{ "article": { "LEGIARTI000049804368": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A453-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-06-20", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049804368", "URL": "article/LEGI/ARTI/00/00/49/80/43/LEGIARTI000049804368.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048626167", "@num": "L453-40", "#text": "Code des impositions sur les biens et services - art. L453-40 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049801473", "#text": "Décret n°2024-610 du 26 juin 2024 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000049796799", "@nortexte": "ECOE2319440D", "@numtexte": "2024-610", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000049801473", "#text": "Décret n°2024-610 du 26 juin 2024 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000049796799", "@nortexte": "ECOE2319440D", "@numtexte": "2024-610", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000051760842", "#text": "Arrêté du 10 juin 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051760114", "@nortexte": "ECOE2508754A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-06-10" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000049804364", "@fin": "2999-01-01", "#text": "Section 4 : Taxe sur la mise en relation par voie électronique en vue de fournir certaines prestations de transport", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049804320", "@fin": "2999-01-01", "#text": "Chapitre III : UTILISATION FINALE DES RÉSEAUX DE COMMUNICATIONS ÉLECTRONIQUES", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049804248", "@fin": "2999-01-01", "#text": "Titre V : COMMUNICATION, NUMÉRIQUE, CULTURE", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049803860", "@fin": "2999-01-01", "#text": "Livre IV : DISPOSITIFS SECTORIELS", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049802033", "@fin": "2999-01-01", "#text": "PARTIE RÉGLEMENTAIRE", "@debut": "2025-01-01" } ] }, "@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": "LEGIARTI000049804368", "@fin": "2025-06-20", "@num": "A453-18", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051763835", "@fin": "2999-01-01", "@num": "A453-18", "@etat": "VIGUEUR", "@debut": "2025-06-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Le taux mentionné au 2° de l'article L. 453-40 est fixé à 0,46 % pour l'année 2023.

" } }, "LEGIARTI000049801473": { "META": { "META_SPEC": { "META_ARTICLE": { "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049801473", "URL": "article/LEGI/ARTI/00/00/49/80/14/LEGIARTI000049801473.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000049803796", "#text": "Code des impositions sur les biens et services - Chapitre II : ACOMPTES (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000049803598", "#text": "Code des impositions sur les biens et services - Chapitre II : INDEXATIONS (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000049803624", "#text": "Code des impositions sur les biens et services - Chapitre II : REPRÉSENTANTS FISCAUX (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000049803734", "#text": "Code des impositions sur les biens et services - Chapitre II : RÉGIME SIMPLIFIÉ DE DÉCLARATION (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000049803614", "#text": "Code des impositions sur les biens et services - Chapitre II : SUSPENSION (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000049803580", "#text": "Code des impositions sur les biens et services - Chapitre II : TERRITOIRES (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000049804018", "#text": "Code des impositions sur les biens et services - Chapitre II : TRANSPORT AÉRIEN (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000049804254", "#text": "Code des impositions sur les biens et services - Chapitre II : UTILISATION FINALE DES ETABLISSEM... 