{ "article": { "LEGIARTI000006304297": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "270", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304297", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304297.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0270AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022810929", "@num": "1", "#text": "Décret n°2010-1075\n du 10 septembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022810000", "@nortexte": "ECEE1011992D", "@numtexte": "2010-1075", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-10" }, { "@id": "LEGITEXT000024811046", "#text": "Arrêté du 24 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "@id": "LEGIARTI000024811049", "@num": "1", "#text": "Arrêté du 24 octobre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "#text": "CGI 287 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006243328", "@num": "L922-7", "#text": "Code de commerce - art. L922-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974877", "@num": "244", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816542", "@num": "245", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 245 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179651", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162561", "@fin": "2999-01-01", "#text": "Section IV : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048213542", "@fin": "1954-08-15", "@num": "270", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049557211", "@fin": "1979-07-01", "@num": "270", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304297", "@fin": "1991-06-24", "@num": "270", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304298", "@fin": "1999-03-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304299", "@fin": "2000-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304300", "@fin": "2002-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304301", "@fin": "2010-03-11", "@num": "270", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957381", "@fin": "2014-12-22", "@num": "270", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029946772", "@fin": "2018-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426584", "@fin": "2019-12-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467461", "@fin": "2020-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042910192", "@fin": "2999-01-01", "@num": "270", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe sur la valeur ajoutée est liquidée au vu des déclarations souscrites par les assujettis dans les conditions prévues à l'article 287-1.
\n
Elle frappe les sommes imposables suivies de franc en franc, l'arrondissement étant opéré au franc le plus voisin.
" } }, "LEGIARTI000006304298": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "270", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006304298", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304298.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0270AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317978", "@num": "26", "#text": "Loi - art. 26 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000022810929", "@num": "1", "#text": "Décret n°2010-1075\n du 10 septembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022810000", "@nortexte": "ECEE1011992D", "@numtexte": "2010-1075", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-10" }, { "@id": "LEGITEXT000024811046", "#text": "Arrêté du 24 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "@id": "LEGIARTI000024811049", "@num": "1", "#text": "Arrêté du 24 octobre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "#text": "CGI 287", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006243328", "@num": "L922-7", "#text": "Code de commerce - art. L922-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974877", "@num": "244", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816542", "@num": "245", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 245 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179651", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162561", "@fin": "2999-01-01", "#text": "Section IV : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048213542", "@fin": "1954-08-15", "@num": "270", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049557211", "@fin": "1979-07-01", "@num": "270", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304297", "@fin": "1991-06-24", "@num": "270", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304298", "@fin": "1999-03-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304299", "@fin": "2000-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304300", "@fin": "2002-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304301", "@fin": "2010-03-11", "@num": "270", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957381", "@fin": "2014-12-22", "@num": "270", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029946772", "@fin": "2018-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426584", "@fin": "2019-12-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467461", "@fin": "2020-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042910192", "@fin": "2999-01-01", "@num": "270", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe sur la valeur ajoutée est liquidée au vu des déclarations souscrites par les assujettis dans les conditions prévues à l'article 287.
\n
Elle frappe les sommes imposables suivies de franc en franc, l'arrondissement étant opéré au franc le plus voisin.
" } }, "LEGIARTI000006304299": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "270", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304299", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304299.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0270AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGIARTI000022810929", "@num": "1", "#text": "Décret n°2010-1075\n du 10 septembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022810000", "@nortexte": "ECEE1011992D", "@numtexte": "2010-1075", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-10" }, { "@id": "LEGITEXT000024811046", "#text": "Arrêté du 24 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "@id": "LEGIARTI000024811049", "@num": "1", "#text": "Arrêté du 24 octobre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "#text": "CGI 287", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006243328", "@num": "L922-7", "#text": "Code de commerce - art. L922-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974877", "@num": "244", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816542", "@num": "245", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 245 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179651", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162561", "@fin": "2999-01-01", "#text": "Section IV : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048213542", "@fin": "1954-08-15", "@num": "270", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049557211", "@fin": "1979-07-01", "@num": "270", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304297", "@fin": "1991-06-24", "@num": "270", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304298", "@fin": "1999-03-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304299", "@fin": "2000-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304300", "@fin": "2002-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304301", "@fin": "2010-03-11", "@num": "270", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957381", "@fin": "2014-12-22", "@num": "270", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029946772", "@fin": "2018-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426584", "@fin": "2019-12-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467461", "@fin": "2020-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042910192", "@fin": "2999-01-01", "@num": "270", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe sur la valeur ajoutée est liquidée au vu des déclarations souscrites par les assujettis dans les conditions prévues à l'article 287.
\n
Elle frappe les sommes imposables et l'ensemble des éléments servant à la liquidation de la taxe arrondis au franc ou à l'euro le plus proche ; la fraction de franc ou d'euro égale à 0,50 étant comptée pour 1.
" } }, "LEGIARTI000006304300": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "270", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304300", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304300.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0270AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320941", "@num": "2", "#text": "Loi - art. 2 (V) JORF 31 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000767907", "#text": "Loi 2000-1353 2000-12-30 art. 2 VI", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000022810929", "@num": "1", "#text": "Décret n°2010-1075\n du 10 septembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022810000", "@nortexte": "ECEE1011992D", "@numtexte": "2010-1075", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-10" }, { "@id": "LEGITEXT000024811046", "#text": "Arrêté du 24 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "@id": "LEGIARTI000024811049", "@num": "1", "#text": "Arrêté du 24 octobre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "#text": "CGI 257, 287", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006243328", "@num": "L922-7", "#text": "Code de commerce - art. L922-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974877", "@num": "244", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816542", "@num": "245", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 245 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2001-02-27 3A-4-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179651", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162561", "@fin": "2999-01-01", "#text": "Section IV : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048213542", "@fin": "1954-08-15", "@num": "270", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049557211", "@fin": "1979-07-01", "@num": "270", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304297", "@fin": "1991-06-24", "@num": "270", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304298", "@fin": "1999-03-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304299", "@fin": "2000-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304300", "@fin": "2002-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304301", "@fin": "2010-03-11", "@num": "270", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957381", "@fin": "2014-12-22", "@num": "270", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029946772", "@fin": "2018-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426584", "@fin": "2019-12-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467461", "@fin": "2020-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042910192", "@fin": "2999-01-01", "@num": "270", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - La taxe sur la valeur ajoutée est liquidée au vu des déclarations souscrites par les assujettis dans les conditions prévues à l'article 287.

