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Conformément à l'article 4 de l'arrêté du 8 septembre 2025 (NOR : ECOE2515084A), ces dispositions, dans leur rédaction issue de l'arrêté précité, entrent en vigueur le 1er janvier 2026.

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Le service de la direction générale des finances publiques mentionné à l'article D. 433-12 est la direction des créances spéciales du Trésor.

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A433-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052230598", "@num": "A433-9", "#text": "Code des impositions sur les biens et services - art. A433-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000052212390", "@nor": "ECOE2515084A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 8 septembre 2025 relatif à la taxe sur les installations nucléaires de base relevant du secteur énergétique et assimilées et à la taxe sur les installations nucléaires de base concourant à la gestion des substances radioactives", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000052212390", "@c_titre_court": "Arrêté du 8 septembre 2025" }, { "@fin": "2999-01-01", "#text": "Arrêté du 8 septembre 2025 relatif à la taxe sur les installations nucléaires de base relevant du secteur énergétique et assimilées et à la taxe sur les installations nucléaires de base concourant à la gestion des substances radioactives", "@debut": "2025-09-10", "@id_txt": "LEGITEXT000052224796", "@c_titre_court": "Arrêté du 8 septembre 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2025-09-09", "@date_signature": "2025-09-08", "@num_parution_jo": "0209" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000052224806", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000052212400", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. A322-41, Art. A322-42, Art. A322-43\n
\n

Article A433-13 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/01/2026 (Code des impositions sur les biens et services)