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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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\n

Le passeport est présent à bord du navire battant pavillon étranger qui prend la mer.
\n
\nLe premier alinéa n'est pas applicable aux drones maritimes.

\n
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A modifié les dispositions suivantes :

- Code de commerce\n
\n Art. L441-11\n
\n

- Code des transports\n
\n Art. L5112-1-20, Art. L5112-1-24, Art. L5112-1-27\n
\n

- Loi n° 98-546 du 2 juillet 1998\n
\n Art. 26\n
\n

- Loi n° 2004-639 du 2 juillet 2004\n
\n Art. 3, Art. 9, Art. 33\n
\n

" } } }, "article_lien": [ { "article_id": "LEGIARTI000048624972", "cible": false, "cidtexte": "LEGITEXT000023086525", "id": "LEGIARTI000048639490", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048639490", "liens_entrants": true }

Article L5112-1-20 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code des transports)