{ "article": { "LEGIARTI000046805675": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046805675", "URL": "article/LEGI/ARTI/00/00/46/80/56/LEGIARTI000046805675.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006255835", "@num": "R123-1", "#text": "Code de commerce - art. R123-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304446", "@num": "289 A", "#text": "Code général des impôts, CGI. - art. 289 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000046792133", "@nor": "ECOI2227708D", "@num": "2022-1620", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-1620 du 23 décembre 2022 relatif à la signature des déclarations des formalités des entreprises, à la consultation du Registre national des entreprises et à la radiation de certaines entreprises", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046792133", "@c_titre_court": "Décret n°2022-1620 du 23 décembre 2022" }, { "@fin": "2999-01-01", "#text": "Décret n° 2022-1620 du 23 décembre 2022 relatif à la signature des déclarations des formalités des entreprises, à la consultation du Registre national des entreprises et à la radiation de certaines entreprises", "@debut": "2023-01-01", "@id_txt": "LEGITEXT000046805665", "@c_titre_court": "Décret n°2022-1620 du 23 décembre 2022" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2022-12-24", "@date_signature": "2022-12-23", "@num_parution_jo": "0298" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000046805675", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046792145", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 371 AK\n
\n

\n
" } }, "LEGIARTI000006255835": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-03-04", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006255835", "URL": "article/LEGI/ARTI/00/00/06/25/58/LEGIARTI000006255835.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X123R001AXAA" } }, "NOTA": { "CONTENU": "

Décret n° 2010-210 du 1er mars 2010 article 25 : Les dispositions du présent décret visant à intégrer les demandes d'autorisation dans le dossier unique présenté aux centres de formalités des entreprises pour les activités entrant dans le champ d'application de la directive 2006/123/CE du Parlement européen et du Conseil du 12 décembre 2006 relative aux services dans le marché intérieur entrent en vigueur selon des échéances fixées par arrêté du ministre chargé de l'économie et au plus tard le 31 décembre 2011.

