{ "article": { "LEGIARTI000046084752": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046084752", "URL": "article/LEGI/ARTI/00/00/46/08/47/LEGIARTI000046084752.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046086752", "@num": "R123-220", "#text": "Code de commerce - art. R123-220 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000046081100", "@nor": "ECOE2211195D", "@num": "2022-1033", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-1033 du 20 juillet 2022 relatif aux modalités de déduction de la taxe sur la valeur ajoutée et aux obligations de facturation des assujettis uniques", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046081100", "@c_titre_court": "Décret n°2022-1033 du 20 juillet 2022" }, { "@fin": "2999-01-01", "#text": "Décret n° 2022-1033 du 20 juillet 2022 relatif aux modalités de déduction de la taxe sur la valeur ajoutée et aux obligations de facturation des assujettis uniques", "@debut": "2022-07-24", "@id_txt": "LEGITEXT000046084738", "@c_titre_court": "Décret n°2022-1033 du 20 juillet 2022" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2022-07-23", "@date_signature": "2022-07-20", "@num_parution_jo": "0169" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000046084752", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046081129", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R123-220\n
\n

\n
" } }, "LEGIARTI000046086752": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-220", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2022-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046086752", "URL": "article/LEGI/ARTI/00/00/46/08/67/LEGIARTI000046086752.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 3 du décret n° 2022-1033 du 20 juillet 2022, ces dispositions entrent en vigueur le 1er juillet 2022.

