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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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Le fait générateur des taxes est constitué par toute affectation du véhicule qui y est soumis à des fins économiques sur le territoire de taxation au sens des dispositions du paragraphe 1 de la sous-section 1 de la présente section.

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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. 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\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": "LEGIARTI000048637679", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048637679", "liens_entrants": true }

Article L421-105 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code des impositions sur les biens et services)