{ "article": { "LEGIARTI000047889942": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-245", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047889942", "URL": "article/LEGI/ARTI/00/00/47/88/99/LEGIARTI000047889942.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 7 de l'ordonnance n° 2023-661 du 26 juillet 2023, ces dispositions entrent en vigueur le 1er janvier 2024.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047889940", "@num": "L421-244", "#text": "Code des impositions sur les biens et services - art. L421-244 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889316", "#text": "Ordonnance n°2023-661 du 26 juillet 2023 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000047887568", "@nortexte": "ECOE2308987R", "@numtexte": "2023-661", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-07-26" }, { "@id": "LEGIARTI000047889316", "#text": "Ordonnance n°2023-661 du 26 juillet 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047887568", "@nortexte": "ECOE2308987R", "@numtexte": "2023-661", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-07-26" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000047889936", "@fin": "2999-01-01", "#text": "Sous-section 5 : Personnes soumises aux obligations fiscales", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000047889767", "@fin": "2999-01-01", "#text": "Section 6 : Taxe sur l'utilisation par les poids lourds de certaines voies du domaine public routier", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603327", "@fin": "2999-01-01", "#text": "Chapitre Ier : DÉPLACEMENTS ROUTIERS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047889942", "@fin": "2999-01-01", "@num": "L421-245", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Pour un ensemble de véhicules, le redevable est déterminé dans les conditions prévues à l'article L. 421-244 en fonction du seul véhicule tracteur.

" } }, "LEGIARTI000047889316": { "META": { "META_SPEC": { "META_ARTICLE": { "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047889316", "URL": "article/LEGI/ARTI/00/00/47/88/93/LEGIARTI000047889316.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000047889815", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Base d'imposition (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889950", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Modalités de la constatation (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889777", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Poids lourds (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889819", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Dispositions communes à l'ensemb... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889960", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Equipement de télépéage (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889787", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Réseau (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889796", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Compétences déléguées (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889860", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Tarif d'infrastructure (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889894", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Tarifs pour coûts externes (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889767", "#text": "Code des impositions sur les biens et services - Section 6 : Taxe sur l'utilisation par les poid... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889862", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Règles de détermination (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889896", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Règles de détermination du ... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889821", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Règles générales de détermi... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889832", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Exonérations pour certains ... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889868", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Modulations en fonction des... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889902", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Règles de détermination du ... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889840", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Exonérations pour certains ... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889874", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Modulations temporelles (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889908", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Règles de détermination du ... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889846", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Exonérations pour certaines... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889914", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Modulations géographiques (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889882", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Réductions de tarif en cas ... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889888", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 5 : Tarif maximal (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889924", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 5 : Tarifs maximaux (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889769", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Eléments taxables et territoires (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889802", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Fait générateur (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889809", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Montant des taxes (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889930", "#text": "Code des impositions sur les biens et services - Sous-section 4 : Exigibilité (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889936", "#text": "Code des impositions sur les biens et services - Sous-section 5 : Personnes soumises aux obligat... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889946", "#text": "Code des impositions sur les biens et services - Sous-section 6 : Constatation des taxes (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889974", "#text": "Code des impositions sur les biens et services - Sous-section 7 : Paiement de la taxe (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889984", "#text": "Code des impositions sur les biens et services - Sous-section 8 : Contrôle, recouvrement et cont... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889988", "#text": "Code des impositions sur les biens et services - Sous-section 9 : Affectation (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889771", "@num": "L421-186", "#text": "Code des impositions sur les biens et services - art. L421-186 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889773", "@num": "L421-187", "#text": "Code des impositions sur les biens et services - art. L421-187 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889775", "@num": "L421-188", "#text": "Code des impositions sur les biens et services - art. L421-188 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889779", "@num": "L421-189", "#text": "Code des impositions sur les biens et services - art. L421-189 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889781", "@num": "L421-190", "#text": "Code des impositions sur les biens et services - art. L421-190 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889783", "@num": "L421-191", "#text": "Code des impositions sur les biens et services - art. L421-191 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889785", "@num": "L421-192", "#text": "Code des impositions sur les biens et services - art. L421-192 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889789", "@num": "L421-193", "#text": "Code des impositions sur les biens et services - art. L421-193 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889791", "@num": "L421-194", "#text": "Code des impositions sur les biens et services - art. L421-194 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889794", "@num": "L421-195", "#text": "Code des impositions sur les biens et services - art. L421-195 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889798", "@num": "L421-196", "#text": "Code des impositions sur les biens et services - art. L421-196 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889800", "@num": "L421-197", "#text": "Code des impositions sur les biens et services - art. L421-197 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889804", "@num": "L421-198", "#text": "Code des impositions sur les biens et services - art. L421-198 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889806", "@num": "L421-199", "#text": "Code des impositions sur les biens et services - art. L421-199 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889811", "@num": "L421-200", "#text": "Code des impositions sur les biens et services - art. L421-200 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889813", "@num": "L421-201", "#text": "Code des impositions sur les biens et services - art. L421-201 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889817", "@num": "L421-202", "#text": "Code des impositions sur les biens et services - art. L421-202 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889823", "@num": "L421-203", "#text": "Code des impositions sur les biens et services - art. L421-203 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889826", "@num": "L421-204", "#text": "Code des impositions sur les biens et services - art. L421-204 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889828", "@num": "L421-205", "#text": "Code des impositions sur les biens et services - art. L421-205 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889830", "@num": "L421-206", "#text": "Code des impositions sur les biens et services - art. L421-206 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889834", "@num": "L421-207", "#text": "Code des impositions sur les biens et services - art. L421-207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889836", "@num": "L421-208", "#text": "Code des impositions sur les biens et services - art. L421-208 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889838", "@num": "L421-209", "#text": "Code des impositions sur les biens et services - art. L421-209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889842", "@num": "L421-210", "#text": "Code des impositions sur les biens et services - art. L421-210 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889844", "@num": "L421-211", "#text": "Code des impositions sur les biens et services - art. L421-211 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889848", "@num": "L421-212", "#text": "Code des impositions sur les biens et services - art. L421-212 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889850", "@num": "L421-213", "#text": "Code des impositions sur les biens et services - art. L421-213 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889852", "@num": "L421-214", "#text": "Code des impositions sur les biens et services - art. L421-214 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889854", "@num": "L421-215", "#text": "Code des impositions sur les biens et services - art. L421-215 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889856", "@num": "L421-216", "#text": "Code des impositions sur les biens et services - art. L421-216 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889858", "@num": "L421-217", "#text": "Code des impositions sur les biens et services - art. L421-217 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889864", "@num": "L421-218", "#text": "Code des impositions sur les biens et services - art. L421-218 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889866", "@num": "L421-219", "#text": "Code des impositions sur les biens et services - art. L421-219 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889870", "@num": "L421-220", "#text": "Code des impositions sur les biens et services - art. L421-220 