{ "article": { "LEGIARTI000053330524": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A422-8", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053330524", "URL": "article/LEGI/ARTI/00/00/53/33/05/LEGIARTI000053330524.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 3 de l'arrêté du 24 décembre 2025 (NOR : CPPE2534454A), ces dispositions, dans leur rédaction issue du 5° de l'article 1er de l'arrêté précité, entrent en vigueur le 1er avril 2026.

" }, "LIENS": { "LIEN": [ { "#text": "Décret n°2024-610 du 26 juin 2024 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000049796799", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000044599493", "@num": "L422-21", "#text": "Code des impositions sur les biens et services - art. L422-21", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000051760842", "#text": "Arrêté du 10 juin 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051760114", "@nortexte": "ECOE2508754A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-06-10" }, { "@id": "LEGITEXT000053321855", "#text": "Arrêté du 24 décembre 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" }, { "@id": "LEGIARTI000053321893", "@num": "1", "#text": "Arrêté du 24 décembre 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000049804046", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Tarif de l'aviation civile", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049804044", "@fin": "2999-01-01", "#text": "Sous-section 2 : Montant de la taxe", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049804038", "@fin": "2999-01-01", "#text": "Section 2 : Taxe sur le transport aérien de passagers", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049804018", "@fin": "2999-01-01", "#text": "Chapitre II : TRANSPORT AÉRIEN", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049803866", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049803860", "@fin": "2999-01-01", "#text": "Livre IV : DISPOSITIFS SECTORIELS", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049802033", "@fin": "2999-01-01", "#text": "PARTIE RÉGLEMENTAIRE", "@debut": "2025-01-01" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049804048", "@fin": "2025-04-01", "@num": "A422-8", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000050931978", "@fin": "2025-06-20", "@num": "A422-8", "@etat": "MODIFIE", "@debut": "2025-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051763840", "@fin": "2026-04-01", "@num": "A422-8", "@etat": "ABROGE_DIFF", "@debut": "2025-06-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053330524", "@fin": "2999-01-01", "@num": "A422-8", "@etat": "VIGUEUR_DIFF", "@debut": "2026-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le tarif de l'aviation civile mentionné à l'article L. 422-21 est égal, du 1er avril 2026 au 31 mars 2027, aux montants suivants :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tDESTINATION FINALE	\n \n\t\t\tTARIF DU 1^erAVRIL 2026 AU 31 MARS 2027 (€)
\n Européenne ou assimilée \n	5,21
Intermédiaire ou lointaine	\n 9,37 \n

\n\n
" } }, "LEGIARTI000044602727": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-21", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-03-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044602727", "URL": "article/LEGI/ARTI/00/00/44/60/27/LEGIARTI000044602727.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGISCTA000044599453", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Montant des taxes (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053330524", "@num": "A422-8", "#text": "Code des impositions sur les biens et services - art. A422-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602729", "@num": "L422-20", "#text": "Code des impositions sur les biens et services - art. L422-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196611", "@num": "L422-26", "#text": "Code des impositions sur les biens et services - art. L422-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048907837", "@num": "9", "#text": "Arrêté du 13 décembre 2022 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGITEXT000050920902", "#text": "Arrêté du 26 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050872796", "@nortexte": "ECOE2435208A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-26" }, { "@id": "LEGITEXT000053321855", "#text": "Arrêté du 24 décembre 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K, II, 1, al. 1, al. 2, al. 3, al. 5 et al. 6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602731", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Règles générales", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602735", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant de la taxe", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602753", "@fin": "2999-01-01", "#text": "Section 2 : Taxe sur le transport aérien de passagers", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602795", "@fin": "2999-01-01", "#text": "Chapitre II : TRANSPORT AÉRIEN", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044602727", "@fin": "2025-03-01", "@num": "L422-21", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215036", "@fin": "2999-01-01", "@num": "L422-21", "@etat": "VIGUEUR", "@debut": "2025-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le tarif de l'aviation civile prévu au 1° de l'article L. 422-20 est égal, pour l'année 2021, aux montants suivants :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

DESTINATION FINALE	TARIF EN 2021 \n\t\t\t(€)
Européenne ou assimilée	4,66
Tierce	8,37

\n\n

A compter de 2022, ce tarif est indexé sur l'inflation dans les conditions prévues par la sous-section 2 de la section 1 du présent chapitre.

