{ "article": { "LEGIARTI000053562141": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L172-2", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053562141", "URL": "article/LEGI/ARTI/00/00/53/56/21/LEGIARTI000053562141.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IX de l'article 69 de la loi n° 2026-103 du 19 février 2026, ces dispositions, dans leur rédaction résultant de l'article précité, entrent en vigueur le 1^er mars 2026.

" }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000049803798", "@num": "D172-1", "#text": "Code des impositions sur les biens et services - art. D172-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598113", "@num": "L161-1", "#text": "Code des impositions sur les biens et services - art. L161-1", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000047766249", "#text": "Décret n°2023-522 du 28 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047752602", "@nortexte": "ECOE2313304D", "@numtexte": "2023-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-28" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000053511430", "@num": "69", "#text": "LOI n°2026-103 du 19 février 2026 - art. 69 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053508155", "@nortexte": "CPPX2524517L", "@numtexte": "2026-103", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2026-02-19" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044604063", "@fin": "2999-01-01", "#text": "Chapitre II : ACOMPTES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604073", "@fin": "2999-01-01", "#text": "Titre VII : PAIEMENT DE L'IMPÔT", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604257", "@fin": "2999-01-01", "#text": "Livre Ier : DISPOSITIONS GÉNÉRALES", "@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": "LEGIARTI000044604059", "@fin": "2026-03-01", "@num": "L172-2", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053562141", "@fin": "2999-01-01", "@num": "L172-2", "@etat": "VIGUEUR_DIFF", "@debut": "2026-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les acomptes sont régularisés au moment de la déclaration ou, lorsqu'il est dérogé à l'article L. 161-1, au moment de la constatation, dans des conditions déterminées par décret.

" } }, "LEGIARTI000044604107": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L161-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044604107", "URL": "article/LEGI/ARTI/00/00/44/60/41/LEGIARTI000044604107.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053151969", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@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": "LEGIARTI000049803640", "@num": "D161-1", "#text": "Code des impositions sur les biens et services - art. D161-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804206", "@num": "D423-17", "#text": "Code des impositions sur les biens et services - art. D423-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804208", "@num": "D423-18", "#text": "Code des impositions sur les biens et services - art. D423-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150360", "@num": "L161-2", "#text": "Code des impositions sur les biens et services - art. L161-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048628975", "@num": "L161-4", "#text": "Code des impositions sur les biens et services - art. L161-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562141", "@num": "L172-2", "#text": "Code des impositions sur les biens et services - art. L172-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598181", "@num": "L180-1", "#text": "Code des impositions sur les biens et services - art. L180-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051179010", "@num": "L322-79", "#text": "Code des impositions sur les biens et services - art. L322-79 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602855", "@num": "L421-163", "#text": "Code des impositions sur les biens et services - art. L421-163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637695", "@num": "L421-172-1", "#text": "Code des impositions sur les biens et services - art. L421-172-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889952", "@num": "L421-248", "#text": "Code des impositions sur les biens et services - art. L421-248 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602509", "@num": "L423-45", "#text": "Code des impositions sur les biens et services - art. L423-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626048", "@num": "L452-24", "#text": "Code des impositions sur les biens et services - art. L452-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626505", "@num": "L455-13", "#text": "Code des impositions sur les biens et services - art. L455-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626487", "@num": "L455-5", "#text": "Code des impositions sur les biens et services - art. L455-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626595", "@num": "L455-54", "#text": "Code des impositions sur les biens et services - art. L455-54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000047235764", "#text": "Décret n°2023-134 du 27 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGITEXT000047766249", "#text": "Décret n°2023-522 du 28 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047752602", "@nortexte": "ECOE2313304D", "@numtexte": "2023-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-28" }, { "@id": "LEGIARTI000053100843", "@num": "15", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053100907", "@num": "47", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053511466", "@num": "82", "#text": "LOI n°2026-103 du 19 février 2026 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053508155", "@nortexte": "CPPX2524517L", "@numtexte": "2026-103", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2026-02-19" }, { "@id": "LEGIARTI000053562903", "@num": "L541-30-2", "#text": "Code de l'environnement - art. L541-30-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151613", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151617", "@num": "L137-27", "#text": "Code de la sécurité sociale. - art. L137-27", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562946", "@num": "L2333-95", "#text": "Code général des collectivités territoriales - art. L2333-95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188725", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188734", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188756", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188767", "@num": "1590", "#text": "Code général des impôts, CGI. - art. 1590 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188814", "@num": "1609 sexdecies C", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188818", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188833", "@num": "1609 tertricies", "#text": "Code général des impôts, CGI. - art. 1609 tertricies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188823", "@num": "1609 untricies", "#text": "Code général des impôts, CGI. - art. 1609 untricies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188848", "@num": "1613 quater", "#text": "Code général des impôts, CGI. - art. 1613 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188857", "@num": "1622", "#text": "Code général des impôts, CGI. - art. 1622 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154614", "@num": "235 ter X", "#text": "Code général des impôts, CGI. - art. 235 ter X (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154630", "@num": "235 ter XB", "#text": "Code général des impôts, CGI. - art. 235 ter XB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154676", "@num": "235 ter ZD bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZD bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154681", "@num": "235 ter ZE bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZE bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187712", "@num": "302 bis MB", "#text": "Code général des impôts, CGI. - art. 302 bis MB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187707", "@num": "302 bis P", "#text": "Code général des impôts, CGI. - art. 302 bis P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187697", "@num": "302 bis U", "#text": "Code général des impôts, CGI. - art. 302 bis U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044604109", "@fin": "2999-01-01", "#text": "Chapitre Ier : DISPOSITIONS GÉNÉRALES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604111", "@fin": "2999-01-01", "#text": "Titre VI : CONSTATATION DE L'IMPÔT", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604257", "@fin": "2999-01-01", "#text": "Livre Ier : DISPOSITIONS GÉNÉRALES", "@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": "LEGIARTI000044604107", "@fin": "2024-01-01", "@num": "L161-1", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048637537", "@fin": "2026-09-01", "@num": "L161-1", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053150353", "@fin": "2999-01-01", "@num": "L161-1", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les impositions sont constatées par le redevable au moyen d'une déclaration, sans préjudice, le cas échéant, des procédures d'établissement particulières applicables lorsqu'il méconnaît ses obligations et mentionnées à l'article L. 180-1.