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(VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000049803636", "#text": "Code des impositions sur les biens et services - Titre VI : CONSTATATION DE L'IMPÔT (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000049804558", "#text": "Code des impositions sur les biens et services - Titre VII : ACTIVITÉS INDUSTRIELLES ET ARTISANALES (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000049803780", "#text": "Code des impositions sur les biens et services - Titre VII : PAIEMENT DE L'IMPÔT (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code des impositions sur les biens et services - art. 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R455-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804542", "@num": "R455-13", "#text": "Code des impositions sur les biens et services - art. R455-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804544", "@num": "R455-14", "#text": "Code des impositions sur les biens et services - art. R455-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804546", "@num": "R455-15", "#text": "Code des impositions sur les biens et services - art. R455-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000049801368", "@fin": "2999-01-01", "#text": "Annexe", "@debut": "2024-06-29" } ] }, "@cid": "JORFTEXT000049796799", "@nor": "ECOE2319440D", "@num": "2024-610", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2024-610 du 26 juin 2024 portant partie réglementaire du code des impositions sur les biens et services et diverses mesures de coordination", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000049796799", "@c_titre_court": "Décret n°2024-610 du 26 juin 2024" }, { "@fin": "2999-01-01", "#text": "Décret n° 2024-610 du 26 juin 2024 portant partie réglementaire du code des impositions sur les biens et services et diverses mesures de coordination", "@debut": "2024-06-29", "@id_txt": "LEGITEXT000049801161", "@c_titre_court": "Décret n°2024-610 du 26 juin 2024" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2024-06-28", "@date_signature": "2024-06-26", "@num_parution_jo": "0151" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000049801473", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000049796825", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des impositions sur les biens et services
\n Sct. Livre Ier : DISPOSITIONS GÉNÉRALES, Art. R100-1, Art. R100-2, Sct. Titre Ier : ÉLÉMENTS TAXABLES ET TERRITOIRES, Sct. Chapitre Ier : ÉLÉMENTS TAXABLES, Art. A111-1, Sct. Chapitre II : TERRITOIRES, Art. R112-1, Sct. Chapitre III : COMPÉTENCES DÉLÉGUÉES, Art. D113-1, Sct. Titre II : FAIT GÉNÉRATEUR, Art. , Sct. Titre III : MONTANT, Sct. Chapitre Ier : RÈGLES D'ARRONDIS, Art. , Sct. Chapitre II : INDEXATIONS, Art. A132-1, Art. A132-2, Sct. Chapitre III : RÈGLES PARTICULIÈRES, Art. , Sct. Titre IV : EXIGIBILITÉ, Sct. Chapitre Ier : DISPOSITIONS GÉNÉRALES, Art. , Sct. Chapitre II : SUSPENSION, Art. R142-1, Sct. Titre V : PERSONNES SOUMISES AUX OBLIGATIONS FISCALES, Sct. Chapitre Ier : REDEVABLES, Art. D151-1, Sct. Chapitre II : REPRÉSENTANTS FISCAUX, Art. , Sct. Chapitre III : PERSONNES SUPPORTANT L'IMPOSITION, Art. D153-1, Sct. Chapitre IV : TIERS COLLECTEURS D'IMPÔT, Art. R154-1, Sct. Titre VI : CONSTATATION DE L'IMPÔT, Sct. Chapitre Ier : DISPOSITIONS GÉNÉRALES, Art. D161-1, Sct. Section 1 : Forme et contenu de la déclaration, Art. D161-2, Art. D161-3, Art. D161-4, Art. D161-5, Sct. Section 2 : Périodes et échéances déclaratives, Art. D161-6, Art. A161-7, Art. A161-8, Sct. Section 3 : Souscription de la déclaration, Sct. Sous-section 1 : Dispositions communes, Art. D161-9, Art. D161-10, Art. D161-11, Sct. Sous-section 2 : Dispositions propres aux déclarations souscrites auprès de l'administration fiscale, Art. A161-12, Art. A161-13, Art. A161-14, Sct. Section 4 : Service de gestion, Art. D161-15, Art. D161-16, Sct. Sous-section 1 : Redevables établis en France, Art. A161-17, Art. A161-18, Art. A161-19, Sct. Sous-section 2 : Redevables établis dans un Etat coopérant avec la France en matière de recouvrement