{ "article": { "LEGIARTI000053105477": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L213-5", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053105477", "URL": "article/LEGI/ARTI/00/00/53/10/54/LEGIARTI000053105477.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": "LEGIARTI000053100915", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053100915", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053105473", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dérogations spécifiques à certains biens et services", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053105465", "@fin": "2999-01-01", "#text": "Section 1 : Règles de calcul", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053105461", "@fin": "2999-01-01", "#text": "Chapitre III : MONTANT DE LA TAXE SUR LA VALEUR AJOUTÉE", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053104919", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053104915", "@fin": "2999-01-01", "#text": "Livre II : TAXE SUR LA VALEUR AJOUTÉE", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053105477", "@fin": "2999-01-01", "@num": "L213-5", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Lorsqu'une opération relève d'une exonération dérogatoire, les dispositions de la sous-section 3 de la présente section ne sont pas applicables à cette opération.

" } }, "LEGIARTI000053100915": { "META": { "META_SPEC": { "META_ARTICLE": { "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053100915", "URL": "article/LEGI/ARTI/00/00/53/10/09/LEGIARTI000053100915.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000053107659", "#text": "Code des impositions sur les biens et services - Chapitre II : BIENS D'OCCASION ET OBJETS D'ART,... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053107344", "#text": "Code des impositions sur les biens et services - Chapitre II : COMMERCE INTRA-EUROPÉEN DE MOYENS... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105433", "#text": "Code des impositions sur les biens et services - Chapitre II : FAIT GÉNÉRATEUR (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053107092", "#text": "Code des impositions sur les biens et services - Chapitre II : PETITS ACTEURS DU COMMERCE INTRA-... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053107162", "#text": "Code des impositions sur les biens et services - Chapitre III : ENTREPRISES FRANCHISÉES (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105461", "#text": "Code des impositions sur les biens et services - Chapitre III : MONTANT DE LA TAXE SUR LA VALEUR... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053107707", "#text": "Code des impositions sur les biens et services - Chapitre III : OPÉRATEURS DE VOYAGE (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053107385", "#text": "Code des impositions sur les biens et services - Chapitre III : RELATIONS INTERNATIONALES (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053107232", "#text": "Code des impositions sur les biens et services - Chapitre IV : ASSUJETTI UNIQUE (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053107453", "#text": "Code des impositions sur les biens et services - Chapitre IV : EFFORTS DE DÉFENSE COMMUNS À PLUS... 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(VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053104921", "#text": "Code des impositions sur les biens et services - Chapitre Ier : CHAMP D'APPLICATION (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053107302", "#text": "Code des impositions sur les biens et services - Chapitre Ier : COMMERCE INTERNATIONAL PAR TRANS... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053107585", "#text": "Code des impositions sur les biens et services - Chapitre Ier : ÉNERGIES, ALCOOLS ET TABACS (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053107769", "#text": "Code des impositions sur les biens et services - Chapitre V : AGRICULTURE (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053107485", "#text": "Code des impositions sur les biens et services - Chapitre V : AIDES PROCURÉES DANS LE CADRE D'UN... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053106445", "#text": "Code des impositions sur les biens et services - Chapitre V : PERSONNES SOUMISES AUX OBLIGATIONS... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053106560", "#text": "Code des impositions sur les biens et services - Chapitre VI : CONSTATATION DE LA TAXE SUR LA VA... 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(VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105105", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Dispositions communes (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105223", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Dispositions communes (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105949", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Dispositions communes (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053106276", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Dispositions communes (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053106914", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Dispositions communes (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105007", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Dispositions générales (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105061", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Dispositions générales (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053106318", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Dispositions générales (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053106403", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Dispositions générales (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053107493", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Dispositions générales (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053106632", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Dispositions propres aux importa... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105489", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Définition des biens personnels ... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053106656", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Définition et territorialité (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053106206", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Définitions (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053104947", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Eléments caractéristiques (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053106045", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Energies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053106610", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Existence et étendue de la déduc... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053107833", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Franchise agricole (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105324", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Importation au cours du transpor... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105290", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Infrastructures transfrontalières (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105256", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Intermédiation (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053107188", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Niveaux (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105613", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Opérations effectuées à titre on... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105593", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Opérations exonérées (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105410", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Opérations internes de régularis... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053106104", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Presse écrite (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105997", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Produits pharmaceutiques (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053106226", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Services spécifiques à certains ... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053106831", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Ventes de terrains non bâtis et ... 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L245-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107850", "@num": "L245-27", "#text": "Code des impositions sur les biens et services - art. L245-27 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107852", "@num": "L245-28", "#text": "Code des impositions sur les biens et services - art. L245-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107854", "@num": "L245-29", "#text": "Code des impositions sur les biens et services - art. L245-29 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107777", "@num": "L245-3", "#text": "Code des impositions sur les biens et services - art. L245-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107856", "@num": "L245-30", "#text": "Code des impositions sur les biens et services - art. L245-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107858", "@num": "L245-31", "#text": "Code des impositions sur les biens et services - art. L245-31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107779", "@num": "L245-4", "#text": "Code des impositions sur les biens et services - art. L245-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107783", "@num": "L245-5", "#text": "Code des impositions sur les biens et services - art. L245-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107786", "@num": "L245-6", "#text": "Code des impositions sur les biens et services - art. L245-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107788", "@num": "L245-7", "#text": "Code des impositions sur les biens et services - art. L245-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107790", "@num": "L245-8", "#text": "Code des impositions sur les biens et services - art. L245-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107792", "@num": "L245-9", "#text": "Code des impositions sur les biens et services - art. L245-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107865", "@num": "L246-1", "#text": "Code des impositions sur les biens et services - art. L246-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107893", "@num": "L246-10", "#text": "Code des impositions sur les biens et services - art. L246-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107895", "@num": "L246-11", "#text": "Code des impositions sur les biens et services - art. L246-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107897", "@num": "L246-12", "#text": "Code des impositions sur les biens et services - art. L246-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107867", "@num": "L246-2", "#text": "Code des impositions sur les biens et services - art. L246-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107870", "@num": "L246-3", "#text": "Code des impositions sur les biens et services - art. L246-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107873", "@num": "L246-4", "#text": "Code des impositions sur les biens et services - art. L246-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107877", "@num": "L246-5", "#text": "Code des impositions sur les biens et services - art. L246-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107881", "@num": "L246-6", "#text": "Code des impositions sur les biens et services - art. L246-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107883", "@num": "L246-7", "#text": "Code des impositions sur les biens et services - art. L246-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107887", "@num": "L246-8", "#text": "Code des impositions sur les biens et services - art. L246-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107889", "@num": "L246-9", "#text": "Code des impositions sur les biens et services - art. L246-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053100136", "@fin": "2999-01-01", "#text": "Annexe", "@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": "LEGIARTI000053100915", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053091765", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des impositions sur les biens et services
