{ "article": { "LEGIARTI000044794482": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "33", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044794482", "URL": "article/LEGI/ARTI/00/00/44/79/44/LEGIARTI000044794482.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045035275", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983927", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046168308", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046168291", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044794398", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044794404", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2022-01-01" } ] }, "@cid": "JORFTEXT000044637640", "@nor": "ECOX2126830L", "@num": "2021-1900", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2021-1900 du 30 décembre 2021 de finances pour 2022 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000044637640", "@c_titre_court": "LOI n°2021-1900 du 30 décembre 2021" }, { "@fin": "2999-01-01", "#text": "LOI n° 2021-1900 du 30 décembre 2021 de finances pour 2022 (1)", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044794397", "@c_titre_court": "LOI n°2021-1900 du 30 décembre 2021" } ], "@date_publi": "2021-12-31", "@date_signature": "2021-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044794482", "@fin": "2999-01-01", "@num": "33", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044637684", "@fin": "2999-01-01", "@num": "33", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I à II.-A modifié les dispositions suivantes :

- Code général des impôts, CGI.\n
\n Art. 293 B\n
\n

\n
\nIII.-Le II entre en vigueur le 1er janvier 2023 et s'applique aux opérations pour lesquelles le fait générateur de la taxe sur la valeur ajoutée intervient à compter de cette date.

\n
" } }, "LEGIARTI000044983927": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "293 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044983927", "URL": "article/LEGI/ARTI/00/00/44/98/39/LEGIARTI000044983927.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022676639", "@num": "1", "#text": "Arrêté du 23 juillet 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022673720", "@nortexte": "BCRD1020311A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-23" }, { "@id": "LEGIARTI000028428499", "@num": "20", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031673709", "@num": "2", "#text": "Décret n°2015-1710 du 21 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031665094", "@nortexte": "AFSA1521306D", "@numtexte": "2015-1710", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032115844", "@num": "3", "#text": "Décret n°2016-193 du 25 février 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033562045", "@num": "124", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 124 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000036621089", "@num": "Annexe A", "#text": "Arrêté du 31 janvier 2018 - art. Annexe A (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000036619470", "@nortexte": "CPAE1802846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-31" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000047941076", "@num": "Annexe", "#text": "Arrêté du 5 mai 2021 - art. (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000043502610", "@nortexte": "CCPE2114262A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. 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art. 286 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014071", "@num": "293 BA", "#text": "Code général des impôts, CGI. - art. 293 BA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826686", "@num": "293 C", "#text": "Code général des impôts, CGI. - art. 293 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826679", "@num": "293 D", "#text": "Code général des impôts, CGI. - art. 293 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826675", "@num": "293 E", "#text": "Code général des impôts, CGI. - art. 293 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304492", "@num": "293 F", "#text": "Code général des impôts, CGI. - 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"@num": "293 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201472", "@fin": "2011-06-12", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189122", "@fin": "2012-01-01", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023480428", "@fin": "2014-05-30", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042604", "@fin": "2015-01-01", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447688", "@fin": "2015-01-01", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023960", "@fin": "2016-12-11", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613396", "@fin": "2017-03-02", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034111370", "@fin": "2017-05-05", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2017-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596900", "@fin": "2020-07-25", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159618", "@fin": "2022-01-01", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983927", "@fin": "2023-01-01", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045035275", "@fin": "2023-06-03", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047622718", "@fin": "2025-01-01", "@num": "293 B", "@etat": "ABROGE_DIFF", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048826700", "@fin": "2999-01-01", "@num": "293 B", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour leurs livraisons de biens et leurs prestations de services, les assujettis établis en France, à l'exclusion des redevables qui exercent une activité occulte au sens du deuxième alinéa de l'article L. 169 du livre des procédures fiscales, bénéficient d'une franchise qui les dispense du paiement de la taxe sur la valeur ajoutée, lorsqu'ils n'ont pas réalisé :

1° Un chiffre d'affaires supérieur à :

a) 85 800 € l'année civile précédente ;

b) Ou 94 300 € l'année civile précédente, lorsque le chiffre d'affaires de la pénultième année n'a pas excédé le montant mentionné au a ;

2° Et un chiffre d'affaires afférent à des prestations de services, hors ventes à consommer sur place et prestations d'hébergement, supérieur à :

a) 34 400 € l'année civile précédente ;

b) Ou 36 500 € l'année civile précédente, lorsque la pénultième année il n'a pas excédé le montant mentionné au a.

Pour les assujettis établis en Guadeloupe, en Martinique et à La Réunion, les seuils mentionnés aux a et b du 1° du présent I sont portés respectivement à 100 000 € et à 110 000 €. Pour ces mêmes assujettis, les seuils mentionnés aux a et b du 2° sont portés respectivement à 50 000 € et à 60 000 €.

II. – 1. Le I cesse de s'appliquer :

a) Aux assujettis dont le chiffre d'affaires de l'année en cours dépasse le montant mentionné au b du 1° du I ;

b) Ou à ceux dont le chiffre d'affaires de l'année en cours afférent à des prestations de services, hors ventes à consommer sur place et prestations d'hébergement, dépasse le montant mentionné au b du 2° du I.

2. Les assujettis visés au 1 deviennent redevables de la taxe sur la valeur ajoutée pour les prestations de services et les livraisons de biens effectuées à compter du premier jour du mois au cours duquel ces chiffres d'affaires sont dépassés.

