{ "article": { "LEGIARTI000049856126": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A422-20", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2025-12-13", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049856126", "URL": "article/LEGI/ARTI/00/00/49/85/61/LEGIARTI000049856126.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 22 et au 3° du I de l’article 51 du décret n° 2024-610 du 26 juin 2024, ces dispositions entrent en vigueur le 1^er janvier 2026.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049801411", "@num": "22", "#text": "Décret n°2024-610 du 26 juin 2024 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000049796799", "@nortexte": "ECOE2319440D", "@numtexte": "2024-610", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000053017354", "#text": "Arrêté du 5 décembre 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053015600", "@nortexte": "TRAA2533275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-05" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000049804080", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions générales", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049804078", "@fin": "2999-01-01", "#text": "Sous-section 3 : Constatation et paiement de la taxe", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049804038", "@fin": "2999-01-01", "#text": "Section 2 : Taxe sur le transport aérien de passagers", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049804018", "@fin": "2999-01-01", "#text": "Chapitre II : TRANSPORT AÉRIEN", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049803866", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@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": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049804084", "@fin": "2026-01-01", "@num": "A422-20", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000049856126", "@fin": "2025-12-13", "@num": "A422-20", "@etat": "MODIFIE_MORT_NE", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053018049", "@fin": "2999-01-01", "@num": "A422-20", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'échéance déclarative est fixée au 20 du mois qui suit l'achèvement de la période déclarative.

" } }, "LEGIARTI000049801411": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049801411", "URL": "article/LEGI/ARTI/00/00/49/80/14/LEGIARTI000049801411.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049856126", "@num": "A422-20", "#text": "Code des impositions sur les biens et services - art. A422-20 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049856130", "@num": "A422-41", "#text": "Code des impositions sur les biens et services - art. A422-41 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000049801168", "@fin": "2999-01-01", "#text": "Section 2 : Dispositions relevant d'arrêtés ministériels", "@debut": "2024-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049801363", "@fin": "2999-01-01", "#text": "Chapitre III : Transport aérien", "@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": "LEGIARTI000049801411", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000049796849", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. A422-20, Art. A422-41\n
\n

" } } }, "article_lien": [ { "article_id": "LEGIARTI000049801411", "cible": false, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000049856126", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000049856126", "liens_entrants": true }

Article A422-20 AUTONOME MODIFIE_MORT_NE, en vigueur du 01/01/2026 au 13/12/2025 (Code des impositions sur les biens et services)