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Le paiement de la taxe reste régi, pour les faits générateurs intervenant du 1er janvier 2024 au 31 décembre 2024, par le II de l'article 300 et les article 1693 quater, 1693 quater A et 1693 quater B du CGI (1° de l'article 41 de l'ordonnance n° 2023-1210 et décret n° 2024-610 du 26 juin 2024).

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Les règles relatives au paiement de la taxe sur certains services numériques sont déterminées par les dispositions du titre VII du livre Ier et par celles de la présente sous-section.

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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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Article L453-81 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code des impositions sur les biens et services)