{ "article": { "LEGIARTI000046852414": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "63", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046852414", "URL": "article/LEGI/ARTI/00/00/46/85/24/LEGIARTI000046852414.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046869238", "@num": "5", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 5 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000046869230", "@num": "6", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 6 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046977157", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046977069", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046852186", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046852190", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2023-01-01" } ] }, "@cid": "JORFTEXT000046845631", "@nor": "ECOX2225087L", "@num": "2022-1726", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2022-1726 du 30 décembre 2022 de finances pour 2023 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046845631", "@c_titre_court": "LOI n°2022-1726 du 30 décembre 2022" }, { "@fin": "2999-01-01", "#text": "LOI n° 2022-1726 du 30 décembre 2022 de finances pour 2023 (1)", "@debut": "2023-01-01", "@id_txt": "LEGITEXT000046852185", "@c_titre_court": "LOI n°2022-1726 du 30 décembre 2022" } ], "@date_publi": "2022-12-31", "@date_signature": "2022-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000046852414", "@fin": "2999-01-01", "@num": "63", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046845701", "@fin": "2999-01-01", "@num": "63", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- LOI n°2020-473 du 25 avril 2020
\n Art. 5, Art. 6\n
\n

\n
" } }, "LEGIARTI000046869230": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046869230", "URL": "article/LEGI/ARTI/00/00/46/86/92/LEGIARTI000046869230.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046852414", "@num": "63", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 63", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000046878502", "@num": "278-0 bis", "#text": "Code général des impôts, CGI. - art. 278-0 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310095", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310103", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046097856", "@fin": "2999-01-01", "#text": "MESURES FISCALES", "@debut": "2020-04-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000041822127", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2020-04-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000041822131", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2020-04-26" } ] }, "@cid": "JORFTEXT000041820860", "@nor": "CPAX2009624L", "@num": "2020-473", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2020-473 du 25 avril 2020 de finances rectificative pour 2020 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000041820860", "@c_titre_court": "LOI n°2020-473 du 25 avril 2020" }, { "@fin": "2999-01-01", "#text": "LOI n° 2020-473 du 25 avril 2020 de finances rectificative pour 2020 (1)", "@debut": "2020-04-26", "@id_txt": "LEGITEXT000041822126", "@c_titre_court": "LOI n°2020-473 du 25 avril 2020" } ], "@date_publi": "2020-04-26", "@date_signature": "2020-04-25", "@num_parution_jo": "0102" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041822141", "@fin": "2020-08-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2020-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042194687", "@fin": "2022-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2020-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983851", "@fin": "2023-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869230", "@fin": "2023-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048835231", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000041820873", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.\n
Art. 278-0 bis
\n

II.-Le I du présent article s'applique aux livraisons et acquisitions intracommunautaires dont le fait générateur intervient à compter du 1er mars 2020.

III.-Le K ter de l'article 278-0 bis du code général des impôts est abrogé le 1er janvier 2024.

IV.-(Abrogé)

" } }, "LEGIARTI000046869238": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046869238", "URL": "article/LEGI/ARTI/00/00/46/86/92/LEGIARTI000046869238.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046852414", "@num": "63", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 63", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000046878502", "@num": "278-0 bis", "#text": "Code général des impôts, CGI. - art. 278-0 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310095", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310103", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046097856", "@fin": "2999-01-01", "#text": "MESURES FISCALES", "@debut": "2020-04-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000041822127", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2020-04-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000041822131", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2020-04-26" } ] }, "@cid": "JORFTEXT000041820860", "@nor": "CPAX2009624L", "@num": "2020-473", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2020-473 du 25 avril 2020 de finances rectificative pour 2020 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000041820860", "@c_titre_court": "LOI n°2020-473 du 25 avril 2020" }, { "@fin": "2999-01-01", "#text": "LOI n° 2020-473 du 25 avril 2020 de finances rectificative pour 2020 (1)", "@debut": "2020-04-26", "@id_txt": "LEGITEXT000041822126", "@c_titre_court": "LOI n°2020-473 du 25 avril 2020" } ], "@date_publi": "2020-04-26", "@date_signature": "2020-04-25", "@num_parution_jo": "0102" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041822139", "@fin": "2020-08-01", "@num": "5", "@etat": "MODIFIE", "@debut": "2020-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042194700", "@fin": "2022-01-01", "@num": "5", "@etat": "MODIFIE", "@debut": "2020-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983862", "@fin": "2023-01-01", "@num": "5", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869238", "@fin": "2023-12-31", "@num": "5", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048835251", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000041820872", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.\n
Art. 278-0 bis
\n

II.-Le I du présent article s'applique aux livraisons et acquisitions intracommunautaires dont le fait générateur intervient à compter du 24 mars 2020.

III.-Le K bis de l'article 278-0 bis du code général des impôts est abrogé le 1er janvier 2024.

IV.-(Abrogé)

" } } }, "article_lien": [ { "article_id": "LEGIARTI000046869230", "cible": true, "cidtexte": "JORFTEXT000046845631", "id": "LEGIARTI000046852414", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000046869238", "cible": true, "cidtexte": "JORFTEXT000046845631", "id": "LEGIARTI000046852414", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000046852414", "liens_entrants": true }

Article 63 ENTIEREMENT_MODIF (LOI n° 2022-1726 du 30 décembre 2022 de finances pour 2023 (1))