{ "article": { "LEGIARTI000047784730": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047784730", "URL": "article/LEGI/ARTI/00/00/47/78/47/LEGIARTI000047784730.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000033860635", "@num": "2", "#text": "Décret n°2017-26 du 12 janvier 2017 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000033860620", "@nortexte": "DEVR1603472D", "@numtexte": "2017-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-12" }, { "@id": "JORFARTI000033860671", "@num": "22", "#text": "Décret n°2017-26 du 12 janvier 2017 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000033860620", "@nortexte": "DEVR1603472D", "@numtexte": "2017-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-12" }, { "@id": "LEGISCTA000047784745", "#text": "Code général des impôts, annexe IV, CGIANIV. - A quinquies : Prestations de pose, d'installati... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047784747", "@num": "30-0 H", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 30-0 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025064431", "@num": "278-0 bis", "#text": "Code général des impôts, CGI. - art. 278-0 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024402444", "@num": "R111-14-2", "#text": "Code de la construction et de l'habitation. - art. R111-14-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043964046", "@num": "L353-12", "#text": "Code de l'énergie - art. L353-12", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043964048", "@num": "L353-13", "#text": "Code de l'énergie - art. L353-13", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "I de la section IV du chapitre premier du titre II de la première partie du livre Ier de l'annexe IV au code général des impôts", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000047783647", "@nor": "ECOE2311568A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 22 juin 2023 relatif aux exigences techniques concernant la configuration des infrastructures de recharge pour véhicules électriques pour l'application du taux réduit de taxe sur la valeur ajoutée", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000047783647", "@c_titre_court": "Arrêté du 22 juin 2023" }, { "@fin": "2999-01-01", "#text": "Arrêté du 22 juin 2023 relatif aux exigences techniques concernant la configuration des infrastructures de recharge pour véhicules électriques pour l'application du taux réduit de taxe sur la valeur ajoutée", "@debut": "2023-07-06", "@id_txt": "LEGITEXT000047784721", "@c_titre_court": "Arrêté du 22 juin 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-07-05", "@date_signature": "2023-06-22", "@num_parution_jo": "0154" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000047784730", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000047783656", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code général des impôts, annexe IV, CGIANIV.
\n Sct. A quinquies : Prestations de pose, d'installation et d'entretien d'infrastructures de recharge pour véhicules électriques, Art. 30-0 H\n
\n