\n
\n
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art. 7 quater (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000023098214", "@num": "7 ter", "#text": "Décret n°98-247 du 2 avril 1998 - art. 7 ter (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000041914146", "@num": "1", "#text": "Arrêté du 8 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819750", "@nortexte": "AGRG0601032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-06-08" }, { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000024760485", "@num": "1", "#text": "Arrêté du 1er mars 2010 - 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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048678503", "@nortexte": "PRMX2334865A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000048681265", "@num": "3", "#text": "Arrêté du 26 décembre 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048678503", "@nortexte": "PRMX2334865A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000046073329", "@num": "R123-10", "#text": "Code de commerce - art. 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R151-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725378", "@num": "R332-1", "#text": "Code de l'artisanat - art. R332-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704094", "@num": "R133-30-1", "#text": "Code de la sécurité sociale. - art. R133-30-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727711", "@num": "R133-30-5", "#text": "Code de la sécurité sociale. - art. R133-30-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043315170", "@num": "R382-3", "#text": "Code de la sécurité sociale. - art. R382-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043324868", "@num": "R613-14", "#text": "Code de la sécurité sociale. - art. R613-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043587337", "@num": "R613-7", "#text": "Code de la sécurité sociale. - art. R613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043292698", "@num": "R642-3", "#text": "Code de la sécurité sociale. - art. R642-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048224882", "@num": "R642-7", "#text": "Code de la sécurité sociale. - art. R642-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043325103", "@num": "R5142-2", "#text": "Code du travail - art. R5142-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043325209", "@num": "R6351-3", "#text": "Code du travail - art. R6351-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039439898", "@num": "371 AI", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AI (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043314999", "@num": "R561-55", "#text": "Code monétaire et financier - art. R561-55 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161451", "@fin": "2023-01-01", "#text": "Section préliminaire : Des centres de formalités des entreprises.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000043294137", "@fin": "2999-01-01", "#text": "Section préliminaire : De l’organisme unique chargé des formalités d’entreprises", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006255835", "@fin": "2010-03-04", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021926763", "@fin": "2017-01-01", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2010-03-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032944414", "@fin": "2020-01-01", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039347188", "@fin": "2020-02-14", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041592535", "@fin": "2023-01-01", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2020-02-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043292222", "@fin": "2999-01-01", "@num": "R123-1", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les centres de formalités des entreprises reçoivent le dossier unique, prévu à l'article 2 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle et comportant les déclarations relatives à leur création, aux modifications de leur situation ou à la cessation de leur activité, que les entreprises sont tenues de remettre aux administrations, personnes ou organismes mentionnés à l'article 1er de la même loi.
\n
Ils reçoivent les notifications effectuées par les greffes des tribunaux de commerce ou des tribunaux de grande instance statuant commercialement, en application de l'article R. 123-83. Ils sont informés par les organismes destinataires lorsque les déclarations contiennent des demandes au sujet desquelles une décision est prise.
" } }, "LEGIARTI000006304446": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "289 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304446", "URL": "article/LEGI/ARTI/00/00/06/30/44/LEGIARTI000006304446.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0289ABXXXXXCA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 43, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000002293863", "@num": "43", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 43, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317200", "@num": "49", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 49 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGITEXT000027655925", "#text": "Arrêté du 15 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGIARTI000043187334", "@num": "1", "#text": "Arrêté du 15 mai 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGITEXT000034823513", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265065", "@nortexte": "ECFE1633938A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000041438501", "#text": "Arrêté du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041438510", "@num": "1", "#text": "Arrêté du 30 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGITEXT000043186860", "#text": "Arrêté du 16 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043185211", "@nortexte": "CCPE2101603A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-16" }, { "@id": "LEGITEXT000045086742", "#text": "Arrêté du 27 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045084336", "@nortexte": "ECOE2200439A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-27" }, { "@id": "LEGITEXT000045744998", "#text": "Arrêté du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045745004", "@num": "1", "#text": "Arrêté du 20 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "#text": "CGI 283 2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000044604131", "@num": "L152-2", "#text": "Code des impositions sur les biens et services - art. L152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604127", "@num": "L152-4", "#text": "Code des impositions sur les biens et services - art. L152-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000045126705", "#text": "Décret n°2022-126 du 4 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045123988", "@nortexte": "ECOE2200437D", "@numtexte": "2022-126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-04" }, { "@id": "LEGITEXT000045632664", "#text": "Décret n°2022-589 du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632674", "@num": "1", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632678", "@num": "2", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000046805675", "@num": "2", "#text": "Décret n°2022-1620 du 23 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988989", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641463", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050189336", "@num": "242 nonies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632751", "@num": "242 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632729", "@num": "242 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023389252", "@num": "313 BRA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BRA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302062", "@num": "344 GD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 GD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157964", "@num": "85", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826491", "@num": "95", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639947", "@num": "190", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191661", "@fin": "2999-01-01", "#text": "D : Désignation d'un représentant en France", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304446", "@fin": "1993-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304447", "@fin": "1996-05-12", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304448", "@fin": "2002-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304449", "@fin": "2005-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304450", "@fin": "2011-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412233", "@fin": "2013-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949954", "@fin": "2022-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472139", "@fin": "2021-12-31", "@num": "289 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044983770", "@fin": "2025-01-01", "@num": "289 A", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048838515", "@fin": "2999-01-01", "@num": "289 A", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Lorsqu'un redevable de la taxe sur la valeur ajoutée est établi ou domicilié hors de France, il est tenu de faire accréditer auprès de l'administration chargée du recouvrement un représentant domicilié en France qui s'engage à remplir les formalités incombant à ce redevable et à acquitter la taxe à sa place. A défaut, la taxe sur la valeur ajoutée et, le cas échéant, les pénalités qui s'y rapportent, sont dues par le destinataire de l'opération imposable.
\n
\n
II Pour l'application de l'article 283-2 et à défaut du paiement de la taxe par le preneur, le prestataire est tenu de désigner un représentant établi en France qui remplit les formalités incombant au redevable et acquitte la taxe.
\n
" } }, "LEGIARTI000006304447": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "289 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304447", "URL": "article/LEGI/ARTI/00/00/06/30/44/LEGIARTI000006304447.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0289ABXXXXXCB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 43, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000002293863", "@num": "43", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 43, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317200", "@num": "49", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 49 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006318404", "@num": "31", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 31 () JORF 19 juillet 1992, art. 121 : en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGITEXT000027655925", "#text": "Arrêté du 15 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGIARTI000043187334", "@num": "1", "#text": "Arrêté du 15 mai 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGITEXT000034823513", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265065", "@nortexte": "ECFE1633938A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000041438501", "#text": "Arrêté du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041438510", "@num": "1", "#text": "Arrêté du 30 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGITEXT000043186860", "#text": "Arrêté du 16 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043185211", "@nortexte": "CCPE2101603A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-16" }, { "@id": "LEGITEXT000045086742", "#text": "Arrêté du 27 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045084336", "@nortexte": "ECOE2200439A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-27" }, { "@id": "LEGITEXT000045744998", "#text": "Arrêté du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045745004", "@num": "1", "#text": "Arrêté du 20 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "#text": "CGI 283", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000044604131", "@num": "L152-2", "#text": "Code des impositions sur les biens et services - art. L152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604127", "@num": "L152-4", "#text": "Code des impositions sur les biens et services - art. L152-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000045126705", "#text": "Décret n°2022-126 du 4 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045123988", "@nortexte": "ECOE2200437D", "@numtexte": "2022-126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-04" }, { "@id": "LEGITEXT000045632664", "#text": "Décret n°2022-589 du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632674", "@num": "1", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632678", "@num": "2", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000046805675", "@num": "2", "#text": "Décret n°2022-1620 du 23 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988989", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641463", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050189336", "@num": "242 nonies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632751", "@num": "242 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632729", "@num": "242 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023389252", "@num": "313 BRA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BRA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302062", "@num": "344 GD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 GD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157964", "@num": "85", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826491", "@num": "95", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639947", "@num": "190", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modifications directes incorporées dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191661", "@fin": "2999-01-01", "#text": "D : Désignation d'un représentant en France", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304446", "@fin": "1993-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304447", "@fin": "1996-05-12", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304448", "@fin": "2002-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304449", "@fin": "2005-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304450", "@fin": "2011-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412233", "@fin": "2013-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949954", "@fin": "2022-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472139", "@fin": "2021-12-31", "@num": "289 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044983770", "@fin": "2025-01-01", "@num": "289 A", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048838515", "@fin": "2999-01-01", "@num": "289 A", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Lorsqu'une personne établie hors de France est redevable de la taxe sur la valeur ajoutée ou doit accomplir des obligations déclaratives, elle est tenue de faire accréditer auprès du service des impôts un représentant assujetti établi en France qui s'engage à remplir les formalités incombant à cette personne et, en cas d'opérations imposables, à acquitter la taxe à sa place. A défaut, la taxe sur la valeur ajoutée et, le cas échéant, les pénalités qui s'y rapportent, sont dues par le destinataire de l'opération imposable.
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II Pour l'application du 2 de l'article 283 et à défaut du paiement de la taxe par le preneur, le prestataire est tenu de désigner un représentant assujetti établi en France qui remplit les formalités incombant au redevable et acquitte la taxe.
\n
