{ "article": { "LEGIARTI000053150286": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111-1", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053150286", "URL": "article/LEGI/ARTI/00/00/53/15/02/LEGIARTI000053150286.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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.

" }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000053104949", "@num": "L211-10", "#text": "Code des impositions sur les biens et services - art. L211-10", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053104967", "@num": "L211-17", "#text": "Code des impositions sur les biens et services - art. L211-17", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053104969", "@num": "L211-18", "#text": "Code des impositions sur les biens et services - art. L211-18", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049340158", "@num": "9-0 A", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 9-0 A (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049340136", "@num": "1", "#text": "Décret n°2024-276 du 27 mars 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049338930", "@nortexte": "ECOD2407798D", "@numtexte": "2024-276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000051818407", "@num": "1", "#text": "Décret n°2025-590 du 27 juin 2025 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051808641", "@nortexte": "ECOD2517054D", "@numtexte": "2025-590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000053100815", "@num": "1", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044604249", "@fin": "2999-01-01", "#text": "Chapitre Ier : ÉLÉMENTS TAXABLES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604251", "@fin": "2026-09-01", "#text": "Titre Ier : ÉLÉMENTS TAXABLES ET TERRITOIRES", "@debut": "2022-01-01" }, { "@id": "LEGISCTA000053150642", "@fin": "2999-01-01", "#text": "Titre Ier : CHAMP D'APPLICATION", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604257", "@fin": "2999-01-01", "#text": "Livre Ier : DISPOSITIONS GÉNÉRALES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044604247", "@fin": "2026-09-01", "@num": "L111-1", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053150286", "@fin": "2999-01-01", "@num": "L111-1", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'opération effectuée à titre onéreux s'entend au sens de l'article L. 211-10.

Les activités économiques s'entendent de celles mentionnées à l'article L. 211-17 qui ne relèvent pas de l'article L. 211-18.

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L111-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150292", "@num": "L111-2", "#text": "Code des impositions sur les biens et services - art. L111-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150297", "@num": "L111-6", "#text": "Code des impositions sur les biens et services - art. L111-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150301", "@num": "L111-8", "#text": "Code des impositions sur les biens et services - art. 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 L111-1 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/09/2026 (Code des impositions sur les biens et services)