{ "article": { "LEGIARTI000053154716": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-7", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2028-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053154716", "URL": "article/LEGI/ARTI/00/00/53/15/47/LEGIARTI000053154716.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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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Dans le cadre d'une vente à distance de biens importés au sens de l'article L. 211-165, le redevable de la taxe à laquelle est soumise l'importation de produits soumis à accise est déterminé dans les conditions prévues au 2° de l'article L. 215-19 et aux articles L. 215-20 à L. 215-22, y compris lorsqu'ils sont contenus dans un colis de faible valeur.

" } }, "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. L211-180 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154722", "@num": "L211-44", "#text": "Code des impositions sur les biens et services - art. L211-44 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154740", "@num": "L213-13", "#text": "Code des impositions sur les biens et services - art. L213-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154708", "@num": "L213-30", "#text": "Code des impositions sur les biens et services - art. L213-30 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154738", "@num": "L213-32", "#text": "Code des impositions sur les biens et services - art. L213-32 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154736", "@num": "L215-19", "#text": "Code des impositions sur les biens et services - art. L215-19 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154734", "@num": "L215-20", "#text": "Code des impositions sur les biens et services - art. 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L222-21 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107150", "@num": "L222-22", "#text": "Code des impositions sur les biens et services - art. L222-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107152", "@num": "L222-23", "#text": "Code des impositions sur les biens et services - art. L222-23 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107154", "@num": "L222-24", "#text": "Code des impositions sur les biens et services - art. 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L222-27 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154726", "@num": "L223-20", "#text": "Code des impositions sur les biens et services - art. L223-20 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107405", "@num": "L233-8", "#text": "Code des impositions sur les biens et services - art. L233-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107469", "@num": "L234-6", "#text": "Code des impositions sur les biens et services - art. 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 L241-7 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/07/2028 (Code des impositions sur les biens et services)