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Conformément au premier alinéa de l'article 18 et à l'article 49 de l'ordonnance n° 2025-1249 du 17 décembre 2025, ces dispositions, dans leur rédaction résultant du même article 18 de l'ordonnance précitée, entrent en vigueur au 1^er janvier 2027.

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L'article L. 211-175 est également applicable lorsque le destinataire est un assujetti ou une personne morale non assujettie dans les cas prévus aux articles L. 222-8, L. 233-7, L. 234-5 et L. 235-21.

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L211-177 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151259", "@num": "L214-8", "#text": "Code des impositions sur les biens et services - art. L214-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151276", "@num": "L217-2", "#text": "Code des impositions sur les biens et services - art. L217-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151273", "@num": "L221-36", "#text": "Code des impositions sur les biens et services - art. 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L222-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151263", "@num": "L233-7", "#text": "Code des impositions sur les biens et services - art. L233-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151265", "@num": "L234-5", "#text": "Code des impositions sur les biens et services - art. L234-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151267", "@num": "L235-21", "#text": "Code des impositions sur les biens et services - art. 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Au 1^er janvier 2027 :

Article L211-177 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/01/2027 (Code des impositions sur les biens et services)