fiscal et de lutte contre la fraude, Art. A161-20, Art. A161-21, Art. A161-22, Sct. Sous-section 3 : Redevables établis dans d'autres Etats, Art. A161-23, Art. A161-24, Sct. Section 5 : Déclaration commune des impositions sur les biens et services, Art. D161-25, Sct. Sous-section 1 : Régime déclaratif et période déclarative, Art. D161-26, Art. D161-27, Sct. Sous-section 2 : Echéances déclaratives, Art. A161-28, Art. A161-29, Art. A161-30, Sct. Sous-section 3 : Reports et dispenses, Art. A161-31, Art. A161-32, Art. D161-33, Art. D161-34, Sct. Chapitre II : RÉGIME SIMPLIFIÉ DE DÉCLARATION, Art. D162-1, Sct. Section 1 : Effets du régime simplifié, Art. D162-2, Art. A162-3, Art. A162-4, Art. D162-5, Sct. Section 2 : Conditions du régime simplifié, Art. A162-6, Art. A162-7, Sct. Section 3 : Procédures, Sct. Sous-section 1 : Dispositions communes à tous les redevables, Art. D162-8, Sct. Sous-section 2 : Redevables soumis de plein droit au régime simplifié, Art. D162-9, Art. D162-10, Art. D162-11, Art. D162-12, Sct. Sous-section 3 : Redevables soumis sur option au régime, Art. D162-13, Art. D162-14, Sct. Chapitre III : RÉGIMES DE MUTUALISATION DES DÉCLARATIONS, Art. D163-1, Sct. Titre VII : PAIEMENT DE L'IMPÔT, Sct. Chapitre Ier : DISPOSITIONS GÉNÉRALES, Art. D171-1, Art. D171-2, Art. A171-3, Art. D171-4, Art. D171-5, Art. D171-6, Sct. Chapitre II : ACOMPTES, Art. D172-1, Art. D172-2, Art. D172-3, Art. D172-4, Sct. Chapitre III : RÉGIMES DE MUTUALISATION DU PAIEMENT, Art. D173-1, Sct. Section unique : Mutualisation du paiement des impositions sur les biens et services relevant de la déclaration commune, Art. D173-2, Art. D173-3, Sct. Sous-section 1 : Effets de la mutualisation, Art. D173-4, Art. D173-5, Art. D173-6, Sct. Sous-section 2 : Conditions de la mutualisation, Art. D173-7, Art. D173-8, Art. D173-9, Art. D173-10, Sct. Sous-section 3 : Fonctionnement de la mutualisation, Sct. Paragraphe 1 : Constitution de la mutualisation, Art. D173-11, Art. D173-12, Sct. Paragraphe 2 : Fin de la mutualisation, Art. D173-13, Art. D173-14, Sct. Paragraphe 3 : Evolution du périmètre de la mutualisation, Art. D173-15, Art. D173-16, Art. D173-17, Art. D173-18, Art. D173-19, Sct. Livre IV : DISPOSITIFS SECTORIELS, Sct. Titre Ier : DISPOSITIONS GÉNÉRALES, Art. , Sct. Titre II : MOBILITÉS, Sct. Chapitre Ier : DÉPLACEMENTS ROUTIERS, Sct. Section 1 : Dispositions générales, Sct. Sous-section unique : Eléments taxables et territoires, Sct. Paragraphe 1 : Véhicules et catégories de véhicules, Art. D421-1, Art. D421-2, Sct. Paragraphe 2 : Puissance administrative des véhicules immatriculés à compter du 1er janvier 2021, Art. A421-3, Art. A421-4, Art. A421-5, Art. A421-6, Art. A421-7, Art. A421-8, Art. A421-9, Art. A421-10, Art. D421-11, Sct. Paragraphe 3 : Puissance administrative des véhicules immatriculés avant le 1er janvier 2021, Art. A421-12, Sct. Sous-Paragraphe 1 : Voitures particulières, Art. A421-13, Art. A421-14, Art. A421-15, Art. A421-16, Art. A421-17, Art. A421-18, Art. A421-19, Sct. Sous-Paragraphe 2 : Véhicules thermiques autres que les voitures particulières, Art. A421-20, Art. A421-21, Art. A421-22, Sct. Sous-Paragraphe 3 : Véhicules électriques, Art. A421-23, Art. A421-24, Sct. Section 2 : Taxes sur l'immatriculation des véhicules, Sct. Sous-section 1 : Compétences déléguées pour la mise en œuvre de la taxe régionale, Art. D421-25, Sct. Sous-section 2 : Montant des taxes, Sct. Paragraphe 1 : Taxe régionale, Art. A421-26, Sct. Paragraphe 2 : Taxe sur les émissions de dioxyde de carbone et taxe sur la masse en ordre de marche, Art. D421-27, Sct. Sous-section 3 : Personnes soumises aux obligations fiscales, Sct. Paragraphe unique : Tiers collecteurs des taxes sur l'immatriculation des véhicules, Art. R421-28, Art. R421-29, Art. R421-30, Art. A421-31, Art. R421-32, Art. D421-33, Art. R421-34, Sct. Sous-section 4 : Constatation des taxes, Art. D421-35, Art. A421-36, Art. D421-37, Art. D421-38, Art. D421-39, Sct. Sous-section 