{ "article": { "LEGIARTI000044873380": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 septies A", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2027-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044873380", "URL": "article/LEGI/ARTI/00/00/44/87/33/LEGIARTI000044873380.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000036255321", "@num": "5", "#text": "Décret n°2017-1749 du 22 décembre 2017 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000036252190", "@nortexte": "CPAB1722542D", "@numtexte": "2017-1749", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000051200738", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044604097", "@num": "L162-1", "#text": "Code des impositions sur les biens et services - art. L162-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604091", "@num": "L162-3", "#text": "Code des impositions sur les biens et services - art. L162-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@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": "CONCORDANCE", "@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": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604085", "@num": "L162-6", "#text": "Code des impositions sur les biens et services - art. L162-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047981773", "@num": "32-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 32-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046385047", "@num": "1", "#text": "Décret n°2022-1299 du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383394", "@nortexte": "ECOE2218933D", "@numtexte": "2022-1299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047213632", "@nortexte": "ECOE2237317D", "@numtexte": "2023-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-21" }, { "@id": "LEGIARTI000047981297", "@num": "1", "#text": "Décret n°2023-786 du 17 août 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000051173121", "@num": "38", "#text": "LOI n°2025-127 du 14 février 2025 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686019", "@num": "L137-28", "#text": "Code de la sécurité sociale. - art. L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191235", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. D2333-82-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752146", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191107", "@num": "1590", "#text": "Code général des impôts, CGI. - art. 1590 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517151", "@num": "1609 untricies", "#text": "Code général des impôts, CGI. - art. 1609 untricies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641234", "@num": "1613 quater", "#text": "Code général des impôts, CGI. - art. 1613 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641245", "@num": "1613 ter", "#text": "Code général des impôts, CGI. - art. 1613 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020038370", "@num": "1649 quater D", "#text": "Code général des impôts, CGI. - art. 1649 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822941", "@num": "1693 quater", "#text": "Code général des impôts, CGI. - art. 1693 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038817737", "@num": "1693 quater B", "#text": "Code général des impôts, CGI. - art. 1693 quater B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191113", "@num": "235 ter X", "#text": "Code général des impôts, CGI. - art. 235 ter X (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447781", "@num": "235 ter ZD bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZD bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826856", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873402", "@num": "298 bis", "#text": "Code général des impôts, CGI. - art. 298 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084454", "@num": "300", "#text": "Code général des impôts, CGI. - art. 300 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993486", "@num": "302 bis F", "#text": "Code général des impôts, CGI. - art. 302 bis F (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752131", "@num": "302 bis KD", "#text": "Code général des impôts, CGI. - art. 302 bis KD (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374078", "@num": "302 bis KF", "#text": "Code général des impôts, CGI. - art. 302 bis KF (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447771", "@num": "302 bis WD", "#text": "Code général des impôts, CGI. - art. 302 bis WD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043036702", "@num": "302 bis Z", "#text": "Code général des impôts, CGI. - art. 302 bis Z (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051221167", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873325", "@num": "302 septies A ter B", "#text": "Code général des impôts, CGI. - art. 302 septies A ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873371", "@num": "302 septies AA", "#text": "Code général des impôts, CGI. - art. 302 septies AA (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873011", "@num": "302 septies-0 AA", "#text": "Code général des impôts, CGI. - art. 302 septies-0 AA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385799", "@num": "242 nonies P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066011", "@num": "267 quater F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 267 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066006", "@num": "267 quater H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 267 quater H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295611", "@num": "267 quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 267 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030067048", "@num": "111 quater G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030067035", "@num": "111 quater U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 quater U (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": "LEGIARTI000006314960", "@num": "L16 D", "#text": "Livre des procédures fiscales - art. 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Le régime simplifié de déclaration des taxes sur le chiffre d'affaires est le régime simplifié de déclaration prévu à l'article L. 162-1 du code des impositions sur les biens et services.