Elle frappe les sommes imposables et l'ensemble des éléments servant à la liquidation de la taxe arrondis au franc ou à l'euro le plus proche ; la fraction de franc ou d'euro égale à 0,50 étant comptée pour 1.

II. - La liquidation de la taxe exigible au titre des livraisons à soi-même mentionnées au 7° ter de l'article 257 peut être effectuée jusqu'au 31 décembre de la deuxième année qui suit celle au cours de laquelle est intervenue la mise en service des ouvrages concernés, lorsque les éléments constitutifs du prix de revient de ces ouvrages ne sont pas tous déterminés à la date de mise en service.

La mise en service est, en tout état de cause, déclarée à l'administration dans un délai d'un mois (1).

(1) Ces dispositions sont applicables aux ouvrages mis en service à compter du 12 septembre 2000.

" } }, "LEGIARTI000006304301": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "270", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-03-11", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304301", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304301.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0270AAXXXXXAE" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions sont applicables aux ouvrages mis en service à compter du 12 septembre 2000.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022810929", "@num": "1", "#text": "Décret n°2010-1075\n du 10 septembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022810000", "@nortexte": "ECEE1011992D", "@numtexte": "2010-1075", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-10" }, { "@id": "LEGITEXT000024811046", "#text": "Arrêté du 24 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "@id": "LEGIARTI000024811049", "@num": "1", "#text": "Arrêté du 24 octobre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "#text": "CGI 257, 287", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006243328", "@num": "L922-7", "#text": "Code de commerce - art. L922-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974877", "@num": "244", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816542", "@num": "245", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 245 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2001-02-27 3A-4-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Règlement CE 974-98 1998-05-03 art. 14 JOCE 11 mai 1998 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179651", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162561", "@fin": "2999-01-01", "#text": "Section IV : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048213542", "@fin": "1954-08-15", "@num": "270", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049557211", "@fin": "1979-07-01", "@num": "270", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304297", "@fin": "1991-06-24", "@num": "270", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304298", "@fin": "1999-03-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304299", "@fin": "2000-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304300", "@fin": "2002-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304301", "@fin": "2010-03-11", "@num": "270", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957381", "@fin": "2014-12-22", "@num": "270", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029946772", "@fin": "2018-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426584", "@fin": "2019-12-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467461", "@fin": "2020-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042910192", "@fin": "2999-01-01", "@num": "270", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - La taxe sur la valeur ajoutée est liquidée au vu des déclarations souscrites par les assujettis dans les conditions prévues à l'article 287.

Elle frappe les sommes imposables et l'ensemble des éléments servant à la liquidation de la taxe arrondis à l'euro le plus proche ; la fraction d'euro égale à 0,50 étant comptée pour 1.

La mise en service est, en tout état de cause, déclarée à l'administration dans un délai d'un mois (1).