\n Sct. Livre II : TAXE SUR LA VALEUR AJOUTÉE, Art. L200-1, Sct. Titre Ier : RÉGIME GÉNÉRAL, Sct. Chapitre Ier : CHAMP D'APPLICATION, Art. L211-1, Sct. Section 1 : Principes de taxation, Art. L211-2, Art. L211-3, Art. L211-4, Art. L211-5, Art. L211-6, Art. L211-7, Art. L211-8, Sct. Section 2 : Opérations relevant d'activités économiques, Art. L211-9, Sct. Sous-section 1 : Opérations effectuées à titre onéreux, Sct. Paragraphe 1 : Eléments caractéristiques, Art. L211-10, Art. L211-11, Art. L211-12, Art. L211-13, Sct. Paragraphe 2 : Etendue, Art. L211-14, Art. L211-15, Art. L211-16, Sct. Sous-section 2 : Exercice d'une activité économique, Art. L211-17, Art. L211-18, Art. L211-19, Art. L211-20, Sct. Sous-section 3 : Assujettis et autres parties aux opérations relevant d'activités économiques, Art. L211-21, Art. L211-22, Art. L211-23, Art. L211-24, Art. L211-25, Art. L211-26, Sct. Sous-section 4 : Lieux d'exercice d'une activité, Art. L211-27, Art. L211-28, Art. L211-29, Art. L211-30, Art. L211-31, Art. L211-32, Sct. Section 3 : Opérations imposables, Sct. Sous-section 1 : Livraisons de biens, Sct. Paragraphe 1 : Dispositions générales, Art. L211-33, Art. L211-34, Art. L211-35, Art. L211-36, Sct. Paragraphe 2 : Livraisons de biens avec transport, Art. L211-37, Art. L211-38, Art. L211-39, Art. L211-40, Art. L211-41, Sct. Paragraphe 3 : Opérations assimilées, Art. L211-42, Art. L211-43, Art. L211-44, Art. L211-45, Art. L211-46, Sct. Sous-section 2 : Prestations de services, Art. L211-47, Art. L211-48, Art. L211-49, Art. L211-50, Art. L211-51, Sct. Sous-section 3 : Acquisitions intra-européennes de biens, Art. L211-52, Art. L211-53, Sct. Sous-section 4 : Importations de biens, Sct. Paragraphe 1 : Dispositions générales, Art. L211-54, Art. L211-55, Art. L211-56, Sct. Paragraphe 2 : Régimes d'exonération, Art. L211-57, Art. L211-58, Art. L211-59, Art. L211-60, Art. L211-61, Art. L211-62, Art. L211-63, Sct. Section 4 : Lieu des opérations, Art. L211-64, Sct. Sous-section 1 : Opérations portant sur les biens, Art. L211-65, Art. L211-66, Art. L211-67, Art. L211-68, Art. L211-69, Art. L211-70, Sct. Sous-section 2 : Prestations de services, Sct. Paragraphe 1 : Dispositions communes, Art. L211-71, Art. L211-72, Art. L211-73, Art. L211-74, Sct. Paragraphe 2 : Services de transports, Art. L211-75, Art. L211-76, Art. L211-77, Art. L211-78, Sct. Paragraphe 3 : Location de moyens de transport, Art. L211-79, Art. L211-80, Art. L211-81, Art. L211-82, Art. L211-83, Art. L211-84, Sct. Paragraphe 4 : Restauration, Art. L211-85, Sct. Paragraphe 5 : Activités culturelles, artistiques, sportives, scientifiques, éducatives ou de divertissement, Art. L211-86, Art. L211-87, Art. L211-88, Sct. Paragraphe 6 : Services attachés à des biens immeubles et biens meubles corporels, Art. L211-89, Art. L211-90, Sct. Paragraphe 7 : Autres services, Art. L211-91, Sct. Sous-Paragraphe 1 : Dispositions générales, Art. L211-92, Art. L211-93, Art. L211-94, Art. L211-95, Sct. Sous-Paragraphe 2 : Dispositions spécifiques aux services fournis à des particuliers qui résident en territoire tiers, Art. L211-96, Art. L211-97, Art. L211-98, Sct. Section 5 : Déduction de la taxe, Sct. Sous-section 1 : Principes de la déduction, Art. L211-99, Art. L211-100, Art. L211-101, Sct. Sous-section 2 : Opérations d'aval et d'amont, Art. L211-102, Art. L211-103, Art. L211-104, Art. L211-105, Sct. Sous-section 3 : Opérations, biens et services et intrants grevés de taxe, Art. L211-106, Art. L211-107, Art. L211-108, Art. L211-109, Art. L211-110, Art. L211-111, Art. L211-112, Art. L211-113, Sct. Sous-section 4 : Exclusions du droit à déduction, Sct. Paragraphe 1 : Dispositions communes, Art. L211-114, Art. L211-115, Sct. Paragraphe 2 : Exclusions à raison de l'utilisation des biens ou services, Art. L211-116, Art. L211-117, Art. L211-118, Sct. Paragraphe 3 : Exclusions à raison de la nature des biens ou services, Art. L211-119, Art. L211-120, Art. L211-121, Art. L211-122, Art. L211-123, Sct. Section 6 : Dispositifs particuliers, Sct. Sous-section 1 : Règles particulières d'assujettissement, Sct. Paragraphe 1 : Intermédiation, Art. L211-124, Art. L211-125, Art. L211-126, Art. L211-127, Sct. Paragraphe 2 : Bons à usage unique ou à usages multiples, Art. L211-128, Art. L211-129, Art. L211-130, Art. L211-131, Sct. Paragraphe 3 : Transmission d'une activité économique autonome, Art. L211-132, Art. L211-133, Sct. Paragraphe 4 : Exemptions de certaines activités des collectivités territoriales, Art. L211-134, Art. L211-135, Sct. Sous-section 2 : Simplifications de la taxation de certains échanges intra-européens, Sct. Paragraphe 1 : Infrastructures transfrontalières, Art. L211-136, Art. L211-137, Sct. Paragraphe 2 : Présence temporaire de biens au lieu de destination, Art. L211-138, Art. L211-139, Art. L211-140, Art. L211-141, Art. L211-142, Art. L211-143, Sct. Paragraphe 3 : Régime de stocks sous contrat de dépôt, Art. L211-144, Art. L211-145, Art. L211-146, Art. L211-147, Art. L211-148, Sct. Sous-section 3 : Opérations intervenant au cours d'un transport de biens, Sct. Paragraphe 1 : Importation au cours du transport imputé à une livraison de biens, Sct. Sous-Paragraphe 1 : Dispositions générales, Art. L211-149, Art. L211-150, Art. L211-151, Sct. Sous-Paragraphe 2 : Biens importés en transit, Art. L211-152, Art. L211-153, Art. L211-154, Art. L211-155, Sct. Paragraphe 2 : Succession de livraisons de biens au cours d'un transport