\n
" } }, "LEGIARTI000024402483": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R111-14-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-11-02", "DATE_DEBUT": "2011-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000024402483", "URL": "article/LEGI/ARTI/00/00/24/40/24/LEGIARTI000024402483.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2011-873 du 25 juillet 2011 article 2 : Les présentes dispositions s'appliquent aux constructions de bâtiments dont la date de dépôt de la demande de permis de construire est postérieure au 1er janvier 2012.
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024402323", "@num": "1", "#text": "Décret n°2011-873\n du 25 juillet 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024400356", "@nortexte": "DEVL1105488D", "@numtexte": "2011-873", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2011-07-25" }, { "@id": "LEGIARTI000029680147", "@num": "2", "#text": "Décret n°2011-873\n du 25 juillet 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024400356", "@nortexte": "DEVL1105488D", "@numtexte": "2011-873", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-07-25" }, { "@id": "LEGIARTI000025397161", "@num": "1", "#text": "Arrêté du 20 février 2012 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000025395138", "@nortexte": "DEVL1202477A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-20" }, { "@id": "LEGIARTI000025397163", "@num": "2", "#text": "Arrêté du 20 février 2012 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000025395138", "@nortexte": "DEVL1202477A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-20" }, { "@id": "LEGITEXT000029678277", "#text": "ARRÊTÉ du 30 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029676634", "@nortexte": "ETLL1414367A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-30" }, { "@id": "LEGITEXT000032896399", "#text": "Arrêté du 13 juillet 2016 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032894249", "@nortexte": "LHAL1603565A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-13" }, { "@id": "LEGIARTI000032896409", "@num": "1", "#text": "Arrêté du 13 juillet 2016 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032894249", "@nortexte": "LHAL1603565A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-13" }, { "@id": "LEGIARTI000033993822", "@num": "2", "#text": "Arrêté du 13 juillet 2016 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032894249", "@nortexte": "LHAL1603565A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-13" }, { "@id": "LEGITEXT000032896269", "#text": "Décret n°2016-968 du 13 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032894192", "@nortexte": "LHAL1530937D", "@numtexte": "2016-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-13" }, { "@id": "LEGITEXT000033992756", "#text": "Arrêté du 3 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033991584", "@nortexte": "LHAL1632858A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-03" }, { "@id": "LEGITEXT000042995574", "#text": "Arrêté du 23 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042739815", "@nortexte": "LOGL2013140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-23" }, { "@id": "LEGIARTI000042995579", "@num": "1", "#text": "Arrêté du 23 décembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042739815", "@nortexte": "LOGL2013140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-23" }, { "@id": "LEGIARTI000042995597", "@num": "4", "#text": "Arrêté du 23 décembre 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042739815", "@nortexte": "LOGL2013140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-23" }, { "@id": "LEGITEXT000047784721", "#text": "Arrêté du 22 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047783647", "@nortexte": "ECOE2311568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-22" }, { "@id": "LEGIARTI000047784730", "@num": "1", "#text": "Arrêté du 22 juin 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047783647", "@nortexte": "ECOE2311568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-22" }, { "@id": "LEGIARTI000047784747", "@num": "30-0 H", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 30-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006177428", "@fin": "2021-07-01", "#text": "Section 2 : Dispositions générales applicables aux bâtiments d'habitation.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160482", "@fin": "2021-07-01", "#text": "Chapitre Ier : Règles générales.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145268", "@fin": "2021-07-01", "#text": "Titre Ier : Construction des bâtiments.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132252", "@fin": "2021-07-01", "#text": "Livre Ier : Dispositions générales.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024402483", "@fin": "2014-11-02", "@num": "R111-14-2", "@etat": "MODIFIE", "@debut": "2011-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029680135", "@fin": "2017-01-01", "@num": "R111-14-2", "@etat": "MODIFIE", "@debut": "2014-11-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032909975", "@fin": "2020-12-27", "@num": "R111-14-2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042810045", "@fin": "2021-07-01", "@num": "R111-14-2", "@etat": "ABROGE", "@debut": "2020-12-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Lorsque les bâtiments neufs à usage principal d'habitation groupant au moins deux logements sont équipés d'un parc de stationnement bâti clos et couvert d'accès réservé aux seuls occupants des places de stationnement, constitué notamment de places de stationnement individuelles fermées ou d'accès sécurisé, ce parc est alimenté en électricité pour permettre la recharge des véhicules électriques ou hybrides rechargeables.
\n
L'équipement réalisé est relié à un tableau général basse tension en aval du disjoncteur de l'immeuble, se situant dans un local technique électrique.
\n
Tout ou partie des places du parc de stationnement doit être conçu de manière à pouvoir accueillir ultérieurement un point de charge pour la recharge normale d'un véhicule électrique ou hybride rechargeable, disposant d'un système de mesure permettant une facturation individuelle des consommations.
\n
Dans ce but, des fourreaux, des chemins de câble ou des conduits sont installés à partir du tableau général basse tension de façon à pouvoir desservir au moins 10 % des places destinées aux véhicules automobiles, avec un minimum d'une place.
\n
Ce minimum de places à équiper se calcule par rapport à la plus petite des valeurs suivantes :
\n
― soit la totalité des emplacements exigés par le document d'urbanisme, s'il prévoit moins d'une place par logement ;
\n
― soit la totalité des emplacements représentant en moyenne une place par logement, majorée du nombre de places exigées pour d'autres usages que le logement.
\n
Les places desservies sont soit des places individuelles, soit un espace commun.
\n
Un arrêté conjoint des ministres chargés de la construction et de l'énergie précise les modalités d'application du présent article, notamment les caractéristiques de la recharge normale.
\n
" } }, "LEGIARTI000025064431": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278-0 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-08-18", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025064431", "URL": "article/LEGI/ARTI/00/00/25/06/44/LEGIARTI000025064431.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2011-1978 du 28 décembre 2011, art. 13-III : ces dispositions s'appliquent aux opérations pour lesquelles la taxe sur la valeur ajoutée est exigible à compter du 1er janvier 2012. Se reporter aux dispositions de l'article 13 III 1° à 8° pour les dérogations.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025062745", "@num": "13", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000027113419", "#text": "Arrêté du 22 février 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027112292", "@nortexte": "AFSS1304564A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-22" }, { "@id": "LEGIARTI000027113424", "@num": "1", "#text": "Arrêté du 22 février 2013 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027112292", "@nortexte": "AFSS1304564A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-22" }, { "@id": "LEGITEXT000027570442", "#text": "Décret n°2013-510\n du 17 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027568801", "@nortexte": "EFIE1305990D", "@numtexte": "2013-510", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-17" }, { "@id": "LEGITEXT000028690429", "#text": "Arrêté du 24 février 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028684816", "@nortexte": "AFSS1404818A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-24" }, { "@id": "LEGIARTI000028690434", "@num": "1", "#text": "Arrêté du 24 février 2014 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028684816", "@nortexte": "AFSS1404818A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-24" }, { "@id": "LEGITEXT000030297090", "#text": "ARRÊTÉ du 18 février 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030295510", "@nortexte": "FCPE1502653A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-18" }, { "@id": "LEGIARTI000030297100", "@num": "2", "#text": "ARRÊTÉ du 18 février 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000030295510", "@nortexte": "FCPE1502653A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-18" }, { "@id": "LEGITEXT000032098122", "#text": "Arrêté du 22 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032097427", "@nortexte": "FCPE1601847A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-22" }, { "@id": "LEGIARTI000042194700", "@num": "5", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000041859108", "@num": "10", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859120", "@num": "16", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859094", "@num": "3", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859096", "@num": "4", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859098", "@num": "5", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859104", "@num": "8", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859106", "@num": "9", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041904407", "@num": "10", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041866831", "@num": "11", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041904379", "@num": "12", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041898742", "@num": "18", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041898811", "@num": "4", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041898804", "@num": "5", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041898785", "@num": "6", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000042358980", "#text": "Arrêté du 12 mai 2020 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000041876221", "@nortexte": "TRET2011537A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-12" }, { "@id": "LEGIARTI000042022654", "#text": "Décret n°2020-663 du 31 mai 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041939818", "@nortexte": "SSAZ2013547D", "@numtexte": "2020-663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-31" }, { "@id": "LEGIARTI000042008807", "@num": "3", "#text": "Décret n°2020-743 du 17 juin 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042007524", "@nortexte": "INTA2014703D", "@numtexte": "2020-743", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-17" }, { "@id": "LEGIARTI000042008811", "@num": "4", "#text": "Décret n°2020-743 du 17 juin 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042007524", "@nortexte": "INTA2014703D", "@numtexte": "2020-743", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-17" }, { "@id": "LEGIARTI000042107839", "#text": "Décret n°2020-860 du 10 juillet 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042105897", "@nortexte": "SSAZ2018127D", "@numtexte": "2020-860", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-10" }, { "@id": "LEGIARTI000043186143", "#text": "Décret n°2020-1262 du 16 octobre 2020 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042430554", "@nortexte": "SSAZ2028015D", "@numtexte": "2020-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-10-16" }, { "@id": "LEGIARTI000043186175", "@num": "Annexe 1", "#text": "Décret n°2020-1310 du 29 octobre 2020 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042475143", "@nortexte": "SSAZ2029612D", "@numtexte": "2020-1310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000043070748", "@num": "1", "#text": "Décret n°2021-76 du 27 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043070201", "@nortexte": "SSAZ2103205D", "@numtexte": "2021-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000043070750", "@num": "2", "#text": "Décret n°2021-76 du 27 janvier 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043070201", "@nortexte": "SSAZ2103205D", "@numtexte": "2021-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000046117862", "@num": "ANNEXE À L'ARTICLE 9", "#text": "Arrêté du 1 juin 2021 - art. ANNEXE À L'ARTICLE 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043575801", "@nortexte": "SSAZ2116944A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-01" }, { "@id": "LEGIARTI000045799440", "#text": "Décret n°2021-699 du 1er juin 2021 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043575238", "@nortexte": "SSAZ2116809D", "@numtexte": "2021-699", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-01" }, { "@id": "LEGITEXT000045541632", "#text": "Arrêté du 18 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045537893", "@nortexte": "ECOE2207535A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-18" }, { "@id": "LEGIARTI000046117705", "#text": "Arrêté du 30 juillet 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046115281", "@nortexte": "SPRZ2222694A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-30" }, { "@id": "LEGIARTI000046852194", "@num": "61", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGITEXT000047784721", "#text": "Arrêté du 22 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047783647", "@nortexte": "ECOE2311568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-22" }, { "@id": "LEGIARTI000047784730", "@num": "1", "#text": "Arrêté du 22 juin 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047783647", "@nortexte": "ECOE2311568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-22" }, { "@id": "LEGITEXT000050824156", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823106", "@nortexte": "BCPE2431738A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000051173061", "@num": "20", "#text": "LOI n°2025-127 du 14 février 2025 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173147", "@num": "42", "#text": "LOI n°2025-127 du 14 février 2025 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051217560", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827223", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419532", "@num": "296", "#text": "Code général des impôts, CGI. - art. 296 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869134", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752173", "@num": "297 B", "#text": "Code général des impôts, CGI. - art. 297 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027570480", "@num": "86", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 86 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032099512", "@num": "30-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045542274", "@num": "30-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013757", "@num": "30-0 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862440", "@num": "30-0 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862442", "@num": "30-0 F", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042155775", "@num": "30-0 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047784747", "@num": "30-0 H", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 30-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022515519", "@num": "L7232-1-1", "#text": "Code du travail - art. L7232-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740893", "@num": "L165-1", "#text": "Code de la sécurité sociale. - art. L165-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191654", "@fin": "2999-01-01", "#text": "B : Taux réduit", "@debut": "1987-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@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": "LEGIARTI000025064431", "@fin": "2012-08-18", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026295996", "@fin": "2014-01-01", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000026950052", "@fin": "2012-12-30", "@num": "278-0 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028416983", "@fin": "2015-01-01", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021929", "@fin": "2016-01-01", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776596", "@fin": "2017-01-01", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810485", "@fin": "2017-12-30", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365728", "@fin": "2018-01-01", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426482", "@fin": "2019-01-01", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985965", "@fin": "2020-01-01", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000039308487", "@fin": "2020-01-01", "@num": "278-0 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467632", "@fin": "2020-04-26", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041822855", "@fin": "2021-01-01", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2020-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038046954", "@fin": "2021-05-01", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043002420", "@fin": "2022-01-01", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2021-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983686", "@fin": "2023-01-01", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041823190", "@fin": "2022-12-31", "@num": "278-0 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869157", "@fin": "2023-06-03", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622738", "@fin": "2024-01-01", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046878502", "@fin": "2023-12-28", "@num": "278-0 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048702381", "@fin": "2023-12-31", "@num": "278-0 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048835271", "@fin": "2025-01-01", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048852420", "@fin": "2025-03-01", "@num": "278-0 bis", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051215148", "@fin": "2025-08-01", "@num": "278-0 bis", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051240906", "@fin": "2025-10-01", "@num": "278-0 bis", "@etat": "VIGUEUR_DIFF", "@debut": "2025-08-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051242372", "@fin": "2999-01-01", "@num": "278-0 bis", "@etat": "VIGUEUR_DIFF", "@debut": "2025-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :
\n
A. ― Les opérations d'achat, d'importation, d'acquisition intracommunautaire, de vente, de livraison, de commission, de courtage ou de façon portant sur :
\n
1° L'eau et les boissons non alcooliques ainsi que les produits destinés à l'alimentation humaine à l'exception des produits suivants auxquels s'applique le taux prévu à l'article 278 :
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a) Les produits de confiserie ;
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b) Les chocolats et tous les produits composés contenant du chocolat ou du cacao. Toutefois le chocolat, le chocolat de ménage au lait, les bonbons de chocolat, les fèves de cacao et le beurre de cacao sont admis au taux réduit de 5,5 % ;
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c) Les margarines et graisses végétales ;
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d) Le caviar ;
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2° Les appareillages, équipements et matériels suivants :
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a) Les appareillages pour handicapés mentionnés aux chapitres Ier et III à VII du titre II et au titre IV de la liste des produits et des prestations remboursables prévue à l'article L. 165-1 du code de la sécurité sociale ;
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b) Les appareillages pour handicapés mentionnés au titre III de la liste précitée ou pris en charge au titre des prestations d'hospitalisation définies aux articles L. 162-22-6 et L. 162-22-7 du même code et dont la liste est fixée par arrêté conjoint des ministres chargés de la santé et du budget ;
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c) Les équipements spéciaux, dénommés aides techniques et autres appareillages, dont la liste est fixée par arrêté du ministre chargé du budget et qui sont conçus exclusivement pour les personnes handicapées en vue de la compensation d'incapacités graves ;
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d) Les autopiqueurs, les appareils pour lecture automatique chiffrée de la glycémie, les seringues pour insuline, les stylos injecteurs d'insuline et les bandelettes et comprimés pour l'autocontrôle du diabète ;
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e) Les appareillages de recueil pour incontinents et stomisés digestifs ou urinaires, les appareillages d'irrigation pour colostomisés, les sondes d'urétérostomie cutanée pour stomisés urinaires, les solutions d'irrigation vésicale et les sondes vésicales pour incontinents urinaires ;
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f) Les ascenseurs et matériels assimilés, spécialement conçus pour les personnes handicapées et dont les caractéristiques sont fixées par arrêté du ministre chargé de l'économie et des finances ;
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B. ― Les abonnements relatifs aux livraisons d'électricité d'une puissance maximale inférieure ou égale à 36 kilovoltampères, d'énergie calorifique et de gaz naturel combustible, distribués par réseaux, ainsi que la fourniture de chaleur lorsqu'elle est produite au moins à 50 % à partir de la biomasse, de la géothermie, des déchets et d'énergie de récupération.
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La puissance maximale prise en compte correspond à la totalité des puissances maximales souscrites par un même abonné sur un même site ;
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C. ― La fourniture de logement et de nourriture dans les maisons de retraite et les établissements accueillant des personnes handicapées. Ce taux s'applique également aux prestations exclusivement liées, d'une part, à l'état de dépendance des personnes âgées et, d'autre part, aux besoins d'aide des personnes handicapées, hébergées dans ces établissements et qui sont dans l'incapacité d'accomplir les gestes essentiels de la vie quotidienne ;
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D. ― Les prestations de services exclusivement liées aux gestes essentiels de la vie quotidienne des personnes handicapées et des personnes âgées dépendantes qui sont dans l'incapacité de les accomplir, fournies par des associations, des entreprises ou des organismes déclarés en application de l'article L. 7232-1-1 du code du travail, dont la liste est fixée par décret, à titre exclusif ou à titre non exclusif pour celles qui bénéficient d'une dérogation à la condition d'activité exclusive selon l'article L. 7232-1-2 du même code ;
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E. ― La fourniture de repas par des prestataires dans les établissements publics ou privés d'enseignement du premier et du second degré." } }, "LEGIARTI000026295996": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278-0 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2012-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000026295996", "URL": "article/LEGI/ARTI/00/00/26/29/59/LEGIARTI000026295996.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 28-II de la loi n° 2012-958 du 16 août 2012, ces dispositions s'appliquent aux opérations pour lesquelles la taxe sur la valeur ajoutée est exigible à compter du 1er janvier 2013.