" } }, "LEGIARTI000006304448": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "289 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006304448", "URL": "article/LEGI/ARTI/00/00/06/30/44/LEGIARTI000006304448.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0289ABXXXXXCC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 277 A, 283, 291", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 43, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000002293863", "@num": "43", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 43, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317200", "@num": "49", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 49 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006319489", "@num": "19", "#text": "Loi - art. 19 (V) JORF 31 décembre 1995, en vigueur le 1er janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000555740", "#text": "Loi 95-1347 1995-12-30 art. 19 XII, XIX Finances rectificative pour 1995, JORF 31 décembre 1995, en vigueur le 1er janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000555740", "#text": "Loi 95-1347 1995-12-30 art. 19 XIX", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGITEXT000027655925", "#text": "Arrêté du 15 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGIARTI000043187334", "@num": "1", "#text": "Arrêté du 15 mai 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGITEXT000034823513", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265065", "@nortexte": "ECFE1633938A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000041438501", "#text": "Arrêté du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041438510", "@num": "1", "#text": "Arrêté du 30 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGITEXT000043186860", "#text": "Arrêté du 16 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043185211", "@nortexte": "CCPE2101603A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000044604131", "@num": "L152-2", "#text": "Code des impositions sur les biens et services - art. L152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604127", "@num": "L152-4", "#text": "Code des impositions sur les biens et services - art. L152-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000045086742", "#text": "Arrêté du 27 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045084336", "@nortexte": "ECOE2200439A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-27" }, { "@id": "LEGITEXT000045126705", "#text": "Décret n°2022-126 du 4 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045123988", "@nortexte": "ECOE2200437D", "@numtexte": "2022-126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-04" }, { "@id": "LEGITEXT000045632664", "#text": "Décret n°2022-589 du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632674", "@num": "1", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632678", "@num": "2", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGITEXT000045744998", "#text": "Arrêté du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045745004", "@num": "1", "#text": "Arrêté du 20 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000046805675", "@num": "2", "#text": "Décret n°2022-1620 du 23 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988989", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641463", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050189336", "@num": "242 nonies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632751", "@num": "242 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632729", "@num": "242 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023389252", "@num": "313 BRA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BRA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302062", "@num": "344 GD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 GD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157964", "@num": "85", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826491", "@num": "95", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639947", "@num": "190", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-12-02 3A-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191661", "@fin": "2999-01-01", "#text": "D : Désignation d'un représentant en France", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304446", "@fin": "1993-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304447", "@fin": "1996-05-12", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304448", "@fin": "2002-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304449", "@fin": "2005-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304450", "@fin": "2011-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412233", "@fin": "2013-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949954", "@fin": "2022-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472139", "@fin": "2021-12-31", "@num": "289 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044983770", "@fin": "2025-01-01", "@num": "289 A", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048838515", "@fin": "2999-01-01", "@num": "289 A", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Lorsqu'une personne établie hors de France est redevable de la taxe sur la valeur ajoutée ou doit accomplir des obligations déclaratives, elle est tenue de faire accréditer auprès du service des impôts un représentant assujetti établi en France qui s'engage à remplir les formalités incombant à cette personne et, en cas d'opérations imposables, à acquitter la taxe à sa place. A défaut, la taxe sur la valeur ajoutée et, le cas échéant, les pénalités qui s'y rapportent, sont dues par le destinataire de l'opération imposable.
\n
Les dispositions du premier alinéa ne sont pas applicables lorsque les personnes établies hors de France réalisent uniquement des opérations mentionnées au I de l'article 277 A en suspension du paiement de la taxe sur la valeur ajoutée.
\n
II Pour l'application du 2 de l'article 283 et à défaut du paiement de la taxe par le preneur, le prestataire est tenu de désigner un représentant assujetti établi en France qui remplit les formalités incombant au redevable et acquitte la taxe.
\n
III Par dérogation au premier alinéa du I, les personnes établies hors de France qui réalisent exclusivement des opérations pour lesquelles elles sont dispensées du paiement de la taxe en application du 4 du II de l'article 277 A ou des opérations exonérées en vertu du 4° du III de l'article 291 peuvent charger un assujetti établi en France, accrédité par le service des impôts, d'accomplir les obligations déclaratives afférentes à l'opération en cause.
\n
Cet assujetti est tenu au paiement de la taxe afférente à l'opération pour laquelle il doit effectuer les obligations déclaratives, ainsi que des pénalités qui s'y rapportent, lorsque les conditions auxquelles sont subordonnées la dispense de paiement ou l'exonération ne sont pas remplies.
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(VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGITEXT000034823513", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265065", "@nortexte": "ECFE1633938A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000041438501", "#text": "Arrêté du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041438510", "@num": "1", "#text": "Arrêté du 30 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGITEXT000043186860", "#text": "Arrêté du 16 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043185211", "@nortexte": "CCPE2101603A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000044604131", "@num": "L152-2", "#text": "Code des impositions sur les biens et services - art. 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art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988989", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641463", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050189336", "@num": "242 nonies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632751", "@num": "242 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632729", "@num": "242 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023389252", "@num": "313 BRA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BRA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302062", "@num": "344 GD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 GD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157964", "@num": "85", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826491", "@num": "95", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639947", "@num": "190", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191661", "@fin": "2999-01-01", "#text": "D : Désignation d'un représentant en France", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304446", "@fin": "1993-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304447", "@fin": "1996-05-12", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304448", "@fin": "2002-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304449", "@fin": "2005-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304450", "@fin": "2011-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412233", "@fin": "2013-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949954", "@fin": "2022-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472139", "@fin": "2021-12-31", "@num": "289 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044983770", "@fin": "2025-01-01", "@num": "289 A", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048838515", "@fin": "2999-01-01", "@num": "289 A", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Lorsqu'une personne non établie dans la Communauté européenne est redevable de la taxe sur la valeur ajoutée ou doit accomplir des obligations déclaratives, elle est tenue de faire accréditer auprès du service des impôts un représentant assujetti établi en France qui s'engage à remplir les formalités incombant à cette personne et, en cas d'opérations imposables, à acquitter la taxe à sa place. A défaut, la taxe sur la valeur ajoutée et, le cas échéant, les pénalités qui s'y rapportent, sont dues par le destinataire de l'opération imposable.
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Les dispositions du premier alinéa ne sont pas applicables lorsque les personnes non établies dans la communauté européenne réalisent uniquement des opérations mentionnées au I de l'article 277 A en suspension du paiement de la taxe sur la valeur ajoutée.
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II Pour l'application du 2 de l'article 283 et à défaut du paiement de la taxe par le preneur, le prestataire non établi dans la Communauté européenne est tenu de désigner un représentant assujetti établi en France qui remplit les formalités afférentes à l'opération en cause et acquitte la taxe.
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III Par dérogation au premier alinéa du I, les personnes non établies dans la Communauté européenne qui réalisent exclusivement des opérations pour lesquelles elles sont dispensées du paiement de la taxe en application du 4 du II de l'article 277 A ou des opérations exonérées en vertu du 4° du III de l'article 291 peuvent charger un assujetti établi en France, accrédité par le service des impôts, d'accomplir les obligations déclaratives afférentes à l'opération en cause.
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Cet assujetti est redevable de la taxe afférente à l'opération pour laquelle il doit effectuer les obligations déclaratives, ainsi que des pénalités qui s'y rapportent, lorsque les conditions auxquelles sont subordonnées la dispense de paiement ou l'exonération ne sont pas remplies.
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art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988989", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641463", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050189336", "@num": "242 nonies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632751", "@num": "242 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632729", "@num": "242 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023389252", "@num": "313 BRA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BRA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302062", "@num": "344 GD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 GD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157964", "@num": "85", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826491", "@num": "95", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639947", "@num": "190", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191661", "@fin": "2999-01-01", "#text": "D : Désignation d'un représentant en France", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304446", "@fin": "1993-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304447", "@fin": "1996-05-12", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304448", "@fin": "2002-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304449", "@fin": "2005-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304450", "@fin": "2011-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412233", "@fin": "2013-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949954", "@fin": "2022-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472139", "@fin": "2021-12-31", "@num": "289 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044983770", "@fin": "2025-01-01", "@num": "289 A", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048838515", "@fin": "2999-01-01", "@num": "289 A", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Lorsqu'une personne non établie dans la Communauté européenne est redevable de la taxe sur la valeur ajoutée ou doit accomplir des obligations déclaratives, elle est tenue de faire accréditer auprès du service des impôts un représentant assujetti établi en France qui s'engage à remplir les formalités incombant à cette personne et, en cas d'opérations imposables, à acquitter la taxe à sa place. A défaut, la taxe sur la valeur ajoutée et, le cas échéant, les pénalités qui s'y rapportent, sont dues par le destinataire de l'opération imposable.
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Les dispositions du premier alinéa ne sont pas applicables lorsque les personnes non établies dans la communauté européenne réalisent uniquement des opérations mentionnées au I de l'article 277 A en suspension du paiement de la taxe sur la valeur ajoutée ou lorsqu'elles réalisent uniquement des livraisons de gaz naturel ou d'électricité pour lesquelles la taxe est due en France par l'acquéreur conformément aux dispositions du 2 quinquies de l'article 283.
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II Pour l'application du 2 de l'article 283 et à défaut du paiement de la taxe par le preneur, le prestataire non établi dans la Communauté européenne est tenu de désigner un représentant assujetti établi en France qui remplit les formalités afférentes à l'opération en cause et acquitte la taxe.
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III Par dérogation au premier alinéa du I, les personnes non établies dans la Communauté européenne qui réalisent exclusivement des opérations pour lesquelles elles sont dispensées du paiement de la taxe en application du 4 du II de l'article 277 A ou des opérations exonérées en vertu du 4° du III de l'article 291 peuvent charger un assujetti établi en France, accrédité par le service des impôts, d'accomplir les obligations déclaratives afférentes à l'opération en cause.
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Cet assujetti est redevable de la taxe afférente à l'opération pour laquelle il doit effectuer les obligations déclaratives, ainsi que des pénalités qui s'y rapportent, lorsque les conditions auxquelles sont subordonnées la dispense de paiement ou l'exonération ne sont pas remplies.
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I.-Les centres de formalités des entreprises permettent aux entreprises de souscrire en un même lieu l'ensemble des formalités et procédures nécessaires à l'accès et à l'exercice de leur activité.