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889872", "@num": "L421-221", "#text": "Code des impositions sur les biens et services - art. L421-221 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889876", "@num": "L421-222", "#text": "Code des impositions sur les biens et services - art. L421-222 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889878", "@num": "L421-223", "#text": "Code des impositions sur les biens et services - art. L421-223 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889880", "@num": "L421-224", "#text": "Code des impositions sur les biens et services - art. L421-224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889884", "@num": "L421-225", "#text": "Code des impositions sur les biens et services - art. L421-225 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889886", "@num": "L421-226", "#text": "Code des impositions sur les biens et services - art. L421-226 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889890", "@num": "L421-227", "#text": "Code des impositions sur les biens et services - art. L421-227 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889892", "@num": "L421-228", "#text": "Code des impositions sur les biens et services - art. L421-228 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889898", "@num": "L421-229", "#text": "Code des impositions sur les biens et services - art. L421-229 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889900", "@num": "L421-230", "#text": "Code des impositions sur les biens et services - art. L421-230 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889904", "@num": "L421-231", "#text": "Code des impositions sur les biens et services - art. L421-231 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889906", "@num": "L421-232", "#text": "Code des impositions sur les biens et services - art. L421-232 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889910", "@num": "L421-233", "#text": "Code des impositions sur les biens et services - art. L421-233 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889912", "@num": "L421-234", "#text": "Code des impositions sur les biens et services - art. L421-234 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889916", "@num": "L421-235", "#text": "Code des impositions sur les biens et services - art. L421-235 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889918", "@num": "L421-236", "#text": "Code des impositions sur les biens et services - art. L421-236 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889920", "@num": "L421-237", "#text": "Code des impositions sur les biens et services - art. L421-237 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889922", "@num": "L421-238", "#text": "Code des impositions sur les biens et services - art. L421-238 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889926", "@num": "L421-239", "#text": "Code des impositions sur les biens et services - art. L421-239 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889928", "@num": "L421-240", "#text": "Code des impositions sur les biens et services - art. L421-240 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889932", "@num": "L421-241", "#text": "Code des impositions sur les biens et services - art. L421-241 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889934", "@num": "L421-242", "#text": "Code des impositions sur les biens et services - art. L421-242 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889938", "@num": "L421-243", "#text": "Code des impositions sur les biens et services - art. L421-243 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889940", "@num": "L421-244", "#text": "Code des impositions sur les biens et services - art. L421-244 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889942", "@num": "L421-245", "#text": "Code des impositions sur les biens et services - art. L421-245 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889944", "@num": "L421-246", "#text": "Code des impositions sur les biens et services - art. L421-246 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889948", "@num": "L421-247", "#text": "Code des impositions sur les biens et services - art. L421-247 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889952", "@num": "L421-248", "#text": "Code des impositions sur les biens et services - art. L421-248 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889954", "@num": "L421-249", "#text": "Code des impositions sur les biens et services - art. L421-249 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889956", "@num": "L421-250", "#text": "Code des impositions sur les biens et services - art. L421-250 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889958", "@num": "L421-251", "#text": "Code des impositions sur les biens et services - art. L421-251 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889962", "@num": "L421-252", "#text": "Code des impositions sur les biens et services - art. L421-252 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889964", "@num": "L421-253", "#text": "Code des impositions sur les biens et services - art. L421-253 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889966", "@num": "L421-254", "#text": "Code des impositions sur les biens et services - art. L421-254 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889968", "@num": "L421-255", "#text": "Code des impositions sur les biens et services - art. L421-255 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889970", "@num": "L421-256", "#text": "Code des impositions sur les biens et services - art. L421-256 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889972", "@num": "L421-257", "#text": "Code des impositions sur les biens et services - art. L421-257 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889976", "@num": "L421-258", "#text": "Code des impositions sur les biens et services - art. L421-258 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889978", "@num": "L421-259", "#text": "Code des impositions sur les biens et services - art. L421-259 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889980", "@num": "L421-260", "#text": "Code des impositions sur les biens