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026290005", "@num": "28", "#text": "LOI n°2012-958\n du 16 août 2012 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "JORFARTI000026335045", "#text": "LOI n° 2012-958\r\n du 16 août 2012 - art., v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000026335044", "@nortexte": "EFIX1227267Z", "@numtexte": "2012-958", "@typelien": "RECTIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGITEXT000027113419", "#text": "Arrêté du 22 février 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027112292", "@nortexte": "AFSS1304564A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-22" }, { "@id": "LEGIARTI000027113424", "@num": "1", "#text": "Arrêté du 22 février 2013 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027112292", "@nortexte": "AFSS1304564A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-22" }, { "@id": "LEGITEXT000027570442", "#text": "Décret n°2013-510\n du 17 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027568801", "@nortexte": "EFIE1305990D", "@numtexte": "2013-510", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-17" }, { "@id": "LEGITEXT000028690429", "#text": "Arrêté du 24 février 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028684816", "@nortexte": "AFSS1404818A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-24" }, { "@id": "LEGIARTI000028690434", "@num": "1", "#text": "Arrêté du 24 février 2014 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028684816", "@nortexte": "AFSS1404818A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-24" }, { "@id": "LEGITEXT000030297090", "#text": "ARRÊTÉ du 18 février 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030295510", "@nortexte": "FCPE1502653A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-18" }, { "@id": "LEGIARTI000030297100", "@num": "2", "#text": "ARRÊTÉ du 18 février 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000030295510", "@nortexte": "FCPE1502653A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-18" }, { "@id": "LEGITEXT000032098122", "#text": "Arrêté du 22 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032097427", "@nortexte": "FCPE1601847A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-22" }, { "@id": "LEGIARTI000042194700", "@num": "5", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000041859108", "@num": "10", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859120", "@num": "16", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859094", "@num": "3", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859096", "@num": "4", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859098", "@num": "5", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859104", "@num": "8", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041859106", "@num": "9", "#text": "Décret n°2020-545 du 11 mai 2020 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858681", "@nortexte": "SSAZ2011567D", "@numtexte": "2020-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041904407", "@num": "10", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041866831", "@num": "11", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041904379", "@num": "12", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041898742", "@num": "18", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041898811", "@num": "4", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041898804", "@num": "5", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000041898785", "@num": "6", "#text": "Décret n°2020-548 du 11 mai 2020 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041865329", "@nortexte": "SSAZ2011695D", "@numtexte": "2020-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-11" }, { "@id": "LEGIARTI000042358980", "#text": "Arrêté du 12 mai 2020 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000041876221", "@nortexte": "TRET2011537A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-12" }, { "@id": "LEGIARTI000042022654", "#text": "Décret n°2020-663 du 31 mai 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041939818", "@nortexte": "SSAZ2013547D", "@numtexte": "2020-663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-31" }, { "@id": "LEGIARTI000042008807", "@num": "3", "#text": "Décret n°2020-743 du 17 juin 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042007524", "@nortexte": "INTA2014703D", "@numtexte": "2020-743", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-17" }, { "@id": "LEGIARTI000042008811", "@num": "4", "#text": "Décret n°2020-743 du 17 juin 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042007524", "@nortexte": "INTA2014703D", "@numtexte": "2020-743", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-17" }, { "@id": "LEGIARTI000042107839", "#text": "Décret n°2020-860 du 10 juillet 2020 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042105897", "@nortexte": "SSAZ2018127D", "@numtexte": "2020-860", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-10" }, { "@id": "LEGIARTI000043186143", "#text": "Décret n°2020-1262 du 16 octobre 2020 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042430554", "@nortexte": "SSAZ2028015D", "@numtexte": "2020-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-10-16" }, { "@id": "LEGIARTI000043186175", "@num": "Annexe 1", "#text": "Décret n°2020-1310 du 29 octobre 2020 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042475143", "@nortexte": "SSAZ2029612D", "@numtexte": "2020-1310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000043070748", "@num": "1", "#text": "Décret n°2021-76 du 27 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043070201", "@nortexte": "SSAZ2103205D", "@numtexte": "2021-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000043070750", "@num": "2", "#text": "Décret n°2021-76 du 27 janvier 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043070201", "@nortexte": "SSAZ2103205D", "@numtexte": "2021-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000046117862", "@num": "ANNEXE À L'ARTICLE 9", "#text": "Arrêté du 1 juin 2021 - art. ANNEXE À L'ARTICLE 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043575801", "@nortexte": "SSAZ2116944A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-01" }, { "@id": "LEGIARTI000045799440", "#text": "Décret n°2021-699 du 1er juin 2021 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043575238", "@nortexte": "SSAZ2116809D", "@numtexte": "2021-699", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-01" }, { "@id": "LEGITEXT000045541632", "#text": "Arrêté du 18 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045537893", "@nortexte": "ECOE2207535A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-18" }, { "@id": "LEGIARTI000046117705", "#text": "Arrêté du 30 juillet 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046115281", "@nortexte": "SPRZ2222694A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-30" }, { "@id": "LEGIARTI000046852194", "@num": "61", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGITEXT000047784721", "#text": "Arrêté du 22 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047783647", "@nortexte": "ECOE2311568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-22" }, { "@id": "LEGIARTI000047784730", "@num": "1", "#text": "Arrêté du 22 juin 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047783647", "@nortexte": "ECOE2311568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-22" }, { "@id": "LEGITEXT000050824156", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823106", "@nortexte": "BCPE2431738A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000051173061", "@num": "20", "#text": "LOI n°2025-127 du 14 février 2025 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173147", "@num": "42", "#text": "LOI n°2025-127 du 14 février 2025 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051217560", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827223", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419532", "@num": "296", "#text": "Code général des impôts, CGI. - art. 296 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869134", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752173", "@num": "297 B", "#text": "Code général des impôts, CGI. - art. 297 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027570480", "@num": "86", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 86 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032099512", "@num": "30-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045542274", "@num": "30-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013757", "@num": "30-0 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862440", "@num": "30-0 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862442", "@num": "30-0 F", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042155775", "@num": "30-0 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047784747", "@num": "30-0 H", "#text": "Code général des impôts, annexe IV, CGIANIV. - 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La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