Ils reçoivent à cet effet le dossier unique prévu à l'article 2 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle. Ce dossier comporte :

1° Les déclarations relatives à la création, aux modifications de la situation ou à la cessation d'activité, que les entreprises sont tenues de remettre aux administrations, personnes ou organismes mentionnés à l'annexe 1-1 à l'article R. 123-30 ; \n

2° Les demandes d'autorisation que les entreprises sont tenues de remettre aux autorités compétentes pour la délivrance de ces autorisations sauf si le déclarant souhaite déposer ces demandes directement auprès des autorités compétentes.

Les centres de formalités des entreprises reçoivent également les notifications effectuées par les greffes des tribunaux de commerce ou des tribunaux de grande instance statuant en matière commerciale, en application de l'article R. 123-83.

II.-Les centres de formalités des entreprises transmettent les renseignements ou pièces à chacun des organismes destinataires et, le cas échéant et selon leur compétence, à chacune des autorités habilitées à délivrer les autorisations.

Sous réserve des dispositions du dernier alinéa de l'article R. 123-3, il leur est interdit de communiquer à des tiers les renseignements contenus dans les déclarations.

Les organismes et les autorités compétents pour statuer sur les déclarations et les demandes d'autorisation dont ils sont saisis par les centres de formalités des entreprises informent ces derniers de leurs décisions.

III.-Les activités pour lesquelles le recours aux centres de formalités des entreprises est possible pour les démarches mentionnées au 2° du I sont fixées par arrêté du ministre chargé de l'économie.

\n
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art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988989", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641463", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050189336", "@num": "242 nonies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632751", "@num": "242 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632729", "@num": "242 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023389252", "@num": "313 BRA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BRA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302062", "@num": "344 GD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 GD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157964", "@num": "85", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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I Lorsqu'une personne non établie dans la Communauté européenne est redevable de la taxe sur la valeur ajoutée ou doit accomplir des obligations déclaratives, elle est tenue de faire accréditer auprès du service des impôts un représentant assujetti établi en France qui s'engage à remplir les formalités incombant à cette personne et, en cas d'opérations imposables, à acquitter la taxe à sa place.A défaut, la taxe sur la valeur ajoutée et, le cas échéant, les pénalités qui s'y rapportent, sont dues par le destinataire de l'opération imposable.
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Les dispositions du premier alinéa ne sont pas applicables lorsque les personnes non établies dans la communauté européenne réalisent uniquement des opérations mentionnées au I de l'article 277 A en suspension du paiement de la taxe sur la valeur ajoutée ou lorsqu'elles réalisent uniquement des livraisons de gaz naturel, d'électricité, de chaleur ou de froid pour lesquelles la taxe est due en France par l'acquéreur conformément aux dispositions du 2 quinquies de l'article 283.
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II Pour l'application du 2 de l'article 283 et à défaut du paiement de la taxe par le preneur, le prestataire non établi dans la Communauté européenne est tenu de désigner un représentant assujetti établi en France qui remplit les formalités afférentes à l'opération en cause et acquitte la taxe.
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III Par dérogation au premier alinéa du I, les personnes non établies dans la Communauté européenne qui réalisent exclusivement des opérations pour lesquelles elles sont dispensées du paiement de la taxe en application du 4 du II de l'article 277 A ou des opérations exonérées en vertu du 4° du III de l'article 291 peuvent charger un assujetti établi en France, accrédité par le service des impôts, d'accomplir les obligations déclaratives afférentes à l'opération en cause.
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Cet assujetti est redevable de la taxe afférente à l'opération pour laquelle il doit effectuer les obligations déclaratives, ainsi que des pénalités qui s'y rapportent, lorsque les conditions auxquelles sont subordonnées la dispense de paiement ou l'exonération ne sont pas remplies.
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I. – Lorsqu'une personne non établie dans l'Union européenne est redevable de la taxe sur la valeur ajoutée ou doit accomplir des obligations déclaratives, elle est tenue de faire accréditer auprès du service des impôts un représentant assujetti établi en France qui s'engage à remplir les formalités incombant à cette personne et, en cas d'opérations imposables, à acquitter la taxe à sa place. A défaut, la taxe sur la valeur ajoutée et, le cas échéant, les pénalités qui s'y rapportent, sont dues par le destinataire de l'opération imposable.

Le premier alinéa n'est pas applicable :

1° Aux personnes établies dans un Etat non membre de l'Union européenne avec lequel la France dispose d'un instrument juridique relatif à l'assistance mutuelle ayant une portée similaire à celle prévue par la directive 2010/24/UE du Conseil du 16 mars 2010 concernant l'assistance mutuelle en matière de recouvrement des créances relatives aux taxes, impôts, droits et autres mesures et par le règlement (UE) n° 904/2010 du Conseil du 7 octobre 2010 concernant la coopération administrative et la lutte contre la fraude dans le domaine de la taxe sur la valeur ajoutée. La liste de ces Etats est fixée par arrêté du ministre chargé du budget ;

2° Aux personnes non établies dans l'Union européenne qui réalisent uniquement des opérations mentionnées au I de l'article 277 A en suspension du paiement de la taxe sur la valeur ajoutée ou des livraisons de gaz naturel, d'électricité, de chaleur ou de froid pour lesquelles la taxe est due en France par l'acquéreur en application du 2 quinquies de l'article 283.

