{ "article": { "LEGIARTI000053151131": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L455-36", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151131", "URL": "article/LEGI/ARTI/00/00/53/15/11/LEGIARTI000053151131.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°2023-1210 du 20 décembre 2023 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000048603839", "@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": "LEGIARTI000048636009", "@num": "L112-11-1", "#text": "Code du sport. - art. L112-11-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048626537", "@fin": "2999-01-01", "#text": "Section 4 : Taxe sur la cession de droits d'exploitation audiovisuelle des manifestations sportives", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048626475", "@fin": "2999-01-01", "#text": "Chapitre V : EXPLOITATION DES ÉTABLISSEMENTS, DROITS ET RÉSEAUX", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048625980", "@fin": "2999-01-01", "#text": "Titre V : COMMUNICATION, NUMÉRIQUE, CULTURE", "@debut": "2024-01-01" } ] }, "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": "LEGIARTI000048626555", "@fin": "2026-09-01", "@num": "L455-36", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053151131", "@fin": "2999-01-01", "@num": "L455-36", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'affectation de la taxe aux personnes morales autres que l'Etat est déterminée par le 3° de l'article L. 112-11-1 du code du sport.

" } }, "LEGIARTI000048636024": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L112-11-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048636024", "URL": "article/LEGI/ARTI/00/00/48/63/60/LEGIARTI000048636024.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 43 de l’ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053151131", "@num": "L455-36", "#text": "Code des impositions sur les biens et services - art. L455-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626539", "@num": "L455-28", "#text": "Code des impositions sur les biens et services - art. L455-28", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048624934", "@num": "21", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@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": "LEGIARTI000022207949", "@num": "1609 novovicies", "#text": "Code général des impôts, CGI. - art. 1609 novovicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651382", "@num": "1609 tricies", "#text": "Code général des impôts, CGI. - art. 1609 tricies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038872778", "@fin": "2999-01-01", "#text": "Section 2 : Agence nationale du sport", "@debut": "2019-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018554484", "@fin": "2019-08-03", "#text": "Chapitre II : Etablissements publics nationaux", "@debut": "2006-05-25" }, { "@id": "LEGISCTA000038891759", "@fin": "2999-01-01", "#text": "Chapitre II : Etablissements publics et Agence nationale du sport", "@debut": "2019-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006137766", "@fin": "2999-01-01", "#text": "TITRE Ier : PERSONNES PUBLIQUES", "@debut": "2006-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006120753", "@fin": "2999-01-01", "#text": "LIVRE Ier : ORGANISATION DES ACTIVITÉS PHYSIQUES ET SPORTIVES", "@debut": "2006-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006096664", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2006-02-01" } ] }, "@cid": "LEGITEXT000006071318", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du sport", "@debut": "2006-02-01", "@id_txt": "LEGITEXT000006071318", "@c_titre_court": "Code du sport." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048636024", "@fin": "2025-02-16", "@num": "L112-11-1", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051220174", "@fin": "2999-01-01", "@num": "L112-11-1", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est affecté à l'Agence nationale du sport, dans la limite de plafonds annuels, le produit des taxes suivantes :
\n
\n 1° Le prélèvement sur le produit brut des jeux de loterie commercialisés en réseau physique de distribution et en ligne mentionné à l'article 1609 novovicies du code général des impôts ;
\n
\n 2° Le prélèvement sur le produit brut des paris sportifs mentionné à l'article 1609 tricies du même code ;
\n
\n 3° La taxe sur la cession de droits d'exploitation audiovisuelle des manifestations sportives mentionnée à l'article L. 455-28 du code des impositions sur les biens et services. Ces recettes sont destinées à financer le développement des associations sportives locales et la formation de leurs animateurs.

" } }, "LEGIARTI000051220174": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L112-11-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000051220174", "URL": "article/LEGI/ARTI/00/00/51/22/01/LEGIARTI000051220174.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053151131", "@num": "L455-36", "#text": "Code des impositions sur les biens et services - art. L455-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626539", "@num": "L455-28", "#text": "Code des impositions sur les biens et services - art. L455-28", "@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": "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": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000048651382", "@num": "1609 tricies", "#text": "Code général des impôts, CGI. - art. 1609 tricies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038872778", "@fin": "2999-01-01", "#text": "Section 2 : Agence nationale du sport", "@debut": "2019-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018554484", "@fin": "2019-08-03", "#text": "Chapitre II : Etablissements publics nationaux", "@debut": "2006-05-25" }, { "@id": "LEGISCTA000038891759", "@fin": "2999-01-01", "#text": "Chapitre II : Etablissements publics et Agence nationale du sport", "@debut": "2019-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006137766", "@fin": "2999-01-01", "#text": "TITRE Ier : PERSONNES PUBLIQUES", "@debut": "2006-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006120753", "@fin": "2999-01-01", "#text": "LIVRE Ier : ORGANISATION DES ACTIVITÉS PHYSIQUES ET SPORTIVES", "@debut": "2006-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006096664", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2006-02-01" } ] }, "@cid": "LEGITEXT000006071318", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du sport", "@debut": "2006-02-01", "@id_txt": "LEGITEXT000006071318", "@c_titre_court": "Code du sport." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048636024", "@fin": "2025-02-16", "@num": "L112-11-1", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051220174", "@fin": "2999-01-01", "@num": "L112-11-1", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est affecté à l'Agence nationale du sport, dans la limite de plafonds annuels, le produit des taxes suivantes :
\n
\n2° Le prélèvement sur le produit brut des paris sportifs mentionné à l'article 1609 tricies du même code ;
\n
\n3° La taxe sur la cession de droits d'exploitation audiovisuelle des manifestations sportives mentionnée à l'article L. 455-28 du code des impositions sur les biens et services. Ces recettes sont destinées à financer le développement des associations sportives locales et la formation de leurs animateurs.