\n
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art. 1012 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041425438", "@num": "1012 bis", "#text": "Code général des impôts, CGI. - art. 1012 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043011059", "@num": "1012 quater", "#text": "Code général des impôts, CGI. - art. 1012 quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043012300", "@num": "1012 ter", "#text": "Code général des impôts, CGI. - art. 1012 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042847075", "@num": "1012 ter A", "#text": "Code général des impôts, CGI. - art. 1012 ter A (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873045", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469278", "@num": "1599 quindecies", "#text": "Code général des impôts, CGI. - art. 1599 quindecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084263", "@num": "1599 vicies", "#text": "Code général des impôts, CGI. - art. 1599 vicies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125468", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041528930", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041473240", "@num": "1609 tervicies", "#text": "Code général des impôts, CGI. - art. 1609 tervicies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044877122", "@num": "1613 bis", "#text": "Code général des impôts, CGI. - art. 1613 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873236", "@num": "1613 bis", "#text": "Code général des impôts, CGI. - art. 1613 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873210", "@num": "1613 quater", "#text": "Code général des impôts, CGI. - art. 1613 quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873223", "@num": "1613 ter", "#text": "Code général des impôts, CGI. - art. 1613 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817816", "@num": "1628 ter", "#text": "Code général des impôts, CGI. - art. 1628 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469267", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041525566", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701965", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041524066", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044877236", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911177", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873162", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044818672", "@num": "1651 L bis", "#text": "Code général des impôts, CGI. - art. 1651 L bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873157", "@num": "1651 M", "#text": "Code général des impôts, CGI. - art. 1651 M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873140", "@num": "1694 bis", "#text": "Code général des impôts, CGI. - art. 1694 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993560", "@num": "1698 A", "#text": "Code général des impôts, CGI. - art. 1698 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948748", "@num": "1698 C", "#text": "Code général des impôts, CGI. - art. 1698 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873098", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535305", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873756", "@num": "170 bis", "#text": "Code général des impôts, CGI. - art. 170 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469254", "@num": "1723 ter-0 B", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873082", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472176", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872971", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873076", "@num": "1808", "#text": "Code général des impôts, CGI. - art. 1808 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873062", "@num": "1810", "#text": "Code général des impôts, CGI. - art. 1810 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873053", "@num": "1825 C", "#text": "Code général des impôts, CGI. - art. 1825 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044818660", "@num": "1825 G", "#text": "Code général des impôts, CGI. - art. 1825 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044818664", "@num": "1825 H", "#text": "Code général des impôts, CGI. - art. 1825 H (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044818607", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303272", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873710", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873645", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303516", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873604", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404311", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873531", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044876546", "@num": "244 quater Y", "#text": "Code général des impôts, CGI. - art. 244 quater Y (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 244 quater Y (VD)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000044873518", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873509", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873485", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873474", "@num": "295", "#text": "Code général des impôts, CGI. - art. 295 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873462", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309589", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873424", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873402", "@num": "298 bis", "#text": "Code général des impôts, CGI. - art. 298 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873385", "@num": "298 octodecies", "#text": "Code général des impôts, CGI. - art. 298 octodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873394", "@num": "298 quaterdecies", "#text": "Code général des impôts, CGI. - art. 298 quaterdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472789", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469031", "@num": "302 C", "#text": "Code général des impôts, CGI. - art. 302 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084987", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084987", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043140563", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365562", "@num": "302 E", "#text": "Code général des impôts, CGI. - art. 302 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829240", "@num": "302 F bis", "#text": "Code général des impôts, CGI. - art. 302 F bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829226", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664269", "@num": "302 H quater", "#text": "Code général des impôts, CGI. - art. 302 H quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365528", "@num": "302 H ter", "#text": "Code général des impôts, CGI. - art. 302 H ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664265", "@num": "302 J", "#text": "Code général des impôts, CGI. - art. 302 J (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472220", "@num": "302 K", "#text": "Code général des impôts, CGI. - art. 302 K (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623641", "@num": "302 L", "#text": "Code général des impôts, CGI. - art. 302 L (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623631", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365498", "@num": "302 M bis", "#text": "Code général des impôts, CGI. - art. 302 M bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041412921", "@num": "302 M quater", "#text": "Code général des impôts, CGI. - art. 302 M quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472213", "@num": "302 M ter", "#text": "Code général des impôts, CGI. - art. 302 M ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365489", "@num": "302 P", "#text": "Code général des impôts, CGI. - art. 302 P (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472210", "@num": "302 Q", "#text": "Code général des impôts, CGI. - art. 302 Q (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365484", "@num": "302 R", "#text": "Code général des impôts, CGI. - art. 302 R (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472195", "@num": "302 V bis", "#text": "Code général des impôts, CGI. - art. 302 V bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084638", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084638", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041409764", "@num": "302 bis K bis", "#text": "Code général des impôts, CGI. - art. 302 bis K bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912150", "@num": "302 bis ZB", "#text": "Code général des impôts, CGI. - art. 302 bis ZB (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039805196", "@num": "302 bis ZB bis", "#text": "Code général des impôts, CGI. - art. 302 bis ZB bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873439", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873380", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873358", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873325", "@num": "302 septies A ter B", "#text": "Code général des impôts, CGI. - art. 302 septies A ter B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873371", "@num": "302 septies