A. ― Les opérations d'achat, d'importation, d'acquisition intracommunautaire, de vente, de livraison, de commission, de courtage ou de façon portant sur :

1° L'eau et les boissons non alcooliques ainsi que les produits destinés à l'alimentation humaine à l'exception des produits suivants auxquels s'applique le taux prévu à l'article 278 :

a) Les produits de confiserie ;

b) Les chocolats et tous les produits composés contenant du chocolat ou du cacao. Toutefois le chocolat, le chocolat de ménage au lait, les bonbons de chocolat, les fèves de cacao et le beurre de cacao sont admis au taux réduit de 5,5 % ;

c) Les margarines et graisses végétales ;

d) Le caviar ;

2° Les appareillages, équipements et matériels suivants :

a) Les appareillages pour handicapés mentionnés aux chapitres Ier et III à VII du titre II et au titre IV de la liste des produits et des prestations remboursables prévue à l'article L. 165-1 du code de la sécurité sociale ;

b) Les appareillages pour handicapés mentionnés au titre III de la liste précitée ou pris en charge au titre des prestations d'hospitalisation définies aux articles L. 162-22-6 et L. 162-22-7 du même code et dont la liste est fixée par arrêté conjoint des ministres chargés de la santé et du budget ;

c) Les équipements spéciaux, dénommés aides techniques et autres appareillages, dont la liste est fixée par arrêté du ministre chargé du budget et qui sont conçus exclusivement pour les personnes handicapées en vue de la compensation d'incapacités graves ;

d) Les autopiqueurs, les appareils pour lecture automatique chiffrée de la glycémie, les seringues pour insuline, les stylos injecteurs d'insuline et les bandelettes et comprimés pour l'autocontrôle du diabète ;

e) Les appareillages de recueil pour incontinents et stomisés digestifs ou urinaires, les appareillages d'irrigation pour colostomisés, les sondes d'urétérostomie cutanée pour stomisés urinaires, les solutions d'irrigation vésicale et les sondes vésicales pour incontinents urinaires ;

f) Les ascenseurs et matériels assimilés, spécialement conçus pour les personnes handicapées et dont les caractéristiques sont fixées par arrêté du ministre chargé de l'économie et des finances ;

3° Les livres, y compris leur location. Le présent 3° s'applique aux livres sur tout type de support physique, y compris ceux fournis par téléchargement.

B. ― Les abonnements relatifs aux livraisons d'électricité d'une puissance maximale inférieure ou égale à 36 kilovoltampères, d'énergie calorifique et de gaz naturel combustible, distribués par réseaux, ainsi que la fourniture de chaleur lorsqu'elle est produite au moins à 50 % à partir de la biomasse, de la géothermie, des déchets et d'énergie de récupération.