intra-européen, Art. L211-156, Art. L211-157, Art. L211-158, Sct. Paragraphe 3 : Opérations à bord des moyens de transport de passagers, Art. L211-159, Art. L211-160, Art. L211-161, Art. L211-162, Sct. Sous-section 4 : Commerce à distance, Sct. Paragraphe 1 : Ventes à distance de biens, Art. L211-163, Art. L211-164, Art. L211-165, Art. L211-166, Art. L211-167, Art. L211-168, Sct. Paragraphe 2 : Services numériques, Art. L211-169, Art. L211-170, Art. L211-171, Art. L211-172, Sct. Paragraphe 3 : Facilitateurs numériques, Art. L211-173, Art. L211-175, Art. L211-176, Art. L211-179, Sct. Sous-section 5 : Mécanismes d'ajustement des montants de taxe à déduire, Art. L211-181, Sct. Paragraphe 1 : Opérations internes de régularisation, Art. L211-182, Art. L211-183, Sct. Paragraphe 2 : Cessions de biens sans contrepartie ou avec une contrevaleur très minorée, Art. L211-184, Art. L211-185, Art. L211-186, Art. L211-187, Art. L211-188, Art. L211-189, Sct. Chapitre II : FAIT GÉNÉRATEUR, Art. L212-1, Sct. Section 1 : Dispositions générales, Art. L212-2, Art. L212-3, Sct. Section 2 : Opérations continues ou récurrentes, Art. L212-4, Art. L212-5, Art. L212-6, Art. L212-7, Sct. Section 3 : Commerce à distance, Art. L212-8, Sct. Section 4 : Facturation irrégulière, Art. L212-9, Sct. Chapitre III : MONTANT DE LA TAXE SUR LA VALEUR AJOUTÉE, Art. L213-1, Sct. Section 1 : Règles de calcul, Sct. Sous-section 1 : Principes, Art. L213-2, Art. L213-3, Sct. Sous-section 2 : Dérogations spécifiques à certains biens et services, Art. L213-4, Art. L213-5, Art. L213-6, Art. L213-7, Art. L213-8, Sct. Sous-section 3 : Exonérations spécifiques aux échanges intra-européens et internationaux, Art. L213-9, Sct. Paragraphe 1 : Définition des biens personnels et des biens à emporter dans les bagages des voyageurs, Art. L213-10, Art. L213-11, Sct. Paragraphe 2 : Biens et services consommés hors du territoire de taxation, Sct. Sous-Paragraphe 1 : Biens transférés hors du territoire de taxation, Art. L213-12, Art. L213-13, Art. L213-14, Art. L213-15, Art. L213-16, Sct. Sous-Paragraphe 2 : Opérations préalables au transfert de biens hors du territoire de taxation, Art. L213-17, Art. L213-18, Art. L213-19, Art. L213-20, Art. L213-21, Art. L213-22, Art. L213-23, Sct. Sous-Paragraphe 3 : Services d'intermédiation et services d'assurance ou financiers, Art. L213-24, Art. L213-25, Sct. Paragraphe 3 : Opérations liées au dédouanement et opérations internes à l'Union européenne assimilées, Art. L213-26, Art. L213-27, Art. L213-28, Art. L213-29, Sct. Paragraphe 4 : Opérations intercalaires grevées de taxe intégralement déductible, Art. L213-31, Art. L213-32, Sct. Paragraphe 5 : Franchises lors de l'introduction sur le territoire de taxation, Sct. Sous-Paragraphe 1 : Biens personnels des particuliers et assimilés, Art. L213-33, Art. L213-34, Art. L213-35, Art. L213-36, Sct. Sous-Paragraphe 2 : Bien propres aux activités économiques ou assimilées, Art. L213-37, Art. L213-38, Art. L213-39, Art. L213-40, Art. L213-41, Sct. Sous-Paragraphe 3 : Biens propres à certaines activités d'intérêt général, Art. L213-42, Art. L213-43, Art. L213-44, Art. L213-45, Art. L213-46, Sct. Sous-Paragraphe 4 : Autres biens accessoires ou de faible valeur, Art. L213-47, Art. L213-48, Art. L213-49, Sct. Sous-section 4 : Régimes d'exonération, Sct. Paragraphe 1 : Opérations exonérées, Art. L213-50, Art. L213-51, Sct. Paragraphe 2 : Sortie du régime, Art. L213-52, Art. L213-53, Art. L213-54, Sct. Section 2 : Base d'imposition, Art. L213-55, Sct. Sous-section 1 : Eléments constitutifs, Sct. Paragraphe 1 : Opérations effectuées à titre onéreux, Art. L213-56, Art. L213-57, Art. L213-58, Sct. Paragraphe 2 : Opérations assimilées aux opérations effectuées à titre onéreux, Art. L213-59, Art. L213-60, Art. L213-61, Art. L213-62, Art. L213-63, Sct. Paragraphe 3 : Importations de biens, Art. L213-64, Art. L213-65, Sct. Sous-section 2 : Impositions autres que la taxe sur la valeur ajoutée et autres prélèvements obligatoires, Art. L213-66, Art. L213-67, Sct. Sous-section 3 : Frais accessoires, Art. L213-68, Art. L213-69, Sct. Sous-section 4 : Réductions de prix, Art. L213-70, Art. L213-71, Art. L213-72, Sct. Sous-section 5 : Remboursement de frais, Art. L213-73, Art. L213-74, Sct. Sous-section 6 : Contreparties se rapportant à plusieurs opérations, Art. L213-75, Art. L213-76, Sct. Sous-section 7 : Conversion des devises étrangères en euros, Art. L213-77, Sct. Section 3 : Exonérations dérogatoires, Art. L213-78, Sct. Sous-section 1 : Limitation des rémanences, Art. L213-79, Art. L213-80, Sct. Sous-section 2 : Activités économiques d'intérêt général, Sct. Paragraphe 1 : Critères d'exonération communs à certaines activités, Sct. Sous-Paragraphe 1 : Critères tenant aux organismes, Art. L213-81, Art. L213-82, Sct. Sous-Paragraphe 2 : Critères tenant aux opérations, Art. L213-83, Art. L213-84, Art. L213-85, Art. L213-86, Sct. Paragraphe 2 : Enseignement et formation, Sct. Sous-Paragraphe 1 : Enseignement scolaire et assimilé, Art. L213-87, Art. L213-88, Art. L213-89, Art. L213-90, Art. L213-91, Sct. Sous-Paragraphe 2 : Apprentissage et formation professionnelle, Art. L213-92, Art. L213-93, Art. L213-94, Sct. Paragraphe 3 : Santé, Art. L213-95, Art. L213-96, Art. L213-97, Art. L213-98, Art. L213-99, Art. L213-100, Art. L213-101, Sct. Paragraphe 4 : Aide sociale, Sct. Sous-Paragraphe 1 : Dispositions générales, Art. L213-102, Art. L213-103, Art. L213-104, Art. L213-105, Art. L213-106, Sct. Sous-Paragraphe 2 : Services à la personne, Art. L213-107, Art. L213-108, Sct. Sous-Paragraphe 3 : Insertion par le travail, Art. L213-109, Art. L213-110, Sct. Sous-Paragraphe 4 : Autres services de protection et d'accompagnement, Art. L213-111, Art. L213-112, Art. L213-113, Sct. Paragraphe 5 : Sport et culture, Art. L213-114, Art. L213-115, Art. L213-116, Art. L213-117, Art. L213-118, Sct. Paragraphe 6 : Représentation d'intérêts collectifs, Art. L213-119, Art. L213-120, Sct. Paragraphe 7 : Services postaux et timbres, Art. L213-121, Art. L213-122, Art. L213-123, Sct. Paragraphe 