générateur, Art. L312-12, Sct. Sous-section 1 : Charbons, gaz naturels et électricité, Art. L312-13, Art. L312-14, Sct. Sous-section 2 : Produits assimilés à des produits énergétiques, Art. L312-15, Sct. Sous-section 3 : Simplifications administratives, Art. L312-16, Art. L312-17, Sct. Section 3 : Montant de l'accise, Art. L312-18, Sct. Sous-section 1 : Règles de calcul, Sct. Paragraphe 1 : Base d'imposition, Art. L312-19, Art. L312-20, Sct. Paragraphe 2 : Catégories fiscales, Art. L312-21, Art. L312-22, Art. L312-23, Art. L312-24, Sct. Paragraphe 3 : Tarifs, Art. L312-25, Art. L312-26, Art. L312-27, Art. L312-28, Art. L312-29, Art. L312-30, Sct. Paragraphe 4 : Règles particulières, Sct. Sous-Paragraphe 1 : Limitation des taxations en chaîne, Art. L312-31, Art. L312-32, Sct. Sous-Paragraphe 2 : Changements de tarifs, Art. L312-33, Sct. Sous-Paragraphe 3 : Neutralité technologique des processus de cogénération, Art. L312-34, Sct. Sous-section 2 : Niveaux de taxation, Sct. Paragraphe 1 : Tarifs normaux, Art. L312-35, Art. L312-36, Art. L312-37, Sct. Paragraphe 2 : Modulations géographiques, Art. L312-38, Art. L312-39, Art. L312-40, Art. L312-41, Sct. Paragraphe 3 : Tarifs réduits applicables aux consommations de certaines activités économiques, Sct. Sous-Paragraphe 1 : Dispositions communes, Sct. Sous-sous-paragraphe 1 : Eligibilité aux tarifs constitutifs d'aides d'Etat, Art. L312-42, Sct. Sous-sous-paragraphe 2 : Intensité énergétique, Art. L312-43, Art. L312-44, Art. L312-45, Art. L312-46, Sct. Sous-sous-paragraphe 3 : Désignation des activités économiques, Art. L312-47, Sct. Sous-Paragraphe 2 : Transports, Art. L312-48, Art. L312-49, Art. L312-50, Art. L312-51, Art. L312-52, Art. L312-53, Art. L312-54, Art. L312-55, Art. L312-56, Art. L312-57, Art. L312-58, Art. L312-59, Sct. Sous-Paragraphe 3 : Activités agricoles, forestières et montagnardes, Art. L312-60, Art. L312-61, Art. L312-62, Art. L312-63, Sct. Sous-Paragraphe 4 : Procédés et activités industriels, Art. L312-64, Art. L312-65, Art. L312-66, Art. L312-67, Art. L312-68, Art. L312-69, Art. L312-70, Art. L312-71, Art. L312-72, Art. L312-73, Sct. Sous-Paragraphe 5 : Activités relevant du système d'échange de quotas de gaz à effet de serre dans l'Union, Art. L312-74, Art. L312-75, Art. L312-76, Art. L312-77, Art. L312-78, Sct. Paragraphe 4 : Tarifs particuliers pour certains produits, Art. L312-79, Art. L312-80, Art. L312-81, Art. L312-82, Art. L312-83, Art. L312-84, Art. L312-85, Art. L312-86, Art. L312-87, Sct. Section 4 : Exigibilité, Art. L312-88, Sct. Sous-section 1 : Charbons, gaz naturels et électricité, Art. L312-89, Sct. Sous-section 2 : Carburants contenus dans les réservoirs des véhicules et des conteneurs, Art. L312-90, Sct. Sous-section 3 : Changements des tarifs de l'accise pour les produits énergétiques, Art. L312-91, Sct. Section 5 : Personnes soumises aux obligations fiscales, Art. L312-92, Sct. Sous-section 1 : Charbons, gaz naturels et électricité, Art. L312-93, Art. L312-94, Art. L312-95, Sct. Sous-section 