" } }, "LEGIARTI000048637537": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L161-1", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-09-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637537", "URL": "article/LEGI/ARTI/00/00/48/63/75/LEGIARTI000048637537.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 43 de l’ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

" }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000053151969", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000049803640", "@num": "D161-1", "#text": "Code des impositions sur les biens et services - art. D161-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804206", "@num": "D423-17", "#text": "Code des impositions sur les biens et services - art. D423-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804208", "@num": "D423-18", "#text": "Code des impositions sur les biens et services - art. D423-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598049", "@num": "L133-2", "#text": "Code des impositions sur les biens et services - art. L133-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150360", "@num": "L161-2", "#text": "Code des impositions sur les biens et services - art. L161-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048628975", "@num": "L161-4", "#text": "Code des impositions sur les biens et services - art. L161-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562141", "@num": "L172-2", "#text": "Code des impositions sur les biens et services - art. L172-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051179010", "@num": "L322-79", "#text": "Code des impositions sur les biens et services - art. L322-79 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602855", "@num": "L421-163", "#text": "Code des impositions sur les biens et services - art. L421-163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637695", "@num": "L421-172-1", "#text": "Code des impositions sur les biens et services - art. L421-172-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889952", "@num": "L421-248", "#text": "Code des impositions sur les biens et services - art. L421-248 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602509", "@num": "L423-45", "#text": "Code des impositions sur les biens et services - art. L423-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626048", "@num": "L452-24", "#text": "Code des impositions sur les biens et services - art. L452-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626505", "@num": "L455-13", "#text": "Code des impositions sur les biens et services - art. L455-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626487", "@num": "L455-5", "#text": "Code des impositions sur les biens et services - art. L455-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626595", "@num": "L455-54", "#text": "Code des impositions sur les biens et services - art. L455-54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000047235764", "#text": "Décret n°2023-134 du 27 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGITEXT000047766249", "#text": "Décret n°2023-522 du 28 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047752602", "@nortexte": "ECOE2313304D", "@numtexte": "2023-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-28" }, { "@id": "LEGIARTI000048624894", "@num": "1", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000053100843", "@num": "15", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053100907", "@num": "47", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053511466", "@num": "82", "#text": "LOI n°2026-103 du 19 février 2026 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053508155", "@nortexte": "CPPX2524517L", "@numtexte": "2026-103", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2026-02-19" }, { "@id": "LEGIARTI000053562903", "@num": "L541-30-2", "#text": "Code de l'environnement - art. L541-30-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151613", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151617", "@num": "L137-27", "#text": "Code de la sécurité sociale. - art. L137-27", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562946", "@num": "L2333-95", "#text": "Code général des collectivités territoriales - art. L2333-95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188725", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188734", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188756", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188767", "@num": "1590", "#text": "Code général des impôts, CGI. - art. 1590 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188814", "@num": "1609 sexdecies C", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188818", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188833", "@num": "1609 tertricies", "#text": "Code général des impôts, CGI. - art. 1609 tertricies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188823", "@num": "1609 untricies", "#text": "Code général des impôts, CGI. - art. 1609 untricies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188848", "@num": "1613 quater", "#text": "Code général des impôts, CGI. - art. 1613 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188857", "@num": "1622", "#text": "Code général des impôts, CGI. - art. 1622 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154614", "@num": "235 ter X", "#text": "Code général des impôts, CGI. - art. 235 ter X (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154630", "@num": "235 ter XB", "#text": "Code général des impôts, CGI. - art. 235 ter XB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154676", "@num": "235 ter ZD bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZD bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154681", "@num": "235 ter ZE bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZE bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187712", "@num": "302 bis MB", "#text": "Code général des impôts, CGI. - art. 302 bis MB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187707", "@num": "302 bis P", "#text": "Code général des impôts, CGI. - art. 302 bis P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187697", "@num": "302 bis U", "#text": "Code général des impôts, CGI. - art. 302 bis U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044604109", "@fin": "2999-01-01", "#text": "Chapitre Ier : DISPOSITIONS GÉNÉRALES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604111", "@fin": "2999-01-01", "#text": "Titre VI : CONSTATATION DE L'IMPÔT", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604257", "@fin": "2999-01-01", "#text": "Livre Ier : DISPOSITIONS GÉNÉRALES", "@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": "LEGIARTI000044604107", "@fin": "2024-01-01", "@num": "L161-1", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048637537", "@fin": "2026-09-01", "@num": "L161-1", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053150353", "@fin": "2999-01-01", "@num": "L161-1", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les impositions sont constatées par le redevable au moyen d'une déclaration dont les éléments sont déterminés dans des conditions prévues par décret.