8 : Distribution d'eau par des communes de petite taille, Art. L213-124, Sct. Paragraphe 9 : Opérations effectuées au bénéfice de certaines activités d'intérêt général, Sct. Sous-Paragraphe 1 : Groupements de moyens, Art. L213-125, Art. L213-126, Sct. Sous-Paragraphe 2 : Manifestations en vue de lever des fonds, Art. L213-127, Sct. Sous-Paragraphe 3 : Assistance spirituelle, Art. L213-128, Sct. Sous-section 3 : Autres activités économiques, Sct. Paragraphe 1 : Assurance, Art. L213-129, Art. L213-130, Art. L213-131, Sct. Paragraphe 2 : Opérations financières, Sct. Sous-Paragraphe 1 : Dispositions générales, Art. L213-132, Art. L213-133, Art. L213-134, Art. L213-135, Art. L213-136, Sct. Sous-Paragraphe 2 : Crédits et garanties, Art. L213-137, Art. L213-138, Art. L213-139, Sct. Sous-Paragraphe 3 : Transferts d'argent et de monnaie, Art. L213-140, Art. L213-141, Sct. Sous-Paragraphe 4 : Commerce de titres et gestion de fonds, Art. L213-142, Art. L213-143, Art. L213-144, Sct. Paragraphe 3 : Jeux d'argent et de hasard, Art. L213-145, Sct. Paragraphe 4 : Activités diverses, Art. L213-146, Art. L213-147, Art. L213-148, Art. L213-149, Sct. Section 4 : Taux, Sct. Sous-section 1 : Niveaux des taux, Art. L213-150, Art. L213-151, Art. L213-152, Art. L213-153, Art. L213-154, Art. L213-155, Sct. Sous-section 2 : Alimentation et agriculture, Sct. Paragraphe 1 : Dispositions communes, Art. L213-156, Art. L213-157, Sct. Paragraphe 2 : Alimentation humaine et animale, Art. L213-158, Art. L213-159, Art. L213-160, Art. L213-161, Art. L213-162, Art. L213-163, Art. L213-164, Art. L213-165, Art. L213-166, Sct. Paragraphe 3 : Production agricole et assimilée, Art. L213-167, Art. L213-168, Art. L213-169, Art. L213-170, Art. L213-171, Art. L213-172, Art. L213-173, Art. L213-174, Sct. Sous-section 3 : Santé et aide à domicile, Sct. Paragraphe 1 : Produits pharmaceutiques, Art. L213-175, Art. L213-176, Art. L213-177, Art. L213-178, Art. L213-179, Art. L213-180, Sct. Paragraphe 2 : Equipements, appareils et articles médicaux, Art. L213-181, Art. L213-182, Art. L213-183, Art. L213-184, Art. L213-185, Sct. Paragraphe 3 : Aide à domicile et soins aux personnes, Art. L213-186, Art. L213-187, Art. L213-188, Art. L213-189, Sct. Sous-section 4 : Energies, transports, environnement, Sct. Paragraphe 1 : Energies, Art. L213-190, Art. L213-191, Art. L213-192, Art. L213-193, Art. L213-194, Sct. Paragraphe 2 : Transports, Art. L213-195, Sct. Sous-Paragraphe 1 : Transport de personnes, Art. L213-196, Art. L213-197, Art. L213-198, Art. L213-199, Art. L213-200, Sct. Sous-Paragraphe 2 : Transports de biens, Art. L213-201, Art. L213-202, Art. L213-203, Art. L213-204, Sct. Paragraphe 3 : Environnement, Art. L213-205, Art. L213-206, Art. L213-207, Art. L213-208, Art. L213-209, Art. L213-210, Sct. Sous-section 5 : Communications, culture, loisirs, Sct. Paragraphe 1 : Presse écrite, Art. L213-211, Art. L213-212, Art. L213-213, Art. L213-214, Art. L213-215, Art. L213-216, Art. L213-217, Sct. Paragraphe 2 : Produits culturels, Art. L213-218, Art. L213-219, Art. L213-220, Art. L213-221, Art. L213-222, Art. L213-223, Art. L213-224, Sct. Paragraphe 3 : Droits sur les œuvres de l'esprit, Art. L213-225, Art. L213-226, Art. L213-227, Art. L213-228, Sct. Paragraphe 4 : Spectacles, Art. L213-229, Art. L213-230, Art. L213-231, Art. L213-232, Art. L213-233, Art. L213-234, Art. L213-235, Art. L213-236, Sct. Paragraphe 5 : Autres activités culturelles et de loisirs, Art. L213-237, Art. L213-238, Art. L213-239, Art. L213-240, Sct. Paragraphe 6 : Exclusions relatives à la protection de la jeunesse, Art. L213-241, Art. L213-242, Art. L213-243, Sct. Sous-section 6 : Logement, Sct. Paragraphe 1 : Définitions, Art. L213-244, Art. L213-245, Sct. Paragraphe 2 : Taux applicables, Art. L213-246, Art. L213-247, Art. L213-248, Art. L213-249, Art. L213-250, Sct. Sous-section 7 : Hébergement et restauration, Sct. Paragraphe 1 : Services spécifiques à certains publics, Art. L213-251, Art. L213-252, Art. L213-253, Art. L213-254, Art. L213-255, Art. L213-256, Art. L213-257, Art. L213-258, Sct. Paragraphe 2 : Services pour tout public, Art. L213-259, Art. L213-260, Art. L213-261, Art. L213-262, Art. L213-263, Art. L213-264, Sct. Section 5 : Taxe déductible, Sct. Sous-section 1 : Déduction intégrale, Art. L213-265, Sct. Sous-section 2 : Déduction partielle, Sct. Paragraphe 1 : Dispositions communes, Art. L213-266, Art. L213-267, Art. L213-268, Sct. Paragraphe 2 : Dépenses mutualisées entre activités économiques et non économiques, Art. L213-269, Art. L213-270, Sct. Paragraphe 3 : Dépenses mutualisées entre opérations non exonérées et exonérées, Art. L213-271, Art. L213-272, Art. L213-273, Art. L213-274, Art. L213-275, Sct. Paragraphe 4 : Sectorisation d'activités ou géographique, Art. L213-276, Art. L213-277, Art. L213-278, Art. L213-279, Art. L213-280, Art. L213-281, Sct. Sous-section 3 : Dispositions spécifiques aux biens d'investissement, Sct. Paragraphe 1 : Dispositions générales, Art. L213-282, Art. L213-283, Art. L213-284, Art. L213-285, Art. L213-286, Sct. Paragraphe 2 : Modifications de l'utilisation et réaffectations, Sct. Sous-Paragraphe 1 : Dispositions communes, Art. L213-287, Art. L213-288, Art. L213-289, Art. L213-290, Art. L213-291, Sct. Sous-Paragraphe 2 : Modifications de l'utilisation, Art. L213-292, Art. L213-293, Art. L213-294, Sct. Sous-Paragraphe 3 : Réaffectations, Art. L213-295, Art. L213-296, Art. L213-297, Art. L213-298, Art. L213-299, Art. L213-300, Art. L213-301, Art. L213-302, Sct. Chapitre IV : EXIGIBILITÉ, Art. L214-1, Sct. Section 1 : Taxe due, Sct. Sous-section 1 : Opérations portant sur des biens, Art. L214-2, Art. L214-3, Art. L214-4, Art. L214-5, Sct. Sous-section 2 : Prestations de services, Art. L214-6, Art. L214-7, Sct. Sous-section 3 : Option pour les débits, Art. L214-9, Art. L214-10, Sct. Sous-section 4 : Régularisations, Art. L214-11, Sct. Paragraphe 1 : Dispositions générales, Art. L214-12, Art. L214-13, Art. L214-14, Sct. Paragraphe 2 : Dispositions particulières, Art. L214-15, Art. L214-16, Art. L214-17, Art. L214-18, Art. L214-19, Sct. Section 2 : Taxe déductible, Sct. Sous-section 1 : Dispositions générales, Art. L214-20, Art. L214-21, Art. L214-22, Art. L214-23, Sct. Sous-section 2 : Régularisations, Art. L214-24, Art. L214-25, Art. L214-26, Art. L214-27, Sct. Chapitre V : PERSONNES SOUMISES AUX OBLIGATIONS FISCALES, Sct. Section 1 : Redevables, Sct. Sous-section 1 : Dispositions générales, Art. L215-1, Art. L215-2, Art. L215-3, Sct. Sous-section 2 : Opérations fournies depuis l'étranger, Art. L215-4, Art. L215-5, Sct. Sous-section 3 : Cas particuliers d'opérations qui ne sont pas fournis depuis l'étranger, Art. L215-6, Art. L215-7, Art. L215-8, Art. L215-9, Art. L215-10, Sct. Sous-section 4 : Cas de fraudes, Art. L215-11, Art. L215-12, Sct. Sous-section 5 : Importations de biens, Sct. Paragraphe 1 : Cas général, Art. L215-13, Art. L215-14, Art. L215-15, Art. L215-16, Art. L215-17, Sct. Paragraphe 2 : Ventes à distance de biens importés, Art. L215-18, Art. L215-19, Art. L215-20, Art. L215-21, Art. L215-22, Sct. Paragraphe 3 : Sortie de régime d'exonération, Art. L215-23, Art. L215-24, Art. L215-25, Sct. Section 2 : Entités soumises à identification, Art. L215-26, Art. L215-27, Sct. Section 3 : Représentants fiscaux, Sct. Sous-section 1 : Représentation fiscale totale, Art. L215-28, Art. L215-29, Sct. Sous-section 2 : Mandat fiscal ponctuel, Art. L215-30, Art. L215-31, Art. L215-32, Art. L215-33, Sct. Sous-section 3 : Représentation en cas de recours à un guichet unique européen, Art. L215-34, Art. L215-35, Art. L215-36, Art. L215-37, Sct. Section 4 : Autres personnes soumises aux obligations fiscales, Art. L215-39, Art. L215-40, Art. L215-41, Sct. Chapitre VI : CONSTATATION DE LA TAXE SUR LA VALEUR AJOUTÉE, Art. L216-1, Sct. Section 1 : Éléments à constater, Sct. Sous-section 1 : Taxe due, Sct. Paragraphe 1 : Base imposable, Art. L216-2, Art. L216-3, Art. L216-4, Sct. Paragraphe 2 : Montant constaté en fonction de l'exigibilité, Art. L216-5, Art. L216-6, Art. L216-7, Sct. Paragraphe 3 : Echanges intra-européens, Sct. Sous-Paragraphe 1 : Constatation en cas de manquements aux obligations formelles, Art. L216-8, Art. L216-9, Sct. Sous-Paragraphe 2 : Schémas d'opérations dits « triangulaires », Art. L216-10, Art. L216-11, Art. L216-12, Sct. Paragraphe 4 : Constatation sur la base d'attestations ou pour les emballages consignés, Art. L216-13, Art. L216-14, Art. L216-15, Sct. Sous-section 2 : Taxe déductible, Sct. Paragraphe 1 : Existence et étendue de la déduction, Art. L216-16, Art. L216-17, Art. L216-19, Art. L216-20, Art. L216-21, Sct. Paragraphe 2 : Interdictions de constater un montant déductible, Art. L216-22, Art. L216-23, Sct. Section 2 : Obligations formelles, Sct. Sous-section 1 : Déclarations, Sct. Paragraphe 1 : Dispositions propres aux importations, Art. L216-24, Art. L216-25, Sct. Paragraphe 2 : Dispositions propres aux montants dont le redevable est créancier, Art. L216-26, Art. L216-27, Art. L216-28, Sct. Paragraphe 3 : Guichets uniques européens, Art. L216-29, Art. L216-30, Art. L216-32, Sct. Sous-section 2 : Factures, Sct. Paragraphe 1 : Définition et territorialité, Art. L216-33, Art. L216-34, Art. L216-35, Art. L216-36, Art. L216-37, Sct. Paragraphe 2 : Etendue de l'obligation de facturation, Art. L216-38, Art. L216-39, Art. L216-40, Art. L216-41, Sct. Paragraphe 3 : Mise en œuvre de l'obligation de facturation, Art. L216-42, Art. L216-43, Art. L216-44, Art. L216-45, Art. L216-46, Sct. Sous-section 3 : Fiabilisation des données fiscales, Sct. Paragraphe 1 : Comptabilité, Art. L216-47, Art. L216-48, Sct. Paragraphe 2 : Registres, Art. L216-49, Art. L216-50, Art. L216-51, Art. L216-52, Art. L216-53, Sct. Paragraphe 3 : Transmissions d'informations à l'administration, Art. L216-54, Art. L216-55, Art. L216-56, Sct. Chapitre VII : PAIEMENT DE LA TAXE SUR LA VALEUR AJOUTÉE, Art. L217-1, Sct. Section 1 : Acomptes et guichets uniques européens, Art. L217-2, Art. L217-3, Sct. Section 2 : Solidarités de paiement, Sct. Sous-section 1 : Solidarités de plein droit, Art. L217-4, Art. L217-5, Sct. Sous-section 2 : Solidarités en cas de manquements, Art. L217-6, Art. L217-7, Art. L217-8, Art. L217-9, Sct. Chapitre VIII : CONTRÔLE, RECOUVREMENT, CONTENTIEUX, Art. L218-1, Art. L218-2, Art. L218-3, Art. L218-4, Art. L218-5, Art. L218-6, Sct. Chapitre IX : AFFECTATION, Art. L219-1, Sct. Titre II : RÉGIMES PARTICULIERS TRANSVERSAUX, Sct. Chapitre Ier : BIENS IMMEUBLES ET TRAVAUX IMMOBILIERS, Art. L221-1, Sct. Section 1 : Dispositions générales, Sct. Sous-section 1 : Champ d'application, Sct. Paragraphe 1 : Biens immeubles, Art. L221-2, Art. L221-3, Art. L221-4, Sct. Paragraphe 2 : Catégories d'immeubles, Art. L221-5, Art. L221-6, Art. L221-7, Art. L221-8, Art. L221-9, Art. L221-10, Sct. Paragraphe 3 : Travaux immobiliers, Art. L221-11, Art. L221-12, Art. L221-13, Sct. Sous-section 2 : Fait générateur, Art. L221-14, Sct. Sous-section 3 : Montant de la taxe sur la valeur ajoutée, Sct. Paragraphe 1 : Ventes de terrains non bâtis et d'immeubles anciens, Art. L221-15, Art. L221-16, Art. L221-17, Sct. Paragraphe 2 : Revente de terrains à bâtir ou d'immeubles anciens, Art. L221-18, Art. L221-19, Art. L221-20, Sct. Paragraphe 3 : Locations de logements, Art. L221-21, Art. L221-22, Art. L221-23, Art. L221-24, Art. L221-25, Sct. Paragraphe 4 : Locations de biens immeubles autres que des logements, Art. L221-26, Art. L221-27, Art. L221-28, Art. L221-29, Art. L221-30, Sct. Paragraphe 5 : Taxe déductible pour les biens immeubles d'investissement ou utilisés alors qu'ils sont en stock, Art. L221-31, Art. L221-32, Art. L221-33, Art. L221-34, Sct. Paragraphe 6 : Opérations immobilières en Corse, Art. L221-35, Sct. Sous-section 4 : Autres dispositions, Art. L221-36, Art. L221-37, Art. L221-38, Art. L221-39, Sct. Section 2 : Dispositions propres aux logements relevant de la politique sociale, Sct. Sous-section 1 : Champ d'application, Art. L221-40, Art. L221-41, Sct. Sous-section 