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A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 257 bis\n
\n

\n
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Lors de la transmission à titre onéreux, à titre gratuit ou sous forme d'apport à une société d'une universalité totale ou partielle de biens effectuée entre redevables de la taxe sur la valeur ajoutée, aucune livraison de biens ou prestation de services n'est réputée intervenir.

L'adhésion ou la sortie d'un assujetti en tant que membre d'un assujetti unique constitué en application de l'article 256 C constitue le transfert d'une universalité totale bénéficiant des dispositions du présent article.

Le bénéficiaire est réputé continuer la personne du cédant, notamment à raison des régularisations de la taxe déduite par ce dernier, ainsi que, s'il y a lieu, pour l'application des dispositions du e du 1 de l'article 266, de l'article 268 ou de l'article 297 A.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000046869020", "cible": true, "cidtexte": "JORFTEXT000046845631", "id": "LEGIARTI000046852410", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000046852410", "liens_entrants": true }

Article 58 ENTIEREMENT_MODIF (LOI n° 2022-1726 du 30 décembre 2022 de finances pour 2023 (1))