{ "article": { "LEGIARTI000048637660": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-18", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637660", "URL": "article/LEGI/ARTI/00/00/48/63/76/LEGIARTI000048637660.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.

" }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000044599473", "@num": "L422-14", "#text": "Code des impositions sur les biens et services - art. L422-14", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048624898", "@num": "3", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000044982841", "@num": "285 ter", "#text": "Code des douanes - art. 285 ter, al. 1, ph. 3", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602741", "@fin": "2999-01-01", "#text": "Sous-section 2 : Fait générateur", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602753", "@fin": "2999-01-01", "#text": "Section 2 : Taxe sur le transport aérien de passagers", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602795", "@fin": "2999-01-01", "#text": "Chapitre II : TRANSPORT AÉRIEN", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044602737", "@fin": "2024-01-01", "@num": "L422-18", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637660", "@fin": "2999-01-01", "@num": "L422-18", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le fait générateur de la taxe est constitué par tout embarquement ou débarquement mentionné à l'article L. 422-14.

Il est réputé intervenir, selon le cas, au moment du décollage ou de l'atterrissage de l'aéronef.

" } }, "LEGIARTI000044602747": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-08-18", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044602747", "URL": "article/LEGI/ARTI/00/00/44/60/27/LEGIARTI000044602747.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044599477", "@num": "L422-16", "#text": "Code des impositions sur les biens et services - art. L422-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637660", "@num": "L422-18", "#text": "Code des impositions sur les biens et services - art. L422-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041528857", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies, III (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K, I, 1, al. 2, al. 5, al. 6, al. 7, VII, 2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602751", "@fin": "2999-01-01", "#text": "Sous-section 1 : Eléments taxables et territoires", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602753", "@fin": "2999-01-01", "#text": "Section 2 : Taxe sur le transport aérien de passagers", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602795", "@fin": "2999-01-01", "#text": "Chapitre II : TRANSPORT AÉRIEN", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044602747", "@fin": "2022-08-18", "@num": "L422-14", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046196631", "@fin": "2026-04-01", "@num": "L422-14", "@etat": "ABROGE_DIFF", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044875856", "@fin": "2999-01-01", "@num": "L422-14", "@etat": "VIGUEUR_DIFF", "@debut": "2026-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est soumis à la taxe tout embarquement sur le territoire de taxation mentionné à l'article L. 422-16 de passagers à bord d'un aéronef réalisant un vol commercial, à l'exception de ceux en transit direct.
\n
En Corse, est également soumis à la taxe tout débarquement de passagers d'un aéronef réalisant un vol commercial, autre qu'en transit direct.

" } }, "LEGIARTI000044875856": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-14", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044875856", "URL": "article/LEGI/ARTI/00/00/44/87/58/LEGIARTI000044875856.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 8° de l'article 37 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er avril 2026.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044595154", "@num": "37", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044599477", "@num": "L422-16", "#text": "Code des impositions sur les biens et services - art. L422-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637660", "@num": "L422-18", "#text": "Code des impositions sur les biens et services - art. L422-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046188345", "@num": "9", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000041528857", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies, III (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K, I, 1, al. 2, al. 5, al. 6, al. 7, VII, 2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602751", "@fin": "2999-01-01", "#text": "Sous-section 1 : Eléments taxables et territoires", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602753", "@fin": "2999-01-01", "#text": "Section 2 : Taxe sur le transport aérien de passagers", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602795", "@fin": "2999-01-01", "#text": "Chapitre II : TRANSPORT AÉRIEN", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044602747", "@fin": "2022-08-18", "@num": "L422-14", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046196631", "@fin": "2026-04-01", "@num": "L422-14", "@etat": "ABROGE_DIFF", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044875856", "@fin": "2999-01-01", "@num": "L422-14", "@etat": "VIGUEUR_DIFF", "@debut": "2026-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est soumis à la taxe tout embarquement sur le territoire de taxation mentionné à l'article L. 422-16 de passagers à bord d'un aéronef réalisant un vol commercial, autres qu'en transit direct.

En Corse et à l'aéroport Paris-Charles de Gaulle, est également soumis à la taxe tout débarquement de passagers d'un aéronef réalisant un vol commercial, autre qu'en transit direct.