AA", "#text": "Code général des impôts, CGI. - art. 302 septies AA (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873011", "@num": "302 septies-0 AA", "#text": "Code général des impôts, CGI. - art. 302 septies-0 AA (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873318", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873306", "@num": "311 bis", "#text": "Code général des impôts, CGI. - art. 311 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309757", "@num": "312", "#text": "Code général des impôts, CGI. - art. 312 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309765", "@num": "315", "#text": "Code général des impôts, CGI. - art. 315 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305003", "@num": "316", "#text": "Code général des impôts, CGI. - art. 316 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025075724", "@num": "317", "#text": "Code général des impôts, CGI. - art. 317 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305007", "@num": "318", "#text": "Code général des impôts, CGI. - art. 318 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781366", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305009", "@num": "322", "#text": "Code général des impôts, CGI. - art. 322 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283703", "@num": "324", "#text": "Code général des impôts, CGI. - art. 324 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304736", "@num": "329", "#text": "Code général des impôts, CGI. - art. 329 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309777", "@num": "330", "#text": "Code général des impôts, CGI. - art. 330 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305010", "@num": "331", "#text": "Code général des impôts, CGI. - art. 331 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305011", "@num": "332", "#text": "Code général des impôts, CGI. - art. 332 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305012", "@num": "335", "#text": "Code général des impôts, CGI. - art. 335 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305015", "@num": "338", "#text": "Code général des impôts, CGI. - art. 338 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305016", "@num": "339", "#text": "Code général des impôts, CGI. - art. 339 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817076", "@num": "343", "#text": "Code général des impôts, CGI. - art. 343 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873837", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873826", "@num": "39 AC", "#text": "Code général des impôts, CGI. - art. 39 AC (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873817", "@num": "39 AE", "#text": "Code général des impôts, CGI. - art. 39 AE (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873806", "@num": "39 decies G", "#text": "Code général des impôts, CGI. - art. 39 decies G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304747", "@num": "401", "#text": "Code général des impôts, CGI. - art. 401 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662359", "@num": "402 bis", "#text": "Code général des impôts, CGI. - art. 402 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662364", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304757", "@num": "406", "#text": "Code général des impôts, CGI. - art. 406 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304764", "@num": "406 quinquies", "#text": "Code général des impôts, CGI. - art. 406 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304768", "@num": "412", "#text": "Code général des impôts, CGI. - art. 412 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309896", "@num": "435", "#text": "Code général des impôts, CGI. - art. 435 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662369", "@num": "438", "#text": "Code général des impôts, CGI. - art. 438 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305055", "@num": "440 bis", "#text": "Code général des impôts, CGI. - art. 440 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781361", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304799", "@num": "442", "#text": "Code général des impôts, CGI. - art. 442 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283789", "@num": "442 septies", "#text": "Code général des impôts, CGI. - art. 442 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309910", "@num": "444", "#text": "Code général des impôts, CGI. - art. 444 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305058", "@num": "448", "#text": "Code général des impôts, CGI. - art. 448 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872978", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781342", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305060", "@num": "456", "#text": "Code général des impôts, CGI. - art. 456 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873299", "@num": "458", "#text": "Code général des impôts, CGI. - art. 458 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309944", "@num": "494", "#text": "Code général des impôts, CGI. - art. 494 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305089", "@num": "500", "#text": "Code général des impôts, CGI. - art. 500 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873294", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309958", "@num": "508", "#text": "Code général des impôts, CGI. - art. 508 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309966", "@num": "513", "#text": "Code général des impôts, CGI. - art. 513 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662356", "@num": "520 A", "#text": "Code général des impôts, CGI. - art. 520 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043667364", "@num": "520 bis", "#text": "Code général des impôts, CGI. - art. 520 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873799", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310130", "@num": "564 decies", "#text": "Code général des impôts, CGI. - art. 564 decies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664294", "@num": "564 undecies", "#text": "Code général des impôts, CGI. - art. 564 undecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873285", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873274", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873268", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472810", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662353", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050083548", "@num": "575 C", "#text": "Code général des impôts, CGI. - art. 575 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304958", "@num": "575 D", "#text": "Code général des impôts, CGI. - art. 575 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469648", "@num": "575 E", "#text": "Code général des impôts, CGI. - art. 575 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304962", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873026", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915207", "@num": "575 I", "#text": "Code général des impôts, CGI. - art. 575 I (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472799", "@num": "575 M", "#text": "Code général des impôts, CGI. - art. 575 M (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638180", "@num": "575 M", "#text": "Code général des impôts, CGI. - art. 575 M (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310145", "@num": "625", "#text": "Code général des impôts, CGI. - art. 625 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304983", "@num": "627", "#text": "Code général des impôts, CGI. - art. 627 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305159", "@num": "628", "#text": "Code général des impôts, CGI. - art. 628 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873759", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911321", "@num": "963", "#text": "Code général des impôts, CGI. - art. 963 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872987", "@num": "963", "#text": "Code général des impôts, CGI. - art. 963 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044595078", "@fin": "2999-01-01", "#text": "Chapitre II : Modification des autres codes", "@debut": "2021-12-30" } ] }, "@cid": "JORFTEXT000044590225", "@nor": "ECOE2120672R", "@num": "2021-1843", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2021-1843 du 22 décembre 2021 portant partie législative du code des impositions sur les biens et services et transposant diverses normes du droit de l'Union européenne", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000044590225", "@c_titre_court": "Ordonnance n°2021-1843 du 22 décembre 2021" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2021-1843 du 22 décembre 2021 portant partie législative du code des impositions sur les biens et services et transposant diverses normes du droit de l'Union européenne", "@debut": "2021-12-30", "@id_txt": "LEGITEXT000044594784", "@c_titre_court": "Ordonnance n°2021-1843 du 22 décembre 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2021-12-29", "@date_signature": "2021-12-22", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000044595100", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044590240", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

