{ "article": { "LEGIARTI000053151159": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L453-44", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151159", "URL": "article/LEGI/ARTI/00/00/53/15/11/LEGIARTI000053151159.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": "LEGIARTI000043405479", "@num": "L7345-4", "#text": "Code du travail - art. L7345-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048626155", "@fin": "2999-01-01", "#text": "Section 4 : Taxe sur la mise en relation par voie électronique en vue de fournir certaines prestations de transport", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048626079", "@fin": "2999-01-01", "#text": "Chapitre III : UTILISATION FINALE DES RÉSEAUX DE COMMUNICATIONS ÉLECTRONIQUES", "@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": "LEGIARTI000048626175", "@fin": "2026-09-01", "@num": "L453-44", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053151159", "@fin": "2999-01-01", "@num": "L453-44", "@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 l'article L. 7345-4 du code du travail.

" } }, "LEGIARTI000043405479": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L7345-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2021-04-23" } }, "META_COMMUN": { "ID": "LEGIARTI000043405479", "URL": "article/LEGI/ARTI/00/00/43/40/54/LEGIARTI000043405479.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043405031", "@num": "1", "#text": "Ordonnance n°2021-484 du 21 avril 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043403734", "@nortexte": "MTRT2107154R", "@numtexte": "2021-484", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-04-21" }, { "@id": "LEGIARTI000053151159", "@num": "L453-44", "#text": "Code des impositions sur les biens et services - art. L453-44 (VD)", "@sens": "cible", "@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": "LEGIARTI000044312224", "@num": "R7345-17", "#text": "Code du travail - art. R7345-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000043405473", "@fin": "2999-01-01", "#text": "Section 2 : Composition, organisation et fonctionnement", "@debut": "2021-04-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000043405467", "@fin": "2999-01-01", "#text": "Chapitre V : Autorité des relations sociales des plateformes d'emploi", "@debut": "2021-04-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033013014", "@fin": "2999-01-01", "#text": "Titre IV : Travailleurs utilisant une plateforme de mise en relation par voie électronique", "@debut": "2016-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145427", "@fin": "2014-08-02", "#text": "LIVRE III : VOYAGEURS, REPRÉSENTANTS OU PLACIERS, GÉRANTS DE SUCCURSALES ET CONJOINTS SALARIÉS DU CHEF D'ENTREPRISE", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000029321467", "@fin": "2016-08-10", "#text": "Livre III : Voyageurs, représentants ou placiers, gérants de succursales et entrepreneurs salariés associés d'une coopérative d'activité et d'emploi", "@debut": "2014-08-02" }, { "@id": "LEGISCTA000033024121", "@fin": "2999-01-01", "#text": "Livre III : Voyageurs, représentants ou placiers, gérants de succursales, entrepreneurs salariés associés d'une coopérative d'activité et d'emploi et travailleurs utilisant une plateforme de mise en relation par voie électronique", "@debut": "2016-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132350", "@fin": "2999-01-01", "#text": "Septième partie : Dispositions particulières à certaines professions et activités", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043405479", "@fin": "2022-01-01", "@num": "L7345-4", "@etat": "MODIFIE", "@debut": "2021-04-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044991377", "@fin": "2024-01-01", "@num": "L7345-4", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048652424", "@fin": "2023-12-31", "@num": "L7345-4", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048849204", "@fin": "2999-01-01", "@num": "L7345-4", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le financement des missions exercées par l'Autorité des relations sociales des plateformes d'emploi est assuré par une taxe acquittée par les plateformes mentionnées à l'article L. 7342-1 dont le taux et l'assiette sont fixés par la loi de finances.