La puissance maximale prise en compte correspond à la totalité des puissances maximales souscrites par un même abonné sur un même site ;

C. ― La fourniture de logement et de nourriture dans les maisons de retraite et les établissements accueillant des personnes handicapées. Ce taux s'applique également aux prestations exclusivement liées, d'une part, à l'état de dépendance des personnes âgées et, d'autre part, aux besoins d'aide des personnes handicapées, hébergées dans ces établissements et qui sont dans l'incapacité d'accomplir les gestes essentiels de la vie quotidienne ;

D. ― Les prestations de services exclusivement liées aux gestes essentiels de la vie quotidienne des personnes handicapées et des personnes âgées dépendantes qui sont dans l'incapacité de les accomplir, fournies par des associations, des entreprises ou des organismes déclarés en application de l'article L. 7232-1-1 du code du travail, dont la liste est fixée par décret, à titre exclusif ou à titre non exclusif pour celles qui bénéficient d'une dérogation à la condition d'activité exclusive selon l'article L. 7232-1-2 du même code ;

E. ― La fourniture de repas par des prestataires dans les établissements publics ou privés d'enseignement du premier et du second degré ;

2° Le prix du billet d'entrée donnant exclusivement accès à des concerts donnés dans des établissements où il est servi facultativement des consommations pendant le spectacle et dont l'exploitant est titulaire de la licence de la catégorie mentionnée au 1° de l'article D. 7122-1 du code du travail.

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Loi n° 2012-1510 du 29 décembre 2012, art. 68-III-A : ces dispositions s'appliquent aux opérations pour lesquelles la taxe sur la valeur ajoutée est exigible à compter du 1er janvier 2014.

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art. 1460 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827223", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419532", "@num": "296", "#text": "Code général des impôts, CGI. - art. 296 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869134", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752173", "@num": "297 B", "#text": "Code général des impôts, CGI. - art. 297 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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La taxe sur la valeur ajoutée est perçue au taux réduit de 5 % en ce qui concerne :

A. ― Les opérations d'achat, d'importation, d'acquisition intracommunautaire, de vente, de livraison, de commission, de courtage ou de façon portant sur :

1° L'eau et les boissons non alcooliques ainsi que les produits destinés à l'alimentation humaine à l'exception des produits suivants auxquels s'applique le taux prévu à l'article 278 :

a) Les produits de confiserie ;

c) Les margarines et graisses végétales ;

d) Le caviar ;

2° Les appareillages, équipements et matériels suivants :

3° Les livres, y compris leur location. Le présent 3° s'applique aux livres sur tout type de support physique, y compris ceux fournis par téléchargement.

La puissance maximale prise en compte correspond à la totalité des puissances maximales souscrites par un même abonné sur un même site ;

E. ― La fourniture de repas par des prestataires dans les établissements publics ou privés d'enseignement du premier et du second degré ;

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ANNEXE À L'ARTICLE 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043575801", "@nortexte": "SSAZ2116944A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-01" }, { "@id": "LEGIARTI000045799440", "#text": "Décret n°2021-699 du 1er juin 2021 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043575238", "@nortexte": "SSAZ2116809D", "@numtexte": "2021-699", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-01" }, { "@id": "LEGITEXT000045541632", "#text": "Arrêté du 18 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045537893", "@nortexte": "ECOE2207535A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-18" }, { "@id": "LEGIARTI000046117705", "#text": "Arrêté du 30 juillet 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046115281", "@nortexte": "SPRZ2222694A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-30" }, { "@id": "LEGIARTI000046852194", "@num": "61", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGITEXT000047784721", "#text": "Arrêté du 22 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047783647", "@nortexte": "ECOE2311568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-22" }, { "@id": "LEGIARTI000047784730", "@num": "1", "#text": "Arrêté du 22 juin 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047783647", "@nortexte": "ECOE2311568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-22" }, { "@id": "LEGITEXT000050824156", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823106", "@nortexte": "BCPE2431738A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000051173061", "@num": "20", "#text": "LOI n°2025-127 du 14 février 2025 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173147", "@num": "42", "#text": "LOI n°2025-127 du 14 février 2025 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051217560", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827223", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419532", "@num": "296", "#text": "Code général des impôts, CGI. - art. 296 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869134", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752173", "@num": "297 B", "#text": "Code général des impôts, CGI. - art. 297 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027570480", "@num": "86", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 86 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032099512", "@num": "30-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045542274", "@num": "30-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - 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La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

A.-Les opérations d'achat, d'importation, d'acquisition intracommunautaire, de vente, de livraison, de commission, de courtage ou de façon portant sur :

1° L'eau et les boissons non alcooliques ainsi que les produits destinés à l'alimentation humaine à l'exception des produits suivants auxquels s'applique le taux prévu à l'article 278 :

a) Les produits de confiserie ;

c) Les margarines et graisses végétales ;

d) Le caviar ;

2° Les appareillages, équipements et matériels suivants :

3° Les livres, y compris leur location. Le présent 3° s'applique aux livres sur tout type de support physique, y compris ceux fournis par téléchargement.

B.-Les abonnements relatifs aux livraisons d'électricité d'une puissance maximale inférieure ou égale à 36 kilovoltampères, d'énergie calorifique et de gaz naturel combustible, distribués par réseaux, ainsi que la fourniture de chaleur lorsqu'elle est produite au moins à 50 % à partir de la biomasse, de la géothermie, des déchets et d'énergie de récupération.

La puissance maximale prise en compte correspond à la totalité des puissances maximales souscrites par un même abonné sur un même site ;

C.-La fourniture de logement et de nourriture dans les maisons de retraite, les établissements accueillant des personnes handicapées, les logements-foyers mentionnés à l'article L. 633-1 du code de la construction et de l'habitation et les établissements mentionnés au b du 5° et aux 8° et 10° du I de l'article L. 312-1 du code de l'action sociale et des familles. Ce taux s'applique également aux prestations exclusivement liées, d'une part, à l'état de dépendance des personnes âgées et, d'autre part, aux besoins d'aide des personnes handicapées, hébergées dans ces établissements et qui sont dans l'incapacité d'accomplir les gestes essentiels de la vie quotidienne ;

D.-Les prestations de services exclusivement liées aux gestes essentiels de la vie quotidienne des personnes handicapées et des personnes âgées dépendantes qui sont dans l'incapacité de les accomplir, fournies par des associations, des entreprises ou des organismes déclarés en application de l'article L. 7232-1-1 du code du travail, dont la liste est fixée par décret, à titre exclusif ou à titre non exclusif pour celles qui bénéficient d'une dérogation à la condition d'activité exclusive selon l'article L. 7232-1-2 du même code ;

E.-La fourniture de repas par des prestataires dans les établissements publics ou privés d'enseignement du premier et du second degré ;

G.-Les droits d'entrée dans les salles de spectacles cinématographiques, quels que soient le procédé de fixation ou de transmission et la nature du support des œuvres ou documents audiovisuels qui sont présentés ;

H.-Les cessions de droits patrimoniaux portant sur des œuvres cinématographiques représentées au cours des séances de spectacles cinématographiques mentionnées à l'article L. 214-1 du code du cinéma et de l'image animée ou dans le cadre de festivals de cinéma.

