{ "article": { "LEGIARTI000053151097": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-180", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151097", "URL": "article/LEGI/ARTI/00/00/53/15/10/LEGIARTI000053151097.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 1er septembre 2026.

" }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000053100827", "@num": "7", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000042912150", "@num": "302 bis ZB", "#text": "Code général des impôts, CGI. - art. 302 bis ZB, al. 4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044818320", "@num": "L1512-20", "#text": "Code des transports - art. L1512-20", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602821", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe sur la distance parcourue sur le réseau autoroutier concédé", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602823", "@fin": "2999-01-01", "#text": "Section 5 : Taxes sur les autoroutes concédées", "@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": "LEGIARTI000044602809", "@fin": "2026-09-01", "@num": "L421-180", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053151097", "@fin": "2999-01-01", "@num": "L421-180", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'affectation du produit de la taxe aux personnes morales autres que l'Etat est déterminée par l'article L. 1512-20 du code des transports.

" } }, "LEGIARTI000044834936": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1512-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044834936", "URL": "article/LEGI/ARTI/00/00/44/83/49/LEGIARTI000044834936.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322615", "@num": "22", "#text": "Loi n° 2005-1720 du 30 décembre 2005 - art. 22 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFARTI000025044785", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000044595116", "@num": "18", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000053151097", "@num": "L421-180", "#text": "Code des impositions sur les biens et services - art. L421-180 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151223", "@num": "L422-40", "#text": "Code des impositions sur les biens et services - art. L422-40 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796803", "@num": "L425-20", "#text": "Code des impositions sur les biens et services - art. L425-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598331", "@num": "L312-1", "#text": "Code des impositions sur les biens et services - art. L312-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599401", "@num": "L421-175", "#text": "Code des impositions sur les biens et services - art. L421-175 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599491", "@num": "L422-20", "#text": "Code des impositions sur les biens et services - art. L422-20 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053003993", "@num": "125", "#text": "LOI n°2025-127 du 14 février 2025 - art. 125 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000037287581", "@num": "L1512-19", "#text": "Code des transports - art. L1512-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037287579", "@fin": "2999-01-01", "#text": "Sous-section 2 : L'Agence de financement des infrastructures de transport de France", "@debut": "2018-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023085272", "@fin": "2999-01-01", "#text": "Section 2 : Les établissements publics chargés du financement de certaines infrastructures", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023085286", "@fin": "2999-01-01", "#text": "Chapitre II : La réalisation et le financement des infrastructures de transport", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023085323", "@fin": "2999-01-01", "#text": "TITRE IER : DISPOSITIONS GÉNÉRALES", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023085325", "@fin": "2999-01-01", "#text": "LIVRE V : DISPOSITIONS COMMUNES AUX INFRASTRUCTURES, AUX ÉQUIPEMENTS ET AUX MATÉRIELS", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023086517", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : DISPOSITIONS COMMUNES", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023706480", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2010-12-01" } ] }, "@cid": "LEGITEXT000023086525", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des transports", "@debut": "2010-12-01", "@id_txt": "LEGITEXT000023086525", "@c_titre_court": "Code des transports" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044834936", "@fin": "2023-12-31", "@num": "L1512-20", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048847363", "@fin": "2025-02-16", "@num": "L1512-20", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051220186", "@fin": "2026-09-01", "@num": "L1512-20", "@etat": "ABROGE_DIFF", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053151848", "@fin": "2999-01-01", "@num": "L1512-20", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont affectés à l'établissement public mentionné à l'article L. 1512-19, dans la limite des plafonds prévus pour chacun d'entre eux à l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, les produits des impositions et fractions d'impositions suivantes :
\n
1° Le tarif de solidarité prévu au 2° de l'article L. 422-20 du code des impositions sur les biens et services, à hauteur de la fraction qui n'est pas affectée dans les conditions prévues au troisième alinéa du I de l'article 22 de la loi n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 ;
\n
2° La taxe sur la distance parcourue sur le réseau autoroutier concédé mentionnée à l'article L. 421-175 du code des impositions sur les biens et services ;
\n
3° L'accise sur les énergies mentionnée à l'article L. 312-1 du code des impositions sur les biens et services et perçue en métropole sur les produits autres que les charbons, les gaz naturels et l'électricité.

