{ "article": { "LEGIARTI000044874718": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5751-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044874718", "URL": "article/LEGI/ARTI/00/00/44/87/47/LEGIARTI000044874718.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.

Ne sont pas applicables à Saint-Pierre-et-Miquelon :
\n
1° La section 4 du chapitre II du titre Ier du livre Ier ;
\n
2° L'article L. 5112-1-21, les troisième à cinquième alinéas de l'article L. 5112-1-24 et l'article L. 5112-1-25 ;
\n
3° La section 6 du chapitre II du titre Ier du livre Ier.

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L5751-1-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874710", "@num": "L5761-1", "#text": "Code des transports - art. L5761-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839449", "@num": "L5761-1-2", "#text": "Code des transports - art. L5761-1-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839451", "@num": "L5761-1-3", "#text": "Code des transports - art. L5761-1-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839453", "@num": "L5761-1-4", "#text": "Code des transports - art. L5761-1-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839458", "@num": "L5761-1-5", "#text": "Code des transports - art. L5761-1-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874723", "@num": "L5771-1", "#text": "Code des transports - art. L5771-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839486", "@num": "L5771-1-2", "#text": "Code des transports - art. L5771-1-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839482", "@num": "L5771-1-3", "#text": "Code des transports - art. L5771-1-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839477", "@num": "L5771-1-4", "#text": "Code des transports - art. L5771-1-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874703", "@num": "L5781-1", "#text": "Code des transports - art. L5781-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839500", "@num": "L5781-1-1", "#text": "Code des transports - art. L5781-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874696", "@num": "L5791-1", "#text": "Code des transports - art. L5791-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839506", "@num": "L5791-1-1", "#text": "Code des transports - art. L5791-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874685", "@num": "L6123-1", "#text": "Code des transports - art. L6123-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874690", "@num": "L6123-2", "#text": "Code des transports - art. L6123-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839515", "@num": "L6324-2", "#text": "Code des transports - art. L6324-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839644", "@num": "L6328-1", "#text": "Code des transports - art. L6328-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839618", "@num": "L6328-2", "#text": "Code des transports - art. L6328-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839586", "@num": "L6328-3", "#text": "Code des transports - art. L6328-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839549", "@num": "L6328-4", "#text": "Code des transports - art. L6328-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839560", "@num": "L6328-5", "#text": "Code des transports - art. L6328-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839604", "@num": "L6328-6", "#text": "Code des transports - art. L6328-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839702", "@num": "L6333-1", "#text": "Code des transports - art. L6333-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839721", "@num": "L6333-2", "#text": "Code des transports - art. L6333-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839740", "@num": "L6333-3", "#text": "Code des transports - art. L6333-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839758", "@num": "L6333-4", "#text": "Code des transports - art. L6333-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839777", "@num": "L6333-5", "#text": "Code des transports - art. L6333-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839792", "@num": "L6360-1", "#text": "Code des transports - art. L6360-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839840", "@num": "L6360-2", "#text": "Code des transports - art. L6360-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874765", "@num": "L6361-5", "#text": "Code des transports - art. L6361-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874774", "@num": "L6361-6", "#text": "Code des transports - art. L6361-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874785", "@num": "L6362-2", "#text": "Code des transports - art. L6362-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874793", "@num": "L6363-1", "#text": "Code des transports - art. L6363-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839893", "@num": "L6431-6", "#text": "Code des transports - art. L6431-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874925", "@num": "L6753-4", "#text": "Code des transports - art. L6753-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874914", "@num": "L6761-1", "#text": "Code des transports - art. L6761-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874894", "@num": "L6763-1", "#text": "Code des transports - art. L6763-1 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044840241", "@num": "L6763-11", "#text": "Code des transports - art. L6763-11 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874884", "@num": "L6764-1", "#text": "Code des transports - art. L6764-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874872", "@num": "L6771-1", "#text": "Code des transports - art. L6771-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874850", "@num": "L6773-1", "#text": "Code des transports - art. L6773-1 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044845105", "@num": "L6773-12", "#text": "Code des transports - art. L6773-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874832", "@num": "L6774-1", "#text": "Code des transports - art. L6774-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874825", "@num": "L6781-1", "#text": "Code des transports - art. L6781-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874817", "@num": "L6783-1", "#text": "Code des transports - art. L6783-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044845107", "@num": "L6783-15", "#text": "Code des transports - art. L6783-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874809", "@num": "L6784-1", "#text": "Code des transports - art. L6784-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874802", "@num": "L6791-1", "#text": "Code des transports - art. L6791-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@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": "LEGIARTI000044595116", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044590248", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des transports
\n Art. L6431-6\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des transports
\n Art. L5791-1-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des transports
\n Art. L5751-1-2, Art. L5751-1-3, Art. L5751-1-4, Art. L5751-1-5\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des transports
\n Art. L6773-12\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des transports
\n Art. L6783-15\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des transports
\n Art. L6753-4, Art. L6761-1, Art. L6763-1, Art. L6764-1, Art. L6771-1, Art. L6773-1, Art. L6774-1, Art. L6781-1, Art. L6783-1, Art. L6784-1, Art. L6791-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des transports
\n Art. L6763-11\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des transports
\n Art. L5751-1, Art. L5761-1, Art. L5771-1, Art. L5781-1, Art. L5791-1, Art. L6123-1, Art. L6123-2\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des transports
\n Art. L1512-20\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des transports
\n Art. L1241-14\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des transports
\n Art. L5112-1-1, Art. L5112-1-2, Art. L5112-1-3, Art. L5112-1-4\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des transports
\n Art. L5114-1, Art. L5114-2, Art. L5123-1, Art. L5731-2, Art. L5741-2\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des transports
\n Art. L5114-1-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des transports
\n Art. L5771-1-2, Art. L5771-1-3, Art. L5771-1-4\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des transports
\n Art. L5721-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des transports
\n Sct. Section 1 : Francisation , Art. L5112-1-5, Art. L5112-1-6, Art. L5112-1-7, Art. L5112-1-8, Sct. Section 2 : Immatriculation , Art. L5112-1-9, Art. L5112-1-10, Sct. Section 3 : Enregistrement , Art. L5112-1-11, Art. L5112-1-12, Art. L5112-1-13, Art. L5112-1-14, Art. L5112-1-15, Art. L5112-1-16, Art. L5112-1-17, Sct. Section 4 : Passeport , Art. L5112-1-18, Art. L5112-1-19, Art. L5112-1-20, Sct. Section 5 : Contrôle , Art. L5112-1-21, Art. L5112-1-22, Art. L5112-1-23, Art. L5112-1-24, Art. L5112-1-25, Sct. Section 6 : Sanctions fiscales , Art. L5112-1-26, Art. L5112-1-27, Art. L5112-1-28\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des transports
Sct. Chapitre III : Contrôle des coûts supportés au titre de certaines missions de sécurités et assimilées , Art. L6333-1, Art. L6333-2, Art. L6333-3, Art. L6333-4, Art. L6333-5
\n