I.-1° Les importations d'œuvres d'art, d'objets de collection ou d'antiquité, ainsi que sur les acquisitions intracommunautaires, effectuées par un assujetti ou une personne morale non assujettie, d'œuvres d'art, d'objets de collection ou d'antiquité qu'ils ont importés sur le territoire d'un autre Etat membre de l'Union européenne ;

2° Les acquisitions intracommunautaires d'œuvres d'art qui ont fait l'objet d'une livraison dans un autre Etat membre par d'autres assujettis que des assujettis revendeurs.

\n
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Lorsque les bâtiments neufs à usage principal d'habitation groupant au moins deux logements sont équipés d'un parc de stationnement bâti clos et couvert d'accès réservé aux seuls occupants des places de stationnement, constitué notamment de places de stationnement individuelles fermées ou d'accès sécurisé, ce parc est alimenté en électricité pour permettre la recharge des véhicules électriques ou hybrides rechargeables.

L'équipement réalisé est relié à un tableau général basse tension en aval du disjoncteur de l'immeuble.

Tout ou partie des places du parc de stationnement doit être conçu de manière à pouvoir accueillir ultérieurement un point de charge pour la recharge normale d'un véhicule électrique ou hybride rechargeable, disposant d'un système de mesure permettant une facturation individuelle des consommations.

Dans ce but, des fourreaux, des chemins de câble ou des conduits sont installés à partir du tableau général basse tension de façon à pouvoir desservir au moins 10 % des places destinées aux véhicules automobiles, avec un minimum d'une place.

Ce minimum de places à équiper se calcule par rapport à la plus petite des valeurs suivantes :

― soit la totalité des emplacements exigés par le document d'urbanisme, s'il prévoit moins d'une place par logement ;

― soit la totalité des emplacements représentant en moyenne une place par logement, majorée du nombre de places exigées pour d'autres usages que le logement.

Les places desservies sont soit des places individuelles, soit un espace commun.

Un arrêté conjoint des ministres chargés de la construction et de l'énergie précise les modalités d'application du présent article, notamment les caractéristiques de la recharge normale.

\n
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La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

A.-Les opérations d'achat, d'importation, d'acquisition intracommunautaire, de vente, de livraison, de commission, de courtage ou de façon portant sur :

1° L'eau et les boissons non alcooliques ainsi que les produits destinés à l'alimentation humaine à l'exception des produits suivants auxquels s'applique le taux prévu à l'article 278 :

a) Les produits de confiserie ;

c) Les margarines et graisses végétales ;

d) Le caviar ;

2° Les appareillages, équipements et matériels suivants :

3° Les livres, y compris leur location. Le présent 3° s'applique aux livres sur tout type de support physique, y compris ceux fournis par téléchargement.

La puissance maximale prise en compte correspond à la totalité des puissances maximales souscrites par un même abonné sur un même site ;

E.-La fourniture de repas par des prestataires dans les établissements publics ou privés d'enseignement du premier et du second degré ;

2° Les acquisitions intracommunautaires d'œuvres d'art qui ont fait l'objet d'une livraison dans un autre Etat membre par d'autres assujettis que des assujettis revendeurs ;

3° Les livraisons d'œuvres d'art effectuées par leur auteur ou ses ayants droit.

J. - Les droits d'entrée perçus par les organisateurs de réunions sportives.

\n
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La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

A.-Les opérations d'achat, d'importation, d'acquisition intracommunautaire, de vente, de livraison, de commission, de courtage ou de façon portant sur :

1° L'eau et les boissons non alcooliques ainsi que les produits destinés à l'alimentation humaine à l'exception des produits suivants auxquels s'applique le taux prévu à l'article 278 :

a) Les produits de confiserie ;

c) Les margarines et graisses végétales ;

d) Le caviar ;

1° bis Les produits de protection hygiénique féminine ;

2° Les appareillages, équipements et matériels suivants :

3° Les livres, y compris leur location. Le présent 3° s'applique aux livres sur tout type de support physique, y compris ceux fournis par téléchargement ;

La puissance maximale prise en compte correspond à la totalité des puissances maximales souscrites par un même abonné sur un même site ;

E.-La fourniture de repas par des prestataires dans les établissements publics ou privés d'enseignement du premier et du second degré ;

F.-1° Les spectacles suivants : théâtres, théâtres de chansonniers, cirques, concerts ; spectacles de variétés à l'exception de ceux qui sont donnés dans les établissements où il est d'usage de consommer pendant les séances. Cette exception n'est pas applicable aux établissements affiliés au Centre national de la chanson, des variétés et du jazz ;

2° Le prix du billet d'entrée donnant accès à des interprétations originales d'œuvres musicales nécessitant la présence physique d'au moins un artiste du spectacle percevant une rémunération dans des établissements où il est servi facultativement des consommations pendant le spectacle et dont l'exploitant est titulaire de la licence de la catégorie mentionnée au 1° de l'article D. 7122-1 du code du travail ;

2° Les acquisitions intracommunautaires d'œuvres d'art qui ont fait l'objet d'une livraison dans un autre Etat membre par d'autres assujettis que des assujettis revendeurs ;

3° Les livraisons d'œuvres d'art effectuées par leur auteur ou ses ayants droit ;

J. - Les droits d'entrée perçus par les organisateurs de réunions sportives.

\n
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Lorsque les bâtiments neufs à usage principal d'habitation groupant au moins deux logements sont équipés d'un parc de stationnement, ce parc est alimenté par un circuit électrique spécialisé pour permettre la recharge des véhicules électriques ou hybrides rechargeables.

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L'équipement réalisé est relié à un tableau général basse tension en aval du dispositif de mise hors tension général de l'installation électrique du bâtiment ou de celui du point de livraison spécifique de l'infrastructure de recharge des véhicules électriques ou hybrides rechargeables.

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Lorsque la capacité de ce parc de stationnement est inférieure ou égale à 40 places, 50 % des places de stationnement destinées aux véhicules automobiles et deux roues motorisés doivent être conçues de manière à pouvoir accueillir ultérieurement un point de recharge pour véhicule électrique ou hybride rechargeable, disposant d'un système de mesure permettant une facturation individuelle des consommations. Dans ce but, des fourreaux, des chemins de câble ou des conduits sont installés à partir du tableau général basse tension de façon à pouvoir desservir au moins 50 % des places destinées aux véhicules automobiles et deux roues motorisés, avec un minimum d'une place.

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Lorsque la capacité de ce parc de stationnement est supérieure à 40 places, 75 % des places de stationnement destinées aux véhicules automobiles et deux roues motorisés doivent être conçues de manière à pouvoir accueillir ultérieurement un point de recharge pour véhicule électrique ou hybride rechargeable, disposant d'un système de mesure permettant une facturation individuelle des consommations. Dans ce but, des fourreaux, des chemins de câble ou des conduits sont installés à partir du tableau général basse tension de façon à pouvoir desservir au moins 75 % des places destinées aux véhicules automobiles et deux roues motorisés.

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Le tableau général basse tension est dimensionné de façon à pouvoir alimenter au moins 20 % de la totalité des places de stationnement, avec un minimum d'une place.

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Les passages de câbles desservant les places de stationnement doivent être dimensionnés avec une section minimale de 100 mm.

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Les places desservies sont soit des places individuelles, soit un espace commun.

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Un arrêté conjoint des ministres chargés de la construction et de l'énergie précise les modalités d'application du présent article, notamment les caractéristiques de dimensionnement des installations électriques destinées à la recharge des véhicules électriques ou hybrides rechargeables.