A abrogé les dispositions suivantes :

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

A abrogé les dispositions suivantes :

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

A créé les dispositions suivantes :

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

A abrogé les dispositions suivantes :

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

A créé les dispositions suivantes :

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

A modifié les dispositions suivantes :

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

A créé les dispositions suivantes :

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

\n
" } }, "LEGIARTI000044604085": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L162-6", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2027-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044604085", "URL": "article/LEGI/ARTI/00/00/44/60/40/LEGIARTI000044604085.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@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": "LEGIARTI000051216656", "@num": "L162-4", "#text": "Code des impositions sur les biens et services - art. L162-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216648", "@num": "L162-5", "#text": "Code des impositions sur les biens et services - art. L162-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051173121", "@num": "38", "#text": "LOI n°2025-127 du 14 février 2025 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000044873380", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044604093", "@fin": "2027-01-01", "#text": "Section 2 : Conditions du régime", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604101", "@fin": "2027-01-01", "#text": "Chapitre II : RÉGIME SIMPLIFIÉ DE DÉCLARATION", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604111", "@fin": "2999-01-01", "#text": "Titre VI : CONSTATATION DE L'IMPÔT", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604257", "@fin": "2999-01-01", "#text": "Livre Ier : DISPOSITIONS GÉNÉRALES", "@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": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044604085", "@fin": "2027-01-01", "@num": "L162-6", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les seuils mentionnés aux articles L. 162-4 et L. 162-5 sont appréciés déduction faite des recettes à caractère exceptionnel et du montant des impositions relevant du régime simplifié devenues exigibles au cours de l'année civile.
En cas de création ou de cessation d'activité, les seuils sont corrigés à proportion de la durée d'exploitation, évaluée en jours, au cours de l'année civile. A cette fin, l'arrêt temporaire ou la reprise résultant du caractère saisonnier de l'activité ne constituent pas une création ou une cessation.