Ce décret détermine également les situations dans lesquelles, par dérogation à l'article L. 133-2, le redevable d'un montant nul est dispensé de déclaration.

" } }, "LEGIARTI000053150353": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L161-1", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053150353", "URL": "article/LEGI/ARTI/00/00/53/15/03/LEGIARTI000053150353.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 48 de l'ordonnance n° 2025-1247 du 17 décembre 2025, ces dispositions, dans leur rédaction issue de ladite ordonnance, entrent en vigueur le 1^er septembre 2026.

" }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000053151969", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000049803640", "@num": "D161-1", "#text": "Code des impositions sur les biens et services - art. D161-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804206", "@num": "D423-17", "#text": "Code des impositions sur les biens et services - art. D423-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804208", "@num": "D423-18", "#text": "Code des impositions sur les biens et services - art. D423-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598049", "@num": "L133-2", "#text": "Code des impositions sur les biens et services - art. L133-2", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150360", "@num": "L161-2", "#text": "Code des impositions sur les biens et services - art. L161-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048628975", "@num": "L161-4", "#text": "Code des impositions sur les biens et services - art. L161-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562141", "@num": "L172-2", "#text": "Code des impositions sur les biens et services - art. L172-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051179010", "@num": "L322-79", "#text": "Code des impositions sur les biens et services - art. L322-79 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602855", "@num": "L421-163", "#text": "Code des impositions sur les biens et services - art. L421-163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637695", "@num": "L421-172-1", "#text": "Code des impositions sur les biens et services - art. L421-172-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889952", "@num": "L421-248", "#text": "Code des impositions sur les biens et services - art. L421-248 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602509", "@num": "L423-45", "#text": "Code des impositions sur les biens et services - art. L423-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626048", "@num": "L452-24", "#text": "Code des impositions sur les biens et services - art. L452-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626505", "@num": "L455-13", "#text": "Code des impositions sur les biens et services - art. L455-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626487", "@num": "L455-5", "#text": "Code des impositions sur les biens et services - art. L455-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626595", "@num": "L455-54", "#text": "Code des impositions sur les biens et services - art. L455-54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000047235764", "#text": "Décret n°2023-134 du 27 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGITEXT000047766249", "#text": "Décret n°2023-522 du 28 juin 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047752602", "@nortexte": "ECOE2313304D", "@numtexte": "2023-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-28" }, { "@id": "LEGIARTI000053100815", "@num": "1", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053100843", "@num": "15", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053100907", "@num": "47", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053511466", "@num": "82", "#text": "LOI n°2026-103 du 19 février 2026 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053508155", "@nortexte": "CPPX2524517L", "@numtexte": "2026-103", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2026-02-19" }, { "@id": "LEGIARTI000053562903", "@num": "L541-30-2", "#text": "Code de l'environnement - art. L541-30-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151613", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151617", "@num": "L137-27", "#text": "Code de la sécurité sociale. - art. L137-27", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562946", "@num": "L2333-95", "#text": "Code général des collectivités territoriales - art. L2333-95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188725", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188734", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188756", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188767", "@num": "1590", "#text": "Code général des impôts, CGI. - art. 1590 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188814", "@num": "1609 sexdecies C", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188818", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188833", "@num": "1609 tertricies", "#text": "Code général des impôts, CGI. - art. 1609 tertricies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188823", "@num": "1609 untricies", "#text": "Code général des impôts, CGI. - art. 1609 untricies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188848", "@num": "1613 quater", "#text": "Code général des impôts, CGI. - art. 1613 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053188857", "@num": "1622", "#text": "Code général des impôts, CGI. - art. 1622 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154614", "@num": "235 ter X", "#text": "Code général des impôts, CGI. - art. 235 ter X (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154630", "@num": "235 ter XB", "#text": "Code général des impôts, CGI. - art. 235 ter XB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154676", "@num": "235 