{ "article": { "LEGIARTI000053100885": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "36", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053100885", "URL": "article/LEGI/ARTI/00/00/53/10/08/LEGIARTI000053100885.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053151832", "@num": "L421-1", "#text": "Code du tourisme. - art. L421-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151828", "@num": "L421-4", "#text": "Code du tourisme. - art. L421-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151812", "@num": "L422-15", "#text": "Code du tourisme. - art. L422-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151820", "@num": "L422-6", "#text": "Code du tourisme. - art. L422-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151836", "@num": "L443-2", "#text": "Code du tourisme. - art. L443-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053100133", "@fin": "2999-01-01", "#text": "Chapitre II : Modifications des autres codes", "@debut": "2025-12-21" } ] }, "@cid": "JORFTEXT000053091516", "@nor": "ECOE2528369R", "@num": "2025-1247", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053091516", "@c_titre_court": "Ordonnance n°2025-1247 du 17 décembre 2025" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services", "@debut": "2025-12-21", "@id_txt": "LEGITEXT000053099709", "@c_titre_court": "Ordonnance n°2025-1247 du 17 décembre 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle, énergétique et numérique", "@date_publi": "2025-12-20", "@date_signature": "2025-12-17", "@num_parution_jo": "0298" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053100885", "@fin": "2999-01-01", "@num": "36", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053091702", "@fin": "2999-01-01", "@num": "36", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code du tourisme.
\n Art. L421-1, Art. L421-4, Art. L422-6, Art. L422-15, Art. L443-2\n
\n

\n
" } }, "LEGIARTI000053151812": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-15", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151812", "URL": "article/LEGI/ARTI/00/00/53/15/18/LEGIARTI000053151812.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 49 de l'ordonnance n° 2025-1249 du 17 décembre 2025, ces dispositions, dans leur rédaction résultant de l'ordonnance précitée, entrent en vigueur le 1er septembre 2026.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000419170", "#text": "Ordonnance n° 2004-1391 du 20 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000419170", "@nortexte": "EQUX0400134R", "@numtexte": "2004-1391", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000053100885", "@num": "36", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 36", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGISCTA000006181114", "#text": "Code général des collectivités territoriales", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391837", "@num": "L3333-4", "#text": "Code général des collectivités territoriales - art. L3333-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391838", "@num": "L3333-5", "#text": "Code général des collectivités territoriales - art. L3333-5", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391839", "@num": "L3333-6", "#text": "Code général des collectivités territoriales - art. L3333-6", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391840", "@num": "L3333-7", "#text": "Code général des collectivités territoriales - art. L3333-7", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175568", "@fin": "2999-01-01", "#text": "Sous-section 2 : Taxe départementale sur les entreprises exploitant des engins de remontée mécanique.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158451", "@fin": "2999-01-01", "#text": "Section 3 : Taxes prélevées au profit des départements.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143222", "@fin": "2999-01-01", "#text": "Chapitre 2 : Ressources des collectivités territoriales relatives au tourisme.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128539", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS FISCALES PARTICULIÈRES AUX ACTIVITÉS TOURISTIQUES.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107990", "@fin": "2999-01-01", "#text": "LIVRE IV : FINANCEMENT DE L'ACCÈS AUX VACANCES ET FISCALITÉ DU TOURISME.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631888", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2005-01-01" } ] }, "@cid": "LEGITEXT000006074073", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du tourisme", "@debut": "2005-01-01", "@id_txt": "LEGITEXT000006074073", "@c_titre_court": "Code du tourisme." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813664", "@fin": "2015-03-22", "@num": "L422-15", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000027573607", "@fin": "2026-09-01", "@num": "L422-15", "@etat": "ABROGE_DIFF", "@debut": "2015-03-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053151812", "@fin": "2999-01-01", "@num": "L422-15", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les règles relatives à la taxe départementale sur les entreprises exploitant des engins de remontée mécanique sont déterminées par les articles L. 3333-4 à L. 3333-7 du code général des collectivités territoriales.

" } }, "LEGIARTI000053151820": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-6", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151820", "URL": "article/LEGI/ARTI/00/00/53/15/18/LEGIARTI000053151820.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053100885", "@num": "36", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 36", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGISCTA000006192285", "#text": "Code général des collectivités territoriales", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390664", "@num": "L2333-49", "#text": "Code général des collectivités territoriales - art. L2333-49", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390665", "@num": "L2333-50", "#text": "Code général des collectivités territoriales - art. L2333-50", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390666", "@num": "L2333-51", "#text": "Code général des collectivités territoriales - art. L2333-51", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390667", "@num": "L2333-52", "#text": "Code général des collectivités territoriales - art. L2333-52", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390669", "@num": "L2333-53", "#text": "Code général des collectivités territoriales - art. L2333-53", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175562", "@fin": "2999-01-01", "#text": "Sous-section 2 : Taxe communale sur les entreprises exploitant des engins de remontée mécanique.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158450", "@fin": "2999-01-01", "#text": "Section 2 : Taxes et redevances prélevées au profit des communes et établissements publics de coopération intercommunale", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143222", "@fin": "2999-01-01", "#text": "Chapitre 2 : Ressources des collectivités territoriales relatives au tourisme.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128539", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS FISCALES PARTICULIÈRES AUX ACTIVITÉS TOURISTIQUES.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107990", "@fin": "2999-01-01", "#text": "LIVRE IV : FINANCEMENT DE L'ACCÈS AUX VACANCES ET FISCALITÉ DU TOURISME.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631888", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2005-01-01" } ] }, "@cid": "LEGITEXT000006074073", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du tourisme", "@debut": "2005-01-01", "@id_txt": "LEGITEXT000006074073", "@c_titre_court": "Code du tourisme." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813645", "@fin": "2005-02-24", "@num": "L422-6", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813646", "@fin": "2012-07-01", "@num": "L422-6", "@etat": "MODIFIE", "@debut": "2005-02-24", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000028078132", "@fin": "2026-09-01", "@num": "L422-6", "@etat": "ABROGE_DIFF", "@debut": "2012-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053151820", "@fin": "2999-01-01", "@num": "L422-6", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les règles relatives à l'assujettissement à une taxe communale des entreprises exploitant des engins de remontée mécanique sont déterminées par les articles L. 2333-49 à L. 2333-53 du code général des collectivités territoriales.