" } }, "LEGIARTI000044604087": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L162-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044604087", "URL": "article/LEGI/ARTI/00/00/44/60/40/LEGIARTI000044604087.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 0-3 de l'arrêté du 13 décembre 2022 (NOR : ECOE2233871A), les seuils mentionnés aux 1° et 2° du présent article pour les années 2023, 2024 et 2025 sont respectivement établis à 925 000 € et 287 000 €.

" }, "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": "LEGISCTA000044598039", "#text": "Code des impositions sur les biens et services - Chapitre II : INDEXATIONS (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803752", "@num": "A162-7", "#text": "Code des impositions sur les biens et services - art. A162-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803758", "@num": "D162-8", "#text": "Code des impositions sur les biens et services - art. D162-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046887531", "@num": "0-3", "#text": "Arrêté du 13 décembre 2022 - art. 0-3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGITEXT000046883202", "#text": "Arrêté du 30 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046846536", "@nortexte": "ECOE2237323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000046883209", "@num": "1", "#text": "Arrêté du 30 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046846536", "@nortexte": "ECOE2237323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000044873380", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A (VT), II, al. 2", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044604093", "@fin": "2027-01-01", "#text": "Section 2 : Conditions du régime", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604101", "@fin": "2027-01-01", "#text": "Chapitre II : RÉGIME SIMPLIFIÉ DE DÉCLARATION", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604111", "@fin": "2999-01-01", "#text": "Titre VI : CONSTATATION DE L'IMPÔT", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604257", "@fin": "2999-01-01", "#text": "Livre Ier : DISPOSITIONS GÉNÉRALES", "@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": "LEGIARTI000044604087", "@fin": "2024-01-01", "@num": "L162-5", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637559", "@fin": "2025-03-01", "@num": "L162-5", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051216648", "@fin": "2027-01-01", "@num": "L162-5", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Au cours de l'exercice comptable, le montant des opérations réalisées par le déclarant depuis le début de l'année civile est inférieur ou égal à l'un des seuils suivants, déterminé en fonction de son activité principale :

1° 901 000 € pour les activités de vente de biens corporels, de restauration ou de mise à disposition de logements ;

2° 279 000 € pour les autres activités.

Les valeurs mentionnées au 1° et 2° sont celles de l'année 2021. Elles sont indexées dans les conditions prévues par le chapitre II du titre III, avec une évolution tous les trois ans. Les valeurs révisées sont arrondies au millier d'euros.

Les références aux seuils prévus au présent article s'entendent de références aux seuils mentionnés aux 1° et 2° après application de l'indexation.

" } }, "LEGIARTI000044604089": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L162-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044604089", "URL": "article/LEGI/ARTI/00/00/44/60/40/LEGIARTI000044604089.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 0-2 de l'arrêté du 13 décembre 2022 (NOR : ECOE2233871A), les seuils mentionnés aux 1° et 2° du présent article pour les années 2023, 2024 et 2025 sont respectivement établis à 840 000 € et 254 000 €.

" }, "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": "LEGISCTA000044598039", "#text": "Code des impositions sur les biens et services - Chapitre II : INDEXATIONS (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803752", "@num": "A162-7", "#text": "Code des impositions sur les biens et services - art. A162-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803758", "@num": "D162-8", "#text": "Code des impositions sur les biens et services - art. D162-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000046887529", "@num": "0-2", "#text": "Arrêté du 13 décembre 2022 - art. 0-2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGITEXT000046883202", "#text": "Arrêté du 30 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046846536", "@nortexte": "ECOE2237323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000046883209", "@num": "1", "#text": "Arrêté du 30 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046846536", "@nortexte": "ECOE2237323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000051173121", "@num": "38", "#text": "LOI n°2025-127 du 14 février 2025 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000044873380", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A (VT), II, al. 1", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044604093", "@fin": "2027-01-01", "#text": "Section 2 : Conditions du régime", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604101", "@fin": "2027-01-01", "#text": "Chapitre II : RÉGIME SIMPLIFIÉ DE DÉCLARATION", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604111", "@fin": "2999-01-01", "#text": "Titre VI : CONSTATATION DE L'IMPÔT", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604257", "@fin": "2999-01-01", "#text": "Livre Ier : DISPOSITIONS GÉNÉRALES", "@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": "LEGIARTI000044604089", "@fin": "2024-01-01", "@num": "L162-4", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637562", "@fin": "2025-03-01", "@num": "L162-4", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051216656", "@fin": "2027-01-01", "@num": "L162-4", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Si le déclarant a exercé une activité au cours de l'année civile précédant l'exercice comptable, le montant des opérations qu'il a réalisées au cours de cette année est inférieur ou égal à l'un des seuils suivants, déterminé en fonction de son activité principale :

1° 818 000 € pour les activités de vente de biens corporels, de restauration ou de mise à disposition de logement ;

2° 247 000 € pour les autres activités.

