{ "article": { "LEGIARTI000051216967": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L664-7-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051216967", "URL": "article/LEGI/ARTI/00/00/51/21/69/LEGIARTI000051216967.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 43 de l'ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er juillet 2025.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051173299", "@num": "75", "#text": "LOI n°2025-127 du 14 février 2025 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048652499", "@fin": "2999-01-01", "#text": "Sous-section 1 : Appareils de distillation", "@debut": "2025-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048652501", "@fin": "2999-01-01", "#text": "Section 2 : Distillation", "@debut": "2025-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000019077314", "@fin": "2010-05-08", "#text": "Chapitre IV : Dispositions diverses.", "@debut": "2008-06-27" }, { "@id": "LEGISCTA000022196932", "@fin": "2999-01-01", "#text": "Chapitre IV : Les fruits, les légumes et l'horticulture.", "@debut": "2010-05-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138358", "@fin": "2999-01-01", "#text": "Titre VI : Les productions végétales", "@debut": "1998-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121424", "@fin": "2999-01-01", "#text": "Livre VI : Production et marchés", "@debut": "1998-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051216967", "@fin": "2999-01-01", "@num": "L664-7-1", "@etat": "VIGUEUR", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le détenteur déclare à l'administration la réparation ou la transformation d'un appareil ou de portions d'appareils de distillation au moins trois jours avant le début de ces opérations.

" } }, "LEGIARTI000051173299": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "75", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000051173299", "URL": "article/LEGI/ARTI/00/00/51/17/32/LEGIARTI000051173299.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Code des douanes - art. 411 (VD)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFARTI000023316546", "@num": "55", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 55", "@sens": "source", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "JORFARTI000033553290", "@num": "19", "#text": "Ordonnance n° 2016-1687 du 8 décembre 2016 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000033553233", "@nortexte": "DEVT1624716R", "@numtexte": "2016-1687", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-12-08" }, { "@id": "JORFARTI000033553299", "@num": "33", "#text": "Ordonnance n° 2016-1687 du 8 décembre 2016 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000033553233", "@nortexte": "DEVT1624716R", "@numtexte": "2016-1687", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-12-08" }, { "@id": "JORFTEXT000044590225", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "JORFARTI000044590268", "@num": "38", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 38", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000051216915", "@num": "4", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 4 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000046882044", "@num": "L312-106", "#text": "Code des impositions sur les biens et services - art. 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L454-56 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216704", "@num": "L454-58", "#text": "Code des impositions sur les biens et services - art. L454-58 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216699", "@num": "L454-60", "#text": "Code des impositions sur les biens et services - art. L454-60 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216694", "@num": "L454-61", "#text": "Code des impositions sur les biens et services - art. L454-61 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216689", "@num": "L454-62", "#text": "Code des impositions sur les biens et services - art. L454-62 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202662", "@num": "L454-62-1", "#text": "Code des impositions sur les biens et services - art. L454-62-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626501", "@num": "L455-11", "#text": "Code des impositions sur les biens et services - art. L455-11", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216540", "@num": "L455-11", "#text": "Code des impositions sur les biens et services - art. L455-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599830", "@num": "L471-27", "#text": "Code des impositions sur les biens et services - art. L471-27", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216729", "@num": "L471-27", "#text": "Code des impositions sur les biens et services - art. L471-27 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216734", "@num": "L471-29-1", "#text": "Code des impositions sur les biens et services - art. L471-29-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216726", "@num": "L471-32", "#text": "Code des impositions sur les biens et services - art. L471-32 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216736", "@num": "L471-45-1", "#text": "Code des impositions sur les biens et services - art. L471-45-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - B bis : Régime du rhum (VD)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFARTI000044637788", "@num": "130", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 130", "@sens": "source", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000051216858", "@num": "130", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 130 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "JORFARTI000046845718", "@num": "80", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000051216794", "@num": "80", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 80 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "JORFTEXT000048603839", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023", "@sens": "source", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000051216962", "@num": "41", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 41 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000051216960", "@num": "43", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 43 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGITEXT000048624824", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "RATIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "JORFARTI000048727464", "@num": "111", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 111", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000048654775", "@num": "L3322-4", "#text": "Code de la santé publique - art. L3322-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654769", "@num": "L3322-5", "#text": "Code de la santé publique - art. L3322-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251729", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881924", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251616", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872880", "@num": "411", "#text": "Code des douanes - art. 411 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881996", "@num": "427", "#text": "Code des douanes - art. 427 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251442", "@num": "L2333-2", "#text": "Code général des collectivités territoriales - art. L2333-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051228554", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251771", "@num": "L83 A", "#text": "Livre des procédures fiscales - art. L83 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216926", "@num": "L833-10", "#text": "Code de commerce - art. L833-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216929", "@num": "L833-7", "#text": "Code de commerce - art. L833-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006279135", "@num": "L331-3", "#text": "Code de la propriété intellectuelle - art. L331-3", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216787", "@num": "L331-3", "#text": "Code de la propriété intellectuelle - art. L331-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006084265", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179711", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216782", "@num": "239 quater A", "#text": "Code général des impôts, CGI. - art. 239 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216776", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983949", "@num": "362", "#text": "Code général des impôts, CGI. - art. 362 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309798", "@num": "363", "#text": "Code général des impôts, CGI. - art. 363 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315133", "@num": "L83 A", "#text": "Livre des procédures fiscales - art. L83 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216767", "@num": "L83 A", "#text": "Livre des procédures fiscales - art. L83 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390578", "@num": "L2333-2", "#text": "Code général des collectivités territoriales - art. L2333-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216920", "@num": "L664-7", "#text": "Code rural et de la pêche maritime - art. L664-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216967", "@num": "L664-7-1", "#text": "Code rural et de la pêche maritime - art. L664-7-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216917", "@num": "L664-8", "#text": "Code rural et de la pêche maritime - art. L664-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071570", "#text": "Code des douanes", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216757", "@num": "176", "#text": "Code des douanes - art. 176 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216754", "@num": "177", "#text": "Code des douanes - art. 177 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216745", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993335", "@num": "285", "#text": "Code des douanes - art. 285 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615255", "@num": "285 bis", "#text": "Code des douanes - art. 285 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032549017", "#text": "Code de la santé publique", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216923", "@num": "L3512-29", "#text": "Code de la santé publique - art. L3512-29 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006143748", "#text": "Code de l'environnement", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023073260", "@num": "L5321-1", "#text": "Code des transports - art. L5321-1", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023073264", "@num": "L5321-3", "#text": "Code des transports - art. L5321-3", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216771", "@num": "L5321-3", "#text": "Code des transports - art. L5321-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032939887", "@num": "L315-2", "#text": "Code de l'énergie - art. L315-2", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987369", "@num": "L642-8", "#text": "Code de l'énergie - art. L642-8", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216738", "@num": "L642-8", "#text": "Code de l'énergie - art. L642-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 1647 (VD)", "@sens": "source", "@typelien": "MODIFIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000051232606", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2025-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051232580", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2025-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051172989", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2025-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051172993", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2025-02-16" } ] }, "@cid": "JORFTEXT000051168007", "@nor": "ECOX2423405L", "@num": "2025-127", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2025-127 du 14 février 2025 de finances pour 2025 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000051168007", "@c_titre_court": "LOI n°2025-127 du 14 février 2025" }, { "@fin": "2999-01-01", "#text": "LOI n° 2025-127 du 14 février 2025 de finances pour 2025 (1)", "@debut": "2025-02-16", "@id_txt": "LEGITEXT000051172988", "@c_titre_court": "LOI n°2025-127 du 14 février 2025" } ], "@date_publi": "2025-02-15", "@date_signature": "2025-02-14", "@num_parution_jo": "0039" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051173299", "@fin": "2999-01-01", "@num": "75", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051168786", "@fin": "2999-01-01", "@num": "75", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. A., II., III., IV., V., VI., VII., VIII., IX., X., XI., XIII., XIV.,-A créé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L452-9-1 \n
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L471-27, Art. L471-32 \n
\n

