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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.

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

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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": "LEGIARTI000049856130", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000049856130", "liens_entrants": true }

Article A422-41 AUTONOME MODIFIE_MORT_NE, en vigueur du 01/01/2026 au 13/12/2025 (Code des impositions sur les biens et services)