Les références aux seuils prévus au présent article s'entendent de références aux seuils prévus aux 1° et 2° après application de l'indexation prévue au quatrième alinéa.

" } }, "LEGIARTI000044604091": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L162-3", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2027-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044604091", "URL": "article/LEGI/ARTI/00/00/44/60/40/LEGIARTI000044604091.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@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": "LEGIARTI000051173121", "@num": "38", "#text": "LOI n°2025-127 du 14 février 2025 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000006295611", "@num": "267 quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 267 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294600", "@num": "267 sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 267 sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873380", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A (VT), I", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873011", "@num": "302 septies-0 AA", "#text": "Code général des impôts, CGI. - art. 302 septies-0 AA (Ab), al. 6", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044604093", "@fin": "2027-01-01", "#text": "Section 2 : Conditions du régime", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604101", "@fin": "2027-01-01", "#text": "Chapitre II : RÉGIME SIMPLIFIÉ DE DÉCLARATION", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604111", "@fin": "2999-01-01", "#text": "Titre VI : CONSTATATION DE L'IMPÔT", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604257", "@fin": "2999-01-01", "#text": "Livre Ier : DISPOSITIONS GÉNÉRALES", "@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": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044604091", "@fin": "2027-01-01", "@num": "L162-3", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le régime simplifié de déclaration s'applique lorsque les conditions prévues par la présente section sont remplies.
Un décret détermine les modalités selon lesquelles le régime cesse de produire ses effets lorsque ces conditions ne sont plus remplies.

" } }, "LEGIARTI000044604097": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L162-1", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2027-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044604097", "URL": "article/LEGI/ARTI/00/00/44/60/40/LEGIARTI000044604097.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Sauf en ce qui concerne les seuils, le régime simplifié de déclaration reste régi, pour les taxes dont le fait générateur intervient du 1er janvier 2022 au 31 décembre 2024, par les dispositions du chapitre I bis du titre II bis de la première partie du livre premier du code général des imôts, dans sa rédaction en vigueur le 31 décembre 2021.

" }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@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": "LEGISCTA000044598127", "#text": "Code des impositions sur les biens et services", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803736", "@num": "D162-1", "#text": "Code des impositions sur les biens et services - art. D162-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604095", "@num": "L162-2", "#text": "Code des impositions sur les biens et services - art. L162-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598181", "@num": "L180-1", "#text": "Code des impositions sur les biens et services - art. L180-1", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047982523", "@num": "37", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047766284", "@num": "2", "#text": "Décret n°2023-522 du 28 juin 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047752602", "@nortexte": "ECOE2313304D", "@numtexte": "2023-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-28" }, { "@id": "LEGIARTI000047766267", "@num": "8", "#text": "Décret n°2023-522 du 28 juin 2023 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047752602", "@nortexte": "ECOE2313304D", "@numtexte": "2023-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-28" }, { "@id": "LEGIARTI000047981297", "@num": "1", "#text": "Décret n°2023-786 du 17 août 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000044873380", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A (VT), I", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873011", "@num": "302 septies-0 AA", "#text": "Code général des impôts, CGI. - art. 302 septies-0 AA (Ab), al. 1 à 5", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044604099", "@fin": "2027-01-01", "#text": "Section 1 : Effets du régime", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604101", "@fin": "2027-01-01", "#text": "Chapitre II : RÉGIME SIMPLIFIÉ DE DÉCLARATION", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604111", "@fin": "2999-01-01", "#text": "Titre VI : CONSTATATION DE L'IMPÔT", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604257", "@fin": "2999-01-01", "#text": "Livre Ier : DISPOSITIONS GÉNÉRALES", "@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": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044604097", "@fin": "2027-01-01", "@num": "L162-1", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051193293", "@fin": "2999-01-01", "@num": "L162-1", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le régime simplifié de déclaration permet de déclarer à une date commune, dans des conditions déterminées par décret, l'ensemble des impositions déclarées auprès de l'administration fiscale qui deviennent exigibles au cours d'un exercice comptable et auxquelles s'appliquent les dispositions mentionnées à l'article L. 180-1.
Il s'applique de plein droit lorsque les conditions prévues à la section 2 sont remplies.
Il peut y être renoncé dans les conditions déterminées par décret.

