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Conformément à 43 de l’ordonnance n° 2023-120, 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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Les règles de constatation de la taxe annuelle sur les engins maritimes à usage personnel sontdéterminées par les dispositions du titre VI du livre Ier et par celles de la présente sous-section.

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A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L423-3, Art. L423-27, Art. L423-31, Art. L423-32, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux, Art. L423-35, Art. L423-42, Art. L423-62\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000048624900", "cible": false, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048637719", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048637719", "liens_entrants": true }

Article L423-31 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code des impositions sur les biens et services)