{ "article": { "LEGIARTI000053491797": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-174", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053491797", "URL": "article/LEGI/ARTI/00/00/53/49/17/LEGIARTI000053491797.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044817600", "@num": "46-1", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46-1", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000053100827", "@num": "7", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 7", "@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": "LEGISCTA000044602839", "@fin": "2026-05-01", "#text": "Section 4 : Taxe sur le renouvellement du permis de conduire", "@debut": "2022-01-01" }, { "@id": "LEGISCTA000053547079", "@fin": "2999-01-01", "#text": "Section 4 : Taxe sur le renouvellement et l'échange du permis de conduire", "@debut": "2026-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603327", "@fin": "2999-01-01", "#text": "Chapitre Ier : DÉPLACEMENTS ROUTIERS", "@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": "LEGIARTI000044602825", "@fin": "2022-08-18", "@num": "L421-174", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046196639", "@fin": "2026-09-01", "@num": "L421-174", "@etat": "ABROGE_DIFF", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053547059", "@fin": "2999-01-01", "@num": "L421-174", "@etat": "VIGUEUR_DIFF", "@debut": "2026-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053491797", "@fin": "2999-01-01", "@num": "L421-174", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'affectation du produit de la taxe aux personnes morales autres que l'Etat est déterminée par le 2° de l'article 46-1 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012.

" } }, "LEGIARTI000044817603": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044817603", "URL": "article/LEGI/ARTI/00/00/44/81/76/LEGIARTI000044817603.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044595138", "@num": "29", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 29", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000053491797", "@num": "L421-174", "#text": "Code des impositions sur les biens et services - art. L421-174", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053545149", "@num": "L421-92", "#text": "Code des impositions sur les biens et services - art. L421-92 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053563909", "@num": "125", "#text": "LOI n°2025-127 du 14 février 2025 - art. 125 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000020515751", "@num": "1628 bis", "#text": "Code général des impôts, CGI. - art. 1628 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311166", "@num": "953", "#text": "Code général des impôts, CGI. - art. 953", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042772052", "@num": "L436-7", "#text": "Code de l'entrée et du séjour des étrangers et du droit d'asile. - art. L436-7", "@sens": "source", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028508194", "@fin": "2999-01-01", "#text": "B. ― Autres dispositions", "@debut": "2011-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028508189", "@fin": "2999-01-01", "#text": "II. - RESSOURCES AFFECTÉES", "@debut": "2011-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025048242", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2011-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025048248", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2011-12-30" } ] }, "@cid": "JORFTEXT000025044460", "@nor": "BCRX1125684L", "@num": "2011-1977", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2011-1977 du 28 décembre 2011 de finances pour 2012", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025044460", "@c_titre_court": "LOI n° 2011-1977 du 28 décembre 2011" }, { "@fin": "2999-01-01", "#text": "LOI n° 2011-1977 du 28 décembre 2011 de finances pour 2012 (1)", "@debut": "2011-12-30", "@id_txt": "LEGITEXT000025048241", "@c_titre_court": "LOI n°2011-1977 du 28 décembre 2011" } ], "@date_publi": "2011-12-29", "@date_signature": "2011-12-28", "@num_parution_jo": "0301" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044817603", "@fin": "2023-12-31", "@num": "46-1", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048849148", "@fin": "2026-05-01", "@num": "46-1", "@etat": "ABROGE_DIFF", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053547106", "@fin": "2999-01-01", "@num": "46-1", "@etat": "VIGUEUR_DIFF", "@debut": "2026-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Sont affectés à l'Agence nationale des titres sécurisés, dans la limite des plafonds prévus, le cas échéant, pour chacun d'entre eux à l'article 46 de la présente loi, le produit des taxes suivantes :

\n
\n

1° La taxe fixe sur l'immatriculation des véhicules prévue au 1° de l'article L. 421-30 du code des impositions sur les biens et services, à hauteur de 4 € par certificat taxé ;

\n
\n

2° La taxe sur le renouvellement du permis de conduire mentionnée à l'article L. 421-168 du code des impositions sur les biens et services ;

\n
\n

3° Le droit de timbre prévu au I de l'article 953 du code général des impôts ;

\n
\n

4° Les droits de timbre prévus au IV de l'article 953 du même code et à l'article L. 436-7 du code de l'entrée et du séjour des étrangers et du droit d'asile ;

\n
\n

5° Le droit de timbre prévu à l'article 1628 bis du code général des impôts.

\n
\n

II. - L'Agence nationale des titres sécurisés transmet chaque semestre, à titre gratuit, aux régions qui en font la demande, les données et informations non nominatives relatives aux certificats dont la délivrance est, au cours de cette période, réputée être intervenue sur leur territoire en application des dispositions des articles L. 421-43 et L. 421-44 du code des impositions sur les biens et services.

