{ "article": { "LEGIARTI000053151261": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L222-8", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2027-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151261", "URL": "article/LEGI/ARTI/00/00/53/15/12/LEGIARTI000053151261.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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 applicable à la livraison de biens, y compris ceux mentionnés aux 1° à 4° de l'article L. 222-2, à un petit acquéreur intra-européen non taxé, lorsqu'elle relève de l'article L. 211-176.

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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. L221-36 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151269", "@num": "L222-15", "#text": "Code des impositions sur les biens et services - art. L222-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151271", "@num": "L222-2", "#text": "Code des impositions sur les biens et services - art. L222-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151261", "@num": "L222-8", "#text": "Code des impositions sur les biens et services - art. 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. L235-21 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053099749", "@fin": "2999-01-01", "#text": "Section 4 : Autres modifications", "@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": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053100849", "@fin": "2999-01-01", "@num": "18", "@etat": "VIGUEUR", "@debut": "2025-12-21", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053092108", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Au 1^er janvier 2027 :

Article L222-8 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/01/2027 (Code des impositions sur les biens et services)