2 : Fait générateur, Art. L221-42, Art. L221-43, Sct. Sous-section 3 : Montant de la taxe sur la valeur ajoutée, Sct. Paragraphe 1 : Dispositions communes, Sct. Sous-Paragraphe 1 : Périmètres géographiques et acteurs, Art. L221-44, Art. L221-45, Art. L221-46, Art. L221-47, Art. L221-48, Art. L221-49, Art. L221-50, Art. L221-51, Sct. Sous-Paragraphe 2 : Conditions d'application, Art. L221-52, Art. L221-53, Art. L221-54, Art. L221-55, Sct. Sous-Paragraphe 3 : Taux dérogatoires, Art. L221-56, Art. L221-57, Art. L221-58, Art. L221-59, Art. L221-60, Sct. Paragraphe 2 : Logements locatifs, Sct. Sous-Paragraphe 1 : Catégories de logements, Art. L221-61, Art. L221-62, Art. L221-63, Art. L221-64, Art. L221-65, Art. L221-66, Art. L221-67, Sct. Sous-Paragraphe 2 : Dispositions générales, Art. L221-68, Art. L221-69, Art. L221-70, Art. L221-71, Art. L221-72, Art. L221-73, Art. L221-74, Art. L221-75, Sct. Sous-Paragraphe 3 : Dispositions propres à la transformation de bâtiments, Art. L221-76, Art. L221-77, Art. L221-78, Art. L221-79, Art. L221-80, Art. L221-81, Art. L221-82, Sct. Paragraphe 3 : Accession sociale à la propriété, Art. L221-83, Art. L221-84, Art. L221-85, Art. L221-86, Art. L221-87, Art. L221-88, Art. L221-89, Art. L221-90, Sct. Paragraphe 4 : Secteur social et médico-social, Art. L221-91, Art. L221-92, Art. L221-93, Art. L221-94, Art. L221-95, Art. L221-96, Art. L221-97, Art. L221-98, Art. L221-99, Sct. Sous-section 4 : Autres dispositions, Art. L221-100, Art. L221-101, Art. L221-102, Art. L221-103, Sct. Chapitre II : PETITS ACTEURS DU COMMERCE INTRA-EUROPEEN OU INTERNATIONAL, Sct. Section 1 : Petits acquéreurs intra-européens non taxés, Art. L222-1, Sct. Sous-section 1 : Biens et entités concernés, Art. L222-2, Art. L222-3, Art. L222-4, Art. L222-5, Art. L222-6, Sct. Sous-section 2 : Assimilation à des acquisitions par des particuliers, Art. L222-7, Sct. Section 2 : Petits acquéreurs non identifiés en France, Art. L222-9, Art. L222-10, Art. L222-11, Art. L222-12, Art. L222-13, Sct. Section 3 : Petits vendeurs à distance, Art. L222-14, Sct. Sous-section 1 : Opérations et assujettis concernés, Art. L222-15, Art. L222-16, Art. L222-17, Sct. Sous-section 2 : Taxation au lieu de départ, Art. L222-18, Sct. Section 4 : Importations de colis de faible valeur par des particuliers et personnes assimilées, Art. L222-19, Art. L222-20, Art. L222-21, Art. L222-22, Art. L222-23, Art. L222-24, Art. L222-25, Art. L222-26, Art. L222-27, Sct. Chapitre III : ENTREPRISES FRANCHISÉES, Art. L223-1, Sct. Section 1 : Champ d'application, Sct. Sous-section 1 : Entreprises franchisées, Art. L223-2, Art. L223-3, Art. L223-4, Art. L223-5, Art. L223-6, Art. L223-7, Art. L223-8, Sct. Sous-section 2 : Plafonds de franchise, Sct. Paragraphe 1 : Niveaux, Art. L223-9, Art. L223-10, Art. L223-11, Art. L223-12, Art. L223-13, Sct. Paragraphe 2 : Règles d'évaluation, Art. L223-14, Art. L223-15, Art. L223-16, Art. L223-17, Sct. Sous-section 3 : Opérations soumises à la franchise, Art. L223-18, Art. L223-19, Art. L223-20, Sct. Section 2 : Montant de la taxe sur la valeur ajoutée, Art. L223-21, Art. L223-22, Sct. Section 3 : Autres dispositions, Art. L223-23, Art. L223-24, Sct. Chapitre IV : ASSUJETTI UNIQUE, Art. L224-1, Sct. Section 1 : Champ d'application, Sct. Sous-section 1 : Entités concernées, Art. L224-2, Art. L224-3, Art. L224-4, Art. L224-5, Art. L224-6, Art. L224-7, Art. L224-8, Art. L224-9, Art. L224-10, Sct. Sous-section 2 : Périmètre de l'activité indépendante d'un assujetti unique, Art. L224-11, Art. L224-12, Art. L224-13, Sct. Sous-section 3 : Autres règles particulières, Art. L224-14, Art. L224-15, Art. L224-16, Sct. Section 2 : Fait générateur, Art. L224-17, Art. L224-18, Sct. Section 3 : Montant de la taxe sur la valeur ajoutée, Art. L224-19, Art. L224-20, Art. L224-21, Sct. Section 4 : Autres dispositions, Art. L224-22, Art. L224-23, Art. L224-24, Art. L224-25, Art. L224-26, Sct. Titre III : RÉGIMES SPÉCIFIQUES AUX ÉCHANGES INTRA-EUROPÉENS OU INTERNATIONAUX DE CERTAINS BIENS, Sct. Chapitre Ier : COMMERCE INTERNATIONAL PAR TRANSPORT AERIEN OU PAR NAVIGATION EN DEHORS DES EAUX TERRITORIALES, Art. L231-1, Sct. Section 1 : Champ d'application, Sct. Sous-section 1 : Biens concernés, Art. L231-2, Art. L231-3, Art. L231-4, Art. L231-5, Sct. Sous-section 2 : Taxation au lieu de départ et opération de régularisation, Art. L231-6, Art. L231-7, Sct. Section 2 : Montant de la taxe sur la valeur ajoutée, Art. L231-8, Art. L231-9, Art. L231-10, Art. L231-11, Art. L231-12, Sct. Section 3 : Personnes soumises aux obligations fiscales et constatation de la taxe sur la valeur ajoutée, Art. L231-13, Art. L231-14, Sct. Chapitre II : COMMERCE INTRA-EUROPÉEN DE MOYENS DE TRANSPORT NEUFS, Art. L232-1, Sct. Section 1 : Champ d'application, Sct. Sous-section 1 : Biens concernés, Art. L232-2, Art. L232-3, Sct. Sous-section 2 : Taxation des opérations effectuées par des particuliers et personnes assimilées, Art. L232-4, Art. L232-5, Art. L232-6, Art. L232-7, Sct. Section 2 : Fait générateur, Art. L232-8, Sct. Section 3 : Montant de la taxe sur la valeur ajoutée, Art. L232-9, Art. L232-10, Sct. Section 4 : Personnes soumises aux obligations fiscales et constatation de la taxe, Art. L232-11, Art. L232-12, Art. L232-13, Sct. Chapitre III : RELATIONS INTERNATIONALES, Art. L233-1, Sct. Section 1 : Champ d'application, Sct. Sous-section 1 : Entités, biens et services concernés, Art. L233-2, Art. L233-3, Art. L233-4, Art. L233-5, Sct. Sous-section 2 : Assimilation à des acquisitions par des particuliers, Art. L233-6, Art. L233-8, Sct. Section 2 : Montant de la taxe sur la valeur ajoutée, Sct. Sous-section 1 : Relations diplomatiques ou assimilées, Art. L233-9, Art. L233-10, Sct. Sous-section 2 : Décorations et récompenses honorifiques dans le cadre des relations avec les territoires tiers, Art. L233-11, Art. L233-12, Art. L233-13, Art. L233-14, Sct. Sous-section 3 : Cadeaux et visites officiels, Art. L233-15, Art. L233-16, Art. L233-17, Art. L233-18, Art. L233-19, Sct. Section 