2 : Produits assimilés aux produits énergétiques, Art. L312-96, Sct. Sous-section 3 : Changements des tarifs de l'accise sur les produits énergétiques, Art. L312-97, Sct. Section 6 : Constatation de l'accise, Art. L312-98, Sct. Sous-section 1 : Charbons, gaz naturels et électricité, Art. L312-99, Sct. Sous-section 2 : Suivi et gestion des produits, Art. L312-100, Art. L312-101, Art. L312-102, Art. L312-103, Sct. Section 7 : Paiement de l'accise, Art. L312-104, Sct. Section 8 : Contrôle, recouvrement et contentieux, Art. L312-105, Art. L312-106, Sct. Section 9 : Affectation, Art. L312-107, Sct. Chapitre III : ALCOOLS, Sct. Section 1 : Eléments taxables et territoires, Art. L313-1, Art. L313-2, Art. L313-3, Sct. Section 2 : Fait générateur, Art. L313-4, Sct. Section 3 : Montant de l'accise, Art. L313-5, Sct. Sous-section 1 : Règles de calcul, Art. L313-6, Sct. Paragraphe 1 : Exonérations des alcools utilisés autrement que comme boisson, Sct. Sous-Paragraphe 1 : Alcools dénaturés, Art. L313-7, Art. L313-8, Sct. Sous-Paragraphe 2 : Alcools utilisés dans l'alimentation humaine, Art. L313-9, Art. L313-10, Art. L313-11, Art. L313-12, Sct. Sous-Paragraphe 3 : Alcools utilisés à des fins scientifiques, médicales ou de fabrication, Art. L313-13, Art. L313-14, Sct. Paragraphe 2 : Catégories fiscales, Art. L313-15, Art. L313-16, Art. L313-17, Sct. Paragraphe 3 : Base d'imposition, Art. L313-18, Sct. Sous-section 2 : Tarifs normaux et tarifs réduits, Art. L313-19, Art. L313-20, Art. L313-21, Sct. Sous-section 3 : Tarifs particuliers, Sct. Paragraphe 1 : Petits producteurs indépendants, Art. L313-22, Art. L313-23, Sct. Paragraphe 2 : Rhums traditionnels d'outre-mer consommés en métropole, Art. L313-24, Art. L313-25, Art. L313-26, Sct. Paragraphe 3 : Spiritueux consommés outre-mer, Art. L313-27, Art. L313-28, Art. L313-29, Art. L313-30, Sct. Paragraphe 4 : Alcools consommés par le producteur, Art. L313-31, Art. L313-32, Art. L313-33, Art. L313-34, Art. L313-35, Sct. Paragraphe 5 : Avitaillement des navires et aéronefs, Art. L313-36, Sct. Section 4 : Exigibilité, Art. L313-37, Sct. Section 5 : Personnes soumises aux obligations fiscales, Art. L313-38, Sct. Section 6 : Constatation de l'accise, Art. L313-39, Art. L313-40, Sct. Section 7 : Paiement de l'accise, Art. L313-41, Sct. Section 8 : Contrôles, recouvrement et contentieux, Art. L313-42, Art. L313-43, Art. L313-44, Sct. Section 9 : Affectation, Art. L313-45, Sct. Chapitre IV : TABACS, Sct. Section 1 : Eléments taxables et territoires, Art. L314-1, Art. L314-2, Art. L314-3, Art. L314-4, Art. L314-5, Art. L314-6, Sct. Section 2 : Fait générateur, Art. L314-7, Sct. Section 3 : Montant de l'accise, Art. L314-8, Sct. Sous-section 1 : Règles de calcul, Sct. Paragraphe 1 : Exonération des tabacs non fumés, non prisés ou non mâchés, Art. L314-9, Art. L314-10, Art. L314-11, Art. L314-12, Sct. Paragraphe 2 : Catégories fiscales, Art. L314-13, Art. L314-14, Art. L314-15, Art. L314-16, Art. L314-17, Art. L314-18, Sct. Paragraphe 3 : Calcul