{ "article": { "LEGIARTI000053189256": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L30", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-09-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053189256", "URL": "article/LEGI/ARTI/00/00/53/18/92/LEGIARTI000053189256.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 49 de l'ordonnance n° 2025-1247 du 17 décembre 2025, ces dispositions, dans leur rédaction issue de ladite ordonnance, entrent en vigueur le 1^er septembre 2026.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 323 (1ER MEMBRE DE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006927476", "@num": "2", "#text": "Décret n°93-265 du 26 février 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000048636909", "@num": "L664-18", "#text": "Code rural - art. L664-18", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1903-03-31 ART. 22", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1923-02-28 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000053100837", "@num": "12", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053100837", "@num": "12", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006316163", "@num": "R*30-1", "#text": "Livre des procédures fiscales - art. R*30-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316145", "@num": "R30-2", "#text": "Livre des procédures fiscales - art. R30-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197478", "@fin": "2026-09-01", "#text": "1 : Contributions indirectes", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191967", "@fin": "2026-09-01", "#text": "B : Contrôle sur les lieux d'exercice de l'activité", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2026-09-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314980", "@fin": "1992-12-31", "@num": "L30", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006314981", "@fin": "2026-09-01", "@num": "L30", "@etat": "ABROGE_DIFF", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053189256", "@fin": "2026-09-01", "@num": "L30", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les distillations faites par les bouilleurs de cru à l'atelier public ou dans les associations coopératives définies à l'article L. 664-18 du code rural et de la pêche maritime sont soumises au contrôle des agents de l'administration.

" } }, "LEGIARTI000048652463": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L664-18", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048652463", "URL": "article/LEGI/ARTI/00/00/48/65/24/LEGIARTI000048652463.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 43 de l'ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er juillet 2025.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048624958", "@num": "33", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 33", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000053189256", "@num": "L30", "#text": "Livre des procédures fiscales - art. L30 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048652471", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Dispositions propres aux bouilleurs de cru", "@debut": "2025-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048652479", "@fin": "2999-01-01", "#text": "Sous-section 2 : Opérations de distillation", "@debut": "2025-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048652501", "@fin": "2999-01-01", "#text": "Section 2 : Distillation", "@debut": "2025-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000019077314", "@fin": "2010-05-08", "#text": "Chapitre IV : Dispositions diverses.", "@debut": "2008-06-27" }, { "@id": "LEGISCTA000022196932", "@fin": "2999-01-01", "#text": "Chapitre IV : Les fruits, les légumes et l'horticulture.", "@debut": "2010-05-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138358", "@fin": "2999-01-01", "#text": "Titre VI : Les productions végétales", "@debut": "1998-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121424", "@fin": "2999-01-01", "#text": "Livre VI : Production et marchés", "@debut": "1998-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048652463", "@fin": "2999-01-01", "@num": "L664-18", "@etat": "VIGUEUR", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est considéré comme un syndicat ou une association coopérative le groupement constitué par des bouilleurs de cru afin de mutualiser leurs opérations de distillation dans les conditions suivantes :
\n
\n 1° La distillation est réalisée dans des locaux gérés par ce groupement, agréés par l'administration et soumis aux conditions prévues à l'article L. 664-14 ;
\n
\n 2° Seuls sont distillés les produits des membres du groupement.
\n
\n Les membres de chaque groupement sont solidairement responsables de toutes les infractions commises dans le local commun.
\n
\n Les syndicats professionnels ou associations coopératives peuvent toutefois présenter à l'agrément de l'administration deux de leurs membres qui sont solidairement responsables des infractions commises dans le local commun. Ces deux membres sont également redevables de l'accise sur les manquants constatés en application de l'article L. 313-38-1 du code des impositions sur les biens et services. L'exercice de cette faculté ne porte pas atteinte au recours contre les membres du syndicat ou les associés, tel qu'il est réglé par les statuts.