\n
\n
A modifié les dispositions suivantes :

- Code des transports
\n Sct. Chapitre II : Enregistrement et passeport, Art. L5112-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des transports
\n Art. L6324-2\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des transports
\n Sct. Chapitre VIII : Financement de certaines missions de sécurité et assimilées , Art. L6328-1, Art. L6328-2, Art. L6328-3, Art. L6328-4, Art. L6328-5, Art. L6328-6\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des transports
\n Art. L2111-3-2\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des transports
\n Art. L5731-3, Art. L5731-4, Art. L5731-5, Art. L5731-6, Art. L5731-7\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des transports
\n Art. L6360-1, Art. L6360-2\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des transports
\n Art. L6361-5, Art. L6361-6, Art. L6362-2, Art. L6363-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des transports
\n Art. L3314-4, Art. L3314-5\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des transports
\n Art. L5741-3, Art. L5741-4, Art. L5741-5, Art. L5741-6, Art. L5741-7\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des transports
\n Art. L5761-1-2, Art. L5761-1-3, Art. L5761-1-4, Art. L5761-1-5\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des transports
\n Art. L5111-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des transports
\n Art. L5781-1-1\n
\n

\n
" } }, "LEGIARTI000044835172": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5112-1-25", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044835172", "URL": "article/LEGI/ARTI/00/00/44/83/51/LEGIARTI000044835172.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": "LEGIARTI000044595116", "@num": "18", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000049804174", "@num": "D423-7", "#text": "Code des impositions sur les biens et services - art. D423-7", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599605", "@num": "L423-4", "#text": "Code des impositions sur les biens et services - art. L423-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839126", "@num": "L5731-3", "#text": "Code des transports - art. L5731-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839148", "@num": "L5741-3", "#text": "Code des transports - art. L5741-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874718", "@num": "L5751-1", "#text": "Code des transports - art. L5751-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047924317", "@num": "L5761-1", "#text": "Code des transports - art. L5761-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047924203", "@num": "L5771-1", "#text": "Code des transports - art. L5771-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047924088", "@num": "L5781-1", "#text": "Code des transports - art. L5781-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047923964", "@num": "L5791-1", "#text": "Code des transports - art. L5791-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044835246", "@fin": "2999-01-01", "#text": "Section 5 : Contrôle", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023081879", "@fin": "2016-06-22", "#text": "Chapitre II : Francisation", "@debut": "2010-12-01" }, { "@id": "LEGISCTA000032747291", "@fin": "2022-01-01", "#text": "Chapitre II : Francisation et immatriculation", "@debut": "2016-06-22" }, { "@id": "LEGISCTA000044874594", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement et passeport", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023081888", "@fin": "2021-10-15", "#text": "TITRE IER : STATUT DES NAVIRES", "@debut": "2010-12-01" }, { "@id": "LEGISCTA000044204372", "@fin": "2999-01-01", "#text": "TITRE IER : STATUT DES NAVIRES ET DES DRONES MARITIMES", "@debut": "2021-10-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023081890", "@fin": "2999-01-01", "#text": "LIVRE IER : LE NAVIRE", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023081942", "@fin": "2999-01-01", "#text": "CINQUIÈME PARTIE : TRANSPORT ET NAVIGATION MARITIMES", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023706480", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2010-12-01" } ] }, "@cid": "LEGITEXT000023086525", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des transports", "@debut": "2010-12-01", "@id_txt": "LEGITEXT000023086525", "@c_titre_court": "Code des transports" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044835172", "@fin": "2999-01-01", "@num": "L5112-1-25", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le droit de reprise la taxe annuelle sur les engins maritimes à usage personnel mentionnée à l'article L. 423-4 du code des impositions sur les biens et services, s'exerce jusqu'au 31 décembre de la quatrième année qui suit celle au cours de laquelle la taxe est devenue exigible.

