{ "article": { "LEGIARTI000048624904": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048624904", "URL": "article/LEGI/ARTI/00/00/48/62/49/LEGIARTI000048624904.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048637759", "@num": "L471-19", "#text": "Code des impositions sur les biens et services - art. L471-19 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654619", "@num": "L471-50", "#text": "Code des impositions sur les biens et services - art. L471-50 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048636250", "@num": "L471-52-1", "#text": "Code des impositions sur les biens et services - art. L471-52-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637736", "@num": "L471-58", "#text": "Code des impositions sur les biens et services - art. L471-58 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048624889", "@fin": "2999-01-01", "#text": "Chapitre Ier : Modifications du code des impositions sur les biens et services et de l'ordonnance portant création de ce code", "@debut": "2023-12-22" } ] }, "@cid": "JORFTEXT000048603839", "@nor": "ECOE2303085R", "@num": "2023-1210", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048603839", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2023-12-22", "@id_txt": "LEGITEXT000048624824", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-12-21", "@date_signature": "2023-12-20", "@num_parution_jo": "0295" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048624904", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048603850", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L471-19, Art. L471-50, Art. L471-58 \n
\n

A créé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L471-52-1\n
\n

" } }, "LEGIARTI000048636250": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L471-52-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048636250", "URL": "article/LEGI/ARTI/00/00/48/63/62/LEGIARTI000048636250.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à 43 de l’ordonnance n° 2023-120, ces dispositions entrent en vigueur le 1er janvier 2024 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044598153", "@num": "L171-2", "#text": "Code des impositions sur les biens et services - art. L171-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048624904", "@num": "6", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602331", "@fin": "2999-01-01", "#text": "Section 7 : Paiement des taxes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602465", "@fin": "2999-01-01", "#text": "Chapitre Ier : TAXES SUR LES PRODUITS DE L'INDUSTRIE ET DE L'ARTISANAT", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602467", "@fin": "2999-01-01", "#text": "Titre VII : ACTIVITÉS INDUSTRIELLES ET ARTISANALES", "@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": "LEGIARTI000048636250", "@fin": "2999-01-01", "@num": "L471-52-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Par dérogation à l'article L. 171-2, un arrêté du ministre chargé du budget peut reporter la date limite de paiement dans la limite d'un mois après la déclaration.

" } }, "LEGIARTI000048637736": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L471-58", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637736", "URL": "article/LEGI/ARTI/00/00/48/63/77/LEGIARTI000048637736.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044816329", "@num": "5-1", "#text": "Loi n°78-654 du 22 juin 1978 - art. 5-1", "@sens": "source", "@cidtexte": "JORFTEXT000000886559", "@numtexte": "78-654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "LEGIARTI000044816337", "@num": "5-5", "#text": "Loi n°78-654 du 22 juin 1978 - art. 5-5", "@sens": "source", "@cidtexte": "JORFTEXT000000886559", "@numtexte": "78-654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000044599784", "@num": "L471-10", "#text": "Code des impositions sur les biens et services - art. L471-10", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599786", "@num": "L471-11", "#text": "Code des impositions sur les biens et services - art. L471-11", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599788", "@num": "L471-12", "#text": "Code des impositions sur les biens et services - art. L471-12", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599790", "@num": "L471-13", "#text": "Code des impositions sur les biens et services - art. L471-13", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599792", "@num": "L471-14", "#text": "Code des impositions sur les biens et services - art. L471-14", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599794", "@num": "L471-15", "#text": "Code des impositions sur les biens et services - art. L471-15", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599796", "@num": "L471-16", "#text": "Code des impositions sur les biens et services - art. L471-16", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599798", "@num": "L471-17", "#text": "Code des impositions sur les biens et services - art. L471-17", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599800", "@num": "L471-18", "#text": "Code des impositions sur les biens et services - art. L471-18", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637759", "@num": "L471-19", "#text": "Code des impositions sur les biens et services - art. L471-19 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599772", "@num": "L471-4", "#text": "Code des impositions sur les biens et services - art. L471-4", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599774", "@num": "L471-5", "#text": "Code des impositions sur les biens et services - art. L471-5", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599776", "@num": "L471-6", "#text": "Code des impositions sur les biens et services - art. L471-6", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599778", "@num": "L471-7", "#text": "Code des impositions sur les biens et services - art. L471-7", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599780", "@num": "L471-8", "#text": "Code des impositions sur les biens et services - art. L471-8", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599782", "@num": "L471-9", "#text": "Code des impositions sur les biens et services - art. L471-9", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048624904", "@num": "6", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000044815463", "@num": "L521-8-1", "#text": "Code de la recherche - art. L521-8-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044815473", "@num": "L521-8-6", "#text": "Code de la recherche - art. L521-8-6", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602315", "@fin": "2999-01-01", "#text": "Section 9 : Affectation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602465", "@fin": "2999-01-01", "#text": "Chapitre Ier : TAXES SUR LES PRODUITS DE L'INDUSTRIE ET DE L'ARTISANAT", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602467", "@fin": "2999-01-01", "#text": "Titre VII : ACTIVITÉS INDUSTRIELLES ET ARTISANALES", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044602313", "@fin": "2024-01-01", "@num": "L471-58", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637736", "@fin": "2999-01-01", "@num": "L471-58", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