et services - art. L421-260 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889982", "@num": "L421-261", "#text": "Code des impositions sur les biens et services - art. L421-261 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889986", "@num": "L421-262", "#text": "Code des impositions sur les biens et services - art. L421-262 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889990", "@num": "L421-263", "#text": "Code des impositions sur les biens et services - art. L421-263 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889815", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Base d'imposition (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889950", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Modalités de la constatation (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889777", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Poids lourds (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889819", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Dispositions communes à l'ensemb... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889960", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Equipement de télépéage (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889787", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Réseau (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889796", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Compétences déléguées (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889860", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Tarif d'infrastructure (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889894", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Tarifs pour coûts externes (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889767", "#text": "Code des impositions sur les biens et services - Section 6 : Taxe sur l'utilisation par les poid... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889862", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Règles de détermination (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889896", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Règles de détermination du ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889821", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 1 : Règles générales de détermi... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889832", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Exonérations pour certains ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889868", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Modulations en fonction des... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889902", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Règles de détermination du ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889840", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Exonérations pour certains ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889874", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Modulations temporelles (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889908", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Règles de détermination du ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889846", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Exonérations pour certaines... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889914", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Modulations géographiques (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889882", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 4 : Réductions de tarif en cas ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889888", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 5 : Tarif maximal (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889924", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 5 : Tarifs maximaux (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889769", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Eléments taxables et territoires (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889802", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Fait générateur (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889809", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Montant des taxes (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889930", "#text": "Code des impositions sur les biens et services - Sous-section 4 : Exigibilité (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889936", "#text": "Code des impositions sur les biens et services - Sous-section 5 : Personnes soumises aux obligat... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889946", "#text": "Code des impositions sur les biens et services - Sous-section 6 : Constatation des taxes (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889974", "#text": "Code des impositions sur les biens et services - Sous-section 7 : Paiement de la taxe (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889984", "#text": "Code des impositions sur les biens et services - Sous-section 8 : Contrôle, recouvrement et cont... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889988", "#text": "Code des impositions sur les biens et services - Sous-section 9 : Affectation (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889771", "@num": "L421-186", "#text": "Code des impositions sur les biens et services - art. L421-186 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889773", "@num": "L421-187", "#text": "Code des impositions sur les biens et services - art. L421-187 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889775", "@num": "L421-188", "#text": "Code des impositions sur les biens et services - art. L421-188 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889779", "@num": "L421-189", "#text": "Code des impositions sur les biens et services - art. L421-189 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889781", "@num": "L421-190", "#text": "Code des impositions sur les biens et services - art. L421-190 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889783", "@num": "L421-191", "#text": "Code des impositions sur les biens et