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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.

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\n
L'association foncière logement s'entend de l'association mentionnée à l'article L. 313-34 du code de la construction et de l'habitation.

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art. 1609 nonies F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022494350", "@num": "1635 ter A", "#text": "Code général des impôts, CGI. - art. 1635 ter A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833709", "@num": "210 F", "#text": "Code général des impôts, CGI. - art. 210 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038834373", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176295", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions diverses.", "@debut": "1997-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006159043", "@fin": "2999-01-01", "#text": "Chapitre III : Participation des employeurs à l'effort de construction.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143543", "@fin": "2015-08-19", "#text": "Titre Ier : Mesures tendant à favoriser la construction d'habitations.", "@debut": "1978-06-08" }, { "@id": "LEGISCTA000031063704", "@fin": "2999-01-01", "#text": "Titre Ier : Mesures tendant à favoriser la construction et l'amélioration d'habitations.", "@debut": "2015-08-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128683", "@fin": "2999-01-01", "#text": "Livre III : Aides diverses à la construction d'habitations et à l'amélioration de l'habitat - Aide personnalisée au logement", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108136", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1978-06-08" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465664", "@fin": "2009-07-17", "@num": "L313-34", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020860101", "@fin": "2014-03-27", "@num": "L313-34", "@etat": "MODIFIE", "@debut": "2009-07-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028809088", "@fin": "2016-10-22", "@num": "L313-34", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033282694", "@fin": "2017-01-21", "@num": "L313-34", "@etat": "MODIFIE", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033897449", "@fin": "2018-11-25", "@num": "L313-34", "@etat": "MODIFIE", "@debut": "2017-01-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037669426", "@fin": "2022-02-23", "@num": "L313-34", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045211323", "@fin": "2024-04-11", "@num": "L313-34", "@etat": "MODIFIE", "@debut": "2022-02-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049397489", "@fin": "2999-01-01", "@num": "L313-34", "@etat": "VIGUEUR", "@debut": "2024-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les statuts de l'association foncière logement sont approuvés par décret.
\n
Sont commissaires du Gouvernement auprès de l'asso-ciation les commissaires du Gouvernement auprès de l'Union d'économie sociale du logement. Ils disposent des mêmes pouvoirs au sein de l'association que ceux mentionnés à l'article L. 313-23.L'article L. 313-22 s'applique également à l'association.
\n
L'objet de l'association, soumise au contrôle de la Cour des comptes et de l'inspection générale des finances et au titre II de la loi n° 91-3 du 3 janvier 1991 précitée, est de réaliser des programmes de logements contribuant à la mixité sociale des villes et des quartiers. Ces programmes concernent, d'une part, la réalisation de logements locatifs libres dans les quartiers faisant l'objet d'opérations de rénovation urbaine et, d'autre part, la réalisation de logements locatifs sociaux dans les agglomérations se caractérisant par un déséquilibre important entre l'offre et la demande de logements.
\n
L'association est autorisée à contribuer par transfert d'actifs au financement des régimes de retraite complémentaire obligatoires des salariés du secteur privé par répartition, institués par voie d'accords collectifs interprofessionnels. Les apports et subventions reçus par cette association conformément à son objet pour le financement de ses immobilisations, les profits ou les pertes ainsi que les plus-values ou les moins-values réalisés à l'occasion des transferts d'actifs mentionnés à la phrase précédente sont exclus de la base de calcul de l'impôt sur les sociétés. La fraction des amortissements correspondant au prix de revient des immobilisations financées directement ou indirectement par les apports et subventions mentionnés à la phrase précédente est également exclue de la base de calcul de l'impôt sur les sociétés auquel sont assujetties cette association et toutes les autres personnes morales qui comptabilisent ces amortissements." } }, "LEGIARTI000020860101": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L313-34", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-03-27", "DATE_DEBUT": "2009-07-17" } }, "META_COMMUN": { "ID": "LEGIARTI000020860101", "URL": "article/LEGI/ARTI/00/00/20/86/01/LEGIARTI000020860101.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Ordonnance n° 2009-864 art. 27 IV. - Les dispositions de l'article 21 s'appliquent aux projets de contrat soumis à l'ordonnance du 6 juin 2005 susvisée et en vue desquels un avis d'appel public à la concurrence est envoyé ou une consultation engagée à compter de la date d'entrée en vigueur de la présente ordonnance.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028834018", "@num": "3", "#text": "Arrêté du 14 février 1979 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000835882", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1979-02-14" }, { "@id": "LEGIARTI000020465669", "@num": "87", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 87 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "JORFTEXT000000629820", "#text": "Ordonnance n° 2005-649 du 6 juin 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000020857879", "@num": "21", "#text": "Ordonnance n°2009-864\n du 15 juillet 2009 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000020856429", "@nortexte": "ECEM0911050R", "@numtexte": "2009-864", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-15" }, { "@id": "LEGIARTI000022551888", "@num": "1", "#text": "Décret n°2010-877 du 26 juillet 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022522154", "@nortexte": "DEVU1008902D", "@numtexte": "2010-877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-26" }, { "@id": "LEGIARTI000033818121", "@num": "79", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029991804", "#text": "DÉCRET n°2014-1500 du 12 décembre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029893032", "@nortexte": "ETLL1427766D", "@numtexte": "2014-1500", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-12" }, { "@id": "LEGIARTI000032621748", "@num": "2", "#text": "LOI n° 2016-719 du 1er juin 