{ "article": { "LEGIARTI000053151512": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L436-13", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151512", "URL": "article/LEGI/ARTI/00/00/53/15/15/LEGIARTI000053151512.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": [ { "@id": "LEGIARTI000044598181", "@num": "L180-1", "#text": "Code des impositions sur les biens et services - art. L180-1", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053100871", "@num": "29", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 29", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000042776282", "@fin": "2999-01-01", "#text": "Section 2 : Taxe à acquitter par l'employeur d'un travailleur étranger ou accueillant un salarié détaché temporairement par une entreprise non établie en France", "@debut": "2021-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000042776304", "@fin": "2999-01-01", "#text": "Chapitre VI : DISPOSITIONS FISCALES", "@debut": "2021-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000042776426", "@fin": "2999-01-01", "#text": "Titre III : PROCÉDURE ADMINISTRATIVE", "@debut": "2021-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000042776916", "@fin": "2999-01-01", "#text": "Livre IV : SÉJOUR EN FRANCE", "@debut": "2021-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000042777625", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2021-05-01" } ] }, "@cid": "LEGITEXT000006070158", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'entrée et du séjour des étrangers et du droit d'asile", "@debut": "2005-01-19", "@id_txt": "LEGITEXT000006070158", "@c_titre_court": "Code de l'entrée et du séjour des étrangers et du droit d'asile." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046855791", "@fin": "2026-09-01", "@num": "L436-13", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053151512", "@fin": "2999-01-01", "@num": "L436-13", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'article L. 180-1 du code des impositions sur les biens et services est applicables à la taxe prévue à l'article L. 436-10 du présent code.

" } }, "LEGIARTI000044604039": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L180-1", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-09-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044604039", "URL": "article/LEGI/ARTI/00/00/44/60/40/LEGIARTI000044604039.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053151943", "@num": "40", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000048637542", "@num": "L152-5", "#text": "Code des impositions sur les biens et services - art. L152-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048628795", "@num": "L154-2", "#text": "Code des impositions sur les biens et services - art. L154-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048628836", "@num": "L154-6", "#text": "Code des impositions sur les biens et services - art. L154-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604107", "@num": "L161-1", "#text": "Code des impositions sur les biens et services - art. L161-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048628983", "@num": "L161-6", "#text": "Code des impositions sur les biens et services - art. L161-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051193293", "@num": "L162-1", "#text": "Code des impositions sur les biens et services - art. L162-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048629392", "@num": "L171-4", "#text": "Code des impositions sur les biens et services - art. L171-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046882044", "@num": "L312-106", "#text": "Code des impositions sur les biens et services - art. L312-106 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603461", "@num": "L313-43", "#text": "Code des impositions sur les biens et services - art. L313-43 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875834", "@num": "L313-44", "#text": "Code des impositions sur les biens et services - art. L313-44 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216610", "@num": "L314-35", "#text": "Code des impositions sur les biens et services - art. L314-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875830", "@num": "L314-36", "#text": "Code des impositions sur les biens et services - art. L314-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051179018", "@num": "L322-81", "#text": "Code des impositions sur les biens et services - art. L322-81 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602827", "@num": "L421-173", "#text": "Code des impositions sur les biens et services - art. L421-173 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602675", "@num": "L422-39", "#text": "Code des impositions sur les biens et services - art. L422-39 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602507", "@num": "L423-46", "#text": "Code des impositions sur les biens et services - art. L423-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602487", "@num": "L423-55", "#text": "Code des impositions sur les biens et services - art. L423-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626053", "@num": "L452-26", "#text": "Code des impositions sur les biens et services - art. L452-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626129", "@num": "L453-23", "#text": "Code des impositions sur les biens et services - art. L453-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626509", "@num": "L455-15", "#text": "Code des impositions sur les biens et services - art. L455-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626533", "@num": "L455-26", "#text": "Code des impositions sur les biens et services - art. L455-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626597", "@num": "L455-55", "#text": "Code des impositions sur les biens et services - art. L455-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626491", "@num": "L455-7", "#text": "Code des impositions sur les biens et services - art. L455-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602319", "@num": "L471-56", "#text": "Code des impositions sur les biens et services - art. L471-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602317", "@num": "L471-57", "#text": "Code des impositions sur les biens et services - art. L471-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006084265", "#text": "Code général des impôts, CGI. - Livre II : Recouvrement de l'impôt (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151512", "@num": "L436-13", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L436-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151613", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053269267", "@num": "L137-27", "#text": "Code de la sécurité sociale. - art. L137-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052115973", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151328", "@num": "L2333-55-2", "#text": "Code général des collectivités territoriales - art. L2333-55-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151345", "@num": "L2333-95", "#text": "Code général des collectivités territoriales - art. L2333-95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188725", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188734", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188756", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188762", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188767", "@num": "1590", "#text": "Code général des impôts, CGI. - art. 1590 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188828", "@num": "1609 duotricies", "#text": "Code général des impôts, CGI. - art. 1609 duotricies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188814", "@num": "1609 sexdecies C", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188818", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188833", "@num": "1609 tertricies", "#text": "Code général des impôts, CGI. - art. 1609 tertricies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188848", "@num": "1613 quater", "#text": "Code général des impôts, CGI. - art. 1613 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188857", "@num": "1622", "#text": "Code général des impôts, CGI. - art. 1622 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188936", "@num": "1671", "#text": "Code général des impôts, CGI. - art. 1671 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154619", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154652", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154676", "@num": "235 ter ZD bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZD bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154681", "@num": "235 ter ZE bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZE bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187694", "@num": "302 bis WA", "#text": "Code général des impôts, CGI. - art. 302 bis WA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187691", "@num": "302 bis WB", "#text": "Code général des impôts, CGI. - art. 302 bis WB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187686", "@num": "302 bis WC", "#text": "Code général des impôts, CGI. - art. 302 bis WC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151747", "@num": "L716-3", "#text": "Code rural et de la pêche maritime - art. L716-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044604041", "@fin": "2999-01-01", "#text": "Titre VIII : CONTRÔLE, RECOUVREMENT ET CONTENTIEUX", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604257", "@fin": "2999-01-01", "#text": "Livre Ier : DISPOSITIONS GÉNÉRALES", "@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": "LEGIARTI000044604039", "@fin": "2026-09-01", "@num": "L180-1", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053150405", "@fin": "2999-01-01", "@num": "L180-1", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les règles relatives aux pouvoirs des personnes chargées du contrôle, aux procédures de contrôle, aux procédures d'établissement de l'impôt en cas de méconnaissance par le redevable de ses obligations, au recouvrement autre que le paiement spontané par le redevable, aux sanctions et au contentieux sont déterminées par les dispositions du livre II du code général des impôts et du livre des procédures fiscales qui sont propres à l'imposition concernée et par celles qui sont applicables aux taxes sur le chiffre d'affaires.