" } }, "LEGIARTI000048849148": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46-1", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-05-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048849148", "URL": "article/LEGI/ARTI/00/00/48/84/91/LEGIARTI000048849148.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053491797", "@num": "L421-174", "#text": "Code des impositions sur les biens et services - art. L421-174", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053545149", "@num": "L421-92", "#text": "Code des impositions sur les biens et services - art. L421-92 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050759397", "@num": "156", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 156 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000053563909", "@num": "125", "#text": "LOI n°2025-127 du 14 février 2025 - art. 125 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000020515751", "@num": "1628 bis", "#text": "Code général des impôts, CGI. - art. 1628 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311166", "@num": "953", "#text": "Code général des impôts, CGI. - art. 953", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042772052", "@num": "L436-7", "#text": "Code de l'entrée et du séjour des étrangers et du droit d'asile. - art. L436-7", "@sens": "source", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028508194", "@fin": "2999-01-01", "#text": "B. ― Autres dispositions", "@debut": "2011-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028508189", "@fin": "2999-01-01", "#text": "II. - RESSOURCES AFFECTÉES", "@debut": "2011-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025048242", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2011-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025048248", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2011-12-30" } ] }, "@cid": "JORFTEXT000025044460", "@nor": "BCRX1125684L", "@num": "2011-1977", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2011-1977 du 28 décembre 2011 de finances pour 2012", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025044460", "@c_titre_court": "LOI n° 2011-1977 du 28 décembre 2011" }, { "@fin": "2999-01-01", "#text": "LOI n° 2011-1977 du 28 décembre 2011 de finances pour 2012 (1)", "@debut": "2011-12-30", "@id_txt": "LEGITEXT000025048241", "@c_titre_court": "LOI n°2011-1977 du 28 décembre 2011" } ], "@date_publi": "2011-12-29", "@date_signature": "2011-12-28", "@num_parution_jo": "0301" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044817603", "@fin": "2023-12-31", "@num": "46-1", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048849148", "@fin": "2026-05-01", "@num": "46-1", "@etat": "ABROGE_DIFF", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053547106", "@fin": "2999-01-01", "@num": "46-1", "@etat": "VIGUEUR_DIFF", "@debut": "2026-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Sont affectés à l'Agence nationale des titres sécurisés, dans la limite des plafonds annuels prévus, le cas échéant, pour chacun d'entre eux, le produit des taxes suivantes :

1° La taxe fixe sur l'immatriculation des véhicules prévue au 1° de l'article L. 421-30 du code des impositions sur les biens et services, à hauteur de 4 € par certificat taxé ;

2° La taxe sur le renouvellement du permis de conduire mentionnée à l'article L. 421-168 du code des impositions sur les biens et services ;

3° Le droit de timbre prévu au I de l'article 953 du code général des impôts ;

4° Les droits de timbre prévus au IV de l'article 953 du même code et à l'article L. 436-7 du code de l'entrée et du séjour des étrangers et du droit d'asile ;

5° Le droit de timbre prévu à l'article 1628 bis du code général des impôts.

" } }, "LEGIARTI000053100827": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053100827", "URL": "article/LEGI/ARTI/00/00/53/10/08/LEGIARTI000053100827.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053367001", "@num": "L312-41", "#text": "Code des impositions sur les biens et services - art. L312-41 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053491797", "@num": "L421-174", "#text": "Code des impositions sur les biens et services - art. L421-174 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053491838", "@num": "L422-48", "#text": "Code des impositions sur les biens et services - art. L422-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151049", "@num": "L111-3", "#text": "Code des impositions sur les biens et services - art. L111-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150297", "@num": "L111-6", "#text": "Code des impositions sur les biens et services - art. L111-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151045", "@num": "L112-2", "#text": "Code des impositions sur les biens et services - art. L112-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151042", "@num": "L112-6", "#text": "Code des impositions sur les biens et services - art. L112-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151038", "@num": "L133-4", "#text": "Code des impositions sur les biens et services - art. L133-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151035", "@num": "L311-10", "#text": "Code des impositions sur les biens et services - art. L311-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151030", "@num": "L311-15", "#text": "Code des impositions sur les biens et services - art. L311-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150893", "@num": "L311-22", "#text": "Code des impositions sur les biens et services - art. L311-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151052", "@num": "L312-107", "#text": "Code des impositions sur les biens et services - art. L312-107 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151027", "@num": "L312-47", "#text": "Code des impositions sur les biens et services - art. L312-47 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151022", "@num": "L312-56", "#text": "Code des impositions sur les biens et services - art. L312-56 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150737", "@num": "L312-57-1", "#text": "Code des impositions sur les biens et services - art. L312-57-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151019", "@num": "L312-74", "#text": "Code des impositions sur les biens et services - art. L312-74 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150454", "@num": "L313-12", "#text": "Code des impositions sur les biens et services - art. L313-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151011", "@num": "L313-22", "#text": "Code des impositions sur les biens et services - art. L313-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151006", "@num": "L313-24", "#text": "Code des impositions sur les biens et services - art. L313-24 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151071", "@num": "L313-45", "#text": "Code des impositions sur les biens et services - art. 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L421-188 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150975", "@num": "L421-192", "#text": "Code des impositions sur les biens et services - art. L421-192 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150971", "@num": "L421-215", "#text": "Code des impositions sur les biens et services - art. L421-215 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151101", "@num": "L421-263", "#text": "Code des impositions sur les biens et services - art. 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L471-44 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151243", "@num": "L471-48", "#text": "Code des impositions sur les biens et services - art. L471-48 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151200", "@num": "L471-58", "#text": "Code des impositions sur les biens et services - art. L471-58 (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": "LEGIARTI000053100827", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053091803", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L421-263 \n
\n

Article L421-174 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/09/2026 (Code des impositions sur les biens et services)