{ "article": { "LEGIARTI000053562636": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L433-102", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053562636", "URL": "article/LEGI/ARTI/00/00/53/56/26/LEGIARTI000053562636.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.

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Les règles relatives au paiement de la taxe sur les déchets incinérés sont déterminées par le titre VI du livre Ier et par la présente sous-section.

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L592-34 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@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": "LEGIARTI000053511464", "@fin": "2999-01-01", "@num": "81", "@etat": "VIGUEUR", "@debut": "2026-02-21", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053508597", "@fin": "2999-01-01", "@num": "81", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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 L433-102 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/03/2026 (Code des impositions sur les biens et services)