de l'accise, Art. L314-19, Art. L314-20, Art. L314-21, Art. L314-22, Sct. Sous-section 2 : Taux, tarifs et minima de perception, Art. L314-23, Art. L314-24, Art. L314-25, Art. L314-26, Art. L314-27, Sct. Section 4 : Exigibilité, Art. L314-28, Art. L314-29, Sct. Section 5 : Personnes soumises aux obligations fiscales, Art. L314-30, Art. L314-31, Sct. Section 6 : Constatation de l'accise, Art. L314-32, Sct. Section 7 : Paiement de l'accise, Art. L314-33, Sct. Section 8 : Contrôle, recouvrement et contentieux, Art. L314-34, Art. L314-35, Art. L314-36, Sct. Section 9 : Affectation, Art. L314-37, Sct. Livre IV : AUTRES IMPOSITIONS SECTORIELLES, Sct. Titre Ier : DISPOSITIONS GÉNÉRALES, Sct. Chapitre unique : ÉLÉMENTS TAXABLES ET TERRITOIRES, Sct. Section 1 : Livraisons de biens taxables, Art. L411-1, Art. L411-2, Art. L411-3, Art. L411-4, Sct. Section 2 : Territoires de taxation, Art. L411-5, Sct. Titre II : MOBILITÉS, Sct. Chapitre Ier : DÉPLACEMENTS ROUTIERS, Sct. Section 1 : Dispositions générales, Sct. Sous-section unique : Eléments taxables et territoires, Sct. Paragraphe 1 : Véhicules et catégories de véhicules, Art. L421-1, Art. L421-2, Art. L421-3, Sct. Paragraphe 2 : Réception et immatriculation des véhicules, Art. L421-4, Art. L421-5, Art. L421-6, Art. L421-7, Sct. Paragraphe 3 : Emissions de dioxyde de carbone des véhicules, Art. L421-8, Art. L421-9, Art. L421-10, Art. L421-11, Art. L421-12, Art. L421-13, Sct. Paragraphe 4 : Puissance administrative des véhicules, Art. L421-14, Art. L421-15, Art. L421-16, Art. L421-17, Art. L421-18, Art. L421-19, Art. L421-20, Art. L421-21, Art. L421-22, Sct. Paragraphe 5 : Masses des véhicules, Art. L421-23, Sct. Paragraphe 6 : Détention d'un véhicule, Art. L421-24, Art. L421-25, Art. L421-26, Sct. Paragraphe 7 : Infrastructures routières, Art. L421-27, Art. L421-28, Sct. Section 2 : Taxes sur l'immatriculation des véhicules, Sct. Sous-section 1 : Eléments taxables et territoires, Art. L421-29, Art. L421-30, Art. L421-31, Sct. Sous-section 2 : Fait générateur, Art. L421-32, Art. L421-33, Art. L421-34, Art. L421-35, Art. L421-36, Sct. Sous-section 3 : Montant des taxes, Sct. Paragraphe 1 : Taxe fixe, Art. L421-37, Art. L421-38, Art. L421-39, Art. L421-40, Sct. Paragraphe 2 : Taxe régionale, Art. L421-41, Sct. Sous-Paragraphe 1 : Règles de calcul et tarif régional, Art. L421-42, Art. L421-43, Art. L421-44, Art. L421-45, Sct. Sous-Paragraphe 2 : Tarifs particuliers pour certaines catégories de véhicules, Art. L421-46, Art. L421-47, Art. L421-48, Sct. Sous-Paragraphe 3 : Tarifs particuliers pour certaines sources d'énergie, Art. L421-49, Art. L421-50, Sct. Sous-Paragraphe 4 : Tarifs particuliers propres à certaines situations, Art. L421-51, Art. L421-52, Sct. Sous-Paragraphe 5 : Tarifs particuliers pour certaines personnes et activités, Art. L421-53, Art. L421-54, Sct. Paragraphe 3 : Taxe sur les véhicules de transport, Art. L421-55, Art. L421-56, Art. L421-57, Sct. Paragraphe 4 : Taxe sur les émissions de dioxyde de carbone des véhicules