{ "article": { "LEGIARTI000053562800": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L433-48", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053562800", "URL": "article/LEGI/ARTI/00/00/53/56/28/LEGIARTI000053562800.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": "LEGISCTA000053562802", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Installations exemptées", "@debut": "2026-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053562814", "@fin": "2999-01-01", "#text": "Sous-section 1 : Champ d'application", "@debut": "2026-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053562816", "@fin": "2999-01-01", "#text": "Section 4 : Taxe sur les déchets mis en décharge", "@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": "LEGIARTI000053562800", "@fin": "2999-01-01", "@num": "L433-48", "@etat": "VIGUEUR_DIFF", "@debut": "2026-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est exemptée l'installation exclusivement utilisée pour stocker les déchets que la personne exploitant cette installation produit.

" } }, "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. 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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. 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L433-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562600", "@num": "L433-7", "#text": "Code des impositions sur les biens et services - art. L433-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562736", "@num": "L433-70", "#text": "Code des impositions sur les biens et services - art. L433-70 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562731", "@num": "L433-71", "#text": "Code des impositions sur les biens et services - art. L433-71 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562726", "@num": "L433-72", "#text": "Code des impositions sur les biens et services - art. L433-72 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562720", "@num": "L433-73", "#text": "Code des impositions sur les biens et services - art. L433-73 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562716", "@num": "L433-74", "#text": "Code des impositions sur les biens et services - art. 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L433-87 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562676", "@num": "L433-88", "#text": "Code des impositions sur les biens et services - art. L433-88 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562671", "@num": "L433-89", "#text": "Code des impositions sur les biens et services - art. L433-89 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214125", "@num": "L433-9", "#text": "Code des impositions sur les biens et services - art. 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. L433-94 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562654", "@num": "L433-95", "#text": "Code des impositions sur les biens et services - art. L433-95 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562652", "@num": "L433-96", "#text": "Code des impositions sur les biens et services - art. L433-96 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562650", "@num": "L433-97", "#text": "Code des impositions sur les biens et services - art. L433-97 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562646", "@num": "L433-98", "#text": "Code des impositions sur les biens et services - art. L433-98 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562644", "@num": "L433-99", "#text": "Code des impositions sur les biens et services - art. L433-99 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052092273", "@num": "28", "#text": "LOI n°2025-176 du 24 février 2025 - art. 28 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000053100847", "@num": "17", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053593204", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562844", "@num": "278-0 bis", "#text": "Code général des impôts, CGI. - art. 278-0 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562872", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562894", "@num": "L256 B", "#text": "Livre des procédures fiscales - 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 L433-48 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/03/2026 (Code des impositions sur les biens et services)