{ "article": { "LEGIARTI000053562624": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L433-105", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053562624", "URL": "article/LEGI/ARTI/00/00/53/56/26/LEGIARTI000053562624.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du XII de l'article 81 de la loi n° 2026-103 du 19 février 2026, ces dispositions, dans leur rédaction résultant de l'article précité, entrent en vigueur le 1er mars 2026.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053511464", "@num": "81", "#text": "LOI n°2026-103 du 19 février 2026 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053508155", "@nortexte": "CPPX2524517L", "@numtexte": "2026-103", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2026-02-19" }, { "@id": "LEGIARTI000053562920", "@num": "L2331-3", "#text": "Code général des collectivités territoriales - art. L2331-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053562627", "@fin": "2999-01-01", "#text": "Sous-section 9 : Affectation", "@debut": "2026-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053562724", "@fin": "2999-01-01", "#text": "Section 5 : Taxe sur les déchets incinérés", "@debut": "2026-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051214181", "@fin": "2999-01-01", "#text": "Chapitre III : Sûreté et déchets", "@debut": "2026-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051214183", "@fin": "2999-01-01", "#text": "Titre III : ENVIRONNEMENT", "@debut": "2026-01-01" } ] }, "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": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053562624", "@fin": "2999-01-01", "@num": "L433-105", "@etat": "VIGUEUR_DIFF", "@debut": "2026-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les règles relatives à l'affectation de la majoration mentionnée à l'article L. 433-91 sont déterminées par le 9° du b de l'article L. 2331-3 du code général des collectivités territoriales.

" } }, "LEGIARTI000053511464": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000053511464", "URL": "article/LEGI/ARTI/00/00/53/51/14/LEGIARTI000053511464.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053563011", "@num": "4", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 4 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000053575060", "@num": "L433-39", "#text": "Code des impositions sur les biens et services - art. L433-39 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562762", "@num": "L433-61", "#text": "Code des impositions sur les biens et services - art. L433-61 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053575191", "@num": "L433-62", "#text": "Code des impositions sur les biens et services - art. L433-62 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053575191", "@num": "L433-62", "#text": "Code des impositions sur les biens et services - art. 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L433-93 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562684", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Dispositions générales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562718", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Dispositions générales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562777", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Dispositions générales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562810", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Dispositions générales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562674", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Dispositions particulières (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562769", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Dispositions particulières (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562710", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Installations exemptées (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562802", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Installations exemptées (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562704", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Déchets exemptés (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562795", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Déchets exemptés (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562622", "#text": "Code des impositions sur les biens et services - Section 1 : Dispositions communes (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562547", "#text": "Code des impositions sur les biens et services - Section 2 : Taxe sur les installations nucléair... 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(VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562627", "#text": "Code des impositions sur les biens et services - Sous-section 9 : Affectation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562729", "#text": "Code des impositions sur les biens et services - Sous-section 9 : Affectation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562617", "@num": "L132-2", "#text": "Code des impositions sur les biens et services - art. L132-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562620", "@num": "L322-42", "#text": "Code des impositions sur les biens et services - art. L322-42 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214141", "@num": "L433-1", "#text": "Code des impositions sur les biens et services - art. L433-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562545", "@num": "L433-1", "#text": "Code des impositions sur les biens et services - art. L433-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214123", "@num": "L433-10", "#text": "Code des impositions sur les biens et services - art. L433-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "TRANSFERE", "@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": "LEGIARTI000053562642", "@num": "L433-100", "#text": "Code des impositions sur les biens et services - art. L433-100 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562640", "@num": "L433-101", "#text": "Code des impositions sur les biens et services - art. L433-101 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562636", "@num": "L433-102", "#text": "Code des impositions sur les biens et services - art. L433-102 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562634", "@num": "L433-103", "#text": "Code des impositions sur les biens et services - art. L433-103 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562629", "@num": "L433-104", "#text": "Code des impositions sur les biens et services - art. L433-104 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562624", "@num": "L433-105", "#text": "Code des impositions sur les biens et services - art. L433-105 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214121", "@num": "L433-11", "#text": "Code des impositions sur les biens et services - art. L433-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562594", "@num": "L433-11", "#text": "Code des impositions sur les biens et services - art. L433-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214119", "@num": "L433-12", "#text": "Code des impositions sur les biens et services - art. L433-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562591", "@num": "L433-12", "#text": "Code des impositions sur les biens et services - art. L433-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214155", "@num": "L433-13", "#text": "Code des impositions sur les biens et services - art. L433-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562588", "@num": "L433-13", "#text": "Code des impositions sur les biens et services - art. L433-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214150", "@num": "L433-14", "#text": "Code des impositions sur les biens et services - art. 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I. à VIII. - A modifié les dispositions suivantes :

- Code des impositions sur les biens et services\n
Art. L433-8
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Article L433-105 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/03/2026 (Code des impositions sur les biens et services)