II. – Pour l'application du 2 de l'article 283 et à défaut du paiement de la taxe par le preneur, le prestataire non établi dans l'Union européenne est tenu de désigner un représentant assujetti établi en France qui remplit les formalités afférentes à l'opération en cause et acquitte la taxe.

III. – Par dérogation au premier alinéa du I, les personnes non établies dans l'Union européenne qui réalisent exclusivement des opérations pour lesquelles elles sont dispensées du paiement de la taxe en application du 4 du II de l'article 277 A ou des opérations exonérées en vertu du 4° du III de l'article 291 peuvent charger un assujetti établi en France, accrédité par le service des impôts, d'accomplir les obligations déclaratives afférentes à l'opération en cause.

Cet assujetti est redevable de la taxe afférente à l'opération pour laquelle il doit effectuer les obligations déclaratives, ainsi que des pénalités qui s'y rapportent, lorsque les conditions auxquelles sont subordonnées la dispense de paiement ou l'exonération ne sont pas remplies.

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R561-55 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032940841", "@fin": "2023-01-01", "#text": "Sous-section 1 : Dispositions générales et applicables aux entreprises établies en France", "@debut": "2017-01-01" }, { "@id": "LEGISCTA000043299934", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales et applicables aux entreprises établies en France", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161451", "@fin": "2023-01-01", "#text": "Section préliminaire : Des centres de formalités des entreprises.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000043294137", "@fin": "2999-01-01", "#text": "Section préliminaire : De l’organisme unique chargé des formalités d’entreprises", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006255835", "@fin": "2010-03-04", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021926763", "@fin": "2017-01-01", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2010-03-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032944414", "@fin": "2020-01-01", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039347188", "@fin": "2020-02-14", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041592535", "@fin": "2023-01-01", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2020-02-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043292222", "@fin": "2999-01-01", "@num": "R123-1", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ils reçoivent à cet effet le dossier unique prévu à l'article 2 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle. Ce dossier comporte :

Sous réserve des dispositions du dernier alinéa de l'article L. 711-3, il leur est interdit de communiquer à des tiers les renseignements contenus dans les déclarations.

\n
\n
" } }, "LEGIARTI000039347188": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-02-14", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000039347188", "URL": "article/LEGI/ARTI/00/00/39/34/71/LEGIARTI000039347188.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 9 du décret n° 2019-966 du 18 septembre 2019, les présentes dispositions entrent en vigueur le 1er janvier 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314558", "@num": "2", "#text": "LOI n° 94-126 du 11 février 1994 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "LEGIARTI000038167694", "@num": "1", "#text": "Arrêté du 17 mars 1995 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000370226", "@nortexte": "SPSS9500902A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-17" }, { "@id": "LEGIARTI000038167703", "@num": "2", "#text": "Arrêté du 17 mars 1995 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000370226", "@nortexte": "SPSS9500902A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-17" }, { "@id": "LEGIARTI000030783505", "@num": "7 quater", "#text": "Décret n°98-247 du 2 avril 1998 - art. 7 quater (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000023098214", "@num": "7 ter", "#text": "Décret n°98-247 du 2 avril 1998 - art. 7 ter (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000041914146", "@num": "1", "#text": "Arrêté du 8 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819750", "@nortexte": "AGRG0601032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-06-08" }, { "@id": "LEGIARTI000024760485", "@num": "1", "#text": "Arrêté du 1er mars 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021898116", "@nortexte": "ECEI1002967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-01" }, { "@id": "LEGIARTI000024760488", "@num": "2", "#text": "Arrêté du 1er mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021898116", "@nortexte": "ECEI1002967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-01" }, { "@id": "LEGITEXT000022930155", "#text": "Arrêté du 4 octobre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022929568", "@nortexte": "ECEI1020187A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-10-04" }, { "@id": "LEGITEXT000024755719", "#text": "Arrêté du 28 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024754580", "@nortexte": "EFII1113628A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-28" }, { "@id": "LEGIARTI000036835340", "@num": "2", "#text": "ARRÊTÉ du 22 avril 2015 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030517635", "@nortexte": "EINP1508633A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-22" }, { "@id": "LEGITEXT000034568168", "#text": "Décret n°2017-696 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566317", "@nortexte": "ECFI1703607D", "@numtexte": "2017-696", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036834162", "@num": "3", "#text": "Arrêté du 17 avril 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000036833545", "@nortexte": "ECOP1808515A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-04-17" }, { "@id": "LEGIARTI000037840853", "@num": "2", "#text": "Décret n°2018-1185 du 19 décembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037839141", "@nortexte": "SSAS1829663D", "@numtexte": "2018-1185", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-19" }, { "@id": "LEGIARTI000038162421", "@num": "1", "#text": "Arrêté du 1er février 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038159382", "@nortexte": "SSAS1834975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-01" }, { "@id": "LEGIARTI000038162423", "@num": "2", "#text": "Arrêté du 1er février 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038159382", "@nortexte": "SSAS1834975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-01" }, { "@id": "LEGIARTI000039114120", "@num": "8", "#text": "Décret n°2019-966 du 18 septembre 2019 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000039110244", "@nortexte": "JUSB1925944D", "@numtexte": "2019-966", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000041724558", "@num": "1", "#text": "Décret n°2020-253 du 13 mars 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041722821", "@nortexte": "SSAS1936445D", "@numtexte": "2020-253", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-13" }, { "@id": "LEGIARTI000041911360", "@num": "1", "#text": "Arrêté du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041903908", "@nortexte": "AGRG2012525A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000043271727", "@num": "37", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000043271731", "@num": "39", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 39", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000043271735", "@num": "41", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000043271737", "@num": "42", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 42", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000043271739", "@num": "43", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000043271741", "@num": "44", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000047086402", "@num": "1", "#text": "Arrêté du 6 août 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043933933", "@nortexte": "ECOI2122679A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-06" }, { "@id": "LEGIARTI000045800890", "@num": "1", "#text": "Arrêté du 6 août 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043943563", "@nortexte": "ECOI2122714A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-06" }, { "@id": "LEGITEXT000045799882", "#text": "Arrêté du 9 mai 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045796016", "@nortexte": "ECOI2206228A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-09" }, { "@id": "LEGIARTI000046062253", "@num": "15", "#text": "Décret n°2022-1014 du 19 juillet 2022 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000046061058", "@nortexte": "ECOI2206712D", "@numtexte": "2022-1014", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-19" }, { "@id": "LEGIARTI000046062657", "@num": "2", "#text": "Décret n°2022-1015 du 19 juillet 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046061594", "@nortexte": "ECOI2217211D", "@numtexte": "2022-1015", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-19" }, { "@id": "LEGITEXT000046521328", "#text": "Arrêté du 21 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046520012", "@nortexte": "ECOI2226663A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-21" }, { "@id": "LEGIARTI000046805675", "@num": "2", "#text": "Décret n°2022-1620 du 23 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGITEXT000046830539", "#text": "Arrêté du 28 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046828800", "@nortexte": "PRMX2236475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000046830552", "@num": "1", "#text": "Arrêté du 28 décembre 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046828800", "@nortexte": "PRMX2236475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000047196131", "@num": "2", "#text": "Arrêté du 28 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046828800", "@nortexte": "PRMX2236475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-28" }, { "@id": "LEGITEXT000047193925", "#text": "Arrêté du 17 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047190513", "@nortexte": "PRMX2305084A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-17" }, { "@id": "LEGITEXT000047750952", "#text": "Arrêté du 27 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047748832", "@nortexte": "PRMX2316677A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-27" }, { "@id": "LEGITEXT000048223635", "#text": "Décret n°2023-955 du 17 octobre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048222977", "@nortexte": "ECOI2317960D", "@numtexte": "2023-955", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-17" }, { "@id": "LEGIARTI000048223682", "@num": "17", "#text": "Décret n°2023-955 du 17 octobre 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000048222977", "@nortexte": "ECOI2317960D", "@numtexte": "2023-955", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-17" }, { "@id": "LEGIARTI000048223684", "@num": "18", "#text": "Décret n°2023-955 du 17 octobre 2023 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000048222977", "@nortexte": "ECOI2317960D", "@numtexte": "2023-955", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-17" }, { "@id": "LEGITEXT000048681243", "#text": "Arrêté du 26 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048678503", "@nortexte": "PRMX2334865A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000048681253", "@num": "1", "#text": "Arrêté du 26 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048678503", "@nortexte": "PRMX2334865A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000048681258", "@num": "2", "#text": "Arrêté du 26 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048678503", "@nortexte": "PRMX2334865A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000048681265", "@num": "3", "#text": "Arrêté du 26 décembre 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048678503", "@nortexte": "PRMX2334865A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000006255094", "@num": "Annexe 1-1", "#text": "Code de commerce - art. 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Ils reçoivent à cet effet le dossier unique prévu à l'article 2 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle. Ce dossier comporte :

Les centres de formalités des entreprises reçoivent également les notifications effectuées par les greffes des tribunaux de commerce ou des tribunaux judiciaires statuant en matière commerciale, en application de l'article R. 123-83.