5 : Paiement des taxes, Art. D421-40, Art. A421-41, Art. R421-42, Art. R421-43, Sct. Section 3 : Taxes sur l'affectation des véhicules à des fins économiques, Art. D421-44, Art. A421-45, Art. A421-46, Art. A421-47, Art. D421-48, Art. A421-49, Sct. Section 4 : Taxe sur le renouvellement du permis de conduire, Art. D421-50, Art. D421-51, Sct. Section 5 : Taxes sur les autoroutes concédées, Sct. Sous-section 1 : Taxe sur la distance parcourue sur le réseau autoroutier concédé, Art. A421-52, Art. A421-53, Sct. Chapitre II : TRANSPORT AÉRIEN, Sct. Section 1 : Dispositions générales, Sct. Sous-section 1 : Montant des taxes, Art. A422-1, Art. D422-2, Sct. Sous-section 2 : Constatation et paiement des taxes, Art. D422-3, Art. A422-4, Art. D422-5, Art. A422-6, Sct. Section 2 : Taxe sur le transport aérien de passagers, Sct. Sous-section 1 : Eléments taxables et territoires, Art. A422-7, Sct. Sous-section 2 : Montant de la taxe, Sct. Paragraphe 1 : Tarif de l'aviation civile, Art. A422-8, Sct. Paragraphe 2 : Tarif de solidarité, Art. A422-9, Sct. Paragraphe 3 : Tarif de sûreté et de sécurité, Art. D422-10, Art. A422-11, Art. A422-12, Art. A422-13, Art. A422-14, Art. A422-15, Art. A422-16, Sct. Paragraphe 4 : Tarif de péréquation aéroportuaire, Art. A422-17, Sct. Paragraphe 5 : Tarif unique de l'aéroport de Bâle-Mulhouse, Art. A422-18, Sct. Sous-section 3 : Constatation et paiement de la taxe, Sct. Paragraphe 1 : Dispositions générales, Art. D422-19, Art. A422-20, Sct. Paragraphe 2 : Dispositions propres au tarif unique de l'aéroport de Bâle-Mulhouse, Art. D422-21, Art. D422-22, Sct. Paragraphe 3 : Dispositions propres à la majoration en Corse, Art. D422-23, Sct. Paragraphe 4 : Dispositions propres à la majoration en outre-mer, Art. D422-24, Art. D422-25, Art. A422-26, Art. D422-27, Art. D422-28, Art. D422-29, Sct. Section 3 : Taxe sur le transport aérien de marchandises, Art. A422-30, Art. D422-31, Sct. Section 4 : Taxe sur les nuisances sonores aériennes, Sct. Sous-section 1 : Montant de la taxe, Sct. Paragraphe 1 : Tarif propre à chaque aérodrome en fonction de son groupe acoustique, Art. A422-32, Art. A422-33, Art. A422-34, Sct. Paragraphe 2 : Coefficient acoustique propre à chaque aéronef, Art. A422-35, Art. A422-36, Art. A422-37, Art. A422-38, Sct. Paragraphe 3 : Masse maximale de l'aéronef au décollage, Art. A422-39, Sct. Sous-section 2 : Constatation de la taxe, Art. D422-40, Art. A422-41, Sct. Chapitre III : NAVIGATIONS, Sct. Section 1 : Dispositions générales, Art. A423-1, Art. A423-2, Sct. Section 2 : Taxe annuelle sur les engins maritimes à usage personnel, Sct. Sous-section 1 : Montant de la taxe, Sct. Paragraphe 1 : Exonération des bateaux d'intérêt patrimonial, Art. D423-3, Sct. Paragraphe 2 : Minoration applicable dans la collectivité de Corse, Art. D423-4, Sct. Sous-section 2 : Constatation de la taxe, Art. D423-5, Art. D423-6, Art. D423-7, Art. D423-8, Sct. Sous-section 3 : Paiement de la taxe, Art. A423-9, Art. D423-10, Art. D423-11, Art. D423-12, Sct. Section 3 : Taxe sur le permis de conduire des bateaux de plaisance à moteur, Art. A423-13, Art. D423-14, Sct. Section 4 : Taxe sur le transport maritime de passagers à destination d'espaces naturels protégés, Sct. Sous-section 1 : Eléments taxables et territoires, Art. D423-15, Sct. Sous-section 2 : Montant de la taxe, Art. A423-16, Sct. Sous-section 3 : Constatation de la taxe, Art. D423-17, Art. D423-18, Art. A423-19, Art. D423-20, Art. D423-21, Art. A423-22, Art. D423-23, Art. D423-24, Sct. Sous-section 4 : Paiement de la taxe, Art. D423-25, Art. A423-26, Sct. Section 5 : Taxe sur le transport maritime de passagers dans certains territoires côtiers, Art. D423-27, Art. A423-28, Sct. Chapitre V : TAXES COMMUNES A PLUSIEURS MODES DE TRANSPORTS, Sct. Section unique : Taxe sur l'exploitation des infrastructures de transport de longue distance, Art. D425-1, Art. D425-2, Art. D425-3, Art. D425-4, Art. D425-5, Sct. Titre V : COMMUNICATION, NUMÉRIQUE, CULTURE, Sct. Chapitre Ier : DISPOSITIONS GÉNÉRALES, Art. , Sct. Chapitre II : UTILISATION FINALE DES ETABLISSEMENTS ET BIENS CULTURELS, Sct. Section 1 : Taxe sur les spectacles cinématographiques, Sct. Sous-section 1 : Constatation de la taxe, Art. D452-1, Art. D452-2, Art. D452-3, Art. D452-4, Art. A452-5, Art. D452-6, Art. A452-7, Sct. Sous-section 2 : Paiement de la taxe, Art. D452-8, Art. D452-9, Sct. Section 2 : Taxe sur les spectacles vivants, Sct. Sous-section 1 : Eléments taxables et territoires, Sct. Paragraphe 1 : Catégorisation des spectacles, Art. D452-10, Art. D452-11, Art. D452-12, Sct. Paragraphe 2 : Commission de médiation des catégories de spectacles, Art. D452-13, Art. D452-14, Art. D452-15, Art. D452-16, Art. D452-17, Sct. Sous-section 2 : Constatation et paiement de la taxe, Art. D452-18, Art. D452-19, Art. D452-20, Art. D452-21, Art. D452-22, Sct. Section 3 : Taxe sur les vidéogrammes, Art. D452-23, Sct. Chapitre III : UTILISATION FINALE DES RÉSEAUX DE COMMUNICATIONS ÉLECTRONIQUES, Sct. Section 1 : Taxe sur les services de communications électroniques, Art. D453-1, Art. D453-2, Art. D453-3, Art. D453-4, Art. D453-5, Sct. Section 2 : Taxe sur les services de télévision, Sct. Sous-section 1 : Constatation de la taxe, Art. D453-6, Art. A453-7, Art. D453-8, Art. A453-9, Sct. Sous-section 2 : Paiement de la taxe, Art. D453-10, Art. D453-11, Art. D453-12, Art. D453-13, Art. D453-14, Sct. Section 3 : Taxe sur les services d'accès à des contenus audiovisuels à la demande, Art. D453-15, Art. A453-16, Sct. Section 4 : Taxe sur la mise en relation par voie électronique en vue de fournir certaines prestations de transport, Art. D453-17, Art. A453-18, Sct. Section 5 : Taxe sur certains services numériques, Sct. Sous-section 1 : Eléments taxables et territoires, Art. A453-19, Sct. Sous-section 2 : Constatation de la taxe, Sct. Paragraphe 1 : Dispositions générales, Art. D453-20, Art. D453-21, Sct. Paragraphe 2 : Dispositions propres à la mutualisation des déclarations, Art. D453-22, Art. D453-23, Sct. Sous-Paragraphe 1 : Effets de la mutualisation, Art. D453-24, Art. D453-25, Art. D453-26, Art. D453-27, Art. D453-28, Art. D453-29, Sct. Sous-Paragraphe 2 : Constitution de la mutualisation, Art. D453-30, Art. D453-31, Art. D453-32, Sct. Sous-Paragraphe 3 : Evolution et cessation de la mutualisation, Art. D453-33, Art. D453-34, Art. D453-35, Sct. Sous-section 3 : Paiement de la taxe, Sct. Paragraphe 1 : Dispositions générales, Art. D453-36, Art. D453-37, Art. D453-38, Art. D453-39, Art. D453-40, Sct. Paragraphe 2 : Dispositions particulières en cas de mutualisation des déclarations, Art. D453-41, Art. D453-42, Art. D453-43, Art. D453-44, Art. D453-45, Art. D453-46, Sct. Chapitre IV : PUBLICITÉ, Sct. Section 1 : Taxe sur la publicité télévisuelle et autres ressources liées à la diffusion de services de télévision, Art. D454-1, Art. D454-2, Art. D454-3, Art. D454-4, Art. D454-5, Sct. Section 2 : Taxe sur la publicité diffusée au moyen de services d'accès à des contenus audiovisuels à la demande, Art. D454-6, Art. D454-7, Art. D454-8, Sct. Section 3 : Taxe sur la publicité diffusée au moyen de documents imprimés, Art. D454-9, Sct. Section 4 : Taxe sur la publicité extérieure, Sct. Sous-section 1 : Montant de la taxe, Art. A454-10, Art. A454-11, Art. A454-12, Sct. Sous-section 2 : Personnes soumises aux obligations fiscales, Art. D454-13, Art. D454-14, Art. D454-15, Sct. Sous-section 3 : Paiement de la taxe, Art. D454-16, Art. D454-17, Sct. Chapitre V : EXPLOITATION DES ETABLISSEMENTS, DROITS ET RESEAUX, Sct. Section 1 : Taxe sur le visa d'exploitation cinématographique, Art. D455-1, Art. D455-2, Sct. Section 2 : Taxe sur l'autorisation d'exercice de l'activité d'exploitant d'établissement de spectacles cinématographiques, Art. D455-3, Art. D455-4, Sct. Section 3 : Taxe sur la production et la distribution d'œuvres cinématographiques, Sct. Sous-section 1 : Constatation de la