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Conformément au 1^er alinéa du I de l'article 19 et à l'article 49 de l'ordonnance n° 2025-1247 du 17 décembre 2025, ces dispositions, dans leur rédaction résultant de ce même article 19, entrent en vigueur au 1^er juillet 2028.

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Le lieu de la vente à distance de produits à accise importés est celui du lieu de destination, sans que la réserve mentionnée à l'article L. 211-167 soit applicable.

" } }, "LEGIARTI000053100851": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000053100851", "URL": "article/LEGI/ARTI/00/00/53/10/08/LEGIARTI000053100851.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000053105310", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Régime de stocks sous contrat de... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053107142", "#text": "Code des impositions sur les biens et services - Section 4 : Importations de colis de faible val... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154748", "@num": "L211-101", "#text": "Code des impositions sur les biens et services - art. L211-101 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154746", "@num": "L211-106", "#text": "Code des impositions sur les biens et services - art. L211-106 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053105312", "@num": "L211-144", "#text": "Code des impositions sur les biens et services - art. L211-144 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053105314", "@num": "L211-145", "#text": "Code des impositions sur les biens et services - art. L211-145 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053105316", "@num": "L211-146", "#text": "Code des impositions sur les biens et services - art. L211-146 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053105318", "@num": "L211-147", "#text": "Code des impositions sur les biens et services - art. L211-147 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053105320", "@num": "L211-148", "#text": "Code des impositions sur les biens et services - art. L211-148 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154744", "@num": "L211-168", "#text": "Code des impositions sur les biens et services - art. L211-168 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154702", "@num": "L211-174", "#text": "Code des impositions sur les biens et services - art. L211-174 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154742", "@num": "L211-175", "#text": "Code des impositions sur les biens et services - art. L211-175 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154704", "@num": "L211-178", "#text": "Code des impositions sur les biens et services - art. L211-178 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154706", "@num": "L211-180", "#text": "Code des impositions sur les biens et services - art. 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L234-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107545", "@num": "L235-22", "#text": "Code des impositions sur les biens et services - art. L235-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154714", "@num": "L241-5", "#text": "Code des impositions sur les biens et services - art. L241-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154716", "@num": "L241-7", "#text": "Code des impositions sur les biens et services - art. 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I. - Au 1^er juillet 2028 :

Article L241-5 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/07/2028 (Code des impositions sur les biens et services)