{ "article": { "LEGIARTI000053107160": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L222-27", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2028-07-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053107160", "URL": "article/LEGI/ARTI/00/00/53/10/71/LEGIARTI000053107160.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
La taxe constatée en application de l'article L. 222-24 est acquittée au nom et pour le compte du redevable par la personne qui présente les biens en douane mentionnée au 4° de l'article L. 222-20, qui la perçoit préalablement auprès de ce dernier.

" } }, "LEGIARTI000053100851": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000053100851", "URL": "article/LEGI/ARTI/00/00/53/10/08/LEGIARTI000053100851.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000053105310", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Régime de stocks sous contrat de... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053107142", "#text": "Code des impositions sur les biens et services - Section 4 : Importations de colis de faible val... 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L211-144 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053105314", "@num": "L211-145", "#text": "Code des impositions sur les biens et services - art. L211-145 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053105316", "@num": "L211-146", "#text": "Code des impositions sur les biens et services - art. L211-146 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053105318", "@num": "L211-147", "#text": "Code des impositions sur les biens et services - art. 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I. - Au 1^er juillet 2028 :

Article L222-27 AUTONOME VIGUEUR_DIFF, en vigueur du 01/09/2026 au 01/07/2028 (Code des impositions sur les biens et services)