{ "article": { "LEGIARTI000053106967": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L221-61", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053106967", "URL": "article/LEGI/ARTI/00/00/53/10/69/LEGIARTI000053106967.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.

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\n
L'aide personnalisée au logement s'entend de celle mentionnée à l'article L. 831-1 du code de la construction et de l'habitation.

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\n
L'aide personnalisée au logement s'applique aux :
1° Logements occupés par leurs propriétaires, construits, acquis ou améliorés au moyen d'aides de l'Etat ou de prêts dont les caractéristiques et les conditions d'octroi sont fixées par voie réglementaire, sous les réserves énoncées à l'article L. 831-2 ;
2° Logements à usage locatif appartenant à des organismes d'habitations à loyer modéré ou gérés par eux ou appartenant aux bailleurs du secteur locatif définis au quatrième alinéa de l'article 41 ter de la loi n° 86-1290 du 23 décembre 1986 tendant à favoriser l'investissement locatif, l'accession à la propriété des logements sociaux et le développement de l'offre foncière, à condition que ces bailleurs s'engagent à respecter les obligations précisées par des conventions régies par le chapitre III du titre V du livre III, ainsi que les logements à usage locatif appartenant à d'autres bailleurs, à condition que ceux-ci s'engagent à respecter les obligations précisées par des conventions régies par la section 3 du chapitre Ier du titre II du livre III ;
3° Logements à usage locatif construits, acquis ou améliorés au moyen d'aides de l'Etat ou de prêts régis par le chapitre III du titre II ou par le titre III du livre III ; l'octroi de ces aides est subordonné à l'engagement pris par les bailleurs de respecter les obligations précisées par des conventions régies par le chapitre III du titre V du livre III ;
4° Logements à usage locatif construits ou améliorés dans des conditions fixées par voie réglementaire et dont les bailleurs s'engagent à respecter les obligations précisées par des conventions régies par le chapitre III du titre V ou par la section 3 du chapitre Ier du titre II du livre III ;
5° Logements-foyers assimilés dans des conditions fixées par voie réglementaire aux logements mentionnés aux 2° et 3° ci-dessus, dès lors qu'ils font l'objet des conventions régies par le chapitre III du titre V du livre III ;
6° Logements occupés par des titulaires de contrats de location-accession conclus dans les conditions prévues par la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière, lorsque ces logements ont été construits, améliorés ou acquis et améliorés au moyen d'aides de l'Etat ou de prêts dont les caractéristiques et les conditions d'octroi sont fixées par voie réglementaire, sous les réserves énoncées à l ‘ article L. 831-2.

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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 L221-61 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/09/2026 (Code des impositions sur les biens et services)