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032619337", "@nortexte": "LHAL1528221L", "@numtexte": "2016-719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-06-01" }, { "@id": "LEGIARTI000050826271", "@num": "2", "#text": "Arrêté du 23 juillet 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037256957", "@nortexte": "ECOT1819768A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-23" }, { "@id": "LEGITEXT000038748224", "#text": "Décret n°2019-727 du 9 juillet 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038747357", "@nortexte": "LOGL1910647D", "@numtexte": "2019-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-09" }, { "@id": "LEGIARTI000038899752", "#text": "Décret n°2019-831 du 3 août 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000038889626", "@nortexte": "LOGL1823638D", "@numtexte": "2019-831", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-03" }, { "@id": "LEGIARTI000053106937", "@num": "L221-51", "#text": "Code des impositions sur les biens et services - art. L221-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049394331", "@num": "3", "#text": "LOI n°2024-322 du 9 avril 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049392425", "@nortexte": "TREL2329162L", "@numtexte": "2024-322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-09" }, { "@id": "LEGITEXT000049507257", "#text": "Arrêté n°4 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049503482", "@nortexte": "ECOR2404880A", "@numtexte": "4 mai 2024", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049507277", "@num": "1", "#text": "Arrêté n°4 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049503482", "@nortexte": "ECOR2404880A", "@numtexte": "4 mai 2024", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000049506007", "#text": "Décret n°2024-411 du 4 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049503397", "@nortexte": "ECOR2404879D", "@numtexte": "2024-411", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-04" }, { "@id": "LEGIARTI000053101275", "@num": "L221-51", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L221-51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000051202233", "@num": "L124-1", "#text": "Code de l'énergie - art. L124-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052026743", "@num": "R124-4", "#text": "Code de l'énergie - art. R124-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051283541", "@num": "Annexe II à l'article D353-90", "#text": "Code de la construction et de l'habitation. - art. Annexe II à l'article D353-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032660331", "@num": "Annexe à l'article R423-85", "#text": "Code de la construction et de l'habitation. - art. Annexe à l'article R423-85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048839143", "@num": "L313-17-1", "#text": "Code de la construction et de l'habitation. - art. L313-17-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840482", "@num": "L313-19-1", "#text": "Code de la construction et de l'habitation. - art. L313-19-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669469", "@num": "L313-19-3", "#text": "Code de la construction et de l'habitation. - art. L313-19-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824891", "@num": "L313-22", "#text": "Code de la construction et de l'habitation. - art. L313-22", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824892", "@num": "L313-23", "#text": "Code de la construction et de l'habitation. - art. L313-23", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028784224", "@num": "L342-14", "#text": "Code de la construction et de l'habitation. - art. L342-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031009777", "@num": "L342-2", "#text": "Code de la construction et de l'habitation. - art. L342-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045211845", "@num": "L411-10", "#text": "Code de la construction et de l'habitation. - art. L411-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038834203", "@num": "L421-1", "#text": "Code de la construction et de l'habitation. - art. L421-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044375084", "@num": "L421-3", "#text": "Code de la construction et de l'habitation. - art. L421-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049399637", "@num": "L421-4", "#text": "Code de la construction et de l'habitation. - art. L421-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049399576", "@num": "L422-2", "#text": "Code de la construction et de l'habitation. - art. L422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049399505", "@num": "L422-3", "#text": "Code de la construction et de l'habitation. - art. L422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465808", "@num": "L423-1-1", "#text": "Code de la construction et de l'habitation. - art. L423-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033972860", "@num": "L442-9", "#text": "Code de la construction et de l'habitation. - art. L442-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038834120", "@num": "L443-11", "#text": "Code de la construction et de l'habitation. - art. L443-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466677", "@num": "L443-15-2-3", "#text": "Code de la construction et de l'habitation. - art. L443-15-2-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465946", "@num": "L481-7", "#text": "Code de la construction et de l'habitation. - art. L481-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039047585", "@num": "R313-19-2", "#text": "Code de la construction et de l'habitation. - art. R313-19-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038749661", "@num": "R313-29-3", "#text": "Code de la construction et de l'habitation. - art. R313-29-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728755", "@num": "R331-20", "#text": "Code de la construction et de l'habitation. - art. R331-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027754050", "@num": "R353-90", "#text": "Code de la construction et de l'habitation. - art. R353-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028251065", "@num": "R353-92", "#text": "Code de la construction et de l'habitation. - art. R353-92 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728841", "@num": "R372-23", "#text": "Code de la construction et de l'habitation. - art. R372-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030095968", "@num": "R391-3", "#text": "Code de la construction et de l'habitation. - art. R391-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046900644", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031219381", "@num": "1594-0 G", "#text": "Code général des impôts, CGI. - art. 1594-0 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029772624", "@num": "1609 nonies F", "#text": "Code général des impôts, CGI. - 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Les statuts de l'association foncière logement sont approuvés par décret.

