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\n
Les règles relatives à l'exigibilité de la taxe sur certains services numériques sont déterminées par les dispositions du titre IV du livre Ier.

" } }, "LEGIARTI000048624982": { "META": { "META_SPEC": { "META_ARTICLE": { "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048624982", "URL": "article/LEGI/ARTI/00/00/48/62/49/LEGIARTI000048624982.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000048625996", "#text": "Code des impositions sur les biens et services - Chapitre II : Utilisation finale des établissem... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048626079", "#text": "Code des impositions sur les biens et services - Chapitre III : Utilisation finale des réseaux d... 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L455-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048624893", "@fin": "2999-01-01", "#text": "Annexe", "@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": "LEGIARTI000048624982", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048603867", "@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. Titre V : COMMUNICATION, NUMÉRIQUE, CULTURE, Sct. Chapitre Ier : Dispositions générales, Sct. Section unique : Eléments taxables et territoires, Art. L451-1, Art. L451-2, Art. L451-3, Art. L451-4, Art. L451-5, Sct. Chapitre II : Utilisation finale des établissements et biens culturels, Sct. Section 1 : Taxe sur les spectacles cinématographiques, Art. L452-1, Art. L452-2, Art. L452-3, Art. L452-4, Art. L452-5, Art. L452-6, Art. L452-7, Art. L452-8, Art. L452-9, Art. L452-10, Art. L452-11, Art. L452-12, Art. L452-13, Sct. Section 2 : Taxe sur les spectacles vivants, Art. L452-14, Art. L452-15, Art. L452-16, Art. L452-17, Art. L452-18, Art. L452-19, Art. L452-20, Art. L452-21, Art. L452-22, Art. L452-23, Art. L452-24, Art. L452-25, Art. L452-26, Art. L452-27, Sct. Section 3 : Taxe sur les vidéogrammes, Art. L452-28, Art. L452-29, Art. L452-30, Art. L452-31, Art. L452-32, Art. L452-33, Art. L452-34, Art. L452-35, Art. L452-36, Art. L452-37, Sct. Chapitre III : Utilisation finale des réseaux de communications électroniques, Sct. Section 1 : Taxe sur les services de communications électroniques, Art. L453-1, Art. L453-2, Art. L453-3, Art. L453-4, Art. L453-5, Art. L453-6, Art. L453-7, Art. L453-8, Art. L453-9, Art. L453-10, Art. L453-11, Art. L453-12, Sct. Section 2 : Taxe sur les services de télévision, Art. L453-13, Art. L453-14, Art. L453-15, Art. L453-16, Art. L453-17, Art. L453-18, Art. L453-19, Art. L453-20, Art. L453-21, Art. L453-22, Art. L453-23, Art. L453-24, Sct. Section 3 : Taxe sur les services d'accès à des contenus audiovisuels à la demande, Art. L453-25, Art. L453-26, Art. L453-27, Art. L453-28, Art. L453-29, Art. L453-30, Art. L453-31, Art. L453-32, Art. L453-33, Art. L453-34, Sct. Section 4 : Taxe sur la mise en relation par voie électronique en vue de fournir certaines prestations de transport, Art. L453-35, Art. L453-36, Art. L453-37, Art. L453-38, Art. L453-39, Art. L453-40, Art. L453-41, Art. L453-42, Art. L453-43, Art. L453-44, Sct. Section 5 : Taxe sur certains services numériques, Sct. Sous-section 1 : Eléments taxables et territoire de taxation, Art. L453-45, Sct. Paragraphe 1 : Principes, Art. L453-46, Art. L453-47, Sct. Paragraphe 2 : Interfaces numériques et personnes utilisant ou exploitant ces interfaces, Art. L453-48, Art. L453-49, Art. L453-50, Art. L453-51, Art. L453-52, Sct. Paragraphe 3 : Services d'intermédiation numérique, Sct. Sous-Paragraphe 1 : Caractéristiques, Art. L453-53, Art. L453-54, Art. L453-55, Art. L453-56, Sct. Sous-Paragraphe 2 : Services exclus, Art. L453-57, Art. L453-58, Art. L453-59, Sct. Paragraphe 4 : Services de publicité ciblée, Art. L453-60, Art. L453-61, Art. L453-62, Art. L453-63, Sct. Paragraphe 5 : Seuils de taxation, Art. L453-64, Art. L453-65, Art. L453-66, Sct. Sous-section 2 : Fait générateur, Art. L453-67, Art. L453-68, Sct. Sous-section 3 : Montant de la taxe, Art. L453-69, Art. L453-70, Art. L453-71, Art. L453-72, Art. L453-73, Art. L453-74, Sct. Sous-section 4 : Exigibilité, Art. L453-75, Sct. Sous-section 5 : Personnes soumises à obligation fiscale, Art. L453-76, Art. L453-77, Art. L453-78, Sct. Sous-section 6 : Constatation de la taxe, Art. L453-79, Art. L453-80, Sct. Sous-section 7 : Paiement de la taxe, Art. L453-81, Art. L453-82, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux, Art. L453-83, Sct. Chapitre IV : Publicité, Sct. Section 1 : Taxe sur la publicité télévisuelle et autres ressources liées à la diffusion de services de