\n
" } }, "LEGIARTI000053100827": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053100827", "URL": "article/LEGI/ARTI/00/00/53/10/08/LEGIARTI000053100827.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053151049", "@num": "L111-3", "#text": "Code des impositions sur les biens et services - art. L111-3 (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": "LEGIARTI000053151045", "@num": "L112-2", "#text": "Code des impositions sur les biens et services - art. L112-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151042", "@num": "L112-6", "#text": "Code des impositions sur les biens et services - art. L112-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151038", "@num": "L133-4", "#text": "Code des impositions sur les biens et services - art. L133-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151035", "@num": "L311-10", "#text": "Code des impositions sur les biens et services - art. L311-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151030", "@num": "L311-15", "#text": "Code des impositions sur les biens et services - art. L311-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150893", "@num": "L311-22", "#text": "Code des impositions sur les biens et services - art. L311-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151052", "@num": "L312-107", "#text": "Code des impositions sur les biens et services - art. L312-107 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151027", "@num": "L312-47", "#text": "Code des impositions sur les biens et services - art. L312-47 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151022", "@num": "L312-56", "#text": "Code des impositions sur les biens et services - art. L312-56 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150737", "@num": "L312-57-1", "#text": "Code des impositions sur les biens et services - art. L312-57-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151019", "@num": "L312-74", "#text": "Code des impositions sur les biens et services - art. L312-74 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150454", "@num": "L313-12", "#text": "Code des impositions sur les biens et services - art. L313-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151011", "@num": "L313-22", "#text": "Code des impositions sur les biens et services - art. L313-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151006", "@num": "L313-24", "#text": "Code des impositions sur les biens et services - art. L313-24 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151071", "@num": "L313-45", "#text": "Code des impositions sur les biens et services - art. L313-45 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151015", "@num": "L313-7", "#text": "Code des impositions sur les biens et services - art. L313-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151232", "@num": "L314-22", "#text": "Code des impositions sur les biens et services - art. L314-22 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151248", "@num": "L314-26", "#text": "Code des impositions sur les biens et services - art. L314-26 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151079", "@num": "L314-37", "#text": "Code des impositions sur les biens et services - art. L314-37 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151002", "@num": "L421-1", "#text": "Code des impositions sur les biens et services - art. L421-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150990", "@num": "L421-102", "#text": "Code des impositions sur les biens et services - art. L421-102 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150987", "@num": "L421-134", "#text": "Code des impositions sur les biens et services - art. L421-134 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150984", "@num": "L421-146", "#text": "Code des impositions sur les biens et services - art. L421-146 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150981", "@num": "L421-156", "#text": "Code des impositions sur les biens et services - art. L421-156 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151092", "@num": "L421-167", "#text": "Code des impositions sur les biens et services - art. L421-167 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151097", "@num": "L421-180", "#text": "Code des impositions sur les biens et services - art. L421-180 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150978", "@num": "L421-188", "#text": "Code des impositions sur les biens et services - art. L421-188 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150975", "@num": "L421-192", "#text": "Code des impositions sur les biens et services - art. L421-192 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150971", "@num": "L421-215", "#text": "Code des impositions sur les biens et services - art. L421-215 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151101", "@num": "L421-263", "#text": "Code des impositions sur les biens et services - art. L421-263 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150995", "@num": "L421-79", "#text": "Code des impositions sur les biens et services - art. L421-79 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150998", "@num": "L421-9", "#text": "Code des impositions sur les biens et services - art. L421-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151085", "@num": "L421-92", "#text": "Code des impositions sur les biens et services - art. L421-92 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150969", "@num": "L422-22-1", "#text": "Code des impositions sur les biens et services - art. L422-22-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@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": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151106", "@num": "L422-57", "#text": "Code des impositions sur les biens et services - art. L422-57 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151111", "@num": "L423-37", "#text": "Code des impositions sur les biens et services - art. L423-37 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151196", "@num": "L423-56", "#text": "Code des impositions sur les biens et services - art. L423-56 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151192", "@num": "L423-63", "#text": "Code des impositions sur les biens et services - art. L423-63 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151188", "@num": "L452-13", "#text": "Code des impositions sur les biens et services - art. L452-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151175", "@num": "L452-27", "#text": "Code des impositions sur les biens et services - art. L452-27 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151171", "@num": "L452-37", "#text": "Code des impositions sur les biens et services - art. L452-37 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151167", "@num": "L453-24", "#text": "Code des impositions sur les biens et services - art. L453-24 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151163", "@num": "L453-34", "#text": "Code des impositions sur les biens et services - art. L453-34 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151159", "@num": "L453-44", "#text": "Code des impositions sur les biens et services - art. L453-44 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151154", "@num": "L454-14", "#text": "Code des impositions sur les biens et services - art. L454-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151150", "@num": "L454-28", "#text": "Code des impositions sur les biens et services - art. L454-28 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151147", "@num": "L454-38", "#text": "Code des impositions sur les biens et services - art. L454-38 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151143", "@num": "L454-77", "#text": "Code des impositions sur les biens et services - art. L454-77 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151135", "@num": "L455-16", "#text": "Code des impositions sur les biens et services - art. L455-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151240", "@num": "L455-33", "#text": "Code des impositions sur les biens et services - art. L455-33 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151131", "@num": "L455-36", "#text": "Code des impositions sur les biens et services - art. L455-36 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151124", "@num": "L455-43", "#text": "Code des impositions sur les biens et services - art. L455-43 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151120", "@num": "L455-56", "#text": "Code des impositions sur les biens et services - art. 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 L455-36 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/09/2026 (Code des impositions sur les biens et services)