ter ZD bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZD bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053154681", "@num": "235 ter ZE bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZE bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187712", "@num": "302 bis MB", "#text": "Code général des impôts, CGI. - art. 302 bis MB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187707", "@num": "302 bis P", "#text": "Code général des impôts, CGI. - art. 302 bis P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053187697", "@num": "302 bis U", "#text": "Code général des impôts, CGI. - art. 302 bis U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044604109", "@fin": "2999-01-01", "#text": "Chapitre Ier : DISPOSITIONS GÉNÉRALES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604111", "@fin": "2999-01-01", "#text": "Titre VI : CONSTATATION DE L'IMPÔT", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604257", "@fin": "2999-01-01", "#text": "Livre Ier : DISPOSITIONS GÉNÉRALES", "@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": "LEGIARTI000044604107", "@fin": "2024-01-01", "@num": "L161-1", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048637537", "@fin": "2026-09-01", "@num": "L161-1", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053150353", "@fin": "2999-01-01", "@num": "L161-1", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les impositions sont constatées par le redevable au moyen d'une déclaration dont les éléments sont déterminés dans des conditions prévues par décret.

Ce décret détermine également les situations dans lesquelles, par dérogation à l'article L. 133-2, le redevable d'un montant nul est dispensé de déclaration et celles dans lesquelles une demande de remboursement tient lieu de déclaration.

" } }, "LEGIARTI000053511430": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "69", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000053511430", "URL": "article/LEGI/ARTI/00/00/53/51/14/LEGIARTI000053511430.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053562135", "@num": "L171-2", "#text": "Code des impositions sur les biens et services - art. L171-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562137", "@num": "L172-1", "#text": "Code des impositions sur les biens et services - art. L172-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562141", "@num": "L172-2", "#text": "Code des impositions sur les biens et services - art. L172-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562145", "@num": "L311-42", "#text": "Code des impositions sur les biens et services - art. L311-42 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562256", "@num": "L312-106-1", "#text": "Code des impositions sur les biens et services - art. L312-106-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562150", "@num": "L322-5", "#text": "Code des impositions sur les biens et services - art. L322-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562153", "@num": "L322-56", "#text": "Code des impositions sur les biens et services - art. L322-56 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562156", "@num": "L322-57", "#text": "Code des impositions sur les biens et services - art. L322-57 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562160", "@num": "L433-10", "#text": "Code des impositions sur les biens et services - art. L433-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562164", "@num": "L433-21", "#text": "Code des impositions sur les biens et services - art. L433-21 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053592906", "@num": "130", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 130 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000053562267", "@num": "75", "#text": "LOI n°2025-127 du 14 février 2025 - art. 75 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053562172", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562186", "@num": "1600 A", "#text": "Code général des impôts, CGI. - art. 1600 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562192", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562169", "@num": "262-0 bis", "#text": "Code général des impôts, CGI. - art. 262-0 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562194", "@num": "L342-8", "#text": "Code rural et de la pêche maritime - art. L342-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053577584", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2026-02-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053577554", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2026-02-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053511214", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2026-02-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053511218", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2026-02-21" } ] }, "@cid": "JORFTEXT000053508155", "@nor": "CPPX2524517L", "@num": "2026-103", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2026-103 du 19 février 2026 de finances pour 2026 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053508155", "@c_titre_court": "LOI n°2026-103 du 19 février 2026" }, { "@fin": "2999-01-01", "#text": "LOI n° 2026-103 du 19 février 2026 de finances pour 2026 (1)", "@debut": "2026-02-21", "@id_txt": "LEGITEXT000053511213", "@c_titre_court": "LOI n°2026-103 du 19 février 2026" } ], "@date_publi": "2026-02-20", "@date_signature": "2026-02-19", "@num_parution_jo": "0043" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053511430", "@fin": "2999-01-01", "@num": "69", "@etat": "VIGUEUR", "@debut": "2026-02-21", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053508521", "@fin": "2999-01-01", "@num": "69", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. et II. - A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L172-1\n
\n