de tourisme, Art. L421-58, Sct. Sous-Paragraphe 1 : Règles générales de calcul, Art. L421-59, Art. L421-60, Art. L421-61, Sct. Sous-Paragraphe 2 : Barèmes, Art. L421-62, Art. L421-63, Art. L421-64, Sct. Sous-Paragraphe 3 : Exonérations et abattements pour certains véhicules, Art. L421-65, Art. L421-66, Sct. Sous-Paragraphe 4 : Exonérations et abattements pour certaines source d'énergie, Art. L421-67, Art. L421-68, Sct. Sous-Paragraphe 5 : Exonérations et abattements pour certaines personnes, Art. L421-69, Art. L421-70, Sct. Paragraphe 5 : Taxe sur la masse en ordre de marche des véhicules de tourisme, Art. L421-71, Sct. Sous-Paragraphe 1 : Règles générales de calcul et barèmes, Art. L421-72, Art. L421-73, Art. L421-74, Art. L421-75, Sct. Sous-Paragraphe 2 : Exonérations et abattements pour certains véhicules, Art. L421-76, Art. L421-77, Sct. Sous-Paragraphe 3 : Exonérations et abattements pour certaines sources d'énergie, Art. L421-78, Art. L421-79, Sct. Sous-Paragraphe 4 : Exonérations et abattements pour certaines personnes, Art. L421-80, Art. L421-81, Sct. Sous-section 4 : Exigibilité, Art. L421-82, Sct. Sous-section 5 : Personnes soumises aux obligations fiscales, Art. L421-83, Art. L421-84, Art. L421-85, Sct. Sous-section 6 : Constatation des taxes, Art. L421-86, Art. L421-87, Art. L421-88, Sct. Sous-section 7 : Paiement des taxes sur l'immatriculation des véhicules, Art. L421-89, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux, Art. L421-90, Art. L421-91, Sct. Sous-section 9 : Affectation, Art. L421-92, Sct. Section 3 : Taxes sur l'affectation des véhicules à des fins économiques, Sct. Sous-section 1 : Eléments taxables et territoires, Art. L421-93, Art. L421-94, Sct. Paragraphe 1 : Affectation des véhicules à des fins économiques sur le territoire de taxation, Art. L421-95, Art. L421-96, Art. L421-97, Sct. Paragraphe 2 : Entreprises affectataires des véhicules, Art. L421-98, Sct. Paragraphe 3 : Dispositions propres aux véhicules de tourisme, Art. L421-99, Sct. Paragraphe 4 : Dispositions propres aux véhicules lourds de transport de marchandises, Art. L421-100, Art. L421-101, Art. L421-102, Art. L421-103, Sct. Sous-section 2 : Fait générateur, Art. L421-104, Art. L421-105, Sct. Sous-section 3 : Montant des taxes, Art. L421-106, Sct. Paragraphe 1 : Règle générale de calcul, Art. L421-107, Art. L421-108, Sct. Paragraphe 2 : Règles particulières de calcul, Sct. Sous-Paragraphe 1 : Véhicules dont les frais sont pris en charge par des entreprises, Art. L421-109, Art. L421-110, Art. L421-111, Sct. Sous-Paragraphe 2 : Option forfaitaire trimestrielle pour les véhicules de tourisme, Art. L421-112, Art. L421-113, Art. L421-114, Art. L421-115, Art. L421-116, Art. L421-117, Art. L421-118, Sct. Paragraphe 3 : Tarifs de la taxe annuelle sur les émissions de dioxyde de carbone des véhicules de tourisme, Art. L421-119, Sct. Sous-Paragraphe 1 : Barèmes, Art. L421-120, Art. L421-121, Art. L421-122, Sct. Sous-Paragraphe 2 : Exonérations pour certains véhicules, Art. L421-123, Sct. Sous-Paragraphe 