" } }, "LEGIARTI000044835196": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5112-1-24", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044835196", "URL": "article/LEGI/ARTI/00/00/44/83/51/LEGIARTI000044835196.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": "LEGIARTI000044595116", "@num": "18", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044599605", "@num": "L423-4", "#text": "Code des impositions sur les biens et services - art. L423-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044823165", "@num": "L5112-1-22", "#text": "Code des transports - art. L5112-1-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839126", "@num": "L5731-3", "#text": "Code des transports - art. L5731-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839148", "@num": "L5741-3", "#text": "Code des transports - art. L5741-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874718", "@num": "L5751-1", "#text": "Code des transports - art. L5751-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047924317", "@num": "L5761-1", "#text": "Code des transports - art. L5761-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047924203", "@num": "L5771-1", "#text": "Code des transports - art. L5771-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047924088", "@num": "L5781-1", "#text": "Code des transports - art. L5781-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047923964", "@num": "L5791-1", "#text": "Code des transports - art. L5791-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044835246", "@fin": "2999-01-01", "#text": "Section 5 : Contrôle", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023081879", "@fin": "2016-06-22", "#text": "Chapitre II : Francisation", "@debut": "2010-12-01" }, { "@id": "LEGISCTA000032747291", "@fin": "2022-01-01", "#text": "Chapitre II : Francisation et immatriculation", "@debut": "2016-06-22" }, { "@id": "LEGISCTA000044874594", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement et passeport", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023081888", "@fin": "2021-10-15", "#text": "TITRE IER : STATUT DES NAVIRES", "@debut": "2010-12-01" }, { "@id": "LEGISCTA000044204372", "@fin": "2999-01-01", "#text": "TITRE IER : STATUT DES NAVIRES ET DES DRONES MARITIMES", "@debut": "2021-10-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023081890", "@fin": "2999-01-01", "#text": "LIVRE IER : LE NAVIRE", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023081942", "@fin": "2999-01-01", "#text": "CINQUIÈME PARTIE : TRANSPORT ET NAVIGATION MARITIMES", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023706480", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2010-12-01" } ] }, "@cid": "LEGITEXT000023086525", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des transports", "@debut": "2010-12-01", "@id_txt": "LEGITEXT000023086525", "@c_titre_court": "Code des transports" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044835196", "@fin": "2024-01-01", "@num": "L5112-1-24", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048639486", "@fin": "2999-01-01", "@num": "L5112-1-24", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes mentionnées à l'article L. 5112-1-22, les agents de la direction générale des finances publiques et les agents des douanes peuvent se communiquer spontanément ou sur demande tous documents et renseignements détenus ou recueillis et nécessaires :
\n
1° A la recherche et à la constatation des infractions aux dispositions du présent chapitre et aux dispositions réglementaires prises pour leur application ;
\n
2° A l'établissement de la taxe annuelle sur les engins maritimes à usage personnel mentionnée à l'article L. 423-4 du code des impositions sur les biens et services ;
\n
3° A l'application des droits de douane, ou de tout autre imposition exigible au titre de l'importation, aux marchandises acheminées par voie maritime et aux moyens de transport maritime.
\n
Le présent article est également applicable aux agents des services mentionnés à l'article L. 5112-1-21.