A modifié les dispositions suivantes :

-Code de l'énergie
\nArt. L642-8 \n
\n

A modifié les dispositions suivantes :

-Code des douanes
\nArt. 176, Art. 177, Art. 266 quindecies \n
\n

A modifié les dispositions suivantes :

-Ordonnance n° 2023-1210 du 20 décembre 2023
\nArt. 41, Art. 43\n
\n

-Code général des impôts, CGI.
\nArt. 362, Art. 363, Sct. B bis : Régime du rhum
\n

-Code de commerce
\nArt. L833-7, Art. L833-10\n
\n

-Code de la santé publique
\nArt. L3512-29\n
\n

-Code rural et de la pêche maritime
\nArt. L664-7, Art. L664-8\n
\n

-Code des douanes
Art. 411
\n

-Code général des impôts, CGI.
Art. 1647
\n

A abrogé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L421-190 \n
\n

A créé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L112-4-1 \n
\n

A créé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L112-7-1 \n
\n

A modifié les dispositions suivantes :

-Livre des procédures fiscales
\nArt. L83 A \n
\n

A créé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L471-45-1 \n
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L452-33, Art. L454-56, Art. L454-58, Art. L454-60, Art. L454-61, Art. L454-62 \n
\n

A créé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L454-62-1 \n
\n

A créé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L471-29-1 \n
\n

A abrogé les dispositions suivantes :

-Code des douanes
\nArt. 285, Art. 285 bis \n
\n

A modifié les dispositions suivantes :

-Code des transports
\nArt. L5321-3 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 239 quater A, Art. 302 septies A bis \n
\n

A modifié les dispositions suivantes :

-Code de la propriété intellectuelle
\nArt. L331-3 \n
\n

A modifié les dispositions suivantes :