3 : Exonérations pour certaines sources d'énergie, Art. L421-124, Art. L421-125, Sct. Sous-Paragraphe 4 : Exonération pour certaines formes d'exploitation, Art. L421-126, Art. L421-127, Sct. Sous-Paragraphe 5 : Exonérations pour la location, Art. L421-128, Art. L421-129, Sct. Sous-Paragraphe 6 : Exonérations pour certaines activités économiques, Art. L421-130, Art. L421-131, Art. L421-132, Sct. Paragraphe 4 : Tarifs de la taxe annuelle sur l'ancienneté des véhicules de tourisme, Art. L421-133, Sct. Sous-Paragraphe 1 : Barèmes, Art. L421-134, Art. L421-135, Sct. Sous-Paragraphe 2 : Exonérations pour certains véhicules, Art. L421-136, Sct. Sous-Paragraphe 3 : Exonérations pour certaines sources d'énergie, Art. L421-137, Sct. Sous-Paragraphe 4 : Exonérations pour certaines formes d'exploitation, Art. L421-138, Art. L421-139, Sct. Sous-Paragraphe 5 : Exonérations pour la location, Art. L421-140, Art. L421-141, Sct. Sous-Paragraphe 6 : Exonérations pour certaines activités économiques, Art. L421-142, Art. L421-143, Art. L421-144, Sct. Paragraphe 5 : Tarifs de la taxe annuelle sur les véhicules lourds de transport de marchandises, Art. L421-145, Sct. Sous-Paragraphe 1 : Barèmes, Art. L421-146, Sct. Sous-Paragraphe 2 : Exonérations pour certains véhicules, Art. L421-147, Art. L421-148, Sct. Sous-Paragraphe 3 : Exonération pour certains services publics, Art. L421-149, Art. L421-150, Sct. Sous-Paragraphe 4 : Exonération pour certaines activités économiques, Art. L421-151, Art. L421-152, Art. L421-153, Art. L421-154, Art. L421-155, Sct. Sous-Paragraphe 5 : Tarif particulier pour le transport combiné, Art. L421-156, Sct. Sous-section 4 : Exigibilité, Art. L421-157, Sct. Sous-section 5 : Personnes soumises aux obligations fiscales, Art. L421-158, Art. L421-159, Art. L421-160, Art. L421-161, Sct. Sous-section 6 : Constatation des taxes, Art. L421-162, Art. L421-163, Art. L421-164, Sct. Sous-section 7 : Paiement des taxes, Art. L421-165, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux, Art. L421-166, Sct. Sous-section 9 : Affectation, Art. L421-167, Sct. Section 4 : Taxe sur le renouvellement du permis de conduire, Art. L421-168, Art. L421-169, Art. L421-170, Art. L421-171, Art. L421-172, Art. L421-173, Art. L421-174, Sct. Section 5 : Taxes sur les autoroutes concédées, Sct. Sous-section 1 : Taxe sur la distance parcourue sur le réseau autoroutier concédé, Art. L421-175, Art. L421-176, Art. L421-177, Art. L421-178, Art. L421-179, Art. L421-180, Sct. Sous-section 2 : Taxe sur les recettes de l'exploitation du réseau autoroutier concédé, Art. L421-181, Art. L421-182, Art. L421-183, Art. L421-184, Art. L421-185, Sct. Chapitre II : TRANSPORT AÉRIEN, Sct. Section 1 : Dispositions générales, Sct. Sous-section 1 : Eléments taxables et territoires, Sct. Paragraphe 1 : Aéronefs et aérodromes, Art. L422-1, Art. L422-2, Sct. Paragraphe 2 : Personnes et marchandises à bord des aéronefs, Art. L422-3, Art. L422-4, Sct. Paragraphe 3 : Mouvements des