" } }, "LEGIARTI000048847363": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1512-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048847363", "URL": "article/LEGI/ARTI/00/00/48/84/73/LEGIARTI000048847363.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322615", "@num": "22", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000048848749", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000053151097", "@num": "L421-180", "#text": "Code des impositions sur les biens et services - art. L421-180 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151223", "@num": "L422-40", "#text": "Code des impositions sur les biens et services - art. L422-40 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796803", "@num": "L425-20", "#text": "Code des impositions sur les biens et services - art. L425-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598331", "@num": "L312-1", "#text": "Code des impositions sur les biens et services - art. L312-1", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599401", "@num": "L421-175", "#text": "Code des impositions sur les biens et services - art. L421-175", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599491", "@num": "L422-20", "#text": "Code des impositions sur les biens et services - art. L422-20", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048769097", "@num": "100", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 100 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000050759397", "@num": "156", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 156 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000053003993", "@num": "125", "#text": "LOI n°2025-127 du 14 février 2025 - art. 125 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000037287581", "@num": "L1512-19", "#text": "Code des transports - art. L1512-19", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037287579", "@fin": "2999-01-01", "#text": "Sous-section 2 : L'Agence de financement des infrastructures de transport de France", "@debut": "2018-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023085272", "@fin": "2999-01-01", "#text": "Section 2 : Les établissements publics chargés du financement de certaines infrastructures", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023085286", "@fin": "2999-01-01", "#text": "Chapitre II : La réalisation et le financement des infrastructures de transport", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023085323", "@fin": "2999-01-01", "#text": "TITRE IER : DISPOSITIONS GÉNÉRALES", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023085325", "@fin": "2999-01-01", "#text": "LIVRE V : DISPOSITIONS COMMUNES AUX INFRASTRUCTURES, AUX ÉQUIPEMENTS ET AUX MATÉRIELS", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023086517", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : DISPOSITIONS COMMUNES", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023706480", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2010-12-01" } ] }, "@cid": "LEGITEXT000023086525", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des transports", "@debut": "2010-12-01", "@id_txt": "LEGITEXT000023086525", "@c_titre_court": "Code des transports" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044834936", "@fin": "2023-12-31", "@num": "L1512-20", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048847363", "@fin": "2025-02-16", "@num": "L1512-20", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051220186", "@fin": "2026-09-01", "@num": "L1512-20", "@etat": "ABROGE_DIFF", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053151848", "@fin": "2999-01-01", "@num": "L1512-20", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont affectés à l'établissement public mentionné à l'article L. 1512-19, dans la limite des plafonds annuels prévus pour chacun d'entre eux , les produits des impositions et fractions d'impositions suivantes :

1° Le tarif de solidarité prévu au 2° de l'article L. 422-20 du code des impositions sur les biens et services, à hauteur de la fraction qui n'est pas affectée dans les conditions prévues au troisième alinéa du I de l'article 22 de la loi n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 ;

2° La taxe sur la distance parcourue sur le réseau autoroutier concédé mentionnée à l'article L. 421-175 du code des impositions sur les biens et services ;

3° L'accise sur les énergies mentionnée à l'article L. 312-1 du code des impositions sur les biens et services et perçue en métropole sur les produits autres que les charbons, les gaz naturels et l'électricité ;

4° La taxe sur l'exploitation des infrastructures de transport de longue distance mentionnée à l'article L. 425-1 du code des impositions sur les biens et services.

" } }, "LEGIARTI000051220186": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1512-20", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-09-01", "DATE_DEBUT": "2025-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000051220186", "URL": "article/LEGI/ARTI/00/00/51/22/01/LEGIARTI000051220186.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053151097", "@num": "L421-180", "#text": "Code des impositions sur les biens et services - art. L421-180 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151223", "@num": "L422-40", "#text": "Code des impositions sur les biens et services - art. L422-40 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796803", "@num": "L425-20", "#text": "Code des impositions sur les biens et services - art. L425-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598331", "@num": "L312-1", "#text": "Code des impositions sur les biens et services - art. L312-1", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599401", "@num": "L421-175", "#text": "Code des impositions sur les biens et services - art. L421-175", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599491", "@num": "L422-20", "#text": "Code des impositions sur les biens et services - art. 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\n

1° Le tarif de solidarité prévu au 2° de l'article L. 422-20 du code des impositions sur les biens et services, dans la limite d'un plafond annuel ;

2° La taxe sur la distance parcourue sur le réseau autoroutier concédé mentionnée à l'article L. 421-175 du code des impositions sur les biens et services ;

4° La taxe sur l'exploitation des infrastructures de transport de longue distance mentionnée à l'article L. 425-1 du code des impositions sur les biens et services.

\n
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L455-56 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151139", "@num": "L455-8", "#text": "Code des impositions sur les biens et services - art. L455-8 (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": "LEGIARTI000053151243", "@num": "L471-48", "#text": "Code des impositions sur les biens et services - art. L471-48 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151200", "@num": "L471-58", "#text": "Code des impositions sur les biens et services - art. L471-58 (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": "LEGIARTI000053100827", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053091803", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L421-263\n
\n

Article L421-180 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/09/2026 (Code des impositions sur les biens et services)