{ "article": { "LEGIARTI000053562669": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L433-90", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053562669", "URL": "article/LEGI/ARTI/00/00/53/56/26/LEGIARTI000053562669.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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053562674", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Dispositions particulières", "@debut": "2026-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053562688", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant", "@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": "LEGIARTI000053562669", "@fin": "2999-01-01", "@num": "L433-90", "@etat": "VIGUEUR_DIFF", "@debut": "2026-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le tarif applicable aux résidus de tri performant mentionné à l'article L. 433-89, exprimé en euro par tonne et déterminé en fonction de l'année civile considérée, est le suivant :

(En euros par tonne)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

2026	2027	2028	2029	2030
8	8,5	9	9,5	10

" } }, "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. L433-62 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562664", "@num": "L433-92", "#text": "Code des impositions sur les biens et services - art. L433-92 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053575661", "@num": "L433-93", "#text": "Code des impositions sur les biens et services - art. L433-93 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053575661", "@num": "L433-93", "#text": "Code des impositions sur les biens et services - art. 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... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562842", "#text": "Code des impositions sur les biens et services - Section 3 : Taxe sur les déchets radioactifs mé... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562816", "#text": "Code des impositions sur les biens et services - Section 4 : Taxe sur les déchets mis en décharge (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562724", "#text": "Code des impositions sur les biens et services - Section 5 : Taxe sur les déchets incinérés (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562722", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Champ d'application (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562814", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Champ d'application (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562694", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Fait générateur (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562787", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Fait générateur (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562688", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Montant (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562781", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Montant (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562660", "#text": "Code des impositions sur les biens et services - Sous-section 4 : Exigibilité (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562758", "#text": "Code des impositions sur les biens et services - Sous-section 4 : Exigibilité (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562656", "#text": "Code des impositions sur les biens et services - Sous-section 5 : Personnes soumises à l'obligat... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562754", "#text": "Code des impositions sur les biens et services - Sous-section 5 : Personnes soumises à l'obligat... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562648", "#text": "Code des impositions sur les biens et services - Sous-section 6 : Constatation de la taxe (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562746", "#text": "Code des impositions sur les biens et services - Sous-section 6 : Constatation de la taxe (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562638", "#text": "Code des impositions sur les biens et services - Sous-section 7 : Paiement de la taxe (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562740", "#text": "Code des impositions sur les biens et services - Sous-section 7 : Paiement de la taxe (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562632", "#text": "Code des impositions sur les biens et services - Sous-section 8 : Contrôle, recouvrement et cont... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562734", "#text": "Code des impositions sur les biens et services - Sous-section 8 : Contrôle, recouvrement et cont... (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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L433-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562597", "@num": "L433-9", "#text": "Code des impositions sur les biens et services - art. L433-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562669", "@num": "L433-90", "#text": "Code des impositions sur les biens et services - art. L433-90 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562666", "@num": "L433-91", "#text": "Code des impositions sur les biens et services - art. L433-91 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562664", "@num": "L433-92", "#text": "Code des impositions sur les biens et services - art. L433-92 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562662", "@num": "L433-93", "#text": "Code des impositions sur les biens et services - art. L433-93 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562658", "@num": "L433-94", "#text": "Code des impositions sur les biens et services - art. 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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 L433-90 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/03/2026 (Code des impositions sur les biens et services)