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Loi n° 2016-1917 du 29 décembre 2016, article 29 II : Ces dispositions s'appliquent aux prestations de service dont le fait générateur intervient à compter du 1er mars 2017.

Loi n° 2016-1918 du 29 décembre 2016, article 61 II : Ces dispositions s'appliquent du 1er janvier au 31 décembre 2017.

L'article 61 paragraphe II modifié par l'article 13 de la loi n° 2017-1837 du 30 décembre 2017 prévoit l'application des dispositions résultant du I dudit article 61 du 1er janvier 2017 au 31 décembre 2018.

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La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

A. – Les opérations d'achat, d'importation, d'acquisition intracommunautaire, de vente, de livraison, de commission, de courtage ou de façon portant sur :

1° L'eau et les boissons non alcooliques ainsi que les produits destinés à l'alimentation humaine à l'exception des produits suivants auxquels s'applique le taux prévu à l'article 278 :

a) Les produits de confiserie ;

c) Les margarines et graisses végétales ;

d) Le caviar ;

1° bis Les produits de protection hygiénique féminine ;

2° Les appareillages, équipements et matériels suivants :

3° Les livres, y compris leur location. Le présent 3° s'applique aux livres sur tout type de support physique, y compris ceux fournis par téléchargement ;

B. – Les abonnements relatifs aux livraisons d'électricité d'une puissance maximale inférieure ou égale à 36 kilovoltampères, d'énergie calorifique et de gaz naturel combustible, distribués par réseaux, ainsi que la fourniture de chaleur lorsqu'elle est produite au moins à 50 % à partir de la biomasse, de la géothermie, des déchets et d'énergie de récupération ;

La puissance maximale prise en compte correspond à la totalité des puissances maximales souscrites par un même abonné sur un même site ;

C. – La fourniture de logement et de nourriture dans les maisons de retraite, les établissements accueillant des personnes handicapées, les logements-foyers mentionnés à l'article L. 633-1 du code de la construction et de l'habitation et les établissements mentionnés au b du 5° et aux 8° et 10° du I de l'article L. 312-1 du code de l'action sociale et des familles. Ce taux s'applique également aux prestations d'hébergement et d'accompagnement social rendues dans les résidences hôtelières à vocation sociale mentionnées à l'article L. 631-11 du code de la construction et de l'habitation s'engageant à réserver plus de 80 % des logements de la résidence à des personnes désignées par le représentant de l'Etat dans le département ou à des personnes mentionnées au II de l'article L. 301-1 du même code, au premier alinéa de l'article L. 345-2 du code de l'action sociale et des familles ou à l'article L. 744-3 du code de l'entrée et du séjour des étrangers et du droit d'asile ainsi qu'aux prestations exclusivement liées, d'une part, à l'état de dépendance des personnes âgées et, d'autre part, aux besoins d'aide des personnes handicapées, hébergées dans ces établissements et qui sont dans l'incapacité d'accomplir les gestes essentiels de la vie quotidienne ; (1)

D. – Les prestations de services exclusivement liées aux gestes essentiels de la vie quotidienne des personnes handicapées et des personnes âgées dépendantes qui sont dans l'incapacité de les accomplir, fournies par des associations, des entreprises ou des organismes déclarés en application de l'article L. 7232-1-1 du code du travail, dont la liste est fixée par décret, à titre exclusif ou à titre non exclusif pour celles qui bénéficient d'une dérogation à la condition d'activité exclusive selon l'article L. 7232-1-2 du même code ;

E. – La fourniture de repas par des prestataires dans les établissements publics ou privés d'enseignement du premier et du second degré ;

F. – 1° Les spectacles suivants : théâtres, théâtres de chansonniers, cirques, concerts ; spectacles de variétés à l'exception de ceux qui sont donnés dans les établissements où il est d'usage de consommer pendant les séances. Cette exception n'est pas applicable aux établissements affiliés au Centre national de la chanson, des variétés et du jazz ;

G. – Les droits d'entrée dans les salles de spectacles cinématographiques, quels que soient le procédé de fixation ou de transmission et la nature du support des œuvres ou documents audiovisuels qui sont présentés ;

H. – Les cessions de droits patrimoniaux portant sur des œuvres cinématographiques représentées au cours des séances de spectacles cinématographiques mentionnées à l'article L. 214-1 du code du cinéma et de l'image animée ou dans le cadre de festivals de cinéma ;

I. – 1° Les importations d'œuvres d'art, d'objets de collection ou d'antiquité, ainsi que sur les acquisitions intracommunautaires, effectuées par un assujetti ou une personne morale non assujettie, d'œuvres d'art, d'objets de collection ou d'antiquité qu'ils ont importés sur le territoire d'un autre Etat membre de l'Union européenne ;

2° Les acquisitions intracommunautaires d'œuvres d'art qui ont fait l'objet d'une livraison dans un autre Etat membre par d'autres assujettis que des assujettis revendeurs ;

3° Les livraisons d'œuvres d'art effectuées par leur auteur ou ses ayants droit ;

J. – Les droits d'entrée perçus par les organisateurs de réunions sportives ;

K. – Les autotests de détection de l'infection par les virus de l'immunodéficience humaine.

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L162-22-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740893", "@num": "L165-1", "#text": "Code de la sécurité sociale. - art. L165-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797382", "@num": "L312-1", "#text": "Code de l'action sociale et des familles - art. L312-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797712", "@num": "L345-2", "#text": "Code de l'action sociale et des familles - art. L345-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824681", "@num": "L301-1", "#text": "Code de la construction et de l'habitation. - art. L301-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825867", "@num": "L631-11", "#text": "Code de la construction et de l'habitation. - art. L631-11", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825875", "@num": "L633-1", "#text": "Code de la construction et de l'habitation. - art. 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L214-1", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191654", "@fin": "2999-01-01", "#text": "B : Taux réduit", "@debut": "1987-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@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", 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La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

A. – Les opérations d'achat, d'importation, d'acquisition intracommunautaire, de vente, de livraison, de commission, de courtage ou de façon portant sur :

1° L'eau et les boissons non alcooliques ainsi que les produits destinés à l'alimentation humaine à l'exception des produits suivants auxquels s'applique le taux prévu à l'article 278 :

a) Les produits de confiserie ;

c) Les margarines et graisses végétales ;

d) Le caviar ;

1° bis Les produits de protection hygiénique féminine ;

2° Les appareillages, équipements et matériels suivants :

3° Les livres, y compris leur location. Le présent 3° s'applique aux livres sur tout type de support physique, y compris ceux fournis par téléchargement ;

La puissance maximale prise en compte correspond à la totalité des puissances maximales souscrites par un même abonné sur un même site ;

E. – La fourniture de repas par des prestataires dans les établissements publics ou privés d'enseignement du premier et du second degré ;

2° Les acquisitions intracommunautaires d'œuvres d'art qui ont fait l'objet d'une livraison dans un autre Etat membre par d'autres assujettis que des assujettis revendeurs ;

3° Les livraisons d'œuvres d'art effectuées par leur auteur ou ses ayants droit ;

J. – Les droits d'entrée perçus par les organisateurs de réunions sportives ;

K. – Les autotests de détection de l'infection par les virus de l'immunodéficience humaine ;

L.-Les droits d'entrée pour la visite d'un parc zoologique répondant aux conditions fixées par arrêté des ministres compétents.