" } }, "LEGIARTI000044835239": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5112-1-21", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044835239", "URL": "article/LEGI/ARTI/00/00/44/83/52/LEGIARTI000044835239.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": "LEGIARTI000044595116", "@num": "18", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000049804170", "@num": "D423-5", "#text": "Code des impositions sur les biens et services - art. D423-5", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599677", "@num": "L423-32", "#text": "Code des impositions sur les biens et services - art. L423-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599605", "@num": "L423-4", "#text": "Code des impositions sur les biens et services - art. L423-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839126", "@num": "L5731-3", "#text": "Code des transports - art. L5731-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839148", "@num": "L5741-3", "#text": "Code des transports - art. L5741-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874718", "@num": "L5751-1", "#text": "Code des transports - art. L5751-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047924317", "@num": "L5761-1", "#text": "Code des transports - art. L5761-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047924203", "@num": "L5771-1", "#text": "Code des transports - art. L5771-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047924088", "@num": "L5781-1", "#text": "Code des transports - art. L5781-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047923964", "@num": "L5791-1", "#text": "Code des transports - art. L5791-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044835246", "@fin": "2999-01-01", "#text": "Section 5 : Contrôle", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023081879", "@fin": "2016-06-22", "#text": "Chapitre II : Francisation", "@debut": "2010-12-01" }, { "@id": "LEGISCTA000032747291", "@fin": "2022-01-01", "#text": "Chapitre II : Francisation et immatriculation", "@debut": "2016-06-22" }, { "@id": "LEGISCTA000044874594", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement et passeport", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023081888", "@fin": "2021-10-15", "#text": "TITRE IER : STATUT DES NAVIRES", "@debut": "2010-12-01" }, { "@id": "LEGISCTA000044204372", "@fin": "2999-01-01", "#text": "TITRE IER : STATUT DES NAVIRES ET DES DRONES MARITIMES", "@debut": "2021-10-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023081890", "@fin": "2999-01-01", "#text": "LIVRE IER : LE NAVIRE", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023081942", "@fin": "2999-01-01", "#text": "CINQUIÈME PARTIE : TRANSPORT ET NAVIGATION MARITIMES", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023706480", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2010-12-01" } ] }, "@cid": "LEGITEXT000023086525", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des transports", "@debut": "2010-12-01", "@id_txt": "LEGITEXT000023086525", "@c_titre_court": "Code des transports" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044835239", "@fin": "2999-01-01", "@num": "L5112-1-21", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les services compétents pour constater la taxe annuelle sur les engins maritimes à usage personnel mentionnée à l'article L. 423-4 du code des impositions sur les biens et services en application de l'article L. 423-32 du même code, contrôler les éléments sur la base desquels elle est établie, instruire les réclamations et suivre les contentieux sont désignés par arrêté du ministre chargé de la mer.
\n
A cette fin, les références des dispositions du livre des procédures fiscales à l'administration, à l'administration fiscale ou à la direction générale des finances publiques s'entendent de références à ces services.
\n
Les modalités d'application du présent article sont précisées par décret.

" } }, "LEGIARTI000048639486": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5112-1-24", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048639486", "URL": "article/LEGI/ARTI/00/00/48/63/94/LEGIARTI000048639486.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à 43 de l’ordonnance n° 2023-120, 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.

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\n

Les personnes mentionnées à l'article L. 5112-1-22 et les agents de la direction générale des finances publiques peuvent se communiquer spontanément ou sur demande tous documents et renseignements détenus ou recueillis et nécessaires :
\n
\n1° A la recherche et à la constatation des infractions aux dispositions du présent chapitre et aux dispositions réglementaires prises pour leur application ;
\n
\n2° A l'établissement de la taxe annuelle sur les engins maritimes à usage personnel mentionnée à l'article L. 423-4 du code des impositions sur les biens et services ;
\n
\n3° A l'application des droits de douane, ou de tout autre imposition exigible au titre de l'importation, aux marchandises acheminées par voie maritime et aux moyens de transport maritime.
\n
\nLe présent article est également applicable aux agents des services mentionnés à l'article L. 5112-1-21.

\n
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Article L5751-1 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2022 (Code des transports)