" } }, "LEGIARTI000053100871": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "29", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053100871", "URL": "article/LEGI/ARTI/00/00/53/10/08/LEGIARTI000053100871.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053151512", "@num": "L436-13", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L436-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070158", "@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": "LEGIARTI000053100871", "@fin": "2999-01-01", "@num": "29", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053091648", "@fin": "2999-01-01", "@num": "29", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de l'entrée et du séjour des étrangers et du droit d'asile.
\n Art. L436-13\n
\n

\n
" } }, "LEGIARTI000053150405": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L180-1", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053150405", "URL": "article/LEGI/ARTI/00/00/53/15/04/LEGIARTI000053150405.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 48 de l'ordonnance n° 2025-1247 du 17 décembre 2025, ces dispositions, dans leur rédaction issue de ladite ordonnance, entrent en vigueur le 1^er septembre 2026.

" }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000053151943", "@num": "40", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@id": "LEGIARTI000048637542", "@num": "L152-5", "#text": "Code des impositions sur les biens et services - art. L152-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048628795", "@num": "L154-2", "#text": "Code des impositions sur les biens et services - art. L154-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048628836", "@num": "L154-6", "#text": "Code des impositions sur les biens et services - art. L154-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604107", "@num": "L161-1", "#text": "Code des impositions sur les biens et services - art. L161-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048628983", "@num": "L161-6", "#text": "Code des impositions sur les biens et services - art. L161-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051193293", "@num": "L162-1", "#text": "Code des impositions sur les biens et services - art. L162-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048629392", "@num": "L171-4", "#text": "Code des impositions sur les biens et services - art. L171-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046882044", "@num": "L312-106", "#text": "Code des impositions sur les biens et services - art. L312-106 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603461", "@num": "L313-43", "#text": "Code des impositions sur les biens et services - art. L313-43 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875834", "@num": "L313-44", "#text": "Code des impositions sur les biens et services - art. L313-44 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216610", "@num": "L314-35", "#text": "Code des impositions sur les biens et services - art. L314-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875830", "@num": "L314-36", "#text": "Code des impositions sur les biens et services - art. L314-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051179018", "@num": "L322-81", "#text": "Code des impositions sur les biens et services - art. L322-81 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602827", "@num": "L421-173", "#text": "Code des impositions sur les biens et services - art. L421-173 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602675", "@num": "L422-39", "#text": "Code des impositions sur les biens et services - art. L422-39 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602507", "@num": "L423-46", "#text": "Code des impositions sur les biens et services - art. L423-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602487", "@num": "L423-55", "#text": "Code des impositions sur les biens et services - art. L423-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626053", "@num": "L452-26", "#text": "Code des impositions sur les biens et services - art. L452-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626129", "@num": "L453-23", "#text": "Code des impositions sur les biens et services - art. L453-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626509", "@num": "L455-15", "#text": "Code des impositions sur les biens et services - art. L455-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626533", "@num": "L455-26", "#text": "Code des impositions sur les biens et services - art. L455-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626597", "@num": "L455-55", "#text": "Code des impositions sur les biens et services - art. L455-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626491", "@num": "L455-7", "#text": "Code des impositions sur les biens et services - art. L455-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602319", "@num": "L471-56", "#text": "Code des impositions sur les biens et services - art. L471-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602317", "@num": "L471-57", "#text": "Code des impositions sur les biens et services - art. L471-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053100815", "@num": "1", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGISCTA000006084265", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151512", "@num": "L436-13", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L436-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151613", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053269267", "@num": "L137-27", "#text": "Code de la sécurité sociale. - art. L137-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052115973", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151328", "@num": "L2333-55-2", "#text": "Code général des collectivités territoriales - art. L2333-55-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151345", "@num": "L2333-95", "#text": "Code général des collectivités territoriales - art. L2333-95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188725", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188734", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188756", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188762", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188767", "@num": "1590", "#text": "Code général des impôts, CGI. - art. 1590 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188828", "@num": "1609 duotricies", "#text": "Code général des impôts, CGI. - art. 1609 duotricies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188814", "@num": "1609 sexdecies C", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188818", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188833", "@num": "1609 tertricies", "#text": "Code général des impôts, CGI. - art. 1609 tertricies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188848", "@num": "1613 quater", "#text": "Code général des impôts, CGI. - art. 1613 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188857", "@num": "1622", "#text": "Code général des impôts, CGI. - art. 1622 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188936", "@num": "1671", "#text": "Code général des impôts, CGI. - art. 1671 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154619", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154652", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154676", "@num": "235 ter ZD bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZD bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154681", "@num": "235 ter ZE bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZE bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187694", "@num": "302 bis WA", "#text": "Code général des impôts, CGI. - art. 302 bis WA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187691", "@num": "302 bis WB", "#text": "Code général des impôts, CGI. - art. 302 bis WB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187686", "@num": "302 bis WC", "#text": "Code général des impôts, CGI. - art. 302 bis WC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151747", "@num": "L716-3", "#text": "Code rural et de la pêche maritime - art. 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Les règles relatives au contrôle, y compris les obligations facilitant le contrôle auxquelles sont tenues les redevables et autres personnes soumises aux obligations fiscales, aux procédures d'établissement de l'impôt en cas de méconnaissance par le redevable de ses obligations, au recouvrement autre que le paiement spontané par le redevable, aux sanctions et au contentieux de l'impôt, y compris les réclamations, sont déterminées par les dispositions du livre II du code général des impôts et du livre des procédures fiscales qui sont propres à l'imposition concernée et par celles qui sont applicables aux taxes sur les biens et services.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000053100871", "cible": false, "cidtexte": "LEGITEXT000006070158", "id": "LEGIARTI000053151512", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000044604039", "cible": true, "cidtexte": "LEGITEXT000006070158", "id": "LEGIARTI000053151512", "typelien": "CITATION" }, { "article_id": "LEGIARTI000053150405", "cible": true, "cidtexte": "LEGITEXT000006070158", "id": "LEGIARTI000053151512", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000053151512", "liens_entrants": true }

Article L436-13 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/09/2026 (Code de l'entrée et du séjour des étrangers et du droit d'asile)