services - art. L421-191 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889785", "@num": "L421-192", "#text": "Code des impositions sur les biens et services - art. L421-192 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889789", "@num": "L421-193", "#text": "Code des impositions sur les biens et services - art. L421-193 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889791", "@num": "L421-194", "#text": "Code des impositions sur les biens et services - art. L421-194 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889794", "@num": "L421-195", "#text": "Code des impositions sur les biens et services - art. L421-195 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889798", "@num": "L421-196", "#text": "Code des impositions sur les biens et services - art. L421-196 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889800", "@num": "L421-197", "#text": "Code des impositions sur les biens et services - art. L421-197 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889804", "@num": "L421-198", "#text": "Code des impositions sur les biens et services - art. L421-198 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889806", "@num": "L421-199", "#text": "Code des impositions sur les biens et services - art. L421-199 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889811", "@num": "L421-200", "#text": "Code des impositions sur les biens et services - art. L421-200 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889813", "@num": "L421-201", "#text": "Code des impositions sur les biens et services - art. L421-201 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889817", "@num": "L421-202", "#text": "Code des impositions sur les biens et services - art. L421-202 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889823", "@num": "L421-203", "#text": "Code des impositions sur les biens et services - art. L421-203 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889826", "@num": "L421-204", "#text": "Code des impositions sur les biens et services - art. L421-204 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889828", "@num": "L421-205", "#text": "Code des impositions sur les biens et services - art. L421-205 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889830", "@num": "L421-206", "#text": "Code des impositions sur les biens et services - art. L421-206 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889834", "@num": "L421-207", "#text": "Code des impositions sur les biens et services - art. L421-207 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889836", "@num": "L421-208", "#text": "Code des impositions sur les biens et services - art. L421-208 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889838", "@num": "L421-209", "#text": "Code des impositions sur les biens et services - art. L421-209 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889842", "@num": "L421-210", "#text": "Code des impositions sur les biens et services - art. L421-210 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889844", "@num": "L421-211", "#text": "Code des impositions sur les biens et services - art. L421-211 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889848", "@num": "L421-212", "#text": "Code des impositions sur les biens et services - art. L421-212 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889850", "@num": "L421-213", "#text": "Code des impositions sur les biens et services - art. L421-213 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889852", "@num": "L421-214", "#text": "Code des impositions sur les biens et services - art. L421-214 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889854", "@num": "L421-215", "#text": "Code des impositions sur les biens et services - art. L421-215 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889856", "@num": "L421-216", "#text": "Code des impositions sur les biens et services - art. L421-216 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889858", "@num": "L421-217", "#text": "Code des impositions sur les biens et services - art. L421-217 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889864", "@num": "L421-218", "#text": "Code des impositions sur les biens et services - art. L421-218 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889866", "@num": "L421-219", "#text": "Code des impositions sur les biens et services - art. L421-219 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889870", "@num": "L421-220", "#text": "Code des impositions sur les biens et services - art. L421-220 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889872", "@num": "L421-221", "#text": "Code des impositions sur les biens et services - art. L421-221 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889876", "@num": "L421-222", "#text": "Code des impositions sur les biens et services - art. L421-222 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889878", "@num": "L421-223", "#text": "Code des impositions sur les biens et services - art. L421-223 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889880", "@num": "L421-224", "#text": "Code des impositions sur les biens et services - art. L421-224 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889884", "@num": "L421-225", "#text": "Code des impositions sur les biens et services - art. L421-225 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889886", "@num": "L421-226", "#text": "Code des impositions sur les biens et services - art. L421-226 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889890", "@num": "L421-227", "#text": "Code des impositions sur les biens et services - art. L421-227 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889892", "@num": "L421-228", "#text": "Code des impositions sur les biens et services - art. L421-228 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889898", "@num": "L421-229", "#text": "Code des impositions sur les biens et services - art. L421-229 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889900", "@num": "L421-230", "#text": "Code des impositions sur les biens et services - art. L421-230 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889904", "@num": "L421-231", "#text": "Code