Sont commissaires du Gouvernement auprès de l'asso-ciation les commissaires du Gouvernement auprès de l'Union d'économie sociale du logement. Ils disposent des mêmes pouvoirs au sein de l'association que ceux mentionnés à l'article L. 313-23.L'article L. 313-22 s'applique également à l'association.

L'objet de l'association, soumise au contrôle de la Cour des comptes et de l'inspection générale des finances et à l'ordonnance n° 2005-649 du 6 juin 2005 relative aux marchés passés par certaines personnes publiques ou privées non soumises au code des marchés publics, est de réaliser des programmes de logements contribuant à la mixité sociale des villes et des quartiers. Ces programmes concernent, d'une part, la réalisation de logements locatifs libres dans les quartiers faisant l'objet d'opérations de rénovation urbaine et, d'autre part, la réalisation de logements locatifs sociaux dans les agglomérations se caractérisant par un déséquilibre important entre l'offre et la demande de logements.

L'association est autorisée à contribuer par transfert d'actifs au financement des régimes de retraite complémentaire obligatoires des salariés du secteur privé par répartition, institués par voie d'accords collectifs interprofessionnels. Les apports et subventions reçus par cette association conformément à son objet pour le financement de ses immobilisations, les profits ou les pertes ainsi que les plus-values ou les moins-values réalisés à l'occasion des transferts d'actifs mentionnés à la phrase précédente sont exclus de la base de calcul de l'impôt sur les sociétés. La fraction des amortissements correspondant au prix de revient des immobilisations financées directement ou indirectement par les apports et subventions mentionnés à la phrase précédente est également exclue de la base de calcul de l'impôt sur les sociétés auquel sont assujetties cette association et toutes les autres personnes morales qui comptabilisent ces amortissements.