" } }, "LEGIARTI000046196631": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-14", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-04-01", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046196631", "URL": "article/LEGI/ARTI/00/00/46/19/66/LEGIARTI000046196631.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000044599477", "@num": "L422-16", "#text": "Code des impositions sur les biens et services - art. L422-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637660", "@num": "L422-18", "#text": "Code des impositions sur les biens et services - art. L422-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827523", "@num": "9", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000041528857", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies, III (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K, I, 1, al. 2, al. 5, al. 6, al. 7, VII, 2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602751", "@fin": "2999-01-01", "#text": "Sous-section 1 : Eléments taxables et territoires", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602753", "@fin": "2999-01-01", "#text": "Section 2 : Taxe sur le transport aérien de passagers", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602795", "@fin": "2999-01-01", "#text": "Chapitre II : TRANSPORT AÉRIEN", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044602747", "@fin": "2022-08-18", "@num": "L422-14", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046196631", "@fin": "2026-04-01", "@num": "L422-14", "@etat": "ABROGE_DIFF", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044875856", "@fin": "2999-01-01", "@num": "L422-14", "@etat": "VIGUEUR_DIFF", "@debut": "2026-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est soumis à la taxe tout embarquement sur le territoire de taxation mentionné à l'article L. 422-16 de passagers à bord d'un aéronef réalisant un vol commercial, autres qu'en transit direct.
\n
\nEn Corse, est également soumis à la taxe tout débarquement de passagers d'un aéronef réalisant un vol commercial, autre qu'en transit direct.

" } }, "LEGIARTI000048624898": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048624898", "URL": "article/LEGI/ARTI/00/00/48/62/48/LEGIARTI000048624898.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048637683", "@num": "L421-100", "#text": "Code des impositions sur les biens et services - art. L421-100 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637679", "@num": "L421-105", "#text": "Code des impositions sur les biens et services - art. L421-105 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637675", "@num": "L421-159", "#text": "Code des impositions sur les biens et services - art. L421-159 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637672", "@num": "L421-169", "#text": "Code des impositions sur les biens et services - art. L421-169 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637669", "@num": "L421-172", "#text": "Code des impositions sur les biens et services - art. L421-172 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637695", "@num": "L421-172-1", "#text": "Code des impositions sur les biens et services - art. L421-172-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637664", "@num": "L421-176", "#text": "Code des impositions sur les biens et services - art. L421-176 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637648", "@num": "L421-178", "#text": "Code des impositions sur les biens et services - art. L421-178 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@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": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637693", "@num": "L421-246-1", "#text": "Code des impositions sur les biens et services - art. L421-246-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637690", "@num": "L421-7", "#text": "Code des impositions sur les biens et services - art. L421-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637686", "@num": "L421-84", "#text": "Code des impositions sur les biens et services - art. L421-84 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637697", "@num": "L421-85-1", "#text": "Code des impositions sur les biens et services - art. L421-85-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637660", "@num": "L422-18", "#text": "Code des impositions sur les biens et services - art. L422-18 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637645", "@num": "L422-33", "#text": "Code des impositions sur les biens et services - art. L422-33 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637656", "@num": "L422-44", "#text": "Code des impositions sur les biens et services - art. L422-44 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637642", "@num": "L422-47", "#text": "Code des impositions sur les biens et services - art. L422-47 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637653", "@num": "L422-51", "#text": "Code des impositions sur les biens et services - art. L422-51 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637639", "@num": "L422-56", "#text": "Code des impositions sur les biens et services - art. L422-56 (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": "LEGIARTI000048624898", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048603847", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L421-7, Art. L421-84, Art. L421-100, Art. L421-105, Art. L421-159, Art. L421-169, Art. L421-172, Art. L421-176, Art. L421-199, Art. L422-18, Art. L422-44, Art. L422-51, Art. L421-178, Art. L422-33, Art. L422-47, Art. L422-56 \n
\n

\n
\n

A créé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L421-172-1, Art. L421-85-1, Art. L421-246-1\n
\n

\n
\n

" } } }, "article_lien": [ { "article_id": "LEGIARTI000048624898", "cible": false, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048637660", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000044875856", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048637660", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044602747", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048637660", "typelien": "CITATION" }, { "article_id": "LEGIARTI000046196631", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048637660", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048637660", "liens_entrants": true }

Article L422-18 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code des impositions sur les biens et services)