{ "article": { "LEGIARTI000053491613": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L454-17", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053491613", "URL": "article/LEGI/ARTI/00/00/53/49/16/LEGIARTI000053491613.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053100825", "@num": "6", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048626321", "@fin": "2999-01-01", "#text": "Section 2 : Taxe sur la publicité diffusée au moyen de services d'accès à des contenus audiovisuels à la demande", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048626287", "@fin": "2999-01-01", "#text": "Chapitre IV : PUBLICITÉ", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048625980", "@fin": "2999-01-01", "#text": "Titre V : COMMUNICATION, NUMÉRIQUE, CULTURE", "@debut": "2024-01-01" } ] }, "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": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048626325", "@fin": "2026-09-01", "@num": "L454-17", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053491613", "@fin": "2999-01-01", "@num": "L454-17", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est soumis à la taxe le service de diffusion de messages publicitaires et de parrainage sur un service d'accès à des contenus audiovisuels qui remplit l'ensemble des conditions prévues à l'article L. 454-18.

" } }, "LEGIARTI000053100825": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053100825", "URL": "article/LEGI/ARTI/00/00/53/10/08/LEGIARTI000053100825.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053151006", "@num": "L313-24", "#text": "Code des impositions sur les biens et services - art. L313-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053464635", "@num": "L314-14", "#text": "Code des impositions sur les biens et services - art. L314-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053491556", "@num": "L454-11", "#text": "Code des impositions sur les biens et services - art. L454-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053491592", "@num": "L454-12", "#text": "Code des impositions sur les biens et services - art. L454-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053491613", "@num": "L454-17", "#text": "Code des impositions sur les biens et services - art. 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L454-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053491688", "@num": "L454-27", "#text": "Code des impositions sur les biens et services - art. L454-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053491526", "@num": "L454-7", "#text": "Code des impositions sur les biens et services - art. L454-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053491458", "@num": "L471-11", "#text": "Code des impositions sur les biens et services - art. 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L453-78 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150958", "@num": "L454-10", "#text": "Code des impositions sur les biens et services - art. L454-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150806", "@num": "L454-18", "#text": "Code des impositions sur les biens et services - art. L454-18 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150810", "@num": "L454-3", "#text": "Code des impositions sur les biens et services - art. 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L455-38 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150713", "@num": "L455-50", "#text": "Code des impositions sur les biens et services - art. L455-50 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053099746", "@fin": "2999-01-01", "#text": "Section 1 : Code des impositions sur les biens et services", "@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": "LEGIARTI000053100825", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053091801", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L421-161, Art. L422-11, Art. L453-43, Art. L453-78, Art. L455-35 \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L421-99-3 \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L421-238 \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L421-193 \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L312-3, Art. L312-51, Art. L312-53, Art. L313-12, Art. L313-16, Art. L313-17, Art. L313-27, Art. L313-31, Art. L314-10, Art. L314-13, Art. L314-15, Art. L421-11, Art. L312-57-1, Art. L312-70-1, Art. L314-15-1, Art. L453-10, Art. L453-36, Art. L453-56, Art. L455-50, Art. L425-6 \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L311-22, Art. L312-70, Art. L312-76, Art. L312-77, Art. L312-87, Art. L312-90, Art. L313-8, Art. L314-5, Art. L314-6, Art. L421-3, Art. L421-97, Art. L421-155, Art. L423-5, Art. L423-21, Art. L314-4-1, Art. L421-253, Art. L452-2, Art. L452-29, Art. L453-4, Art. L453-37, Art. L454-3, Art. L454-18, Art. L455-38, Art. L312-57-2, Art. L421-36\n
\n

\n
\n
A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L312-9 \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L314-15 \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L454-10 \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L453-60 \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L454-4 \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L314-19 \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L421-189, Art. L312-78 \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L314-13 \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L314-15-2\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000053100825", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000053491613", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000053491613", "liens_entrants": true }

Article L454-17 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/09/2026 (Code des impositions sur les biens et services)