des impositions sur les biens et services - art. L421-231 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889906", "@num": "L421-232", "#text": "Code des impositions sur les biens et services - art. L421-232 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889910", "@num": "L421-233", "#text": "Code des impositions sur les biens et services - art. L421-233 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889912", "@num": "L421-234", "#text": "Code des impositions sur les biens et services - art. L421-234 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889916", "@num": "L421-235", "#text": "Code des impositions sur les biens et services - art. L421-235 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889918", "@num": "L421-236", "#text": "Code des impositions sur les biens et services - art. L421-236 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889920", "@num": "L421-237", "#text": "Code des impositions sur les biens et services - art. L421-237 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889922", "@num": "L421-238", "#text": "Code des impositions sur les biens et services - art. L421-238 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889926", "@num": "L421-239", "#text": "Code des impositions sur les biens et services - art. L421-239 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889928", "@num": "L421-240", "#text": "Code des impositions sur les biens et services - art. L421-240 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889932", "@num": "L421-241", "#text": "Code des impositions sur les biens et services - art. L421-241 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889934", "@num": "L421-242", "#text": "Code des impositions sur les biens et services - art. L421-242 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889938", "@num": "L421-243", "#text": "Code des impositions sur les biens et services - art. L421-243 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889940", "@num": "L421-244", "#text": "Code des impositions sur les biens et services - art. L421-244 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889942", "@num": "L421-245", "#text": "Code des impositions sur les biens et services - art. L421-245 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889944", "@num": "L421-246", "#text": "Code des impositions sur les biens et services - art. L421-246 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889948", "@num": "L421-247", "#text": "Code des impositions sur les biens et services - art. L421-247 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889952", "@num": "L421-248", "#text": "Code des impositions sur les biens et services - art. L421-248 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889954", "@num": "L421-249", "#text": "Code des impositions sur les biens et services - art. L421-249 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889956", "@num": "L421-250", "#text": "Code des impositions sur les biens et services - art. L421-250 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889958", "@num": "L421-251", "#text": "Code des impositions sur les biens et services - art. L421-251 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889962", "@num": "L421-252", "#text": "Code des impositions sur les biens et services - art. L421-252 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889964", "@num": "L421-253", "#text": "Code des impositions sur les biens et services - art. L421-253 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889966", "@num": "L421-254", "#text": "Code des impositions sur les biens et services - art. L421-254 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889968", "@num": "L421-255", "#text": "Code des impositions sur les biens et services - art. L421-255 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889970", "@num": "L421-256", "#text": "Code des impositions sur les biens et services - art. L421-256 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889972", "@num": "L421-257", "#text": "Code des impositions sur les biens et services - art. L421-257 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889976", "@num": "L421-258", "#text": "Code des impositions sur les biens et services - art. L421-258 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889978", "@num": "L421-259", "#text": "Code des impositions sur les biens et services - art. L421-259 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889980", "@num": "L421-260", "#text": "Code des impositions sur les biens et services - art. L421-260 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889982", "@num": "L421-261", "#text": "Code des impositions sur les biens et services - art. L421-261 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889986", "@num": "L421-262", "#text": "Code des impositions sur les biens et services - art. L421-262 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889990", "@num": "L421-263", "#text": "Code des impositions sur les biens et services - art. L421-263 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000047889299", "@fin": "2999-01-01", "#text": "Annexe", "@debut": "2024-01-01" } ] }, "@cid": "JORFTEXT000047887568", "@nor": "ECOE2308987R", "@num": "2023-661", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-661 du 26 juillet 2023 prise en application des dispositions de l'article 137 de la loi du 22 août 2021 portant lutte contre le dérèglement climatique et renforcement de la résilience face à ses effets et de l'article 128 de la loi du 30 décembre 2021 de finances pour 2022", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000047887568", "@c_titre_court": "Ordonnance n°2023-661 du 26 juillet 2023" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-661 du 26 juillet 2023 prise en application des dispositions de l'article 137 de la loi du 22 août 2021 portant lutte contre le dérèglement climatique et renforcement de la résilience face à ses effets et de l'article 128 de la loi du 30 décembre 2021 de finances pour 2022", "@debut": "2023-07-28", "@id_txt": "LEGITEXT000047889262", "@c_titre_court": "Ordonnance n°2023-661 du 26 juillet 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-07-27", "@date_signature": "2023-07-26", "@num_parution_jo": "0172" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000047889316", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000047887581", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des impositions sur les biens et services