Sous réserve des dispositions du dernier alinéa de l'article L. 711-3, il leur est interdit de communiquer à des tiers les renseignements contenus dans les déclarations.

\n
\n
" } }, "LEGIARTI000041472139": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "289 A", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041472139", "URL": "article/LEGI/ARTI/00/00/41/47/21/LEGIARTI000041472139.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l’article 181 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions entrent en vigueur le 1er janvier 2022. Elles sont applicables aux opérations pour lesquelles l'exigibilité de la taxe sur la valeur ajoutée intervient à compter de cette date.

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art. 291", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042887609", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641463", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050189336", "@num": "242 nonies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632751", "@num": "242 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632729", "@num": "242 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023389252", "@num": "313 BRA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BRA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302062", "@num": "344 GD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 GD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157964", "@num": "85", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826491", "@num": "95", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639947", "@num": "190", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191661", "@fin": "2999-01-01", "#text": "D : Désignation d'un représentant en France", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304446", "@fin": "1993-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304447", "@fin": "1996-05-12", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304448", "@fin": "2002-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304449", "@fin": "2005-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304450", "@fin": "2011-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412233", "@fin": "2013-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949954", "@fin": "2022-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472139", "@fin": "2021-12-31", "@num": "289 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044983770", "@fin": "2025-01-01", "@num": "289 A", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048838515", "@fin": "2999-01-01", "@num": "289 A", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le premier alinéa n'est pas applicable :

Un décret définit les conditions dans lesquelles les obligations déclaratives prévues à l'article 287 sont simplifiées pour ces opérations.

" } }, "LEGIARTI000041592535": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2020-02-14" } }, "META_COMMUN": { "ID": "LEGIARTI000041592535", "URL": "article/LEGI/ARTI/00/00/41/59/25/LEGIARTI000041592535.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 9 du décret n° 2019-966 du 18 septembre 2019, les présentes dispositions entrent en vigueur le 1er janvier 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314558", "@num": "2", "#text": "LOI n° 94-126 du 11 février 1994 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "LEGIARTI000038167694", "@num": "1", "#text": "Arrêté du 17 mars 1995 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000370226", "@nortexte": "SPSS9500902A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-17" }, { "@id": "LEGIARTI000038167703", "@num": "2", "#text": "Arrêté du 17 mars 1995 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000370226", "@nortexte": "SPSS9500902A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-17" }, { "@id": "LEGIARTI000030783505", "@num": "7 quater", "#text": "Décret n°98-247 du 2 avril 1998 - art. 7 quater (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000023098214", "@num": "7 ter", "#text": "Décret n°98-247 du 2 avril 1998 - art. 7 ter (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000041914146", "@num": "1", "#text": "Arrêté du 8 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819750", "@nortexte": "AGRG0601032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-06-08" }, { "@id": "LEGIARTI000024760485", "@num": "1", "#text": "Arrêté du 1er mars 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021898116", "@nortexte": "ECEI1002967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-01" }, { "@id": "LEGIARTI000024760488", "@num": "2", "#text": "Arrêté du 1er mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021898116", "@nortexte": "ECEI1002967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-01" }, { "@id": "LEGITEXT000022930155", "#text": "Arrêté du 4 octobre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022929568", "@nortexte": "ECEI1020187A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-10-04" }, { "@id": "LEGITEXT000024755719", "#text": "Arrêté du 28 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024754580", "@nortexte": "EFII1113628A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-28" }, { "@id": "LEGIARTI000036835340", "@num": "2", "#text": "ARRÊTÉ du 22 avril 2015 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030517635", "@nortexte": "EINP1508633A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-22" }, { "@id": "LEGITEXT000034568168", "#text": "Décret n°2017-696 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566317", "@nortexte": "ECFI1703607D", "@numtexte": "2017-696", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036834162", "@num": "3", "#text": "Arrêté du 17 avril 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000036833545", "@nortexte": "ECOP1808515A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-04-17" }, { "@id": "LEGIARTI000037840853", "@num": "2", "#text": "Décret n°2018-1185 du 19 décembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037839141", "@nortexte": "SSAS1829663D", "@numtexte": "2018-1185", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-19" }, { "@id": "LEGIARTI000038162421", "@num": "1", "#text": "Arrêté du 1er février 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038159382", "@nortexte": "SSAS1834975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-01" }, { "@id": "LEGIARTI000038162423", "@num": "2", "#text": "Arrêté du 1er février 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038159382", "@nortexte": "SSAS1834975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-01" }, { "@id": "LEGIARTI000041576788", "@num": "14", "#text": "Décret n°2020-118 du 12 février 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041566943", "@nortexte": "ECOT1932863D", "@numtexte": "2020-118", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-12" }, { "@id": "LEGIARTI000041724558", "@num": "1", "#text": "Décret n°2020-253 du 13 mars 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041722821", "@nortexte": "SSAS1936445D", "@numtexte": "2020-253", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-13" }, { "@id": "LEGIARTI000041911360", "@num": "1", "#text": "Arrêté du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041903908", "@nortexte": "AGRG2012525A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000043271727", "@num": "37", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000043271731", "@num": "39", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 39", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000043271735", "@num": "41", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000043271737", "@num": "42", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 42", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000043271739", "@num": "43", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000043271741", "@num": "44", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000047086402", "@num": "1", "#text": "Arrêté du 6 août 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043933933", "@nortexte": "ECOI2122679A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-06" }, { "@id": "LEGIARTI000045800890", "@num": "1", "#text": "Arrêté du 6 août 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043943563", "@nortexte": "ECOI2122714A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-06" }, { "@id": "LEGITEXT000045799882", "#text": "Arrêté du 9 mai 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045796016", "@nortexte": "ECOI2206228A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-09" }, { "@id": "LEGIARTI000046062253", "@num": "15", "#text": "Décret n°2022-1014 du 19 juillet 2022 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000046061058", "@nortexte": "ECOI2206712D", "@numtexte": "2022-1014", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-19" }, { "@id": "LEGIARTI000046062657", "@num": "2", "#text": "Décret n°2022-1015 du 19 juillet 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046061594", "@nortexte": "ECOI2217211D", "@numtexte": "2022-1015", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-19" }, { "@id": "LEGITEXT000046521328", "#text": "Arrêté du 21 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046520012", "@nortexte": "ECOI2226663A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-21" }, { "@id": "LEGIARTI000046805675", "@num": "2", "#text": "Décret n°2022-1620 du 23 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGITEXT000046830539", "#text": "Arrêté du 28 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046828800", "@nortexte": "PRMX2236475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000046830552", "@num": "1", "#text": "Arrêté du 28 décembre 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046828800", "@nortexte": "PRMX2236475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000047196131", "@num": "2", "#text": "Arrêté du 28 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046828800", "@nortexte": "PRMX2236475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-28" }, { "@id": "LEGITEXT000047193925", "#text": "Arrêté du 17 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047190513", "@nortexte": "PRMX2305084A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-17" }, { "@id": "LEGITEXT000047750952", "#text": "Arrêté du 27 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047748832", "@nortexte": "PRMX2316677A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-27" }, { "@id": "LEGITEXT000048223635", "#text": "Décret n°2023-955 du 17 octobre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048222977", "@nortexte": "ECOI2317960D", "@numtexte": "2023-955", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-17" }, { "@id": "LEGIARTI000048223682", "@num": "17", "#text": "Décret n°2023-955 du 17 octobre 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000048222977", "@nortexte": "ECOI2317960D", "@numtexte": "2023-955", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-17" }, { "@id": "LEGIARTI000048223684", "@num": "18", "#text": "Décret n°2023-955 du 17 octobre 2023 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000048222977", "@nortexte": "ECOI2317960D", "@numtexte": "2023-955", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-17" }, { "@id": "LEGITEXT000048681243", "#text": "Arrêté du 26 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048678503", "@nortexte": "PRMX2334865A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000048681253", "@num": "1", "#text": "Arrêté du 26 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048678503", "@nortexte": "PRMX2334865A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000048681258", "@num": "2", "#text": "Arrêté du 26 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048678503", "@nortexte": "PRMX2334865A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000048681265", "@num": "3", "#text": "Arrêté du 26 décembre 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048678503", "@nortexte": "PRMX2334865A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000006255094", "@num": "Annexe 1-1", "#text": "Code de commerce - art. Annexe 1-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006239794", "@num": "L711-3", "#text": "Code de commerce - art. L711-3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046073329", "@num": "R123-10", "#text": "Code de commerce - art. R123-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043292178", "@num": "R123-11", "#text": "Code de commerce - art. R123-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046073323", "@num": "R123-13", "#text": "Code de commerce - art. R123-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032944482", "@num": "R123-22", "#text": "Code de commerce - art. R123-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032944474", "@num": "R123-23", "#text": "Code de commerce - art. R123-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048224087", "@num": "R123-242-2", "#text": "Code de commerce - art. R123-242-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048224820", "@num": "R123-267", "#text": "Code de commerce - art. R123-267 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048224826", "@num": "R123-268", "#text": "Code de commerce - art. R123-268 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048224838", "@num": "R123-281", "#text": "Code de commerce - art. R123-281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048224845", "@num": "R123-282", "#text": "Code de commerce - art. R123-282 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048224852", "@num": "R123-293", "#text": "Code de commerce - art. R123-293 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043291571", "@num": "R123-30", "#text": "Code de commerce - art. R123-30 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034568804", "@num": "R123-30-8", "#text": "Code de commerce - art. R123-30-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046073339", "@num": "R123-7", "#text": "Code de commerce - art. R123-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039215914", "@num": "R123-8", "#text": "Code de commerce - art. R123-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006256852", "@num": "R123-83", "#text": "Code de commerce - art. R123-83", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043292349", "@num": "R123-84", "#text": "Code de commerce - art. R123-84 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023585196", "@num": "R741-4", "#text": "Code de commerce - art. R741-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037810623", "@num": "R950-1", "#text": "Code de commerce - art. R950-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236154", "@num": "23-3", "#text": "Code de l'artisanat - art. 23-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047724946", "@num": "R151-2", "#text": "Code de l'artisanat - art. R151-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725378", "@num": "R332-1", "#text": "Code de l'artisanat - art. R332-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704094", "@num": "R133-30-1", "#text": "Code de la sécurité sociale. - art. R133-30-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727711", "@num": "R133-30-5", "#text": "Code de la sécurité sociale. - art. R133-30-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043315170", "@num": "R382-3", "#text": "Code de la sécurité sociale. - art. R382-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043324868", "@num": "R613-14", "#text": "Code de la sécurité sociale. - art. R613-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043587337", "@num": "R613-7", "#text": "Code de la sécurité sociale. - art. R613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043292698", "@num": "R642-3", "#text": "Code de la sécurité sociale. - art. R642-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048224882", "@num": "R642-7", "#text": "Code de la sécurité sociale. - art. R642-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043325103", "@num": "R5142-2", "#text": "Code du travail - art. R5142-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043325209", "@num": "R6351-3", "#text": "Code du travail - art. R6351-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039439898", "@num": "371 AI", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AI (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043314999", "@num": "R561-55", "#text": "Code monétaire et financier - art. R561-55 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033512995", "@num": "L561-46", "#text": "Code monétaire et financier - art. L561-46", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032940841", "@fin": "2023-01-01", "#text": "Sous-section 1 : Dispositions générales et applicables aux entreprises établies en France", "@debut": "2017-01-01" }, { "@id": "LEGISCTA000043299934", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales et applicables aux entreprises établies en France", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161451", "@fin": "2023-01-01", "#text": "Section préliminaire : Des centres de formalités des entreprises.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000043294137", "@fin": "2999-01-01", "#text": "Section préliminaire : De l’organisme unique chargé des formalités d’entreprises", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006255835", "@fin": "2010-03-04", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021926763", "@fin": "2017-01-01", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2010-03-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032944414", "@fin": "2020-01-01", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039347188", "@fin": "2020-02-14", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041592535", "@fin": "2023-01-01", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2020-02-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043292222", "@fin": "2999-01-01", "@num": "R123-1", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ils reçoivent à cet effet le dossier unique prévu à l'article 2 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle. Ce dossier comporte :

