{ "article": { "LEGIARTI000053151312": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-47", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151312", "URL": "article/LEGI/ARTI/00/00/53/15/13/LEGIARTI000053151312.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 49 de l'ordonnance n° 2025-1249 du 17 décembre 2025, ces dispositions, dans leur rédaction résultant de l'ordonnance précitée, entrent en vigueur le 1er septembre 2026.

" }, "LIENS": { "LIEN": [ { "#text": "Loi 1942-04-03 art. 5 al. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000559120", "#text": "Loi n°96-142 du 21 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000053100859", "@num": "23", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006390662", "@num": "L2333-48", "#text": "Code général des collectivités territoriales - art. L2333-48 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390667", "@num": "L2333-52", "#text": "Code général des collectivités territoriales - art. L2333-52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197553", "@fin": "2015-01-01", "#text": "Paragraphe 5 : Recouvrement de la taxe de séjour forfaitaire et pénalités.", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000030023697", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Recouvrement, contrôle, sanctions et contentieux de la taxe de séjour forfaitaire", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192283", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe de séjour et taxe de séjour forfaitaire", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006181009", "@fin": "2999-01-01", "#text": "Section 6 : Taxes particulières aux stations", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006390661", "@fin": "2001-12-29", "@num": "L2333-47", "@etat": "ABROGE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000030023666", "@fin": "2026-09-01", "@num": "L2333-47", "@etat": "ABROGE_DIFF", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053151312", "@fin": "2999-01-01", "@num": "L2333-47", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les contentieux relatifs à la taxe de séjour forfaitaire sont présentés et jugés comme en matière de droits d'enregistrement, de taxe de publicité foncière, de droits de timbre et de taxes assimilées à ces droits.

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L2333-47 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151324", "@num": "L2333-49", "#text": "Code général des collectivités territoriales - art. L2333-49 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151328", "@num": "L2333-55-2", "#text": "Code général des collectivités territoriales - art. L2333-55-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151332", "@num": "L2333-55-3", "#text": "Code général des collectivités territoriales - art. L2333-55-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151345", "@num": "L2333-95", "#text": "Code général des collectivités territoriales - art. L2333-95 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151351", "@num": "L3221-2", "#text": "Code général des collectivités territoriales - art. L3221-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151354", "@num": "L3232-4", "#text": "Code général des collectivités territoriales - art. L3232-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151358", "@num": "L3332-1", "#text": "Code général des collectivités territoriales - art. L3332-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151382", "@num": "L3333-4", "#text": "Code général des collectivités territoriales - art. L3333-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151387", "@num": "L4231-2", "#text": "Code général des collectivités territoriales - art. 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L7224-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053100133", "@fin": "2999-01-01", "#text": "Chapitre II : Modifications des autres codes", "@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": "LEGIARTI000053100859", "@fin": "2999-01-01", "@num": "23", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053091569", "@fin": "2999-01-01", "@num": "23", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. L2333-95\n
\n

Article L2333-47 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/09/2026 (Code général des collectivités territoriales)