" } }, "LEGIARTI000044991377": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L7345-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044991377", "URL": "article/LEGI/ARTI/00/00/44/99/13/LEGIARTI000044991377.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000053151159", "@num": "L453-44", "#text": "Code des impositions sur les biens et services - art. L453-44 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044794606", "@num": "116", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044794562", "@num": "45", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 45", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@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": "LEGIARTI000044894843", "@num": "300 bis", "#text": "Code général des impôts, CGI. - art. 300 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043405471", "@num": "L7345-1", "#text": "Code du travail - art. L7345-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044312224", "@num": "R7345-17", "#text": "Code du travail - art. R7345-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000043405473", "@fin": "2999-01-01", "#text": "Section 2 : Composition, organisation et fonctionnement", "@debut": "2021-04-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000043405467", "@fin": "2999-01-01", "#text": "Chapitre V : Autorité des relations sociales des plateformes d'emploi", "@debut": "2021-04-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033013014", "@fin": "2999-01-01", "#text": "Titre IV : Travailleurs utilisant une plateforme de mise en relation par voie électronique", "@debut": "2016-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145427", "@fin": "2014-08-02", "#text": "LIVRE III : VOYAGEURS, REPRÉSENTANTS OU PLACIERS, GÉRANTS DE SUCCURSALES ET CONJOINTS SALARIÉS DU CHEF D'ENTREPRISE", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000029321467", "@fin": "2016-08-10", "#text": "Livre III : Voyageurs, représentants ou placiers, gérants de succursales et entrepreneurs salariés associés d'une coopérative d'activité et d'emploi", "@debut": "2014-08-02" }, { "@id": "LEGISCTA000033024121", "@fin": "2999-01-01", "#text": "Livre III : Voyageurs, représentants ou placiers, gérants de succursales, entrepreneurs salariés associés d'une coopérative d'activité et d'emploi et travailleurs utilisant une plateforme de mise en relation par voie électronique", "@debut": "2016-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132350", "@fin": "2999-01-01", "#text": "Septième partie : Dispositions particulières à certaines professions et activités", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043405479", "@fin": "2022-01-01", "@num": "L7345-4", "@etat": "MODIFIE", "@debut": "2021-04-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044991377", "@fin": "2024-01-01", "@num": "L7345-4", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048652424", "@fin": "2023-12-31", "@num": "L7345-4", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048849204", "@fin": "2999-01-01", "@num": "L7345-4", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour le financement de la mission mentionnée à l'article L. 7345-1, le produit de la taxe prévue à l'article 300 bis du code général des impôts est affecté à l'Autorité des relations sociales des plateformes d'emploi. La taxe est affectée dans la limite du plafond fixé au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012.

" } }, "LEGIARTI000048652424": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L7345-4", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048652424", "URL": "article/LEGI/ARTI/00/00/48/65/24/LEGIARTI000048652424.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000025044785", "@num": "46", "#text": "LOI n° 2011-1977 du 28 décembre 2011 - art. 46", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000053151159", "@num": "L453-44", "#text": "Code des impositions sur les biens et services - art. L453-44 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626157", "@num": "L453-35", "#text": "Code des impositions sur les biens et services - art. L453-35", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048624936", "@num": "22", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@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": "LEGIARTI000043405471", "@num": "L7345-1", "#text": "Code du travail - art. L7345-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044312224", "@num": "R7345-17", "#text": "Code du travail - art. R7345-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000043405473", "@fin": "2999-01-01", "#text": "Section 2 : Composition, organisation et fonctionnement", "@debut": "2021-04-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000043405467", "@fin": "2999-01-01", "#text": "Chapitre V : Autorité des relations sociales des plateformes d'emploi", "@debut": "2021-04-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033013014", "@fin": "2999-01-01", "#text": "Titre IV : Travailleurs utilisant une plateforme de mise en relation par voie électronique", "@debut": "2016-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145427", "@fin": "2014-08-02", "#text": "LIVRE III : VOYAGEURS, REPRÉSENTANTS OU PLACIERS, GÉRANTS DE SUCCURSALES ET CONJOINTS SALARIÉS DU CHEF D'ENTREPRISE", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000029321467", "@fin": "2016-08-10", "#text": "Livre III : Voyageurs, représentants ou placiers, gérants de succursales et entrepreneurs salariés associés d'une coopérative d'activité et d'emploi", "@debut": "2014-08-02" }, { "@id": "LEGISCTA000033024121", "@fin": "2999-01-01", "#text": "Livre III : Voyageurs, représentants ou placiers, gérants de succursales, entrepreneurs salariés associés d'une coopérative d'activité et d'emploi et travailleurs utilisant une plateforme de mise en relation par voie électronique", "@debut": "2016-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132350", "@fin": "2999-01-01", "#text": "Septième partie : Dispositions particulières à certaines professions et activités", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043405479", "@fin": "2022-01-01", "@num": "L7345-4", "@etat": "MODIFIE", "@debut": "2021-04-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044991377", "@fin": "2024-01-01", "@num": "L7345-4", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048652424", "@fin": "2023-12-31", "@num": "L7345-4", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048849204", "@fin": "2999-01-01", "@num": "L7345-4", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour le financement de la mission mentionnée à l'article L. 7345-1, le produit de la taxe sur la mise en relation par voie électronique en vue de fournir certaines prestations de transport mentionnée à l'article L. 453-35 du code des impositions sur les biens et services est affecté à l'Autorité des relations sociales des plateformes d'emploi. La taxe est affectée dans la limite du plafond fixé au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012.

" } }, "LEGIARTI000048849204": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L7345-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048849204", "URL": "article/LEGI/ARTI/00/00/48/84/92/LEGIARTI000048849204.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.

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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 L453-44 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/09/2026 (Code des impositions sur les biens et services)