-LOI n° 2021-1900 du 30 décembre 2021
\nArt. 130\n
\n

-LOI n° 2022-1726 du 30 décembre 2022
\nArt. 80 \n
\n

A modifié les dispositions suivantes :

-Ordonnance n° 2021-1843 du 22 décembre 2021
\nArt. 4 \n
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L312-49 \n
\n

A créé les dispositions suivantes :

-Code rural et de la pêche maritime
\nArt. L664-7-1 \n
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L162-4, Art. L162-5, Art. L311-19, Art. L311-22, Art. L313-22, Art. L311-41, Art. L312-42, Art. L312-87, Art. L313-28, Art. L313-29, Art. L313-43, Art. L314-35, Art. L421-2, Art. L421-19, Art. L421-23, Art. L421-146, Art. L421-204, Art. L421-215, Art. L421-230, Art. L421-233, Art. L423-18, Art. L425-3, Art. L452-2, Art. L452-11, Art. L453-17, Art. L453-40, Art. L453-41, Art. L453-47, Art. L454-3, Art. L454-40, Art. L455-11 \n
\n

A créé les dispositions suivantes :

-Code des impositions sur les biens et services
Art. L312-106-1
\n

A abrogé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L312-106-1 \n
\n
\n
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L. 312-79\n
\n

I. B.-Par dérogation à l'article L. 454-47 du code des impositions sur les biens et services, les délibérations mentionnées au même article L. 454-47 au titre de l'année 2025 peuvent intervenir jusqu'au 31 décembre 2024.

I. C.-Les A et B du présent I sont, pour chaque imposition, applicables à Saint-Barthélemy, à Saint-Martin, à Saint-Pierre-et-Miquelon, en Nouvelle-Calédonie, en Polynésie française, à Wallis-et-Futuna et dans les Terres australes et antarctiques françaises lorsque leur territoire est compris dans le territoire de taxation défini pour cette imposition par le code des impositions sur les biens et services.

XII.-Le 1° du XI est applicable aux titres exécutoires se rapportant aux impositions dont le fait générateur, ou s'agissant des accises l'exigibilité, intervient à compter de la date de leur intégration dans le code des impositions sur les biens et services.

XV.-L'ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales est ratifiée.

XVI.-Dans les conditions prévues à l'article 38 de la Constitution, le Gouvernement est autorisé à prendre par ordonnance, dans un délai d'un an à compter de la promulgation de la présente loi, toutes mesures relevant du domaine de la loi nécessaires à la création de nouvelles impositions ou à la modification d'impositions existantes en vue de financer, en remplacement des prélèvements existants, les missions assurées par la direction générale de l'aviation civile en matière de surveillance et de certification pour la sécurité de l'aviation civile ainsi que toutes mesures relevant du domaine de la loi portant sur les régimes légaux ou administratifs relatifs ou se rapportant à ces missions, pour :

1° Assurer la sécurité juridique des dispositions relatives aux sommes perçues à cet effet sous forme de redevances pour services rendus ;

2° Harmoniser les conditions dans lesquelles les nouvelles impositions sont liquidées, constatées, recouvrées et contrôlées, y compris en adaptant le fait générateur et l'exigibilité de l'impôt et en préservant des modulations tarifaires propres à inciter les opérateurs concernés à contribuer au respect des exigences requises par le droit de l'Union européenne ou par les lois et règlements nationaux en matière de sécurité et de sûreté de l'aviation civile ;

3° Améliorer la lisibilité des dispositions concernées et des autres dispositions dont la modification est rendue nécessaire, en abrogeant, le cas échéant, les dispositions obsolètes, inadaptées ou devenues sans objet ;

4° Assurer le respect de la hiérarchie des normes, harmoniser et simplifier la rédaction des textes et adapter les renvois au pouvoir réglementaire à la nature et à l'objet des mesures d'application concernées.
Un projet de loi de ratification est déposé devant le Parlement dans un délai de trois mois à compter de la publication de l'ordonnance.

XVII.-Le présent article entre en vigueur le 1er mars 2025, à l'exception des 13° et 45° du A du I, du 2° du V et du XII, qui entrent en vigueur à la date qu'ils prévoient.

Les 8°, 12°, 19° à 21° et 33°, le b du 38° et les 40° à 43° du A du I, le II, les 1° et 4° du IV, le 1° du VII et le X s'appliquent à compter de la date qu'ils prévoient.

Toutefois, le 12° du A du I et le X ne sont applicables qu'aux infractions commises après la publication de la présente loi.

XVIII.-La perte de recettes pour l'Etat résultant des 9° et 10° du I et du 4° du IV du présent article est compensée, à due concurrence, par la création d'une taxe additionnelle à l'accise sur les tabacs prévue au chapitre IV du titre Ier du livre III du code des impositions sur les biens et services.

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Article L664-7-1 AUTONOME VIGUEUR, en vigueur depuis le 01/07/2025 (Code rural et de la pêche maritime)