{ "article": { "LEGIARTI000053150292": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111-2", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053150292", "URL": "article/LEGI/ARTI/00/00/53/15/02/LEGIARTI000053150292.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.

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L'entreprise s'entend de l'entité qualifiée d'assujetti pour la taxe sur la valeur ajoutée par l'article L. 211-23.

Les territoires où une entité est établie sont ceux où elle exerce une activité au sens de l'article L. 211-27.

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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 L111-2 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/09/2026 (Code des impositions sur les biens et services)