télévision, Art. L454-1, Art. L454-2, Art. L454-3, Art. L454-4, Art. L454-5, Art. L454-6, Art. L454-7, Art. L454-8, Art. L454-9, Art. L454-10, Art. L454-11, Art. L454-12, Art. L454-13, Art. L454-14, Art. L454-15, Sct. Section 2 : Taxe sur la publicité diffusée au moyen de services d'accès à des contenus audiovisuels à la demande, Art. L454-16, Art. L454-17, Art. L454-18, Art. L454-19, Art. L454-20, Art. L454-21, Art. L454-22, Art. L454-23, Art. L454-24, Art. L454-25, Art. L454-26, Art. L454-27, Art. L454-28, Sct. Section 3 : Taxe sur la publicité diffusée au moyen de documents imprimés, Art. L454-29, Art. L454-30, Art. L454-31, Art. L454-32, Art. L454-33, Art. L454-34, Art. L454-35, Art. L454-36, Art. L454-37, Art. L454-38, Sct. Section 4 : Taxe sur la publicité extérieure, Sct. Sous-section 1 : Eléments taxables et territoires, Art. L454-39, Art. L454-40, Art. L454-41, Art. L454-42, Art. L454-43, Art. L454-44, Art. L454-45, Art. L454-46, Art. L454-47, Art. L454-48, Art. L454-49, Sct. Sous-section 2 : Fait générateur, Art. L454-50, Art. L454-51, Sct. Sous-section 3 : Montant, Art. L454-52, Art. L454-53, Art. L454-54, Sct. Paragraphe 1 : Base d'imposition, Art. L454-55, Art. L454-56, Art. L454-57, Sct. Paragraphe 2 : Tarifs normaux, Art. L454-58, Art. L454-59, Art. L454-60, Art. L454-61, Art. L454-62, Sct. Paragraphe 3 : Tarifs réduits et exonérations, Art. L454-63, Art. L454-64, Art. L454-65, Art. L454-66, Sct. Sous-section 4 : Exigibilité, Art. L454-67, Sct. Sous-section 5 : Personnes soumises à obligation fiscale, Art. L454-68, Art. L454-69, Art. L454-70, Art. L454-71, Sct. Sous-section 6 : Constatation, Art. L454-72, Art. L454-73, Sct. Sous-section 7 : Paiement, Art. L454-74, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux de la taxe, Art. L454-75, Art. L454-76, Sct. Sous-section 9 : Affectation, Art. L454-77, Sct. Chapitre V : Exploitation des établissements, droits et réseaux, Sct. Section 1 : Taxe sur le visa d'exploitation cinématographique, Art. L455-1, Art. L455-2, Art. L455-3, Art. L455-4, Art. L455-5, Art. L455-6, Art. L455-7, Art. L455-8, Sct. Section 2 : Taxe sur l'autorisation d'exercice de l'activité d'exploitant d'établissement de spectacles cinématographiques, Art. L455-9, Art. L455-10, Art. L455-11, Art. L455-12, Art. L455-13, Art. L455-14, Art. L455-15, Art. L455-16, Sct. Section 3 : Taxe sur la production et la distribution d'œuvres cinématographiques, Art. L455-17, Art. L455-18, Art. L455-19, Art. L455-20, Art. L455-21, Art. L455-22, Art. L455-23, Art. L455-24, Art. L455-25, Art. L455-26, Art. L455-27, Sct. Section 4 : Taxe sur la cession de droits d'exploitation audiovisuelle des manifestations sportives, Art. L455-28, Art. L455-29, Art. L455-30, Art. L455-31, Art. L455-32, Art. L455-33, Art. L455-34, Art. L455-35, Art. L455-36, Sct. Section 5 : Taxe sur la modification du contrôle d'un service de communication audiovisuelle, Art. L455-37, Art. L455-38, Art. L455-39, Art. L455-40, Art. L455-41, Art. L455-42, Art. L455-43, Sct. Section 6 : Taxe sur l'utilisation des bandes « 700 MHz » et « 800 MHz » du spectre radioélectrique, Art. L455-44, Art. L455-45, Art. L455-46, Art. L455-47, Art. L455-48, Art. L455-49, Art. L455-50, Art. L455-51, Art. L455-52, Art. L455-53, Art. L455-54, Art. L455-55, Art. L455-56\n
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" } }, "LEGIARTI000048637385": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L177 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637385", "URL": "article/LEGI/ARTI/00/00/48/63/73/LEGIARTI000048637385.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 43 de l’ordonnance n° 2023-1210 du 20 décembre 2023, 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.

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Par dérogation au premier alinéa de l'article L. 176 du présent livre, pour la taxe sur certains services numériques mentionnée à l'article L. 453-45 du code des impositions sur les biens et services, le droit de reprise de l'administration s'exerce jusqu'à la fin de la sixième année suivant celle au cours de laquelle la taxe est devenue exigible conformément à l'article L. 453-75 du même code.
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Par dérogation au deuxième alinéa de l'article L. 176 du présent livre, pour la taxe sur certains services numériques mentionnée à l'article L. 453-45 du code des impositions sur les biens et services, le droit de reprise de l'administration s'exerce jusqu'à la fin de la dixième année suivant celle au cours de laquelle la taxe est devenue exigible conformément à l'article L. 453-75 du même code.

\n
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Article L453-75 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code des impositions sur les biens et services)