{ "article": { "LEGIARTI000053150484": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-99-5", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053150484", "URL": "article/LEGI/ARTI/00/00/53/15/04/LEGIARTI000053150484.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 49 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": [ { "@id": "LEGIARTI000053105781", "@num": "L213-104", "#text": "Code des impositions sur les biens et services - art. L213-104", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053105816", "@num": "L213-113", "#text": "Code des impositions sur les biens et services - art. L213-113", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053105823", "@num": "L213-115", "#text": "Code des impositions sur les biens et services - art. L213-115", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053105825", "@num": "L213-116", "#text": "Code des impositions sur les biens et services - art. L213-116", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053105836", "@num": "L213-120", "#text": "Code des impositions sur les biens et services - art. L213-120", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053100821", "@num": "4", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000051214880", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 2 : Véhicules taxables", "@debut": "2025-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051214884", "@fin": "2999-01-01", "#text": "Paragraphe 3 bis : Dispositions propres à la taxe annuelle incitative relative à l'acquisition de véhicules légers à faibles émissions", "@debut": "2025-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603063", "@fin": "2026-09-01", "#text": "Sous-section 1 : Eléments taxables et territoires", "@debut": "2022-01-01" }, { "@id": "LEGISCTA000053150613", "@fin": "2999-01-01", "#text": "Sous-section 1 : Champ d'application", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603065", "@fin": "2999-01-01", "#text": "Section 3 : Taxes sur l'affectation des véhicules à des fins économiques", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603327", "@fin": "2999-01-01", "#text": "Chapitre Ier : DÉPLACEMENTS ROUTIERS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@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": "LEGIARTI000051214869", "@fin": "2026-09-01", "@num": "L421-99-5", "@etat": "ABROGE_DIFF", "@debut": "2025-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053150484", "@fin": "2999-01-01", "@num": "L421-99-5", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est exempté tout véhicule affecté aux besoins des opérations exonérées de taxe sur la valeur ajoutée en application des articles L. 213-104 à L. 213-110, L. 213-113, L. 213-115, L. 213-116 et L. 213-120.

" } }, "LEGIARTI000053100821": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053100821", "URL": "article/LEGI/ARTI/00/00/53/10/08/LEGIARTI000053100821.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000053150523", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Montant de la taxe (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053150520", "#text": "Code des impositions sur les biens et services - Sous-section 6 : Constatation de la taxe (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150464", "@num": "L411-1", "#text": "Code des impositions sur les biens et services - art. L411-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150476", "@num": "L421-126", "#text": "Code des impositions sur les biens et services - art. L421-126 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150468", "@num": "L421-138", "#text": "Code des impositions sur les biens et services - art. L421-138 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150495", "@num": "L421-164", "#text": "Code des impositions sur les biens et services - art. L421-164 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150499", "@num": "L421-257", "#text": "Code des impositions sur les biens et services - art. L421-257 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150506", "@num": "L421-260", "#text": "Code des impositions sur les biens et services - art. L421-260 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150491", "@num": "L421-62", "#text": "Code des impositions sur les biens et services - art. L421-62 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150484", "@num": "L421-99-5", "#text": "Code des impositions sur les biens et services - art. L421-99-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150512", "@num": "L422-15", "#text": "Code des impositions sur les biens et services - art. L422-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150517", "@num": "L422-15-1", "#text": "Code des impositions sur les biens et services - art. L422-15-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150526", "@num": "L423-51", "#text": "Code des impositions sur les biens et services - art. L423-51 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150533", "@num": "L425-20", "#text": "Code des impositions sur les biens et services - art. L425-20 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150530", "@num": "L425-6", "#text": "Code des impositions sur les biens et services - art. L425-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150538", "@num": "L451-1", "#text": "Code des impositions sur les biens et services - art. L451-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150542", "@num": "L453-50", "#text": "Code des impositions sur les biens et services - art. L453-50 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150545", "@num": "L453-57", "#text": "Code des impositions sur les biens et services - art. L453-57 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150550", "@num": "L454-35", "#text": "Code des impositions sur les biens et services - art. L454-35 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150560", "@num": "L454-36", "#text": "Code des impositions sur les biens et services - art. L454-36 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150565", "@num": "L454-62-1", "#text": "Code des impositions sur les biens et services - art. L454-62-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150580", "@num": "L471-39", "#text": "Code des impositions sur les biens et services - art. L471-39 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150573", "@num": "L471-44", "#text": "Code des impositions sur les biens et services - art. L471-44 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150569", "@num": "L471-45-1", "#text": "Code des impositions sur les biens et services - art. L471-45-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053099746", "@fin": "2999-01-01", "#text": "Section 1 : Code des impositions sur les biens et services", "@debut": "2025-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053100132", "@fin": "2999-01-01", "#text": "Chapitre Ier : Modifications des codes et lois fiscaux", "@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": "LEGIARTI000053100821", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053091787", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L421-62\n
\n

Article L421-99-5 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/09/2026 (Code des impositions sur les biens et services)