taxe, Art. D455-5, Art. D455-6, Art. A455-7, Art. D455-8, Sct. Sous-section 2 : Paiement de la taxe, Art. D455-9, Sct. Section 4 : Taxe sur la cession de droits d'exploitation audiovisuelle des manifestations sportives, Art. D455-10, Sct. Section 5 : Taxe sur la modification du contrôle d'un service de communication audiovisuelle, Art. D455-11, Sct. Section 6 : Taxe sur l'utilisation des bandes « 700 MHz » et « 800 MHz » du spectre radioélectrique, Sct. Sous-section 1 : Montant de la taxe, Art. R455-12, Art. R455-13, Art. R455-14, Art. R455-15, Sct. Sous-section 2 : Personnes soumises aux obligations fiscales, constatation et paiement de la taxe, Art. D455-16, Art. D455-17, Art. D455-18, Art. A455-19, Sct. Titre VII : ACTIVITÉS INDUSTRIELLES ET ARTISANALES, Sct. Chapitre Ier : TAXES SUR LES PRODUITS DE L'INDUSTRIE ET DE L'ARTISANAT, Sct. Section 1 : Dispositions générales, Sct. Sous-section 1 : Nomenclature de produits française, Art. A471-1, Art. A471-2, Art. A471-3, Sct. Sous-section 2 : Déclaration et paiement, Art. D471-4, Art. A471-5, Art. D471-6, Sct. Section 2 : Biens des industries de l'horlogerie, de la bijouterie-joaillerie, de l'orfèvrerie et des arts de la table, Art. D471-7, Art. A471-8, Art. A471-9, Art. D471-10, Art. D471-11, Art. D471-12, Art. D471-13, Sct. Section 3 : Biens des industries du cuir, de la chaussure et de la maroquinerie, Art. D471-14, Art. A471-15, Art. A471-16, Art. D471-17, Art. D471-18, Art. D471-19, Sct. Section 4 : Biens des industries de l'habillement, Art. D471-20, Art. A471-21, Art. A471-22, Art. A471-23, Art. D471-24, Art. D471-25, Art. D471-26, Sct. Section 5 : Biens des industries de l'ameublement, Art. D471-27, Art. A471-28, Art. A471-29, Art. A471-30, Art. D471-31, Art. D471-32, Art. D471-33, Art. D471-34, Sct. Section 6 : Biens des industries du bois, Art. , Art. A471-36, Art. A471-37, Art. A471-38, Art. D471-39, Sct. Section 7 : Biens des industries du béton, Art. D471-40, Art. A471-41, Art. A471-42, Art. A471-43, Art. D471-44, Art. D471-45, Art. D471-46, Art. D471-47, Sct. Section 8 : Biens des industries des matériaux de construction en terre cuite, Art. D471-48, Art. A471-49, Art. A471-50, Art. D471-51, Sct. Section 9 : Biens des industries des roches ornementales et de construction, Art. D471-52, Art. A471-53, Art. A471-54, Art. A471-55, Art. D471-56, Sct. Section 10 : Biens des industries du papier, Art. D471-57, Art. A471-58, Art. D471-59, Art. D471-60, Art. D471-61, Art. D471-62, Sct. Section 11 : Biens des industries de la plasturgie et des composites, Art. D471-63, Art. A471-64, Art. A471-65, Art. A471-66, Art. D471-67, Art. D471-68, Art. D471-69, Art. D471-70, Sct. Section 12 : Biens des industries de la fonderie, Art. D471-71, Art. A471-72, Art. A471-73, Art. A471-74, Art. A471-75, Art. A471-76, Art. D471-77, Sct. Section 13 : Biens des industries de la soudure, Art. D471-78, Art. A471-79, Art. A471-80, Art. A471-81, Art. A471-82, Art. D471-83, Sct. Section 14 : Biens des industries aérauliques et thermiques, Art. D471-84, Art. A471-85, Art. A471-86, Art. A471-87, Art. D471-88, Sct. Section 15 : Biens des industries de la construction métallique, Art. D471-89, Art. A471-90, Art. A471-91, Art. A471-92, Art. D471-93, Sct. Section 16 : Biens des industries mécaniques, Art. D471-94, Art. A471-95, Art. A471-96, Art. A471-97, Art. A471-98, Art. A471-99, Art. D471-100, Art. D471-101, Art. D471-102, Art. D471-103, Sct. Section 17 : Biens des industries des corps gras, Art. D471-104, Art. A471-105, Art. D471-106, Art. D471-107, Art. D471-108, Art. D471-109\n
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" } }, "LEGIARTI000050745579": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D421-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000050745579", "URL": "article/LEGI/ARTI/00/00/50/74/55/LEGIARTI000050745579.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 2 du décret n° 2024-1129 du 4 décembre 2024, ces dispositions entrent en vigueur le 1er janvier 2025.

