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Conformément à l'article 48 de l'ordonnance n° 2025-1247 du 17 décembre 2025, ces dispositions, dans leur rédaction issue de ladite ordonnance, entrent en vigueur le 1^er septembre 2026.

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Un décret en Conseil d'Etat détermine :

1° Les conditions d'honorabilité et d'ancienneté exigées du représentant fiscal et de ses dirigeants ;

2° Les moyens financiers, matériels et humains exigés du représentant fiscal, propres à sécuriser la collecte de l'impôt.

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L111-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150304", "@num": "L112-7", "#text": "Code des impositions sur les biens et services - art. L112-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150307", "@num": "L141-1", "#text": "Code des impositions sur les biens et services - art. L141-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150281", "@num": "L141-4", "#text": "Code des impositions sur les biens et services - art. 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L152-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150283", "@num": "L152-6", "#text": "Code des impositions sur les biens et services - art. L152-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150353", "@num": "L161-1", "#text": "Code des impositions sur les biens et services - art. L161-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150360", "@num": "L161-2", "#text": "Code des impositions sur les biens et services - art. 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A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L111-6\n
\n

Article L152-6 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/09/2026 (Code des impositions sur les biens et services)