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Les statuts de l'association foncière logement sont approuvés par décret.

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Les statuts de l'association foncière logement sont approuvés par décret.

Trois commissaires du Gouvernement représentent l'Etat auprès de l'association. Chaque commissaire du Gouvernement peut disposer d'un suppléant. Ils disposent des mêmes pouvoirs au sein de l'association que ceux mentionnés à l'article L. 313-18-6. Toutefois, le pouvoir mentionné au troisième alinéa du même article L. 313-18-6 s'applique également, dans les mêmes conditions, aux délibérations modifiant l'équilibre financier de l'association et de ses filiales. L'article L. 313-18-4 et le premier alinéa de l'article L. 313-18-5 s'applique également à l'association. Un cadrage financier pluriannuel déterminant les orientations de l'utilisation de ses ressources par l'association et ses filiales et permettant de s'assurer de leur capacité à tenir leurs engagements financiers est présenté chaque année au conseil d'administration. Un état d'exécution du budget et des comptes annuels de l'association est présenté chaque semestre au conseil d'administration, assorti de mesures correctrices en cas de décalage important par rapport aux prévisions.

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Les statuts de l'association foncière logement sont approuvés par décret.

L'objet de l'association, soumise au contrôle de la Cour des comptes et de l'inspection générale des finances et à l'ordonnance n° 2005-649 du 6 juin 2005 relative aux marchés passés par certaines personnes publiques ou privées non soumises au code des marchés publics, est de réaliser des programmes de logements, locatifs ou en accession à la propriété, contribuant à la mixité sociale des villes et des quartiers. Ces programmes concernent, d'une part, la réalisation de logements locatifs libres ou destinés à l'accession dans les quartiers faisant l'objet d'opérations de rénovation urbaine et, d'autre part, la réalisation de logements locatifs sociaux ou destinés à l'accession dans les agglomérations se caractérisant par un déséquilibre important entre l'offre et la demande de logements. L'association assure la gestion de ces programmes de logements et effectue les transactions immobilières y afférentes.

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art. 278 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176295", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions diverses.", "@debut": "1997-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006159043", "@fin": "2999-01-01", "#text": "Chapitre III : Participation des employeurs à l'effort de construction.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143543", "@fin": "2015-08-19", "#text": "Titre Ier : Mesures tendant à favoriser la construction d'habitations.", "@debut": "1978-06-08" }, { "@id": "LEGISCTA000031063704", "@fin": "2999-01-01", "#text": "Titre Ier : Mesures tendant à favoriser la construction et l'amélioration d'habitations.", "@debut": "2015-08-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128683", "@fin": "2999-01-01", "#text": "Livre III : Aides diverses à la construction d'habitations et à l'amélioration de l'habitat - Aide personnalisée au logement", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108136", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1978-06-08" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465664", "@fin": "2009-07-17", "@num": "L313-34", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020860101", "@fin": "2014-03-27", "@num": "L313-34", "@etat": "MODIFIE", "@debut": "2009-07-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028809088", "@fin": "2016-10-22", "@num": "L313-34", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033282694", "@fin": "2017-01-21", "@num": "L313-34", "@etat": "MODIFIE", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033897449", "@fin": "2018-11-25", "@num": "L313-34", "@etat": "MODIFIE", "@debut": "2017-01-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037669426", "@fin": "2022-02-23", "@num": "L313-34", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045211323", "@fin": "2024-04-11", "@num": "L313-34", "@etat": "MODIFIE", "@debut": "2022-02-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049397489", "@fin": "2999-01-01", "@num": "L313-34", "@etat": "VIGUEUR", "@debut": "2024-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les statuts de l'association foncière logement sont approuvés par décret.