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art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000027692337", "@nortexte": "ETST1241070D", "@numtexte": "2013-612", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-10" }, { "@id": "LEGIARTI000036537502", "@num": "3", "#text": "ARRÊTÉ du 23 juin 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029186507", "@nortexte": "FCPO1414637A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-23" }, { "@id": "LEGIARTI000030977468", "@num": "3", "#text": "ARRÊTÉ du 24 juillet 2015 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030972764", "@nortexte": "PRMJ1518229A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-07-24" }, { "@id": "LEGITEXT000031261071", "#text": "DÉCRET n°2015-1219 du 1er octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031258493", "@nortexte": "JUSC1513520D", "@numtexte": "2015-1219", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-01" }, { "@id": "LEGIARTI000043217897", "@num": "1 bis", "#text": "ARRÊTÉ du 9 octobre 2015 - 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art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042314978", "@nortexte": "ECOT2022917A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-04" }, { "@id": "LEGIARTI000042484598", "@num": "2", "#text": "Décret n°2020-1314 du 30 octobre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042481888", "@nortexte": "ECOT2027225D", "@numtexte": "2020-1314", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-10-30" }, { "@id": "LEGIARTI000043217812", "@num": "1", "#text": "Arrêté du 26 février 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043216713", "@nortexte": "AGRT2105087A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000045970225", "@num": "10", "#text": "Décret n°2021-318 du 25 mars 2021 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043290011", "@nortexte": "ECOT2108233D", "@numtexte": "2021-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-25" }, { "@id": "LEGIARTI000045760060", "@num": "5", "#text": "Décret n°2021-318 du 25 mars 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043290011", "@nortexte": "ECOT2108233D", "@numtexte": "2021-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-25" }, { "@id": "LEGIARTI000047941076", "@num": "Annexe", "#text": "Arrêté du 5 mai 2021 - art. (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000043502610", "@nortexte": "CCPE2114262A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGITEXT000043819645", "#text": "Décret n°2021-959 du 20 juillet 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043814018", "@nortexte": "ECOI2118110D", "@numtexte": "2021-959", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-20" }, { "@id": "LEGIARTI000043819658", "@num": "1", "#text": "Décret n°2021-959 du 20 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043814018", "@nortexte": "ECOI2118110D", "@numtexte": "2021-959", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-20" }, { "@id": "LEGIARTI000049803720", "@num": "A161-29", "#text": "Code des impositions sur les biens et services - art. A161-29", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045383871", "@num": "1", "#text": "Décret n°2022-388 du 17 mars 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045378685", "@nortexte": "SSAS2126343D", "@numtexte": "2022-388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-17" }, { "@id": "LEGITEXT000045513140", "#text": "Arrêté du 28 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045512185", "@nortexte": "ECOO2208516A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-28" }, { "@id": "LEGIARTI000045561973", "@num": "2", "#text": "Arrêté du 4 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045551220", "@nortexte": "SSAD2210341A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-04" }, { "@id": "LEGIARTI000046010040", "@num": "1", "#text": "Décret n°2022-617 du 23 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045640259", "@nortexte": "ECOI2135859D", "@numtexte": "2022-617", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-23" }, { "@id": "LEGIARTI000046062301", "@num": "39", "#text": "Décret n°2022-1014 du 19 juillet 2022 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046061058", "@nortexte": "ECOI2206712D", "@numtexte": "2022-1014", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-19" }, { "@id": "LEGITEXT000046084738", "#text": "Décret n°2022-1033 du 20 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046081100", "@nortexte": "ECOE2211195D", "@numtexte": "2022-1033", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-20" }, { "@id": "LEGIARTI000046084752", "@num": "2", "#text": "Décret n°2022-1033 du 20 juillet 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046081100", "@nortexte": "ECOE2211195D", "@numtexte": "2022-1033", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-20" }, { "@id": "LEGIARTI000046096759", "@num": "2", "#text": "Arrêté du 15 juin 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046096159", "@nortexte": "TFPJ2214670A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-15" }, { "@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": "LEGIARTI000048876437", "@num": "1", "#text": "Arrêté du 22 décembre 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046850496", "@nortexte": "ECOM2235715A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000046914668", "@num": "1", "#text": "Arrêté du 22 décembre 2022 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046850535", "@nortexte": "ECOM2235716A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000049311104", "@num": "10", "#text": "Arrêté du 22 décembre 2022 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046850535", "@nortexte": "ECOM2235716A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000049311691", "@num": "10", "#text": "Arrêté du 22 décembre 2022 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046850496", "@nortexte": "ECOM2235715A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-22" }, { "@id": "LEGITEXT000049897418", "#text": "Décret n°2024-752 du 7 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049894711", "@nortexte": "ECOT2415736D", "@numtexte": "2024-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-07" }, { "@id": "LEGIARTI000049897458", "@num": "13", "#text": "Décret n°2024-752 du 7 juillet 2024 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049894711", "@nortexte": "ECOT2415736D", "@numtexte": "2024-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-07" }, { "@id": "LEGIARTI000049897440", "@num": "3", "#text": "Décret n°2024-752 du 7 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049894711", "@nortexte": "ECOT2415736D", "@numtexte": "2024-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-07" }, { "@id": "LEGITEXT000050109851", "#text": "Décret n°2024-877 du 16 août 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050104195", "@nortexte": "ECOI2328316D", "@numtexte": "2024-877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-08-16" }, { "@id": "LEGIARTI000050109898", "@num": "6", "#text": "Décret n°2024-877 du 16 août 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050104195", "@nortexte": "ECOI2328316D", "@numtexte": "2024-877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-08-16" }, { "@id": "LEGIARTI000018846519", "@num": "R423-1", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. R423-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617963", "@num": "46 quindecies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050072256", "@num": "A123-294", "#text": "Code de commerce - art. A123-294 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515304", "@num": "A123-81", "#text": "Code de commerce - art. A123-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515299", "@num": "A123-82", "#text": "Code de commerce - art. A123-82 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515278", "@num": "A123-84", "#text": "Code de commerce - art. A123-84 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515251", "@num": "A123-87", "#text": "Code de commerce - art. A123-87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515241", "@num": "A123-95", "#text": "Code de commerce - art. A123-95 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045514169", "@num": "A123-98", "#text": "Code de commerce - art. 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L'Institut national de la statistique et des études économiques est chargé de tenir un répertoire national incluant, lorsqu'ils relèvent du registre du commerce et des sociétés, du répertoire des métiers ou qu'ils emploient du personnel salarié, sont soumis à des obligations fiscales ou bénéficient de transferts financiers publics :
\n
\n1° Les personnes physiques exerçant de manière indépendante une profession non salariée ;
\n
\n2° Les particuliers employeurs, à l'exception de ceux dont le salarié exerce :
\n
\na) Les activités de services à la personne définies à l'article L. 7231-1 du code du travail ;
\n
\nb) Les activités d'accueil des enfants selon les modalités prévues à l'article L. 421-1 du code de l'action sociale et des familles ;
\n
\nc) Les activités d'accueil de majeurs réalisées selon les modalités prévues à l'article L. 442-1 du code de l'action sociale et des familles ;
\n
\nd) Les activités d'employé de maison dans les conditions mentionnées au 3° de l'article L. 722-20 du code rural et de la pêche maritime ;
\n
\ne) Les activités artistiques mentionnées à l'article L. 7121-2 du code du travail ;
\n
\n3° Les loueurs en meublé non professionnels ;
\n
\n4° Les personnes morales de droit public ou de droit privé ;
\n
\n5° Les institutions et services de l'Etat et des collectivités territoriales ;

5° bis Les assujettis uniques en matière de taxe sur la valeur ajoutée mentionnés à l'article 256 C du code général des impôts ;
\n
\n6° Les établissements de toutes les entités ci-dessus énumérées.

Les personnes morales en formation sont inscrites au répertoire national mentionné au premier alinéa ;

Un arrêté du ministre chargé de l'économie précise les modalités d'inscription au répertoire et d'attribution d'un numéro d'identité unique, la durée de conservation des données collectées, ainsi que les conditions d'information des personnes concernées et celles de l'exercice de leurs droits relatifs à l'accès, à la rectification, à la limitation et à la portabilité de leurs données.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000046086752", "cible": true, "cidtexte": "JORFTEXT000046081100", "id": "LEGIARTI000046084752", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000046084752", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (Décret n° 2022-1033 du 20 juillet 2022 relatif aux modalités de déduction de la taxe sur la valeur ajoutée et aux obligations de facturation des assujettis uniques)