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Les véhicules de tourisme de catégorie N1 mentionnés au 2° de l'article L. 421-2 sont les suivants :
\n
\n1° Ceux dont la carrosserie est « Camion pick-up » et qui comportent au moins cinq places assises, sous réserve de l'article D. 421-2 ;
\n
\n2° Ceux dont la carrosserie est « Camionnette » et qui comportent, ou sont susceptibles de comporter après une manipulation aisée, au moins trois rangs de places assises.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000049801473", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000049804368", "typelien": "CODIFICATION" }, { "article_id": "LEGIARTI000049801473", "cible": false, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000049804368", "typelien": "CREE" } ], "texte_version": { "JORFTEXT000051760114": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGITEXT000044595989", "#text": "Code des impositions sur les biens et services", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803996", "@num": "A421-46", "#text": "Code des impositions sur les biens et services - art. A421-46", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804048", "@num": "A422-8", "#text": "Code des impositions sur les biens et services - art. A422-8", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804368", "@num": "A453-18", "#text": "Code des impositions sur les biens et services - art. A453-18", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804734", "@num": "A471-73", "#text": "Code des impositions sur les biens et services - art. A471-73", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803646", "@num": "D161-3", "#text": "Code des impositions sur les biens et services - art. D161-3", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599792", "@num": "L471-14", "#text": "Code des impositions sur les biens et services - art. L471-14", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000051168007", "#text": "LOI n°2025-127 du 14 février 2025", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "JORFARTI000051168487", "@num": "28", "#text": "LOI n°2025-127 du 14 février 2025 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "JORFARTI000051168550", "@num": "30", "#text": "LOI n°2025-127 du 14 février 2025 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "JORFARTI000051168786", "@num": "75", "#text": "LOI n°2025-127 du 14 février 2025 - art. 75", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" } ] }, "TITRE": "Arrêté du 10 juin 2025", "MINISTERE": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "TITREFULL": "Arrêté du 10 juin 2025 portant modification de la partie réglementaire du code des impositions sur les biens et services en application des articles 28, 30 et 75 de la loi n° 2025-127 du 14 février 2025 de finances pour 2025" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000051760114", "NOR": "ECOE2508754A", "DATE_PUBLI": "2025-06-19", "DATE_TEXTE": "2025-06-10", "NUM_PARUTION": 141, "NUM_SEQUENCE": 15, "ORIGINE_PUBLI": "JORF n°0141 du 19 juin 2025" } }, "META_COMMUN": { "ID": "JORFTEXT000051760114", "URL": "texte/version/JORF/TEXT/00/00/51/76/01/JORFTEXT000051760114.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/arrete/2025/6/10/ECOE2508754A/jo/texte", "NATURE": "ARRETE", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "

\n
La ministre auprès du ministre de l'économie, des finances et de la souveraineté industrielle et numérique, chargée des comptes publics,
Vu la loi n° 2025-127 du 14 février 2025 de finances pour 2025, notamment ses articles 28, 30 et 75 ;
Vu le code des impositions sur les biens et services, notamment ses articles D. 161-3, A. 421-46, A. 422-8, A. 453-18 et A. 471-73,
Arrête :

" }, "NOTICE": { "CONTENU": "

\n
Publics concernés : entreprises redevables des taxes annuelles sur l'affectation économique des véhicules de tourisme, entreprises de transport aérien public redevables de la taxe sur le transport aérien de passagers (TTAP), entreprises redevables de la taxe sur les biens des industries de la fonderie et entreprises, et entreprises redevables de la taxe sur la mise en relation par voie électronique en vue de fournir certaines prestations de transport.\n
Objet : le présent arrêté a pour objet de tirer les conséquences de plusieurs modifications apportées par la loi n° 2025-127 du 14 février 2025 de finances pour 2025 :\n
- en matière de déplacements routiers, il précise les éléments qui devront figurer sur la déclaration de la taxe annuelle incitative relative à l'acquisition de véhicules légers à faibles émissions, créée par l'article 28 de la loi précitée ;\n