1° Les déclarations relatives à la création, aux modifications de la situation ou à la cessation d'activité, y compris les informations relatives au bénéficiaire effectif en application de l'article L. 561-46 du code monétaire et financier, que les entreprises sont tenues de remettre aux administrations, personnes ou organismes mentionnés à l'annexe 1-1 à l'article R. 123-30 ;

Sous réserve des dispositions du dernier alinéa de l'article L. 711-3, il leur est interdit de communiquer à des tiers les renseignements contenus dans les déclarations.

\n
\n
" } }, "LEGIARTI000043292222": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043292222", "URL": "article/LEGI/ARTI/00/00/43/29/22/LEGIARTI000043292222.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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Conformément à l'article 48 du décret n° 2021-300 du 18 mars 2021, ces dispositions entrent en vigueur le 1er janvier 2023.
\n

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art. 7 ter (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000041914146", "@num": "1", "#text": "Arrêté du 8 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819750", "@nortexte": "AGRG0601032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-06-08" }, { "@id": "LEGIARTI000024760485", "@num": "1", "#text": "Arrêté du 1er mars 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021898116", "@nortexte": "ECEI1002967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-01" }, { "@id": "LEGIARTI000024760488", "@num": "2", "#text": "Arrêté du 1er mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021898116", "@nortexte": "ECEI1002967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-01" }, { "@id": "LEGITEXT000022930155", "#text": "Arrêté du 4 octobre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022929568", "@nortexte": "ECEI1020187A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-10-04" }, { "@id": "LEGITEXT000024755719", "#text": "Arrêté du 28 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024754580", "@nortexte": "EFII1113628A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-28" }, { "@id": "LEGIARTI000036835340", "@num": "2", "#text": "ARRÊTÉ du 22 avril 2015 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030517635", "@nortexte": "EINP1508633A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-22" }, { "@id": "LEGITEXT000034568168", "#text": "Décret n°2017-696 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566317", "@nortexte": "ECFI1703607D", "@numtexte": "2017-696", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000036834162", "@num": "3", "#text": "Arrêté du 17 avril 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000036833545", "@nortexte": "ECOP1808515A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-04-17" }, { "@id": "LEGIARTI000037840853", "@num": "2", "#text": "Décret n°2018-1185 du 19 décembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037839141", "@nortexte": "SSAS1829663D", "@numtexte": "2018-1185", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-19" }, { "@id": "LEGIARTI000038162421", "@num": "1", "#text": "Arrêté du 1er février 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038159382", "@nortexte": "SSAS1834975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-01" }, { "@id": "LEGIARTI000038162423", "@num": "2", "#text": "Arrêté du 1er février 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038159382", "@nortexte": "SSAS1834975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-01" }, { "@id": "LEGIARTI000041724558", "@num": "1", "#text": "Décret n°2020-253 du 13 mars 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041722821", "@nortexte": "SSAS1936445D", "@numtexte": "2020-253", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-13" }, { "@id": "LEGIARTI000041911360", "@num": "1", "#text": "Arrêté du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041903908", "@nortexte": "AGRG2012525A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000043271701", "@num": "23", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000043271727", "@num": "37", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000043271731", "@num": "39", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 39", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000043271735", "@num": "41", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000043271737", "@num": "42", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 42", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000043271739", "@num": "43", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000043271741", "@num": "44", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000047086402", "@num": "1", "#text": "Arrêté du 6 août 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043933933", "@nortexte": "ECOI2122679A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-06" }, { "@id": "LEGIARTI000045800890", "@num": "1", "#text": "Arrêté du 6 août 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043943563", "@nortexte": "ECOI2122714A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-06" }, { "@id": "LEGITEXT000045799882", "#text": "Arrêté du 9 mai 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045796016", "@nortexte": "ECOI2206228A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-09" }, { "@id": "LEGIARTI000046062253", "@num": "15", "#text": "Décret n°2022-1014 du 19 juillet 2022 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000046061058", "@nortexte": "ECOI2206712D", "@numtexte": "2022-1014", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-19" }, { "@id": "LEGIARTI000046062657", "@num": "2", "#text": "Décret n°2022-1015 du 19 juillet 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046061594", "@nortexte": "ECOI2217211D", "@numtexte": "2022-1015", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-19" }, { "@id": "LEGITEXT000046521328", "#text": "Arrêté du 21 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046520012", "@nortexte": "ECOI2226663A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-21" }, { "@id": "LEGIARTI000046805675", "@num": "2", "#text": "Décret n°2022-1620 du 23 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGITEXT000046830539", "#text": "Arrêté du 28 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046828800", "@nortexte": "PRMX2236475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000046830552", "@num": "1", "#text": "Arrêté du 28 décembre 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046828800", "@nortexte": "PRMX2236475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000047196131", "@num": "2", "#text": "Arrêté du 28 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046828800", "@nortexte": "PRMX2236475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-28" }, { "@id": "LEGITEXT000047193925", "#text": "Arrêté du 17 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047190513", "@nortexte": "PRMX2305084A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-17" }, { "@id": "LEGITEXT000047750952", "#text": "Arrêté du 27 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047748832", "@nortexte": "PRMX2316677A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-27" }, { "@id": "LEGITEXT000048223635", "#text": "Décret n°2023-955 du 17 octobre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048222977", "@nortexte": "ECOI2317960D", "@numtexte": "2023-955", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-17" }, { "@id": "LEGIARTI000048223682", "@num": "17", "#text": "Décret n°2023-955 du 17 octobre 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000048222977", "@nortexte": "ECOI2317960D", "@numtexte": "2023-955", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-17" }, { "@id": "LEGIARTI000048223684", "@num": "18", "#text": "Décret n°2023-955 du 17 octobre 2023 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000048222977", "@nortexte": "ECOI2317960D", "@numtexte": "2023-955", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-17" }, { "@id": "LEGITEXT000048681243", "#text": "Arrêté du 26 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048678503", "@nortexte": "PRMX2334865A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000048681253", "@num": "1", "#text": "Arrêté du 26 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048678503", "@nortexte": "PRMX2334865A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000048681258", "@num": "2", "#text": "Arrêté du 26 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048678503", "@nortexte": "PRMX2334865A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000048681265", "@num": "3", "#text": "Arrêté du 26 décembre 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048678503", "@nortexte": "PRMX2334865A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000006255094", "@num": "Annexe 1-1", "#text": "Code de commerce - art. Annexe 1-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006239794", "@num": "L711-3", "#text": "Code de commerce - art. L711-3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046073329", "@num": "R123-10", "#text": "Code de commerce - art. R123-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043292178", "@num": "R123-11", "#text": "Code de commerce - art. R123-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046073323", "@num": "R123-13", "#text": "Code de commerce - art. R123-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032944482", "@num": "R123-22", "#text": "Code de commerce - art. R123-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032944474", "@num": "R123-23", "#text": "Code de commerce - art. R123-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048224087", "@num": "R123-242-2", "#text": "Code de commerce - art. R123-242-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048224820", "@num": "R123-267", "#text": "Code de commerce - art. R123-267 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048224826", "@num": "R123-268", "#text": "Code de commerce - art. R123-268 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048224838", "@num": "R123-281", "#text": "Code de commerce - art. R123-281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048224845", "@num": "R123-282", "#text": "Code de commerce - art. R123-282 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048224852", "@num": "R123-293", "#text": "Code de commerce - art. R123-293 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043291571", "@num": "R123-30", "#text": "Code de commerce - art. R123-30 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034568804", "@num": "R123-30-8", "#text": "Code de commerce - art. R123-30-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046073339", "@num": "R123-7", "#text": "Code de commerce - art. R123-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043300480", "@num": "R123-8", "#text": "Code de commerce - art. R123-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006256852", "@num": "R123-83", "#text": "Code de commerce - art. R123-83", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043292349", "@num": "R123-84", "#text": "Code de commerce - art. R123-84 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023585196", "@num": "R741-4", "#text": "Code de commerce - art. R741-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037810623", "@num": "R950-1", "#text": "Code de commerce - art. R950-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236154", "@num": "23-3", "#text": "Code de l'artisanat - art. 23-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047724946", "@num": "R151-2", "#text": "Code de l'artisanat - art. R151-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725378", "@num": "R332-1", "#text": "Code de l'artisanat - art. R332-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704094", "@num": "R133-30-1", "#text": "Code de la sécurité sociale. - art. R133-30-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727711", "@num": "R133-30-5", "#text": "Code de la sécurité sociale. - art. R133-30-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043315170", "@num": "R382-3", "#text": "Code de la sécurité sociale. - art. R382-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043324868", "@num": "R613-14", "#text": "Code de la sécurité sociale. - art. R613-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043587337", "@num": "R613-7", "#text": "Code de la sécurité sociale. - art. R613-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043292698", "@num": "R642-3", "#text": "Code de la sécurité sociale. - art. R642-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048224882", "@num": "R642-7", "#text": "Code de la sécurité sociale. - art. R642-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043325103", "@num": "R5142-2", "#text": "Code du travail - art. R5142-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043325209", "@num": "R6351-3", "#text": "Code du travail - art. R6351-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039439898", "@num": "371 AI", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AI (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043314999", "@num": "R561-55", "#text": "Code monétaire et financier - art. R561-55 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033512995", "@num": "L561-46", "#text": "Code monétaire et financier - art. L561-46", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032940841", "@fin": "2023-01-01", "#text": "Sous-section 1 : Dispositions générales et applicables aux entreprises établies en France", "@debut": "2017-01-01" }, { "@id": "LEGISCTA000043299934", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales et applicables aux entreprises établies en France", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161451", "@fin": "2023-01-01", "#text": "Section préliminaire : Des centres de formalités des entreprises.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000043294137", "@fin": "2999-01-01", "#text": "Section préliminaire : De l’organisme unique chargé des formalités d’entreprises", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006255835", "@fin": "2010-03-04", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021926763", "@fin": "2017-01-01", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2010-03-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032944414", "@fin": "2020-01-01", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039347188", "@fin": "2020-02-14", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041592535", "@fin": "2023-01-01", "@num": "R123-1", "@etat": "MODIFIE", "@debut": "2020-02-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043292222", "@fin": "2999-01-01", "@num": "R123-1", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-L'organisme unique mentionné à l'article L. 123-33 permet aux entreprises de réaliser l'ensemble des formalités et procédures nécessaires à l'accès et à l'exercice de leur activité.
\n
\n Il reçoit à cet effet le dossier unique prévu à l'article L. 123-33. Ce dossier comporte :
\n
\n 1° Les déclarations relatives à leur création, aux modifications de leur situation ou à la cessation de leur activité, y compris les informations relatives au bénéficiaire effectif en application de l'article L. 561-46 du code monétaire et financier, que les entreprises sont tenues de remettre aux administrations, personnes ou organismes destinataires mentionnés à l'article L. 123-32 et dont la liste est établie par l'arrêté prévu à l'article R. 123-16 ;
\n
\n 2° Les demandes d'autorisation nécessaires à leur activité que les entreprises sont tenues de remettre aux autorités compétentes pour la délivrance de ces autorisations sauf si le déclarant souhaite déposer ces demandes directement auprès des autorités compétentes.
\n
\n Les inscriptions, d'office ou à la demande de tiers légalement ou judiciairement habilités, de mentions relatives à la création, aux modifications de la situation ou à la cessation d'activité, y compris celles intervenant au cours des procédures de sauvegarde ou de redressement ou de liquidation judiciaires, sont réalisées par les organismes destinataires après transmission, par leurs soins, du dossier à l'organisme unique, à l'exception des greffiers de tribunaux de commerce qui procèdent à l'inscription concomitamment à la transmission du dossier.
\n
\n Lorsqu'une disposition particulière le prévoit, les demandes d'inscription sont présentées par les tiers légalement ou judiciairement habilités auprès de l'organisme unique.
\n
\n II.-L'organisme unique transmet les renseignements ou pièces du dossier à chacun des organismes destinataires et, le cas échéant et selon leur compétence, à chacune des autorités habilitées à délivrer les autorisations.
\n
\n Sous réserve des dispositions du dernier alinéa de l'article L. 711-3, il est interdit à l'organisme unique et aux organismes destinataires de communiquer à des tiers les renseignements contenus dans les déclarations.

