{ "article": { "LEGIARTI000047272332": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "411 bis", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-31", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047272332", "URL": "article/LEGI/ARTI/00/00/47/27/23/LEGIARTI000047272332.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Se reporter aux conditions d'application prévues au IV de l'article 7 de la loi n° 2021-953 du 19 juillet 2021.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044983529", "@num": "7", "#text": "LOI n°2021-953 du 19 juillet 2021 - art. 7 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000043805899", "@nortexte": "ECOX2116131L", "@numtexte": "2021-953", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2021-07-19" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169084", "@fin": "2999-01-01", "#text": "B. - Deuxième classe.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153202", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Contraventions douanières", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138934", "@fin": "2999-01-01", "#text": "Section 1 : Classification des infractions douanières et peines principales", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122136", "@fin": "2999-01-01", "#text": "Chapitre VI : Dispositions répressives", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099277", "@fin": "2999-01-01", "#text": "Titre XII : Contentieux et recouvrement", "@debut": "2002-12-31" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041406572", "@fin": "2021-07-01", "@num": "411 bis", "@etat": "MODIFIE", "@debut": "2020-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041512276", "@fin": "2021-07-21", "@num": "411 bis", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043829007", "@fin": "2022-01-01", "@num": "411 bis", "@etat": "MODIFIE", "@debut": "2021-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000047272332", "@fin": "2021-12-31", "@num": "411 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044872573", "@fin": "2023-01-01", "@num": "411 bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000045058490", "@fin": "2025-01-01", "@num": "411 bis", "@etat": "ABROGE", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le fait d'avoir obtenu, de manière indue, le tarif réduit mentionné au D du II de l'article 32 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 est passible d'une amende comprise entre une et deux fois le montant indu.

" } }, "LEGIARTI000044983529": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044983529", "URL": "article/LEGI/ARTI/00/00/44/98/35/LEGIARTI000044983529.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043828999", "@num": "32", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 32 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000043840574", "@num": "32", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 32 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000044875143", "@num": "60", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 60 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044794644", "@num": "51", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045079961", "@num": "266 quinquies C", "#text": "Code des douanes - art. 266 quinquies C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047272332", "@num": "411 bis", "#text": "Code des douanes - art. 411 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872763", "@num": "265 B", "#text": "Code des douanes - art. 265 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041505120", "@num": "265 B bis", "#text": "Code des douanes - art. 265 B bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041512294", "@num": "265 octies A", "#text": "Code des douanes - art. 265 octies A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041512294", "@num": "265 octies A", "#text": "Code des douanes - art. 265 octies A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042198835", "@num": "265 octies B", "#text": "Code des douanes - art. 265 octies B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042198835", "@num": "265 octies B", "#text": "Code des douanes - art. 265 octies B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910867", "@num": "265 octies C", "#text": "Code des douanes - art. 265 octies C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910867", "@num": "265 octies C", "#text": "Code des douanes - art. 265 octies C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043808350", "@num": "265 octies D", "#text": "Code des douanes - art. 265 octies D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043808350", "@num": "265 octies D", "#text": "Code des douanes - art. 265 octies D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829028", "@num": "266 quater", "#text": "Code des douanes - art. 266 quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045079967", "@num": "266 quinquies C", "#text": "Code des douanes - art. 266 quinquies C (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872578", "@num": "410", "#text": "Code des douanes - art. 410 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042198613", "@num": "416 bis C", "#text": "Code des douanes - art. 416 bis C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000043806435", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2021-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000043806441", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2021-07-21" } ] }, "@cid": "JORFTEXT000043805899", "@nor": "ECOX2116131L", "@num": "2021-953", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2021-953 du 19 juillet 2021 de finances rectificative pour 2021 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000043805899", "@c_titre_court": "LOI n°2021-953 du 19 juillet 2021" }, { "@fin": "2999-01-01", "#text": "LOI n° 2021-953 du 19 juillet 2021 de finances rectificative pour 2021 (1)", "@debut": "2021-07-21", "@id_txt": "LEGITEXT000043806434", "@c_titre_court": "LOI n°2021-953 du 19 juillet 2021" } ], "@date_publi": "2021-07-20", "@date_signature": "2021-07-19", "@num_parution_jo": "0166" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043806445", "@fin": "2021-12-30", "@num": "7", "@etat": "MODIFIE", "@debut": "2021-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044875725", "@fin": "2022-01-01", "@num": "7", "@etat": "MODIFIE", "@debut": "2021-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983529", "@fin": "2999-01-01", "@num": "7", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000043805915", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. à III.-A créé les dispositions suivantes :

-Code des douanes
Art. 265 octies D
\n

A modifié les dispositions suivantes :

-Code des douanes
Art. 265 B, Art. 266 quater, Art. 266 quinquies C, Art. 410 , Art. 411 bis
\n

-LOI n° 2013-1278 du 29 décembre 2013
Art. 32
\n
-LOI n° 2019-1479 du 28 décembre 2019
Art. 60
\n
\n
\n
\n
A modifié les dispositions suivantes :
\n
-Code des douanes
Art. 416 bis C
\n
\n
A abrogé les dispositions suivantes :
\n
-Code des douanes
Art. 265 B bis, Art. 265 octies A, Art. 265 octies B, Art. 265 octies C, Art. 265 octies D
\n
\n
\n
A modifié les dispositions suivantes :
\n
-Code des douanes
Art. 265 octies A, Art. 265 octies B, Art. 265 octies C
\n
\n
\n
\n
\n

IV.-A.-Les 1°, 3° et 5° et le a des 7°, 8° et 10° du I ainsi que les a et c du 1°, les b et c du 2° et les 3° et 5° du II s'appliquent aux produits soumis à la taxe prévue à l'article 265 du code des douanes pour lesquels cette taxe devient exigible à compter du 1er juillet 2021 et aux fournitures d'électricité pour lesquelles le fait générateur et l'exigibilité de la taxe prévue à l'article 266 quinquies C du même code interviennent à compter de cette même date.

Les 2°, 9° et 11° du I et le e du 2° du II du présent article s'appliquent aux travaux réalisés à compter de cette même date.

B.-(Abrogé)

V.-(Abrogé).

" } } }, "article_lien": [ { "article_id": "LEGIARTI000044983529", "cible": true, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000047272332", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000047272332", "liens_entrants": true }

Article 411 bis AUTONOME MODIFIE_MORT_NE, en vigueur du 01/01/2023 au 31/12/2021 (Code des douanes)