- en matière de déplacements aériens, il remplace, conformément à l'article 30 de la même loi, la catégorie de distance « destination tierce » par deux catégories distinctes dénommées « destination intermédiaire » et « destination lointaine », et supprime la fixation du tarif de solidarité de la taxe sur le transport aérien de passager, dès lors que le même article 30 supprime le renvoi au pouvoir réglementaire pour la détermination de ce tarif et en fixe directement le montant dans la loi ;\n
- en matière de taxation du numérique, il supprime la mention de l'année applicable s'agissant du taux de la taxe sur la mise en relation par voie électronique en vue de fournir certaines prestations de transport, en cohérence avec le 35° du A du I de l'article 75 de la même loi, qui supprime à compter du 1^er mars 2025 l'obligation de fixer annuellement ce taux.\n
En outre, en matière de taxes sur les activités industrielles et artisanales, le présent arrêté supprime l'aluminium brut de la liste des produits soumis à la taxe sur les biens des industries de la fonderie, dès lors que ce produit est obtenu par des procédés électrochimiques sans recours aux processus de la fonderie. A la différence des précédentes, cette dernière modification ne constitue pas une mesure d'application de la loi de finances pour 2025 mais vient corriger une incohérence du régime existant.\n
Entrée en vigueur : le texte entre en vigueur le lendemain de sa publication.\n
Application : le présent arrêté est pris pour l'application des articles 28 et 30 et du 35° du A du I de l'article 75 de la loi n° 2025-127 du 14 février 2025 de finances pour 2025 et de l'article L. 471-14 du code des impositions sur les biens et services.\n

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait le 10 juin 2025.

Amélie de Montchalin

" } }, "LEGITEXT000051760842": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "LEGITEXT000044595989", "#text": "Code des impositions sur les biens et services", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803996", "@num": "A421-46", "#text": "Code des impositions sur les biens et services - art. A421-46", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804048", "@num": "A422-8", "#text": "Code des impositions sur les biens et services - art. A422-8", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804368", "@num": "A453-18", "#text": "Code des impositions sur les biens et services - art. A453-18", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804734", "@num": "A471-73", "#text": "Code des impositions sur les biens et services - art. A471-73", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803646", "@num": "D161-3", "#text": "Code des impositions sur les biens et services - art. D161-3", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599792", "@num": "L471-14", "#text": "Code des impositions sur les biens et services - art. L471-14", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000051168007", "#text": "LOI n°2025-127 du 14 février 2025", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "JORFARTI000051168487", "@num": "28", "#text": "LOI n°2025-127 du 14 février 2025 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "JORFARTI000051168550", "@num": "30", "#text": "LOI n°2025-127 du 14 février 2025 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "JORFARTI000051168786", "@num": "75", "#text": "LOI n°2025-127 du 14 février 2025 - art. 75", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" } ] }, "TITRE": "Arrêté du 10 juin 2025", "DATE_FIN": "2999-01-01", "TITREFULL": "Arrêté du 10 juin 2025 portant modification de la partie réglementaire du code des impositions sur les biens et services en application des articles 28, 30 et 75 de la loi n° 2025-127 du 14 février 2025 de finances pour 2025", "DATE_DEBUT": "2025-06-20" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000051760114", "NOR": "ECOE2508754A", "DATE_PUBLI": "2025-06-19", "DATE_TEXTE": "2025-06-10", "NUM_PARUTION": 141, "NUM_SEQUENCE": 15, "ORIGINE_PUBLI": "JORF n°0141 du 19 juin 2025", "DERNIERE_MODIFICATION": "2025-06-20" } }, "META_COMMUN": { "ID": "LEGITEXT000051760842", "URL": "texte/version/LEGI/TEXT/00/00/51/76/08/LEGITEXT000051760842.xml", "NATURE": "ARRETE", "ORIGINE": "LEGI" } }, "VISAS": { "CONTENU": "

" }, "SIGNATAIRES": { "CONTENU": "

Fait le 10 juin 2025.

Amélie de Montchalin

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000051760114", "cible": false, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000049804368", "typelien": "CITATION" }, { "texte_version_id": "LEGITEXT000051760842", "cible": false, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000049804368", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000049804368", "liens_entrants": true }

Article A453-18 AUTONOME MODIFIE, en vigueur du 01/01/2025 au 20/06/2025 (Code des impositions sur les biens et services)