\n
\nL'affectation du produit des taxes sur les produits de l'industrie et de l'artisanat est déterminée par les dispositions suivantes :
\n
\n1° Les articles 5-1 et 5-5 de la loi n° 78-654 du 22 juin 1978 concernant les comités professionnels de développement économique pour les biens suivants :
\n
\na) Les biens des industries de l'horlogerie, de la bijouterie-joaillerie, de l'orfèvrerie et des arts de la table au sens de l'article L. 471-4 ;
\n
\nb) Les biens des industries du cuir, de la chaussure et de la maroquinerie au sens de l'article L. 471-5 ;
\n
\nc) Les biens des industries de l'habillement au sens de l'article L. 471-6 ;
\n
\nd) Sans préjudice du a du 2°, les biens des industries de l'ameublement au sens de l'article L. 471-7 ;
\n
\ne) Sans préjudice du b du 2°, les biens des industries du bois au sens de l'article L. 471-8 ;
\n
\n2° Les articles L. 521-8-1 et L. 521-8-6 du code de la recherche pour les biens suivants :
\n
\na) Les biens des industries de l'ameublement au sens de l'article L. 471-7 ;
\n
\nb) Les biens des industries du bois au sens de l'article L. 471-8 ;
\n
\nc) Les biens des industries du béton au sens de l'article L. 471-9 ;
\n
\nd) Les biens des industries des matériaux de construction en terre cuite au sens de l'article L. 471-10 ;
\n
\ne) Les biens des industries des roches ornementales et de construction au sens de l'article L. 471-11 ;
\n
\nf) Les biens des industries du papier au sens de l'article L. 471-12 ;
\n
\ng) Les biens des industries de la plasturgie et des composites au sens de l'article L. 471-13 ;
\n
\nh) Les biens des industries de la fonderie au sens de l'article L. 471-14 ;
\n
\ni) Les biens des industries de la soudure au sens de l'article L. 471-15 ;
\n
\nj) Les biens des industries aérauliques et thermiques au sens de l'article L. 471-16 ;
\n
\nk) Les biens des industries de la construction métallique au sens de l'article L. 471-17 ;
\n
\nl) Les biens des industries mécaniques au sens de l'article L. 471-18 ;
\n
\nm) Les biens des industries des corps gras au sens de l'article L. 471-19.

\n
" } }, "LEGIARTI000048637759": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L471-19", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637759", "URL": "article/LEGI/ARTI/00/00/48/63/77/LEGIARTI000048637759.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042911968", "@num": "71", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 71, G, II, al. 2 à 4 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000049804806", "@num": "D471-104", "#text": "Code des impositions sur les biens et services - art. D471-104 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602457", "@num": "L471-2", "#text": "Code des impositions sur les biens et services - art. L471-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602387", "@num": "L471-30", "#text": "Code des impositions sur les biens et services - art. L471-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602383", "@num": "L471-32", "#text": "Code des impositions sur les biens et services - art. L471-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196542", "@num": "L471-35", "#text": "Code des impositions sur les biens et services - art. L471-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602369", "@num": "L471-37", "#text": "Code des impositions sur les biens et services - art. L471-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637736", "@num": "L471-58", "#text": "Code des impositions sur les biens et services - art. L471-58 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048624904", "@num": "6", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000048638069", "@num": "L67 B", "#text": "Livre des procédures fiscales - art. L67 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602459", "@fin": "2999-01-01", "#text": "Sous-section 1 : Biens taxables", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602463", "@fin": "2999-01-01", "#text": "Section 1 : Eléments taxables et territoires", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602465", "@fin": "2999-01-01", "#text": "Chapitre Ier : TAXES SUR LES PRODUITS DE L'INDUSTRIE ET DE L'ARTISANAT", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602467", "@fin": "2999-01-01", "#text": "Titre VII : ACTIVITÉS INDUSTRIELLES ET ARTISANALES", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044602423", "@fin": "2024-01-01", "@num": "L471-19", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637759", "@fin": "2999-01-01", "@num": "L471-19", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

\n
\nLes biens des industries des corps gras s'entendent des biens suivants :
\n
\n1° Les huiles végétales vierges ou brutes qui ne sont pas destinées à être utilisées comme carburant ou combustible ;
\n
\n2° Les huiles végétales ou animales raffinées ;
\n
\n3° Les margarines et matières grasses à tartiner.

\n
" } }, "LEGIARTI000048654619": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L471-50", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048654619", "URL": "article/LEGI/ARTI/00/00/48/65/46/LEGIARTI000048654619.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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\n

Est redevable des taxes la personne réalisant l'opération qui constitue le fait générateur.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000048637759", "cible": true, "cidtexte": "JORFTEXT000048603839", "id": "LEGIARTI000048624904", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000048637736", "cible": true, "cidtexte": "JORFTEXT000048603839", "id": "LEGIARTI000048624904", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000048654619", "cible": true, "cidtexte": "JORFTEXT000048603839", "id": "LEGIARTI000048624904", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000048636250", "cible": true, "cidtexte": "JORFTEXT000048603839", "id": "LEGIARTI000048624904", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048624904", "liens_entrants": true }

Article 6 ENTIEREMENT_MODIF (Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales)