{ "article": { "LEGIARTI000053154738": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L213-32", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2028-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053154738", "URL": "article/LEGI/ARTI/00/00/53/15/47/LEGIARTI000053154738.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": "LEGIARTI000053100851", "@num": "19", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053105541", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Opérations intercalaires grevées de taxe intégralement déductible", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053105485", "@fin": "2999-01-01", "#text": "Sous-section 3 : Exonérations spécifiques aux échanges intra-européens et internationaux", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053105465", "@fin": "2999-01-01", "#text": "Section 1 : Règles de calcul", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053105461", "@fin": "2999-01-01", "#text": "Chapitre III : MONTANT DE LA TAXE SUR LA VALEUR AJOUTÉE", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053104919", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053104915", "@fin": "2999-01-01", "#text": "Livre II : TAXE SUR LA VALEUR AJOUTÉE", "@debut": "2026-09-01" } ] }, "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": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053105545", "@fin": "2028-07-01", "@num": "L213-32", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053154738", "@fin": "2999-01-01", "@num": "L213-32", "@etat": "VIGUEUR_DIFF", "@debut": "2028-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est exonérée la livraison de biens ou la prestation de services effectuée à destination d'un facilitateur numérique mentionnée au 1° de l'article L. 211-175.

" } }, "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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L222-27 (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 L213-32 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/07/2028 (Code des impositions sur les biens et services)