\n Sct. Section 6 : Taxe sur l'utilisation par les poids lourds de certaines voies du domaine public routier, Sct. Sous-section 1 : Eléments taxables et territoires, Art. L421-186, Art. L421-187, Art. L421-188, Sct. Paragraphe 1 : Poids lourds, Art. L421-189, Art. L421-190, Art. L421-191, Art. L421-192, Sct. Paragraphe 2 : Réseau, Art. L421-193, Art. L421-194, Art. L421-195, Sct. Paragraphe 3 : Compétences déléguées, Art. L421-196, Art. L421-197, Sct. Sous-section 2 : Fait générateur, Art. L421-198, Art. L421-199, Sct. Sous-section 3 : Montant des taxes, Art. L421-200, Art. L421-201, Sct. Paragraphe 1 : Base d'imposition, Art. L421-202, Sct. Paragraphe 2 : Dispositions communes à l'ensemble des tarifs, Sct. Sous-Paragraphe 1 : Règles générales de détermination des tarifs, Art. L421-203, Art. L421-204, Art. L421-205, Art. L421-206, Sct. Sous-Paragraphe 2 : Exonérations pour certains véhicules, Art. L421-207, Art. L421-208, Art. L421-209, Sct. Sous-Paragraphe 3 : Exonérations pour certains services publics, Art. L421-210, Art. L421-211, Sct. Sous-Paragraphe 4 : Exonérations pour certaines activités économiques, Art. L421-212, Art. L421-213, Art. L421-214, Art. L421-215, Art. L421-216, Art. L421-217, Sct. Paragraphe 3 : Tarif d'infrastructure, Sct. Sous-Paragraphe 1 : Règles de détermination, Art. L421-218, Art. L421-219, Sct. Sous-Paragraphe 2 : Modulations en fonction des émissions du véhicule, Art. L421-220, Art. L421-221, Sct. Sous-Paragraphe 3 : Modulations temporelles, Art. L421-222, Art. L421-223, Art. L421-224, Sct. Sous-Paragraphe 4 : Réductions de tarif en cas d'usage fréquent du réseau, Art. L421-225, Art. L421-226, Sct. Sous-Paragraphe 5 : Tarif maximal, Art. L421-227, Art. L421-228, Sct. Paragraphe 4 : Tarifs pour coûts externes, Sct. Sous-Paragraphe 1 : Règles de détermination du tarif de pollution atmosphérique, Art. L421-229, Art. L421-230, Sct. Sous-Paragraphe 2 : Règles de détermination du tarif de pollution sonore, Art. L421-231, Art. L421-232, Sct. Sous-Paragraphe 3 : Règles de détermination du tarif des émissions de dioxyde de carbone, Art. L421-233, Art. L421-234, Sct. Sous-Paragraphe 4 : Modulations géographiques, Art. L421-235, Art. L421-236, Art. L421-237, Art. L421-238, Sct. Sous-Paragraphe 5 : Tarifs maximaux, Art. L421-239, Art. L421-240, Sct. Sous-section 4 : Exigibilité, Art. L421-241, Art. L421-242, Sct. Sous-section 5 : Personnes soumises aux obligations fiscales, Art. L421-243, Art. L421-244, Art. L421-245, Art. L421-246, Sct. Sous-section 6 : Constatation des taxes, Art. L421-247, Sct. Paragraphe 1 : Modalités de la constatation, Art. L421-248, Art. L421-249, Art. L421-250, Art. L421-251, Sct. Paragraphe 2 : Equipement de télépéage, Art. L421-252, Art. L421-253, Art. L421-254, Art. L421-255, Art. L421-256, Art. L421-257, Sct. Sous-section 7 : Paiement de la taxe, Art. L421-258, Art. L421-259, Art. L421-260, Art. L421-261, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux, Art. L421-262, Sct. Sous-section 9 : Affectation, Art. L421-263\n
\n

\n
" } }, "LEGIARTI000047889940": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-244", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047889940", "URL": "article/LEGI/ARTI/00/00/47/88/99/LEGIARTI000047889940.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 7 de l'ordonnance n° 2023-661 du 26 juillet 2023, ces dispositions entrent en vigueur le 1er janvier 2024.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047889942", "@num": "L421-245", "#text": "Code des impositions sur les biens et services - art. L421-245 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889316", "#text": "Ordonnance n°2023-661 du 26 juillet 2023 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000047887568", "@nortexte": "ECOE2308987R", "@numtexte": "2023-661", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-07-26" }, { "@id": "LEGIARTI000047889316", "#text": "Ordonnance n°2023-661 du 26 juillet 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047887568", "@nortexte": "ECOE2308987R", "@numtexte": "2023-661", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-07-26" }, { "@id": "LEGIARTI000047934631", "@num": "L3333-30", "#text": "Code général des collectivités territoriales - art. L3333-30 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000047889936", "@fin": "2999-01-01", "#text": "Sous-section 5 : Personnes soumises aux obligations fiscales", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000047889767", "@fin": "2999-01-01", "#text": "Section 6 : Taxe sur l'utilisation par les poids lourds de certaines voies du domaine public routier", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603327", "@fin": "2999-01-01", "#text": "Chapitre Ier : DÉPLACEMENTS ROUTIERS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047889940", "@fin": "2999-01-01", "@num": "L421-244", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le redevable de la taxe est :
1° Le propriétaire du poids lourd, sauf lorsque la condition mentionnée au 2° est remplie ;
2° Le locataire ou, le cas échéant, le sous-locataire du poids lourd, lorsque le poids lourd fait l'objet d'un contrat de crédit-bail ou d'un contrat de location.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000047889940", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000047889942", "typelien": "CITATION" }, { "article_id": "LEGIARTI000047889316", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000047889942", "typelien": "CODIFICATION" }, { "article_id": "LEGIARTI000047889316", "cible": false, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000047889942", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000047889942", "liens_entrants": true }

Article L421-245 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code des impositions sur les biens et services)