" } }, "LEGIARTI000053100837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053100837", "URL": "article/LEGI/ARTI/00/00/53/10/08/LEGIARTI000053100837.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006197478", "#text": "Livre des procédures fiscales - 1 : Contributions indirectes (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191966", "#text": "Livre des procédures fiscales - A : Contrôle à la circulation (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191967", "#text": "Livre des procédures fiscales - B : Contrôle sur les lieux d'exercice de l'acti... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191981", "#text": "Livre des procédures fiscales - C : Droit de visite (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030043031", "#text": "Livre des procédures fiscales - D : Droit d'audition (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000042842913", "#text": "Livre des procédures fiscales - E : Prélèvement d'échantillons (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006180031", "#text": "Livre des procédures fiscales - III : Dispositions particulières aux contributi... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189198", "@num": "L10 BA", "#text": "Livre des procédures fiscales - art. L10 BA (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189193", "@num": "L10-0 AC", "#text": "Livre des procédures fiscales - art. L10-0 AC (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189205", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189211", "@num": "L13 D", "#text": "Livre des procédures fiscales - art. L13 D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189213", "@num": "L13 E", "#text": "Livre des procédures fiscales - art. L13 E (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189243", "@num": "L16 D", "#text": "Livre des procédures fiscales - art. L16 D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189187", "@num": "L16 D-0", "#text": "Livre des procédures fiscales - art. L16 D-0 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189249", "@num": "L16 F", "#text": "Livre des procédures fiscales - art. L16 F (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189253", "@num": "L16 G", "#text": "Livre des procédures fiscales - art. L16 G (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189216", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315658", "@num": "L24", "#text": "Livre des procédures fiscales - art. L24 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314971", "@num": "L25", "#text": "Livre des procédures fiscales - art. L25 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092435", "@num": "L26", "#text": "Livre des procédures fiscales - art. L26 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315001", "@num": "L27", "#text": "Livre des procédures fiscales - art. L27 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915054", "@num": "L28", "#text": "Livre des procédures fiscales - art. L28 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314979", "@num": "L29", "#text": "Livre des procédures fiscales - art. L29 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189256", "@num": "L30", "#text": "Livre des procédures fiscales - art. L30 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189256", "@num": "L30", "#text": "Livre des procédures fiscales - art. L30 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915045", "@num": "L31", "#text": "Livre des procédures fiscales - art. L31 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314985", "@num": "L32", "#text": "Livre des procédures fiscales - art. L32 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874411", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874400", "@num": "L34 A", "#text": "Livre des procédures fiscales - art. L34 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915036", "@num": "L35", "#text": "Livre des procédures fiscales - art. L35 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315666", "@num": "L36", "#text": "Livre des procédures fiscales - art. L36 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874390", "@num": "L36 A", "#text": "Livre des procédures fiscales - art. L36 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189260", "@num": "L38", "#text": "Livre des procédures fiscales - art. L38 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189260", "@num": "L38", "#text": "Livre des procédures fiscales - art. L38 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189390", "@num": "L39", "#text": "Livre des procédures fiscales - art. L39 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915034", "@num": "L40", "#text": "Livre des procédures fiscales - art. L40 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189272", "@num": "L45 C", "#text": "Livre des procédures fiscales - art. L45 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189274", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189278", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189286", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189293", "@num": "L55", "#text": "Livre des procédures fiscales - art. L55 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189298", "@num": "L59 A", "#text": "Livre des procédures fiscales - art. L59 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189303", "@num": "L66 A", "#text": "Livre des procédures fiscales - art. L66 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189307", "@num": "L77", "#text": "Livre des procédures fiscales - art. L77 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189313", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189335", "@num": "L80 F", "#text": "Livre des procédures fiscales - art. L80 F (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189339", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189345", "@num": "L80 I", "#text": "Livre des procédures fiscales - art. L80 I (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189354", "@num": "L80 K", "#text": "Livre des procédures fiscales - art. L80 K (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189360", "@num": "L80 L", "#text": "Livre des procédures fiscales - art. L80 L (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189368", "@num": "L80 O", "#text": "Livre des procédures fiscales - art. L80 O (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189377", "@num": "L80 P", "#text": "Livre des procédures fiscales - art. L80 P (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189189", "@num": "L80 PA", "#text": "Livre des procédures fiscales - art. L80 PA (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189384", "@num": "L80 PB", "#text": "Livre des procédures fiscales - art. L80 PB (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189382", "@num": "L80 PC", "#text": "Livre des procédures fiscales - art. L80 PC (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189310", "@num": "L80-0 A", "#text": "Livre des procédures fiscales - art. L80-0 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053099748", "@fin": "2999-01-01", "#text": "Section 3 : Livre des procédures fiscales", "@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": [ { "LIEN_ART": { "@id": "LEGIARTI000053100837", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053091945", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L13\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L10-0 AC\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L16 D\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L16 G\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L59 A\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L77\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 B\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 I\n
\n

\n
\n
A créé les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 PB, Art. L80 PC\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Livre des procédures fiscales
\n Sct. III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées, Sct. A : Contrôle à la circulation, Art. L24, Art. L25, Sct. B : Contrôle sur les lieux d'exercice de l'activité, Sct. 1 : Contributions indirectes, Art. L26, Art. L27, Art. L28, Art. L29, Art. L30, Art. L31, Art. L32, Art. L34, Art. L34 A, Art. L35, Art. L36, Art. L36 A, Sct. C : Droit de visite, Art. L38, Sct. D : Droit d'audition, Art. L39, Sct. E : Prélèvement d'échantillons, Art. L40\n
\n

\n
\n
A créé les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L16 D-0\n
\n

\n
\n
A créé les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 PA\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L10 BA\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L13 D\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L16-0 BA\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L16 F\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L47 A\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L45 C\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L51\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 H\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 K\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 L\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 O\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L13 E\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L38\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L30\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L48\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L55\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80-0 A\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 F\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 P\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L66 A\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000053100837", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000053189256", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000053100837", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000053189256", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000048652463", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000053189256", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000053189256", "liens_entrants": true }

Article L30 AUTONOME VIGUEUR_DIFF, en vigueur du 01/09/2026 au 01/09/2026 (Livre des procédures fiscales)