" } }, "LEGIARTI000044873325": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 septies A ter B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044873325", "URL": "article/LEGI/ARTI/00/00/44/87/33/LEGIARTI000044873325.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044604079", "@num": "L162-9", "#text": "Code des impositions sur les biens et services - art. L162-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873380", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGISCTA000006162571", "@fin": "2999-01-01", "#text": "3° : Dispositions communes aux taxes sur le chiffre d'affaires et aux bénéfices industriels et commerciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147046", "@fin": "2999-01-01", "#text": "Chapitre I bis : Régimes simplifiés d'imposition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133847", "@fin": "2999-01-01", "#text": "Titre II bis : Dispositions communes aux impôts directs et aux taxes sur le chiffre d'affaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304654", "@fin": "2010-01-01", "@num": "302 septies A ter B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645085", "@fin": "2015-01-01", "@num": "302 septies A ter B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023953", "@fin": "2022-01-01", "@num": "302 septies A ter B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044873325", "@fin": "2999-01-01", "@num": "302 septies A ter B", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions de l'article 302 septies A bis ne sont pas applicables aux personnes physiques ou morales ni aux groupements de personnes de droit ou de fait qui exercent une activité occulte au sens du deuxième alinéa de l'article L. 169 du livre des procédures fiscales.

\n
\n
" } }, "LEGIARTI000048637559": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L162-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-03-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637559", "URL": "article/LEGI/ARTI/00/00/48/63/75/LEGIARTI000048637559.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 43 de l’ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

" }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000049803752", "@num": "A162-7", "#text": "Code des impositions sur les biens et services - art. A162-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803758", "@num": "D162-8", "#text": "Code des impositions sur les biens et services - art. D162-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046887531", "@num": "0-3", "#text": "Arrêté du 13 décembre 2022 - art. 0-3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGITEXT000046883202", "#text": "Arrêté du 30 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046846536", "@nortexte": "ECOE2237323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000046883209", "@num": "1", "#text": "Arrêté du 30 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046846536", "@nortexte": "ECOE2237323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048624894", "@num": "1", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000044873380", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A (VT), II, al. 2", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044604093", "@fin": "2027-01-01", "#text": "Section 2 : Conditions du régime", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604101", "@fin": "2027-01-01", "#text": "Chapitre II : RÉGIME SIMPLIFIÉ DE DÉCLARATION", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604111", "@fin": "2999-01-01", "#text": "Titre VI : CONSTATATION DE L'IMPÔT", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604257", "@fin": "2999-01-01", "#text": "Livre Ier : DISPOSITIONS GÉNÉRALES", "@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": "LEGIARTI000044604087", "@fin": "2024-01-01", "@num": "L162-5", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637559", "@fin": "2025-03-01", "@num": "L162-5", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051216648", "@fin": "2027-01-01", "@num": "L162-5", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° 901 000 € pour les activités de vente de biens corporels, de restauration ou de mise à disposition de logements ;

2° 279 000 € pour les autres activités.

Les valeurs mentionnées au 1° et 2° sont celles applicables aux années 2020, 2021 et 2022. Pour les années suivantes, elles sont indexées sur l'inflation dans les conditions prévues par le chapitre II du titre III, avec une évolution tous les trois ans. Les valeurs révisées sont arrondies au millier d'euros.

Les références aux seuils prévus au présent article s'entendent de références aux seuils mentionnés aux 1° et 2° après application de l'indexation.

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1° 818 000 € pour les activités de vente de biens corporels, de restauration ou de mise à disposition de logement ;

2° 247 000 € pour les autres activités.

Les références aux seuils prévus au présent article s'entendent de références aux seuils prévus aux 1° et 2° après application de l'indexation prévue au quatrième alinéa.

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Article 302 septies A AUTONOME ABROGE_DIFF, en vigueur du 01/01/2022 au 01/01/2027 (Code général des impôts)