3 : Constatation, Art. L233-20, Art. L233-21, Art. L233-22, Art. L233-23, Sct. Section 4 : Autres dispositions, Art. L233-24, Art. L233-25, Sct. Chapitre IV : EFFORTS DE DÉFENSE COMMUNS À PLUSIEURS ÉTATS MEMBRES DE L'UNION EUROPÉENNE, Art. L234-1, Sct. Section 1 : Champ d'application, Sct. Sous-section 1 : Forces armées éligibles et biens et services qui leur sont nécessaires, Art. L234-2, Art. L234-3, Sct. Sous-section 2 : Assimilation à des acquisitions par des particuliers, Art. L234-4, Art. L234-6, Sct. Sous-section 3 : Opération de régularisation, Art. L234-7, Sct. Section 2 : Montant de la taxe sur la valeur ajoutée, Art. L234-8, Art. L234-9, Sct. Section 3 : Autres dispositions, Art. L234-10, Sct. Chapitre V : AIDES PROCURÉES DANS LE CADRE D'UNE ACTION CHARITABLE OU PHILANTHROPIQUE, Art. L235-1, Sct. Section 1 : Champ d'application, Sct. Sous-section 1 : Entités et biens concernés, Sct. Paragraphe 1 : Dispositions générales, Art. L235-2, Art. L235-3, Sct. Paragraphe 2 : Personnes nécessiteuses, Art. L235-4, Art. L235-5, Art. L235-6, Sct. Paragraphe 3 : Personnes handicapées, Art. L235-7, Art. L235-8, Art. L235-9, Sct. Paragraphe 4 : Victimes de catastrophes, Art. L235-10, Art. L235-11, Art. L235-12, Art. L235-13, Sct. Paragraphe 5 : Réaction européenne à la pandémie de covid-19, Art. L235-14, Art. L235-15, Sct. Sous-section 2 : Opération de régularisation, Art. L235-16, Art. L235-17, Art. L235-18, Art. L235-19, Sct. Sous-section 3 : Assimilation à des acquisitions par des particuliers, Art. L235-20, Art. L235-22, Sct. Section 2 : Fait générateur, Art. L235-23, Sct. Section 3 : Montant de la taxe sur la valeur ajoutée, Sct. Sous-section 1 : Taux nul pour les échanges intra-européens et internationaux, Art. L235-24, Art. L235-25, Sct. Sous-section 2 : Taux nul pour les opérations intérieures, Art. L235-26, Art. L235-27, Sct. Sous-section 3 : Base d'imposition en cas d'utilisation non éligible des biens ou services, Art. L235-28, Art. L235-29, Sct. Section 4 : Autres dispositions, Art. L235-30, Art. L235-31, Art. L235-32, Art. L235-33, Art. L235-34, Sct. Titre IV : RÉGIMES SECTORIELS, Sct. Chapitre Ier : ÉNERGIES, ALCOOLS ET TABACS, Art. L241-1, Art. L241-2, Sct. Section 1 : Échanges intra-européens et internationaux de produits soumis à accise, Art. L241-3, Art. L241-4, Art. L241-6, Art. L241-8, Sct. Section 2 : Exonération des produits énergétiques, Art. L241-9, Sct. Sous-section 1 : Régime d'exonération en métropole, Art. L241-10, Art. L241-11, Art. L241-12, Art. L241-13, Art. L241-14, Art. L241-15, Sct. Sous-section 2 : Exonération de plein droit outre-mer, Art. L241-16, Sct. Section 3 : Énergies de réseau, Sct. Sous-section 1 : Champ d'application, Sct. Paragraphe 1 : Bien concernés, Art. L241-17, Art. L241-18, Sct. Paragraphe 2 : Lieu des opérations, Art. L241-19, Art. L241-20, Art. L241-21, Sct. Sous-section 2 : Autres dispositions, Art. L241-22, Art. L241-23, Art. L241-24, Art. L241-25, Sct. Section 4 : Tabacs manufacturés outre-mer, Art. L241-26, Art. L241-27, Art. L241-28, Sct. Chapitre II : BIENS D'OCCASION ET OBJETS D'ART, DE COLLECTION OU D'ANTIQUITÉ, Art. L242-1, Sct. Section 1 : Champ d'application, Sct. Sous-section 1 : Biens éligibles et acteurs concernés, Art. L242-2, Art. L242-3, Art. L242-4, Art. L242-5, Art. L242-6, Sct. Sous-section 2 : Règles d'assujettissement spécifiques aux biens taxés sur la marge, Art. L242-7, Art. L242-8, Art. L242-9, Sct. Sous-section 3 : Taxation au lieu de départ du transport intra-européen, Art. L242-10, Art. L242-11, Sct. Section 2 : Montant de la taxe sur la valeur ajoutée, Art. L242-12, Art. L242-13, Art. L242-14, Art. L242-15, Sct. Section 3 : Autres dispositions, Art. L242-16, Art. L242-17, Sct. Chapitre III : OPÉRATEURS DE VOYAGE, Art. L243-1, Sct. Section 1 : Champ d'application, Art. L243-2, Art. L243-3, Art. L243-4, Art. L243-5, Art. L243-6, Sct. Section 2 : Montant de la taxe sur la valeur ajoutée, Art. L243-8, Art. L243-9, Art. L243-10, Art. L243-11, Sct. Chapitre IV : OR, Art. L244-1, Sct. Section 1 : Champ d'application, Art. L244-2, Art. L244-3, Sct. Section 2 : Montant de la taxe sur la valeur ajoutée, Sct. Sous-section 1 : Or d'investissement, Art. L244-4, Art. L244-5, Art. L244-6, Art. L244-7, Sct. Sous-section 2 : Or destiné aux banques centrales, Art. L244-8, Art. L244-9, Sct. Section 3 : Autres dispositions, Art. L244-10, Art. L244-11, Art. L244-12, Sct. Chapitre V : AGRICULTURE, Art. L245-1, Sct. Section 1 : Dispositions communes, Art. L245-2, Art. L245-3, Art. L245-4, Sct. Section 2 : Règles spécifiques aux opérations agricoles et assimilées, Art. L245-5, Art. L245-6, Art. L245-7, Art. L245-8, Art. L245-9, Sct. Section 3 : Régime des agriculteurs franchisés, Sct. Sous-section 1 : Champ d'application, Sct. Paragraphe 1 : Agriculteurs franchisés, Art. L245-10, Art. L245-11, Art. L245-12, Art. L245-13, Art. L245-14, Sct. Paragraphe 2 : Sectorisation de l'activité de l'agriculteur franchisé, Art. L245-15, Art. L245-16, Art. L245-17, Sct. Paragraphe 3 : Compensation forfaitaire de la taxe grevant les intrants, Art. L245-18, Art. L245-19, Art. L245-20, Sct. Sous-section 2 : Fait générateur, Art. L245-21, Sct. Sous-section 3 : Montant de la taxe sur la valeur ajoutée, Sct. Paragraphe 1 : Franchise agricole, Art. L245-22, Art. L245-23, Art. L245-24, Sct. Paragraphe 2 : Forfait agricole, Art. L245-25, Art. L245-26, Sct. Sous-section 4 : Autres dispositions, Art. L245-27, Art. L245-28, Art. L245-29, Art. L245-30, Art. L245-31, Sct. Chapitre VI : DROITS D'AUTEUR, Sct. Section 1 : Champ d'application, Art. L246-1, Art. L246-2, Art. L246-3, Art. L246-4, Art. L246-5, Art. L246-6, Art. L246-7, Sct. Section 2 : Montant de la taxe sur la valeur ajoutée, Art. L246-8, Art. L246-9, Sct. Section 3 : Autres dispositions, Art. L246-10, Art. L246-11, Art. L246-12\n
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Article L213-5 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/09/2026 (Code des impositions sur les biens et services)