{ "article": { "LEGIARTI000048833572": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-104", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048833572", "URL": "article/LEGI/ARTI/00/00/48/83/35/LEGIARTI000048833572.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGISCTA000044598147", "#text": "Code des impositions sur les biens et services", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044598323", "#text": "Code des impositions sur les biens et services - Section 7 : Paiement de l'accise (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048769625", "@num": "94", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 94 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603605", "@fin": "2999-01-01", "#text": "Section 7 : Paiement de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@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": "LEGIARTI000044603603", "@fin": "2023-12-31", "@num": "L312-104", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048833572", "@fin": "2999-01-01", "@num": "L312-104", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les règles relatives au paiement de l'accise sur les énergies sont déterminées par les dispositions du titre VII du livre Ier, par celles de la section 7 du chapitre Ier du présent titre et par celles de la présente section.

" } }, "LEGIARTI000048769625": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "94", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048769625", "URL": "article/LEGI/ARTI/00/00/48/76/96/LEGIARTI000048769625.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048842320", "@num": "L312-35", "#text": "Code des impositions sur les biens et services - art. L312-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048842736", "@num": "L312-60", "#text": "Code des impositions sur les biens et services - art. L312-60 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833615", "@num": "L312-69", "#text": "Code des impositions sur les biens et services - art. L312-69 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048842901", "@num": "L312-75", "#text": "Code des impositions sur les biens et services - art. L312-75 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833579", "@num": "L312-78", "#text": "Code des impositions sur les biens et services - art. L312-78 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833668", "@num": "L133-4", "#text": "Code des impositions sur les biens et services - art. L133-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833572", "@num": "L312-104", "#text": "Code des impositions sur les biens et services - art. L312-104 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796660", "@num": "L312-104-1", "#text": "Code des impositions sur les biens et services - art. L312-104-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796662", "@num": "L312-104-2", "#text": "Code des impositions sur les biens et services - art. L312-104-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833665", "@num": "L312-35", "#text": "Code des impositions sur les biens et services - art. L312-35 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833660", "@num": "L312-42", "#text": "Code des impositions sur les biens et services - art. L312-42 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code des impositions sur les biens et services - art. L312-52 (V)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000048833560", "@num": "L312-54", "#text": "Code des impositions sur les biens et services - art. L312-54 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833638", "@num": "L312-55", "#text": "Code des impositions sur les biens et services - art. L312-55 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833632", "@num": "L312-60", "#text": "Code des impositions sur les biens et services - art. 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L312-74 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833593", "@num": "L312-75", "#text": "Code des impositions sur les biens et services - art. L312-75 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833602", "@num": "L312-76", "#text": "Code des impositions sur les biens et services - art. L312-76 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833587", "@num": "L312-77", "#text": "Code des impositions sur les biens et services - art. 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I. à III. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.\n
\n Art. 73, Art. 151 septies, Art. 69\n
\n

\n
\n

A créé les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Art. L312-104-1, Art. L312-104-2\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Art. L133-4, Art. L312-35, Art. L312-42, Art. L312-52, Art. L312-55, Art. L312-60, Art. L312-64, Art. L312-69, Art. L312-74, Art. L312-75, Art. L312-76, Art. L312-77, Art. L312-78, Art. L312-104, Art. L312-54\n
\n

IV. - Le 4 du I de l'article 73 du code général des impôts ne s'applique pas à l'impôt sur le revenu dû au titre de l'année 2024.
\n
\nV. - A. - Les A et C du I s'appliquent à l'impôt sur le revenu dû au titre de l'année 2024 et des années suivantes.
\n
\nB. - Le B du I s'applique aux cessions réalisées à compter du 1er janvier 2023.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000048769625", "cible": false, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048833572", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048833572", "liens_entrants": true }

Article L312-104 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2023 (Code des impositions sur les biens et services)