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Conformément au II de l'article 66 de la loi n° 2026-103 du 19 février 2026, ces dispositions, dans leur rédaction résultant du I de l'article précité, entrent en vigueur le 1^er janvier 2027.

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La puissance propulsive d'un engin flottant s'entend du cumul des puissances nettes maximales de ses moteurs utilisés directement ou indirectement à des fins de propulsion.

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I. - A abrogé les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Art. L423-19\n
\n

\n
\n

A créé les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Art. L423-24-2\n
\n

\n
\n

A créé les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Art. L423-26-1\n
\n

\n
\n

Article L423-8 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/01/2027 (Code des impositions sur les biens et services)