{ "article": { "LEGIARTI000051179046": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051179046", "URL": "article/LEGI/ARTI/00/00/51/17/90/LEGIARTI000051179046.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006298730", "@num": "95 C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051183527", "@num": "95 C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000051170204", "@nor": "ECOE2500233D", "@num": "2025-133", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2025-133 du 13 février 2025 modifiant l'article 95 C de l'annexe III au code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000051170204", "@c_titre_court": "Décret n°2025-133 du 13 février 2025" }, { "@fin": "2999-01-01", "#text": "Décret n° 2025-133 du 13 février 2025 modifiant l'article 95 C de l'annexe III au code général des impôts", "@debut": "2025-02-16", "@id_txt": "LEGITEXT000051179042", "@c_titre_court": "Décret n°2025-133 du 13 février 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2025-02-15", "@date_signature": "2025-02-13", "@num_parution_jo": "0039" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000051179046", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051170208", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe III, CGIANIII.
\n Art. 95 C\n
\n

\n
" } }, "LEGIARTI000006298730": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "95 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2006-12-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006298730", "URL": "article/LEGI/ARTI/00/00/06/29/87/LEGIARTI000006298730.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0095ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006257734", "@num": "3", "#text": "Décret n°2006-1604 du 14 décembre 2006 - art. 3 () JORF 16 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000460854", "@nortexte": "BUDF0600059D", "@numtexte": "2006-1604", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-14" }, { "@id": "LEGITEXT000051179042", "#text": "Décret n°2025-133 du 13 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051170204", "@nortexte": "ECOE2500233D", "@numtexte": "2025-133", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000051179046", "@num": "1", "#text": "Décret n°2025-133 du 13 février 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051170204", "@nortexte": "ECOE2500233D", "@numtexte": "2025-133", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162250", "@fin": "2999-01-01", "#text": "Section VI : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146820", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133752", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298730", "@fin": "2025-01-01", "@num": "95 C", "@etat": "MODIFIE", "@debut": "2006-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049826488", "@fin": "2025-02-16", "@num": "95 C", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051183527", "@fin": "2999-01-01", "@num": "95 C", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les assujettis établis dans la Principauté de Monaco et réalisant des travaux immobiliers en France déposent les déclarations prescrites par le 1 de l'article 287 du code général des impôts auprès du service des impôts de Menton.
\n
Les établissements bancaires ayant leur siège à Monaco et disposant d'un établissement stable en France sont tenus à la même obligation.
" } }, "LEGIARTI000049826488": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "95 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049826488", "URL": "article/LEGI/ARTI/00/00/49/82/64/LEGIARTI000049826488.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 51 du décret n° 2024-610 du 26 juin 2024, ces dispositions entrent en vigueur le 1^er janvier 2025.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049801377", "@num": "5", "#text": "Décret n°2024-610 du 26 juin 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049796799", "@nortexte": "ECOE2319440D", "@numtexte": "2024-610", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000051179042", "#text": "Décret n°2025-133 du 13 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051170204", "@nortexte": "ECOE2500233D", "@numtexte": "2025-133", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000051179046", "@num": "1", "#text": "Décret n°2025-133 du 13 février 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051170204", "@nortexte": "ECOE2500233D", "@numtexte": "2025-133", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162250", "@fin": "2999-01-01", "#text": "Section VI : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146820", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133752", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298730", "@fin": "2025-01-01", "@num": "95 C", "@etat": "MODIFIE", "@debut": "2006-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049826488", "@fin": "2025-02-16", "@num": "95 C", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051183527", "@fin": "2999-01-01", "@num": "95 C", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les assujettis établis dans la Principauté de Monaco et réalisant des travaux immobiliers en France déposent les déclarations prescrites par le 1 de l'article 287 du code général des impôts auprès du service des impôts de Menton.

Les établissements bancaires ayant leur siège à Monaco et disposant d'un établissement stable en France sont tenus à la même obligation.

Le présent article est applicable à la déclaration de la seule taxe sur la valeur ajoutée, sans préjudice de l'application de l'article D. 161-16 du code des impositions sur les biens et services aux autres impositions relevant de la déclaration commune mentionnée à l'article D. 161-25 du même code.

" } }, "LEGIARTI000051183527": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "95 C", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000051183527", "URL": "article/LEGI/ARTI/00/00/51/18/35/LEGIARTI000051183527.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049803682", "@num": "D161-16", "#text": "Code des impositions sur les biens et services - art. D161-16", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803708", "@num": "D161-25", "#text": "Code des impositions sur les biens et services - art. D161-25", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000051179042", "#text": "Décret n°2025-133 du 13 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051170204", "@nortexte": "ECOE2500233D", "@numtexte": "2025-133", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000051179046", "@num": "1", "#text": "Décret n°2025-133 du 13 février 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051170204", "@nortexte": "ECOE2500233D", "@numtexte": "2025-133", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000051179046", "@num": "1", "#text": "Décret n°2025-133 du 13 février 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051170204", "@nortexte": "ECOE2500233D", "@numtexte": "2025-133", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162250", "@fin": "2999-01-01", "#text": "Section VI : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146820", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133752", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298730", "@fin": "2025-01-01", "@num": "95 C", "@etat": "MODIFIE", "@debut": "2006-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049826488", "@fin": "2025-02-16", "@num": "95 C", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051183527", "@fin": "2999-01-01", "@num": "95 C", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les établissements bancaires ayant leur siège à Monaco et disposant d'un établissement stable en France sont tenus à la même obligation.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006298730", "cible": true, "cidtexte": "JORFTEXT000051170204", "id": "LEGIARTI000051179046", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049826488", "cible": true, "cidtexte": "JORFTEXT000051170204", "id": "LEGIARTI000051179046", "typelien": "CITATION" }, { "article_id": "LEGIARTI000051183527", "cible": true, "cidtexte": "JORFTEXT000051170204", "id": "LEGIARTI000051179046", "typelien": "CITATION" }, { "article_id": "LEGIARTI000051183527", "cible": true, "cidtexte": "JORFTEXT000051170204", "id": "LEGIARTI000051179046", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000051179046", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2025-133 du 13 février 2025 modifiant l'article 95 C de l'annexe III au code général des impôts)