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Conformément à l'article 4 de l'arrêté du 8 septembre 2025 (NOR : ECOE2515084A), ces dispositions, dans leur rédaction issue de l'arrêté précité, entrent en vigueur le 1er janvier 2026.

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Le service de la direction générale des finances publiques mentionné à l'article D. 322-60 est la direction des créances spéciales du Trésor.

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\n
A créé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. A322-41, Art. A322-42, Art. A322-43 \n
\n

\n
\n

Article A322-60 AUTONOME MODIFIE_MORT_NE, en vigueur du 01/01/2026 au 25/12/2025 (Code des impositions sur les biens et services)