III. – Le chiffre d'affaires limite de la franchise prévue au I est fixé à 44 500 € :

1. Pour les opérations réalisées par les avocats et les avocats au Conseil d'Etat et à la Cour de cassation, dans le cadre de l'activité définie par la réglementation applicable à leur profession ;

2. Pour la livraison de leurs oeuvres désignées aux 1° à 12° de l'article L. 112-2 du code de la propriété intellectuelle et la cession des droits patrimoniaux qui leur sont reconnus par la loi par les auteurs d'oeuvres de l'esprit, à l'exception des architectes ;

3. Pour l'exploitation des droits patrimoniaux qui sont reconnus par la loi aux artistes-interprètes visés à l'article L. 212-1 du code de la propriété intellectuelle.

IV. – Pour leurs livraisons de biens et leurs prestations de services qui n'ont pas bénéficié de l'application de la franchise prévue au III, ces assujettis bénéficient également d'une franchise lorsque le chiffre d'affaires correspondant réalisé au cours de l'année civile précédente n'excède pas 18 300 €.

Cette disposition ne peut pas avoir pour effet d'augmenter le chiffre d'affaires limite de la franchise afférente aux opérations mentionnées au 1, au 2 ou au 3 du III.

V. – Les dispositions du III et du IV cessent de s'appliquer aux assujettis dont le chiffre d'affaires de l'année en cours dépasse respectivement 54 700 € et 22 100 €. Ils deviennent redevables de la taxe sur la valeur ajoutée pour les prestations de services et pour les livraisons de biens effectuées à compter du premier jour du mois au cours duquel ces chiffres d'affaires sont dépassés.

VI. – Les seuils mentionnés aux I à V sont actualisés tous les trois ans dans la même proportion que l'évolution triennale de la limite supérieure de la première tranche du barème de l'impôt sur le revenu et arrondis à la centaine d'euros la plus proche.

Le premier alinéa du présent VI n'est pas applicable aux seuils mentionnés au dernier alinéa du I.

VII – (Abrogé).

" } }, "LEGIARTI000045035275": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "293 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-06-03", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045035275", "URL": "article/LEGI/ARTI/00/00/45/03/52/LEGIARTI000045035275.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l'article 33 de la loi n° 2021-1900 du 30 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2023 et s'appliquent aux opérations pour lesquelles le fait générateur de la taxe sur la valeur ajoutée intervient à compter de cette date.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022676639", "@num": "1", "#text": "Arrêté du 23 juillet 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022673720", "@nortexte": "BCRD1020311A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-23" }, { "@id": "LEGIARTI000028428499", "@num": "20", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031673709", "@num": "2", "#text": "Décret n°2015-1710 du 21 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031665094", "@nortexte": "AFSA1521306D", "@numtexte": "2015-1710", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032115844", "@num": "3", "#text": "Décret n°2016-193 du 25 février 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033562045", "@num": "124", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 124 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000036621089", "@num": "Annexe A", "#text": "Arrêté du 31 janvier 2018 - art. Annexe A (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000036619470", "@nortexte": "CPAE1802846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-31" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000047941076", "@num": "Annexe", "#text": "Arrêté du 5 mai 2021 - art. (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000043502610", "@nortexte": "CCPE2114262A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000049803762", "@num": "D162-9", "#text": "Code des impositions sur les biens et services - art. D162-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803826", "@num": "D173-7", "#text": "Code des impositions sur les biens et services - art. D173-7", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044794482", "@num": "33", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000006278874", "@num": "L112-2", "#text": "Code de la propriété intellectuelle - art. L112-2", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006279034", "@num": "L212-1", "#text": "Code de la propriété intellectuelle - art. L212-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037125002", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. D133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031673928", "@num": "D845-2", "#text": "Code de la sécurité sociale. - art. D845-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019953338", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036703788", "@num": "R133-30-2-2", "#text": "Code de la sécurité sociale. - art. R133-30-2-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786719", "@num": "R613-10", "#text": "Code de la sécurité sociale. - art. R613-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468394", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844081", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983728", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "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": "LEGIARTI000049641628", "@num": "231", "#text": "Code général des impôts, CGI. - art. 231 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826994", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826990", "@num": "285 bis", "#text": "Code général des impôts, CGI. - art. 285 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826983", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014071", "@num": "293 BA", "#text": "Code général des impôts, CGI. - art. 293 BA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826686", "@num": "293 C", "#text": "Code général des impôts, CGI. - art. 293 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826679", "@num": "293 D", "#text": "Code général des impôts, CGI. - art. 293 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826675", "@num": "293 E", "#text": "Code général des impôts, CGI. - art. 293 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304492", "@num": "293 F", "#text": "Code général des impôts, CGI. - art. 293 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549062", "@num": "293 G", "#text": "Code général des impôts, CGI. - art. 293 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844097", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022497167", "@num": "96 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046386263", "@num": "41 septies M", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046386269", "@num": "41 septies P", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 septies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826447", "@num": "242 septies F", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242 septies F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162567", "@fin": "2999-01-01", "#text": "Section VIII bis : Franchise en base", "@debut": "1991-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304473", "@fin": "1992-07-04", "@num": "293 B", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304474", "@fin": "1994-09-02", "@num": "293 B", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304475", "@fin": "1997-04-11", "@num": "293 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304476", "@fin": "1999-03-31", "@num": "293 B", "@etat": "MODIFIE", "@debut": 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{ "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045035275", "@fin": "2023-06-03", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047622718", "@fin": "2025-01-01", "@num": "293 B", "@etat": "ABROGE_DIFF", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048826700", "@fin": "2999-01-01", "@num": "293 B", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Article 33 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 01/01/2022 (LOI n° 2021-1900 du 30 décembre 2021 de finances pour 2022 (1))