aéronefs, Art. L422-5, Art. L422-6, Art. L422-7, Art. L422-8, Sct. Sous-section 2 : Montant des taxes, Art. L422-9, Art. L422-10, Sct. Sous-section 3 : Personnes soumises aux obligations fiscales, Art. L422-11, Sct. Sous-section 4 : Contrôle, recouvrement et contentieux, Art. L422-12, Sct. Section 2 : Taxe sur le transport aérien de passagers, Sct. Sous-section 1 : Eléments taxables et territoires, Art. L422-13, Art. L422-14, Art. L422-15, Art. L422-16, Sct. Sous-section 2 : Fait générateur, Art. L422-17, Art. L422-18, Sct. Sous-section 3 : Montant de la taxe, Art. L422-19, Sct. Paragraphe 1 : Règles générales, Art. L422-20, Art. L422-21, Art. L422-22, Art. L422-23, Art. L422-24, Sct. Paragraphe 2 : Règles propres à certains mouvements aériens, Art. L422-25, Sct. Paragraphe 3 : Règles propres à certains aérodromes et certaines parties du territoire, Art. L422-26, Sct. Paragraphe 4 : Règles propres à certaines collectivités, Art. L422-27, Art. L422-28, Art. L422-29, Art. L422-30, Sct. Sous-section 4 : Exigibilité, Art. L422-31, Sct. Sous-section 5 : Personnes soumises aux obligations fiscales, Art. L422-32, Art. L422-33, Art. L422-34, Sct. Sous-section 6 : Constatation de la taxe, Art. L422-35, Sct. Sous-section 7 : Paiement de la taxe, Art. L422-36, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux, Art. L422-37, Art. L422-38, Art. L422-39, Sct. Sous-section 9 : Affectation, Art. L422-40, Sct. Section 3 : Taxe sur le transport aérien de marchandises, Art. L422-41, Art. L422-42, Art. L422-43, Art. L422-44, Art. L422-45, Art. L422-46, Art. L422-47, Art. L422-48, Sct. Section 4 : Taxe sur les nuisances sonores aériennes, Art. L422-49, Art. L422-50, Art. L422-51, Art. L422-52, Art. L422-53, Art. L422-54, Art. L422-55, Art. L422-56, Art. L422-57, Sct. Chapitre III : NAVIGATIONS, Sct. Section 1 : Dispositions générales, Sct. Sous-section unique : Eléments taxables et territoires, Art. L423-1, Art. L423-2, Art. L423-3, Sct. Section 2 : Taxe annuelle sur les engins maritimes à usage personnel, Sct. Sous-section 1 : Eléments taxables et territoires, Art. L423-4, Art. L423-5, Art. L423-6, Art. L423-7, Art. L423-8, Art. L423-9, Art. L423-10, Art. L423-11, Art. L423-12, Sct. Sous-section 2 : Fait générateur, Art. L423-13, Art. L423-14, Sct. Sous-section 3 : Montant, Art. L423-15, Sct. Paragraphe 1 : Règles de calcul, Art. L423-16, Art. L423-17, Art. L423-18, Art. L423-19, Art. L423-20, Art. L423-21, Sct. Paragraphe 2 : Navires taxables, Art. L423-22, Art. L423-23, Art. L423-24, Art. L423-25, Sct. Paragraphe 3 : Véhicules nautiques à moteur taxables, Art. L423-26, Sct. Sous-section 4 : Exigibilité, Art. L423-27, Sct. Sous-section 5 : Personnes soumises aux obligations fiscales, Art. L423-28, Art. L423-29, Art. L423-30, Sct. Sous-section 6 : Constatation de la taxe, Art. L423-31, Art. L423-32, Sct. Sous-section 7 : Paiement de la taxe, Art. L423-33, Art. L423-34, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux de la contribution, Art. L423-35, Art. L423-36, Sct. Sous-section 9 : Affectation, Art. L423-37, Sct. Section 