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L171-2\n
\n

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L172-2\n
\n

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L311-42\n
\n

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L322-5\n
\n

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L322-56\n
\n

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L322-57\n
\n

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L433-10\n
\n

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L433-21\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 262-0 bis\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1600\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1600 A\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1647\n
\n

\n
III. - [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2026-901 DC du 19 février 2026.]
\n
IV. - A modifié les dispositions suivantes :

- Code rural et de la pêche maritime
\n Art. L342-8\n
\n

\n
V. - A modifié les dispositions suivantes :

- LOI n°2021-1900 du 30 décembre 2021
\n Art. 130\n
\n

\n
\n
VI. - A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L312-106-1\n
\n

A modifié les dispositions suivantes :

- LOI n°2025-127 du 14 février 2025
\n Art. 75\n
\n

VII. - Dans les conditions prévues à l'article 38 de la Constitution, le Gouvernement est autorisé à prendre, par voie d'ordonnance, toutes les mesures relevant du domaine de la loi nécessaires à la refonte des règles relatives aux impositions frappant, directement ou indirectement, les produits, les services ou les transactions et aux impositions contrôlées ou recouvrées selon les mêmes procédures ainsi que des régimes relatifs à ces produits, services ou transactions, pour :

1° Harmoniser les conditions dans lesquelles ces impositions sont liquidées, recouvrées, remboursées et contrôlées, y compris en adaptant les dispositions relatives au fait générateur, à l'exigibilité de l'impôt et aux régimes mentionnés au premier alinéa du présent VII ;

2° Améliorer la lisibilité des dispositions concernées et des autres dispositions dont la modification est rendue nécessaire, notamment en remédiant aux éventuelles erreurs ou insuffisances de codification, en regroupant des dispositions de nature législative qui n'ont pas été codifiées ou l'ont été dans des codes différents, en réorganisant le plan et la rédaction de ces dispositions et en abrogeant les dispositions obsolètes, inadaptées ou devenues sans objet ;

3° Assurer le respect de la hiérarchie des normes, harmoniser et simplifier la rédaction des textes, adapter les dispositions de droit interne au droit de l'Union européenne ainsi qu'aux accords internationaux ratifiés et adapter les renvois au pouvoir réglementaire à la nature et à l'objet des mesures d'application concernées.

Le Gouvernement est également autorisé, dans les mêmes conditions et aux fins mentionnées au 2° du présent VII, à transférer dans d'autres codes et lois les dispositions du code général des impôts, du livre des procédures fiscales et du code des douanes relatives soit à des produits, à des services ou à des transactions qui ne sont soumis à aucune imposition particulière, soit aux affectataires des impositions mentionnées au premier alinéa du présent VII sans se rapporter directement à ces impositions.

L'ordonnance prévue au présent VII est prise dans un délai de deux ans à compter de la promulgation de la présente loi. Un projet de loi de ratification est déposé devant le Parlement dans un délai de trois mois à compter de la publication de cette ordonnance.

VIII. - Les 1° à 3° du I sont applicables à Saint-Barthélemy, à Saint-Martin, à Saint-Pierre-et-Miquelon, en Nouvelle-Calédonie, en Polynésie française, à Wallis-et-Futuna et dans les Terres australes et antarctiques françaises.

IX. - Le présent article entre en vigueur le 1^er mars 2026.

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Article L172-2 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/03/2026 (Code des impositions sur les biens et services)