{ "article": { "LEGIARTI000053154734": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L215-20", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2028-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053154734", "URL": "article/LEGI/ARTI/00/00/53/15/47/LEGIARTI000053154734.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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Est redevable de la taxe à laquelle est soumise l'importation des biens, le fournisseur de la vente à distance de biens importés, autres que ceux contenus dans un colis de faible valeur, qui est située sur le territoire de taxation ou le territoire d'un autre Etat membre de l'Union européenne en application de l'article L. 211-167.

" } }, "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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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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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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L243-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053099749", "@fin": "2999-01-01", "#text": "Section 4 : Autres modifications", "@debut": "2025-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053100132", "@fin": "2999-01-01", "#text": "Chapitre Ier : Modifications des codes et lois fiscaux", "@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": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053100851", "@fin": "2999-01-01", "@num": "19", "@etat": "VIGUEUR", "@debut": "2025-12-21", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053092122", "@fin": "2999-01-01", "@num": "19", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Au 1^er juillet 2028 :

Article L215-20 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/07/2028 (Code des impositions sur les biens et services)