" } }, "LEGIARTI000036426482": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278-0 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036426482", "URL": "article/LEGI/ARTI/00/00/36/42/64/LEGIARTI000036426482.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Conformément à l'article 13 de la loi n° 2017-1837 du 30 décembre 2017 modifiant le paragraphe II de l'article 61 de la loi n° 2016-1918 du 29 décembre 2016, ces dispositions s'appliquent du 1er janvier au 31 décembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000027113419", "#text": "Arrêté du 22 février 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027112292", "@nortexte": "AFSS1304564A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-22" }, { "@id": "LEGIARTI000027113424", "@num": "1", "#text": "Arrêté du 22 février 2013 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027112292", "@nortexte": "AFSS1304564A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-22" }, { "@id": "LEGITEXT000027570442", "#text": "Décret n°2013-510\n du 17 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027568801", "@nortexte": "EFIE1305990D", "@numtexte": "2013-510", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-17" }, { "@id": "LEGITEXT000028690429", "#text": "Arrêté du 24 février 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028684816", "@nortexte": "AFSS1404818A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-24" }, { "@id": "LEGIARTI000028690434", "@num": "1", "#text": "Arrêté du 24 février 2014 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028684816", "@nortexte": "AFSS1404818A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-24" }, { "@id": "LEGITEXT000030297090", "#text": "ARRÊTÉ du 18 février 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030295510", "@nortexte": "FCPE1502653A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-18" }, { "@id": "LEGIARTI000030297100", "@num": "2", "#text": "ARRÊTÉ du 18 février 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000030295510", "@nortexte": "FCPE1502653A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-18" }, { "@id": "LEGITEXT000032098122", "#text": "Arrêté du 22 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032097427", "@nortexte": "FCPE1601847A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-22" }, { "@id": "LEGIARTI000036426601", "@num": "61", "#text": "LOI n°2016-1918 du 29 décembre 2016 - 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art. 30-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013757", "@num": "30-0 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862440", "@num": "30-0 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862442", "@num": "30-0 F", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042155775", "@num": "30-0 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - 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La taxe sur la valeur ajoutée est perçue au taux réduit de 5,5 % en ce qui concerne :

A. – Les opérations d'achat, d'importation, d'acquisition intracommunautaire, de vente, de livraison, de commission, de courtage ou de façon portant sur :

1° L'eau et les boissons non alcooliques ainsi que les produits destinés à l'alimentation humaine à l'exception des produits suivants auxquels s'applique le taux prévu à l'article 278 :

a) Les produits de confiserie ;

c) Les margarines et graisses végétales ;

d) Le caviar ;

1° bis Les produits de protection hygiénique féminine ;

2° Les appareillages, équipements et matériels suivants :

Pour les appareillages, équipements et matériels mentionnés aux c et f du présent 2°, la taxe sur la valeur ajoutée au taux réduit de 5,5 % s'applique également aux opérations définies à l'article 1709 du code civil ;

3° Les livres, y compris leur location. Le présent 3° s'applique aux livres sur tout type de support physique, y compris ceux fournis par téléchargement ;

La puissance maximale prise en compte correspond à la totalité des puissances maximales souscrites par un même abonné sur un même site ;

E. – La fourniture de repas par des prestataires dans les établissements publics ou privés d'enseignement du premier et du second degré ;

2° Les acquisitions intracommunautaires d'œuvres d'art qui ont fait l'objet d'une livraison dans un autre Etat membre par d'autres assujettis que des assujettis revendeurs ;

3° Les livraisons d'œuvres d'art effectuées par leur auteur ou ses ayants droit ;

J. – Les droits d'entrée perçus par les organisateurs de réunions sportives ;

K. – Les autotests de détection de l'infection par les virus de l'immunodéficience humaine (1) ;

L.-Les droits d'entrée pour la visite d'un parc zoologique répondant aux conditions fixées par arrêté des ministres compétents.

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ANNEXE À L'ARTICLE 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043575801", "@nortexte": "SSAZ2116944A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-01" }, { "@id": "LEGIARTI000045799440", "#text": "Décret n°2021-699 du 1er juin 2021 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043575238", "@nortexte": "SSAZ2116809D", "@numtexte": "2021-699", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-01" }, { "@id": "LEGITEXT000045541632", "#text": "Arrêté du 18 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045537893", "@nortexte": "ECOE2207535A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-18" }, { "@id": "LEGIARTI000046117705", "#text": "Arrêté du 30 juillet 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000046115281", "@nortexte": "SPRZ2222694A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-30" }, { "@id": "LEGIARTI000046852194", "@num": "61", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGITEXT000047784721", "#text": "Arrêté du 22 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047783647", "@nortexte": "ECOE2311568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-22" }, { "@id": "LEGIARTI000047784730", "@num": "1", "#text": "Arrêté du 22 juin 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047783647", "@nortexte": "ECOE2311568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-22" }, { "@id": "LEGITEXT000050824156", "#text": "Arrêté du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823106", "@nortexte": "BCPE2431738A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000051173061", "@num": "20", "#text": "LOI n°2025-127 du 14 février 2025 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173147", "@num": "42", "#text": "LOI n°2025-127 du 14 février 2025 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051217560", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309468", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827223", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419532", "@num": "296", "#text": "Code général des impôts, CGI. - art. 296 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869134", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752173", "@num": "297 B", "#text": "Code général des impôts, CGI. - art. 297 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027570480", "@num": "86", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 86 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032099512", "@num": "30-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045542274", "@num": "30-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013757", "@num": "30-0 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862440", "@num": "30-0 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862442", "@num": "30-0 F", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042155775", "@num": "30-0 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047784747", "@num": "30-0 H", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 30-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030952349", "@num": "L744-3", "#text": "Code de l'entrée et du séjour des étrangers et du droit d'asile. - art. L744-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018499568", "@num": "D7122-1", "#text": "Code du travail - art. D7122-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022515519", "@num": "L7232-1-1", "#text": "Code du travail - art. L7232-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022515579", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740658", "@num": "L162-22-6", "#text": "Code de la sécurité sociale. - art. L162-22-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740893", "@num": "L165-1", "#text": "Code de la sécurité sociale. - art. L165-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797382", "@num": "L312-1", "#text": "Code de l'action sociale et des familles - art. L312-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797712", "@num": "L345-2", "#text": "Code de l'action sociale et des familles - art. L345-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824681", "@num": "L301-1", "#text": "Code de la construction et de l'habitation. - art. L301-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825867", "@num": "L631-11", "#text": "Code de la construction et de l'habitation. - art. L631-11", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825875", "@num": "L633-1", "#text": "Code de la construction et de l'habitation. - art. L633-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907971", "@num": "L214-1", "#text": "Code du cinéma et de l'image animée - art. L214-1", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191654", "@fin": "2999-01-01", "#text": "B : Taux réduit", "@debut": "1987-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@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", 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Article 1 ENTIEREMENT_MODIF (Arrêté du 22 juin 2023 relatif aux exigences techniques concernant la configuration des infrastructures de recharge pour véhicules électriques pour l'application du taux réduit de taxe sur la valeur ajoutée)