{ "article": { "LEGIARTI000048826590": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048826590", "URL": "article/LEGI/ARTI/00/00/48/82/65/LEGIARTI000048826590.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046861224", "@num": "8", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@id": "LEGIARTI000048769435", "@num": "128", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 128", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046977157", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046977069", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046852186", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046852190", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2023-01-01" } ] }, "@cid": "JORFTEXT000046845631", "@nor": "ECOX2225087L", "@num": "2022-1726", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2022-1726 du 30 décembre 2022 de finances pour 2023 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046845631", "@c_titre_court": "LOI n°2022-1726 du 30 décembre 2022" }, { "@fin": "2999-01-01", "#text": "LOI n° 2022-1726 du 30 décembre 2022 de finances pour 2023 (1)", "@debut": "2023-01-01", "@id_txt": "LEGITEXT000046852185", "@c_titre_court": "LOI n°2022-1726 du 30 décembre 2022" } ], "@date_publi": "2022-12-31", "@date_signature": "2022-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046852252", "@fin": "2023-12-31", "@num": "16", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826590", "@fin": "2999-01-01", "@num": "16", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046845654", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.- A modifié les dispositions suivantes :

- Loi n° 2004-639 du 2 juillet 2004\n
\n Art. 8\n
\n

\n
\n

II. - Le I du présent article entre en vigueur le 1er avril 2023.
\n
\nIII. - (Abrogé).
\n
\nIV. - (Abrogé).

\n
" } }, "LEGIARTI000046861224": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046861224", "URL": "article/LEGI/ARTI/00/00/46/86/12/LEGIARTI000046861224.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l’article 16 de la loi n° 2022-1726 du 30 décembre 2022, ces dispositions entrent en vigueur le 1er avril 2023.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048826590", "@num": "16", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122150", "@fin": "2999-01-01", "#text": "Chapitre Ier : Champ d'application de l'octroi de mer.", "@debut": "2004-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099294", "@fin": "2999-01-01", "#text": "Titre Ier : Assiette, taux et modalités de recouvrement de l'octroi de mer", "@debut": "2004-08-01" } ] }, "@cid": "JORFTEXT000000253374", "@nor": "DOMX0400036L", "@num": "2004-639", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2004-639 du 2 juillet 2004 relative à l'octroi de mer (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000253374", "@c_titre_court": "Loi n° 2004-639 du 2 juillet 2004" }, { "@fin": "2999-01-01", "#text": "Loi n° 2004-639 du 2 juillet 2004 relative à l'octroi de mer", "@debut": "2004-08-01", "@id_txt": "LEGITEXT000005797332", "@c_titre_court": "Loi n° 2004-639 du 2 juillet 2004" } ], "@date_publi": "2004-07-03", "@date_signature": "2004-07-02", "@num_parution_jo": "0153" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006616283", "@fin": "2014-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "2004-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023260842", "@fin": "2015-07-01", "@num": "8", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030818024", "@fin": "2016-01-01", "@num": "8", "@etat": "MODIFIE", "@debut": "2015-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816821", "@fin": "2023-04-01", "@num": "8", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046861224", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2023-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les biens importés en franchise de droits et taxes bénéficient d'une franchise d'octroi de mer.

Les biens en provenance d'un Etat membre de l'Union européenne sont importés en franchise de taxe sur la valeur ajoutée et d'octroi de mer lorsque leur valeur totale n'excède pas 1 000 € pour les biens transportés par les voyageurs ou 400 € pour les biens qui font l'objet de petits envois non commerciaux.

\n
" } }, "LEGIARTI000048769435": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "128", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048769435", "URL": "article/LEGI/ARTI/00/00/48/76/94/LEGIARTI000048769435.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048826573", "@num": "109", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 109 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048826590", "@num": "16", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 16 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048826046", "@num": "65", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 65 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048826568", "@num": "34", "#text": "LOI n°2023-580 du 10 juillet 2023 - art. 34 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000047805414", "@nortexte": "TREX2309187L", "@numtexte": "2023-580", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-07-10" }, { "@id": "LEGIARTI000048826563", "@num": "35", "#text": "LOI n°2023-580 du 10 juillet 2023 - art. 35 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000047805414", "@nortexte": "TREX2309187L", "@numtexte": "2023-580", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-07-10" }, { "@id": "LEGIARTI000048826554", "@num": "50", "#text": "LOI n°2023-580 du 10 juillet 2023 - art. 50 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000047805414", "@nortexte": "TREX2309187L", "@numtexte": "2023-580", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-07-10" }, { "@id": "LEGIARTI000048826546", "@num": "51", "#text": "LOI n°2023-580 du 10 juillet 2023 - art. 51 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000047805414", "@nortexte": "TREX2309187L", "@numtexte": "2023-580", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-07-10" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048962544", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048962527", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048769047", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048769051", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2023-12-31" } ] }, "@cid": "JORFTEXT000048727345", "@nor": "ECOX2322957L", "@num": "2023-1322", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2023-1322 du 29 décembre 2023 de finances pour 2024 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048727345", "@c_titre_court": "LOI n°2023-1322 du 29 décembre 2023" }, { "@fin": "2999-01-01", "#text": "LOI n° 2023-1322 du 29 décembre 2023 de finances pour 2024 (1)", "@debut": "2023-12-31", "@id_txt": "LEGITEXT000048769046", "@c_titre_court": "LOI n°2023-1322 du 29 décembre 2023" } ], "@date_publi": "2023-12-30", "@date_signature": "2023-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048769435", "@fin": "2999-01-01", "@num": "128", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048727481", "@fin": "2999-01-01", "@num": "128", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- LOI n°2022-1726 du 30 décembre 2022
\n Art. 16, Art. 65, Art. 109\n
\n

- LOI n°2023-580 du 10 juillet 2023
\n Art. 34, Art. 35, Art. 50, Art. 51\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000046861224", "cible": true, "cidtexte": "JORFTEXT000046845631", "id": "LEGIARTI000048826590", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000048769435", "cible": false, "cidtexte": "JORFTEXT000046845631", "id": "LEGIARTI000048826590", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048826590", "liens_entrants": true }

Article 16 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 31/12/2023 (LOI n° 2022-1726 du 30 décembre 2022 de finances pour 2023 (1))