" } }, "LEGIARTI000053151828": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-4", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151828", "URL": "article/LEGI/ARTI/00/00/53/15/18/LEGIARTI000053151828.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000419170", "#text": "Ordonnance n° 2004-1391 du 20 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000419170", "@nortexte": "EQUX0400134R", "@numtexte": "2004-1391", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "LEGITEXT000044595989", "#text": "Code des impositions sur les biens et services", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053100885", "@num": "36", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 36", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000019374684", "@num": "D421-4", "#text": "Code du tourisme. - art. D421-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158448", "@fin": "2999-01-01", "#text": "Section 3 : Dispositions particulières applicables aux agences de voyages et organisateurs de circuits touristiques.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143221", "@fin": "2999-01-01", "#text": "Chapitre 1er : Ressources et incitations de l'Etat relatives aux activités et hébergements touristiques.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128539", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS FISCALES PARTICULIÈRES AUX ACTIVITÉS TOURISTIQUES.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107990", "@fin": "2999-01-01", "#text": "LIVRE IV : FINANCEMENT DE L'ACCÈS AUX VACANCES ET FISCALITÉ DU TOURISME.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631888", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2005-01-01" } ] }, "@cid": "LEGITEXT000006074073", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du tourisme", "@debut": "2005-01-01", "@id_txt": "LEGITEXT000006074073", "@c_titre_court": "Code du tourisme." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006813636", "@fin": "2026-09-01", "@num": "L421-4", "@etat": "ABROGE_DIFF", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053151828", "@fin": "2999-01-01", "@num": "L421-4", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les règles de la taxe sur la valeur ajoutée spécifiques aux opérateurs de voyage sont prévues par les dispositions du chapitre III du titre IV du livre II du code des impositions sur les biens et services.

" } }, "LEGIARTI000053151832": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-1", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151832", "URL": "article/LEGI/ARTI/00/00/53/15/18/LEGIARTI000053151832.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000419170", "#text": "Ordonnance n° 2004-1391 du 20 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000419170", "@nortexte": "EQUX0400134R", "@numtexte": "2004-1391", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000053106257", "@num": "L213-260", "#text": "Code des impositions sur les biens et services - art. L213-260", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053100885", "@num": "36", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 36", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006813670", "@num": "D421-1", "#text": "Code du tourisme. - art. D421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158445", "@fin": "2999-01-01", "#text": "Section 1 : Assujettissement des hébergements et aménagements touristiques à la taxe sur la valeur ajoutée.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143221", "@fin": "2999-01-01", "#text": "Chapitre 1er : Ressources et incitations de l'Etat relatives aux activités et hébergements touristiques.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128539", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS FISCALES PARTICULIÈRES AUX ACTIVITÉS TOURISTIQUES.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107990", "@fin": "2999-01-01", "#text": "LIVRE IV : FINANCEMENT DE L'ACCÈS AUX VACANCES ET FISCALITÉ DU TOURISME.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631888", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2005-01-01" } ] }, "@cid": "LEGITEXT000006074073", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du tourisme", "@debut": "2005-01-01", "@id_txt": "LEGITEXT000006074073", "@c_titre_court": "Code du tourisme." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006813628", "@fin": "2026-09-01", "@num": "L421-1", "@etat": "ABROGE_DIFF", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053151832", "@fin": "2999-01-01", "@num": "L421-1", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les règles de la taxe sur la valeur ajoutée spécifiques aux prestations d'hébergement à usage touristique sont prévues par l'article L. 213-260 du code des impositions sur les biens et services et les dispositions du paragraphe 3 de la sous-section 3, de la section 1 du chapitre I er du titre II du livre II du même code.

" } }, "LEGIARTI000053151836": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L443-2", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151836", "URL": "article/LEGI/ARTI/00/00/53/15/18/LEGIARTI000053151836.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
L'article L. 2574-10 du code général des collectivités territoriales est devenu l'article L. 2572-58 du même code (se reporter à l'article 2 de l'ordonnance n° 2007-1434 du 5 octobre 2007).
\n
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Les règles relatives aux taxes, redevances ou versements non prévus par le code général des impôts ou le code des impositions sur les biens et services sont fixées au I de l'article L. 2574-10 du code général des collectivités territoriales.

\n
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Article 36 ENTIEREMENT_MODIF (Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services)