{ "article": { "LEGIARTI000053154728": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L216-50", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2028-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053154728", "URL": "article/LEGI/ARTI/00/00/53/15/47/LEGIARTI000053154728.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.

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L'assujetti tient un registre des transports intra-européens de biens en provenance du territoire de taxation qu'il organise dans le cadre d'une présence temporaire sur le territoire d'un autre Etat membre de l'Union européenne au sens de l'article L. 211-139.

" } }, "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. 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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 L216-50 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/07/2028 (Code des impositions sur les biens et services)