3 : Taxe sur le permis de conduire des bateaux de plaisance à moteur, Art. L423-38, Art. L423-39, Art. L423-40, Art. L423-41, Art. L423-42, Art. L423-43, Art. L423-44, Art. L423-45, Art. L423-46, Sct. Section 4 : Taxe sur le transport maritime de passagers à destination d'espaces naturels protégés, Art. L423-47, Art. L423-48, Art. L423-49, Art. L423-50, Art. L423-51, Art. L423-52, Art. L423-53, Art. L423-54, Art. L423-55, Art. L423-56, Sct. Section 5 : Taxe sur le transport maritime de passagers dans certains territoires côtiers, Art. L423-57, Art. L423-58, Art. L423-59, Art. L423-60, Art. L423-61, Art. L423-62, Art. L423-63, Sct. Titre VII : ACTIVITÉS INDUSTRIELLES ET ARTISANALES, Sct. Chapitre Ier : TAXES SUR LES PRODUITS DE L'INDUSTRIE ET DE L'ARTISANAT, Sct. Section 1 : Eléments taxables et territoires, Art. L471-1, Sct. Sous-section 1 : Biens taxables, Art. L471-2, Art. L471-3, Art. L471-4, Art. L471-5, Art. L471-6, Art. L471-7, Art. L471-8, Art. L471-9, Art. L471-10, Art. L471-11, Art. L471-12, Art. L471-13, Art. L471-14, Art. L471-15, Art. L471-16, Art. L471-17, Art. L471-18, Art. L471-19, Sct. Sous-section 2 : Territoire de taxation et territoires tiers, Art. L471-20, Sct. Section 2 : Fait générateur, Art. L471-21, Sct. Sous-section 1 : Dispositions générales, Art. L471-22, Art. L471-23, Art. L471-24, Sct. Sous-section 2 : Dispositions particulières, Sct. Paragraphe 1 : Reports de fait générateur, Art. L471-25, Art. L471-26, Sct. Paragraphe 2 : Autres opérations taxables, Art. L471-27, Art. L471-28, Art. L471-29, Sct. Paragraphe 3 : Exemptions, Art. L471-30, Art. L471-31, Art. L471-32, Art. L471-33, Art. L471-34, Art. L471-35, Sct. Section 3 : Montant, Art. L471-36, Sct. Sous-section 1 : Dispositions générales, Art. L471-37, Art. L471-38, Art. L471-39, Sct. Sous-section 2 : Dispositions particulières, Art. L471-40, Art. L471-41, Art. L471-42, Art. L471-43, Art. L471-44, Art. L471-45, Sct. Section 4 : Exigibilité, Art. L471-46, Art. L471-47, Art. L471-48, Sct. Section 5 : Personnes soumises à obligations fiscales, Art. L471-49, Art. L471-50, Sct. Section 6 : Constatation des taxes, Art. L471-51, Sct. Section 7 : Paiement des taxes, Art. L471-52, Art. L471-53, Art. L471-54, Sct. Section 8 : Contrôle, recouvrement et contentieux, Art. L471-55, Art. L471-56, Art. L471-57, Sct. Section 9 : Affectation, Art. L471-58\n
\n

" } } }, "article_lien": [ { "article_id": "LEGIARTI000036365411", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000044603945", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000044595168", "cible": false, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000044603945", "typelien": "CREE" }, { "article_id": "LEGIARTI000036365567", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000044603945", "typelien": "CONCORDANCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000044603945", "liens_entrants": true }

Article L311-28 AUTONOME MODIFIE, en vigueur du 01/01/2022 au 13/02/2023 (Code des impositions sur les biens et services)