" } }, "LEGIARTI000051215036": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-21", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051215036", "URL": "article/LEGI/ARTI/00/00/51/21/50/LEGIARTI000051215036.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l’article 30 de la LOI n° 2025-127 du 14 février 2025 de finances pour 2025, ces dispositions entrent en vigueur le 1er mars 2025.

Conformément au III dudit article, elles sont applicables dans les collectivités mentionnées aux 1° à 4° de l'article L. 422-16 du code des impositions sur les biens et services.

La perte de recettes résultant pour l'Etat du dernier alinéa du 4° du I et du II est compensée, à due concurrence, par la création d'une taxe additionnelle à l'accise sur les tabacs prévue au chapitre IV du titre Ier du livre III du code des impositions sur les biens et services.

" }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000053330524", "@num": "A422-8", "#text": "Code des impositions sur les biens et services - art. A422-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602729", "@num": "L422-20", "#text": "Code des impositions sur les biens et services - art. L422-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196611", "@num": "L422-26", "#text": "Code des impositions sur les biens et services - art. L422-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048907837", "@num": "9", "#text": "Arrêté du 13 décembre 2022 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGITEXT000050920902", "#text": "Arrêté du 26 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050872796", "@nortexte": "ECOE2435208A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-26" }, { "@id": "LEGIARTI000051173095", "@num": "30", "#text": "LOI n°2025-127 du 14 février 2025 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000053321855", "#text": "Arrêté du 24 décembre 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K, II, 1, al. 1, al. 2, al. 3, al. 5 et al. 6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602731", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Règles générales", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602735", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant de la taxe", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602753", "@fin": "2999-01-01", "#text": "Section 2 : Taxe sur le transport aérien de passagers", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602795", "@fin": "2999-01-01", "#text": "Chapitre II : TRANSPORT AÉRIEN", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044602727", "@fin": "2025-03-01", "@num": "L422-21", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215036", "@fin": "2999-01-01", "@num": "L422-21", "@etat": "VIGUEUR", "@debut": "2025-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le tarif de l'aviation civile prévu au 1° de l'article L. 422-20 est égal, du 1er mars 2025 au 31 mars 2025, aux montants suivants :
\n
\n(En euros)

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tDestination finale	\n \n\t\t\tTarif
\n \n\t\t\tEuropéenne ou assimilée	\n \n\t\t\t5,05
\n \n\t\t\tIntermédiaire ou lointaine	\n \n\t\t\t9,09

\n\n
\n

\n
\n Ce tarif est indexé sur l'inflation dans les conditions prévues à la sous-section 2 de la section 1 du présent chapitre.

" } }, "LEGIARTI000053321893": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053321893", "URL": "article/LEGI/ARTI/00/00/53/32/18/LEGIARTI000053321893.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053330513", "@num": "A132-2", "#text": "Code des impositions sur les biens et services - art. A132-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053330508", "@num": "A421-52", "#text": "Code des impositions sur les biens et services - art. A421-52 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053330505", "@num": "A421-53", "#text": "Code des impositions sur les biens et services - art. A421-53 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053330528", "@num": "A422-1", "#text": "Code des impositions sur les biens et services - art. A422-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053330520", "@num": "A422-30", "#text": "Code des impositions sur les biens et services - art. A422-30 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053330524", "@num": "A422-8", "#text": "Code des impositions sur les biens et services - art. A422-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053330498", "@num": "A423-16", "#text": "Code des impositions sur les biens et services - art. A423-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000053229989", "@nor": "CPPE2534454A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 24 décembre 2025 constatant les tarifs de certaines impositions sur les biens et services pour l'année 2026", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053229989", "@c_titre_court": "Arrêté du 24 décembre 2025" }, { "@fin": "2999-01-01", "#text": "Arrêté du 24 décembre 2025 constatant les tarifs de certaines impositions sur les biens et services pour l'année 2026", "@debut": "2026-01-01", "@id_txt": "LEGITEXT000053321855", "@c_titre_court": "Arrêté du 24 décembre 2025" } ], "@ministere": "Ministère de l'action et des comptes publics", "@date_publi": "2025-12-31", "@date_signature": "2025-12-24", "@num_parution_jo": "0306" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053321893", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053230027", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. A422-1, Art. A422-8, Art. A422-30\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. A132-2, Art. A421-52, Art. A421-53, Art. A423-16\n
\n

\n
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Article A422-8 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/04/2026 (Code des impositions sur les biens et services)