\n
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L'objet de l'association, soumise au contrôle de la Cour des comptes et de l'inspection générale des finances, est de réaliser des programmes de logements, locatifs ou en accession à la propriété, contribuant à la mixité sociale des villes et des quartiers. Ces programmes concernent, d'une part, la réalisation de logements locatifs libres ou destinés à l'accession dans les quartiers faisant l'objet d'opérations de rénovation urbaine et, d'autre part, la réalisation de logements locatifs sociaux ou destinés à l'accession dans les agglomérations se caractérisant par un déséquilibre important entre l'offre et la demande de logements. L'association assure la gestion de ces programmes de logements et effectue les transactions immobilières y afférentes.

\n
\n

" } }, "LEGIARTI000045211323": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L313-34", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-04-11", "DATE_DEBUT": "2022-02-23" } }, "META_COMMUN": { "ID": "LEGIARTI000045211323", "URL": "article/LEGI/ARTI/00/00/45/21/13/LEGIARTI000045211323.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028834018", "@num": "3", "#text": "Arrêté du 14 février 1979 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000835882", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1979-02-14" }, { "@id": "LEGIARTI000020465669", "@num": "87", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 87 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "JORFTEXT000000629820", "#text": "Ordonnance n° 2005-649 du 6 juin 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000022551888", "@num": "1", "#text": "Décret n°2010-877 du 26 juillet 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022522154", "@nortexte": "DEVU1008902D", "@numtexte": "2010-877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-26" }, { "@id": "LEGIARTI000033818121", "@num": "79", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029991804", "#text": "DÉCRET n°2014-1500 du 12 décembre 2014 - art. 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Les statuts de l'association foncière logement sont approuvés par décret.

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Les statuts de l'association foncière logement sont approuvés par décret.

L'objet de l'association, soumise au contrôle de la Cour des comptes et de l'Inspection générale des finances, est de réaliser des programmes de logements locatifs ou de logements destinés à l'accession à la propriété. Ces programmes contribuent à la mixité sociale des villes et des quartiers, à la diversité de l'habitat et à la lutte contre l'habitat indigne. Ils concernent :
\n
\n1° D'une part, la réalisation de logements locatifs libres ou destinés à l'accession à la propriété dans les quartiers faisant l'objet d'opérations de rénovation urbaine, dans le périmètre d'une opération programmée d'amélioration de l'habitat au sens de l'article L. 303-1 ayant pour objet de lutter contre l'habitat indigne, dans un immeuble faisant l'objet d'un arrêté pris en application des articles L. 511-11 ou L. 511-19 ou dans un îlot ou un ensemble cohérent d'îlots comprenant un tel immeuble, dans le périmètre d'une opération de restauration immobilière au sens de l'article L. 313-4 du code de l'urbanisme ou dans un îlot ou un ensemble cohérent d'îlots contenant au moins un immeuble soumis à un plan de sauvegarde prévu à l'article L. 615-1 du présent code ou dans le périmètre d'une opération d'aménagement au sens de l'article L. 300-1 du code de l'urbanisme ayant pour objet de lutter contre l'habitat indigne ;
\n
\n2° D'autre part, la réalisation de logements locatifs sociaux ou de logements destinés à l'accession à la propriété dans les agglomérations se caractérisant par un déséquilibre important entre l'offre et la demande de logements.
\n
\nL'association assure la gestion de ces programmes de logements et effectue les transactions immobilières afférentes.

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(VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105395", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Facilitateurs numériques (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053106646", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Guichets uniques européens (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105634", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Importations de biens (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105915", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Jeux d'argent et de hasard (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105125", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Location de moyens de transport (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053106847", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Locations de logements (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053106678", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Mise en œuvre de l'obligation de... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105029", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Opérations assimilées (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105531", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Opérations liées au dédouanement... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105352", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Opérations à bord des moyens de ... 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(VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105746", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Santé (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053106510", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Sortie de régime d'exonération (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053105276", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Transmission d'une activité écon... 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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 L221-51 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/09/2026 (Code des impositions sur les biens et services)