" } }, "LEGIARTI000044983770": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "289 A", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044983770", "URL": "article/LEGI/ARTI/00/00/44/98/37/LEGIARTI000044983770.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au C du III de l'article 30 de la loi n° 2021-1900 du 30 décembre 2021, pour les accréditations délivrées avant le 1er janvier 2022, le 3° du A du IV de l'article 289 A est applicable à compter du 1er janvier 2024.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 43, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000002293863", "@num": "43", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 43, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317200", "@num": "49", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 49 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGITEXT000027655925", "#text": "Arrêté du 15 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGIARTI000043187334", "@num": "1", "#text": "Arrêté du 15 mai 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGITEXT000034823513", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265065", "@nortexte": "ECFE1633938A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000041438501", "#text": "Arrêté du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041438510", "@num": "1", "#text": "Arrêté du 30 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGITEXT000043186860", "#text": "Arrêté du 16 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043185211", "@nortexte": "CCPE2101603A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000044604131", "@num": "L152-2", "#text": "Code des impositions sur les biens et services - art. 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L152-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000045086742", "#text": "Arrêté du 27 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045084336", "@nortexte": "ECOE2200439A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-27" }, { "@id": "LEGITEXT000045126705", "#text": "Décret n°2022-126 du 4 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045123988", "@nortexte": "ECOE2200437D", "@numtexte": "2022-126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-04" }, { "@id": "LEGITEXT000045632664", "#text": "Décret n°2022-589 du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632674", "@num": "1", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632678", "@num": "2", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGITEXT000045744998", "#text": "Arrêté du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045745004", "@num": "1", "#text": "Arrêté du 20 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000046805675", "@num": "2", "#text": "Décret n°2022-1620 du 23 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304331", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304406", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309557", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988989", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641463", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050189336", "@num": "242 nonies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632751", "@num": "242 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632729", "@num": "242 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023389252", "@num": "313 BRA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BRA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302062", "@num": "344 GD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 GD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157964", "@num": "85", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826491", "@num": "95", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639947", "@num": "190", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191661", "@fin": "2999-01-01", "#text": "D : Désignation d'un représentant en France", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304446", "@fin": "1993-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304447", "@fin": "1996-05-12", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304448", "@fin": "2002-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304449", "@fin": "2005-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304450", "@fin": "2011-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412233", "@fin": "2013-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949954", "@fin": "2022-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472139", "@fin": "2021-12-31", "@num": "289 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044983770", "@fin": "2025-01-01", "@num": "289 A", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048838515", "@fin": "2999-01-01", "@num": "289 A", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le premier alinéa n'est pas applicable :

II. – Pour l'application du 2 de l'article 283 et à défaut du paiement de la taxe par le preneur, le prestataire non établi dans l'Union européenne est tenu de désigner un représentant assujetti établi en France, accrédité auprès du service des impôts, qui remplit les formalités afférentes à l'opération en cause et acquitte la taxe.

Un décret définit les conditions dans lesquelles les obligations déclaratives prévues à l'article 287 sont simplifiées pour ces opérations.

IV.-A.-Aux fins d'application des I à III du présent article, seule peut être accréditée la personne qui remplit les conditions suivantes :
\n
\n 1° Ni elle ni aucun de ses dirigeants, lorsqu'il s'agit d'une personne morale, n'a commis d'infractions graves ou répétées aux dispositions fiscales, n'a fait l'objet des sanctions prévues aux articles L. 651-2, L. 653-2 et L. 653-8 du code de commerce au cours des trois années qui précèdent ni ne fait l'objet d'une mesure d'interdiction en cours d'exécution prévue au même article L. 653-8 ;
\n
\n 2° Elle dispose d'une organisation administrative et de moyens humains et matériels lui permettant d'assurer sa mission de représentation ;
\n
\n 3° Elle dispose d'une solvabilité financière en relation avec ses obligations de représentant ou d'une garantie financière à hauteur d'un quart des sommes nées de ces obligations, qui résulte d'un engagement de caution pris par une société de caution mutuelle, un organisme de garantie collective, une compagnie d'assurance, une banque ou un établissement financier habilité à donner caution. Toutefois, lorsque ces sommes ne peuvent être déterminées pour une personne représentée, elle dispose, pour les obligations associées à cette personne, d'une garantie financière égale à un niveau fixé par arrêté du ministre chargé du budget.
\n
\n B.-Le service des impôts retire l'accréditation du représentant lorsque celui-ci cesse de remplir les conditions mentionnées au A du présent IV ou lorsqu'il ne respecte pas les obligations déclaratives et de paiement des taxes qui lui incombent pour le compte des personnes qu'il représente ou pour son propre compte.
\n
\n C.-Les modalités de délivrance et de retrait de l'accréditation sont déterminées par décret en Conseil d'Etat.

" } }, "LEGIARTI000046813387": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "371 AK", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046813387", "URL": "article/LEGI/ARTI/00/00/46/81/33/LEGIARTI000046813387.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 3 du décret n° 2022-1620 du 23 décembre 2022, ces dispositions entrent en vigueur le 1er janvier 2023.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046805675", "@num": "2", "#text": "Décret n°2022-1620 du 23 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000006255835", "@num": "R123-1", "#text": "Code de commerce - art. R123-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255891", "@num": "R123-7", "#text": "Code de commerce - art. R123-7", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304446", "@num": "289 A", "#text": "Code général des impôts, CGI. - art. 289 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133679", "@fin": "2023-01-01", "#text": "Chapitre I ter : Centre de formalités des entreprises", "@debut": "1981-03-21" }, { "@id": "LEGISCTA000046074324", "@fin": "2999-01-01", "#text": "Chapitre Ier ter : contrôle et validation des données des entreprises étrangères sans établissement en France", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114395", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1978-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295095", "@fin": "2007-01-01", "@num": "371 AK", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295096", "@fin": "2008-04-03", "@num": "371 AK", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018621061", "@fin": "2023-01-01", "@num": "371 AK", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046813387", "@fin": "2999-01-01", "@num": "371 AK", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le teneur du Registre national des entreprises, sur demande de la direction générale des finances publiques, procède à la radiation de toute entreprise inscrite à ce registre qui ne respecte pas son obligation de faire accréditer un représentant assujetti établi en France dans les conditions de l'article 289 A du code général des impôts.
\n
La radiation est effectuée par l'intermédiaire de l'organisme unique mentionné à l'article R. 123-1 du code de commerce, dans les conditions prévues à l'article R. 123-7 du même code.

" } }, "LEGIARTI000048838515": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "289 A", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048838515", "URL": "article/LEGI/ARTI/00/00/48/83/85/LEGIARTI000048838515.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VI de l’article 112 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2025.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 43, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000002293863", "@num": "43", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 43, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317200", "@num": "49", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 49 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGITEXT000027655925", "#text": "Arrêté du 15 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGIARTI000043187334", "@num": "1", "#text": "Arrêté du 15 mai 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGITEXT000034823513", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265065", "@nortexte": "ECFE1633938A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000041438501", "#text": "Arrêté du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041438510", "@num": "1", "#text": "Arrêté du 30 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGITEXT000043186860", "#text": "Arrêté du 16 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043185211", "@nortexte": "CCPE2101603A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000044604131", "@num": "L152-2", "#text": "Code des impositions sur les biens et services - art. L152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604127", "@num": "L152-4", "#text": "Code des impositions sur les biens et services - art. L152-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000045086742", "#text": "Arrêté du 27 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045084336", "@nortexte": "ECOE2200439A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-27" }, { "@id": "LEGITEXT000045126705", "#text": "Décret n°2022-126 du 4 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045123988", "@nortexte": "ECOE2200437D", "@numtexte": "2022-126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-04" }, { "@id": "LEGITEXT000045632664", "#text": "Décret n°2022-589 du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632674", "@num": "1", "#text": "Décret n°2022-589 du 20 avril 2022 - 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Le premier alinéa n'est pas applicable :

II. – (Abrogé)

III. – (Abrogé)

IV.-A.-Aux fins d'application du présent article, seule peut être accréditée la personne qui remplit les conditions suivantes :
\n
\n1° Ni elle ni aucun de ses dirigeants, lorsqu'il s'agit d'une personne morale, n'a commis d'infractions graves ou répétées aux dispositions fiscales, n'a fait l'objet des sanctions prévues aux articles L. 651-2, L. 653-2 et L. 653-8 du code de commerce au cours des trois années qui précèdent ni ne fait l'objet d'une mesure d'interdiction en cours d'exécution prévue au même article L. 653-8 ;
\n
\n2° Elle dispose d'une organisation administrative et de moyens humains et matériels lui permettant d'assurer sa mission de représentation ;
\n
\n3° Elle dispose d'une solvabilité financière en relation avec ses obligations de représentant ou d'une garantie financière à hauteur d'un quart des sommes nées de ces obligations, qui résulte d'un engagement de caution pris par une société de caution mutuelle, un organisme de garantie collective, une compagnie d'assurance, une banque ou un établissement financier habilité à donner caution. Toutefois, lorsque ces sommes ne peuvent être déterminées pour une personne représentée, elle dispose, pour les obligations associées à cette personne, d'une garantie financière égale à un niveau fixé par arrêté du ministre chargé du budget.
\n
\nB.-Le service des impôts retire l'accréditation du représentant lorsque celui-ci cesse de remplir les conditions mentionnées au A du présent IV ou lorsqu'il ne respecte pas les obligations déclaratives et de paiement des taxes qui lui incombent pour le compte des personnes qu'il représente ou pour son propre compte.
\n
\nC.-Les modalités de délivrance et de retrait de l'accréditation sont déterminées par décret en Conseil d'Etat.

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Article 2 ENTIEREMENT_MODIF (Décret n° 2022-1620 du 23 décembre 2022 relatif à la signature des déclarations des formalités des entreprises, à la consultation du Registre national des entreprises et à la radiation de certaines entreprises)