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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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Lorsque le redevable méconnaît ses obligations, l'imposition est constatée selon les procédures d'établissement particulières mentionnées à l'article L. 180-1 ou, lorsqu'il est dérogé à cet article, selon celles qui s'y substituent.

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A créé les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L161-4, Art. L171-4, Art. L161-5, Art. L161-6\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L162-4, Art. L162-5, Art. L163-1, Art. L171-2, Art. L173-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L111-8, Sct. Chapitre IV : Tiers collecteurs d'impôt, Art. L154-1, Art. L154-2, Art. L154-3, Art. L154-4, Art. L154-5, Art. L154-6\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L152-5, Art. L161-1, Art. L161-2\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000048624894", "cible": false, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048628983", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048628983", "liens_entrants": true }

Article L161-6 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code des impositions sur les biens et services)