" } }, "LEGIARTI000021957381": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "270", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-22", "DATE_DEBUT": "2010-03-11" } }, "META_COMMUN": { "ID": "LEGIARTI000021957381", "URL": "article/LEGI/ARTI/00/00/21/95/73/LEGIARTI000021957381.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021946854", "@num": "16", "#text": "LOI n°2010-237\n du 9 mars 2010 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000021943745", "@nortexte": "BCFX1000694L", "@numtexte": "2010-237", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-03-09" }, { "@id": "LEGIARTI000022810929", "@num": "1", "#text": "Décret n°2010-1075\n du 10 septembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022810000", "@nortexte": "ECEE1011992D", "@numtexte": "2010-1075", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-10" }, { "@id": "LEGITEXT000024811046", "#text": "Arrêté du 24 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "@id": "LEGIARTI000024811049", "@num": "1", "#text": "Arrêté du 24 octobre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "@id": "LEGIARTI000006243328", "@num": "L922-7", "#text": "Code de commerce - art. L922-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309299", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974877", "@num": "244", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816542", "@num": "245", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 245 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179651", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162561", "@fin": "2999-01-01", "#text": "Section IV : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048213542", "@fin": "1954-08-15", "@num": "270", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049557211", "@fin": "1979-07-01", "@num": "270", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304297", "@fin": "1991-06-24", "@num": "270", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304298", "@fin": "1999-03-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304299", "@fin": "2000-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304300", "@fin": "2002-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304301", "@fin": "2010-03-11", "@num": "270", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957381", "@fin": "2014-12-22", "@num": "270", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029946772", "@fin": "2018-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426584", "@fin": "2019-12-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467461", "@fin": "2020-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042910192", "@fin": "2999-01-01", "@num": "270", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - La taxe sur la valeur ajoutée est liquidée au vu des déclarations souscrites par les assujettis dans les conditions prévues à l'article 287.

Elle frappe les sommes imposables et l'ensemble des éléments servant à la liquidation de la taxe arrondis à l'euro le plus proche ; la fraction d'euro égale à 0,50 étant comptée pour 1.

II. - La liquidation de la taxe exigible au titre des livraisons à soi-même mentionnées au a du 1° du 3 du I de l'article 257 peut être effectuée jusqu'au 31 décembre de la deuxième année qui suit celle au cours de laquelle est intervenu l'achèvement de l'immeuble. Elle est déclarée sur la déclaration mentionnée à l'article 287 dans les conditions fixées par un décret en Conseil d'Etat.

" } }, "LEGIARTI000029946772": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "270", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2014-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000029946772", "URL": "article/LEGI/ARTI/00/00/29/94/67/LEGIARTI000029946772.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 32 II de la loi n° 2014-1545 du 20 décembre 2014, les présentes dispositions sont applicables aux livraisons à soi-même dont le fait générateur intervient à compter de la date d'entrée en vigueur de la présente loi.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022810929", "@num": "1", "#text": "Décret n°2010-1075\n du 10 septembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022810000", "@nortexte": "ECEE1011992D", "@numtexte": "2010-1075", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-10" }, { "@id": "LEGITEXT000024811046", "#text": "Arrêté du 24 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "@id": "LEGIARTI000024811049", "@num": "1", "#text": "Arrêté du 24 octobre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "@id": "LEGIARTI000029928175", "@num": "32", "#text": "LOI n°2014-1545 du 20 décembre 2014 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000029926655", "@nortexte": "EINX1412185L", "@numtexte": "2014-1545", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-20" }, { "@id": "LEGIARTI000006243328", "@num": "L922-7", "#text": "Code de commerce - art. L922-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309299", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974877", "@num": "244", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816542", "@num": "245", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 245 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179651", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162561", "@fin": "2999-01-01", "#text": "Section IV : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048213542", "@fin": "1954-08-15", "@num": "270", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049557211", "@fin": "1979-07-01", "@num": "270", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304297", "@fin": "1991-06-24", "@num": "270", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304298", "@fin": "1999-03-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304299", "@fin": "2000-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304300", "@fin": "2002-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304301", "@fin": "2010-03-11", "@num": "270", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957381", "@fin": "2014-12-22", "@num": "270", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029946772", "@fin": "2018-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426584", "@fin": "2019-12-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467461", "@fin": "2020-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042910192", "@fin": "2999-01-01", "@num": "270", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - La taxe sur la valeur ajoutée est liquidée au vu des déclarations souscrites par les assujettis dans les conditions prévues à l'article 287.

Elle frappe les sommes imposables et l'ensemble des éléments servant à la liquidation de la taxe arrondis à l'euro le plus proche ; la fraction d'euro égale à 0,50 étant comptée pour 1.

" } }, "LEGIARTI000036426584": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "270", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036426584", "URL": "article/LEGI/ARTI/00/00/36/42/65/LEGIARTI000036426584.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Conformément à l'article 12 II A de la loi n° 2017-1837 du 30 décembre 2017, ces dispositions s'appliquent aux opérations dont le fait générateur intervient à compter du 1er janvier 2018. Toutefois, il ne s'applique pas aux encaissements pour lesquels la taxe sur la valeur ajoutée est exigible avant cette date.

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022810929", "@num": "1", "#text": "Décret n°2010-1075\n du 10 septembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022810000", "@nortexte": "ECEE1011992D", "@numtexte": "2010-1075", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-10" }, { "@id": "LEGITEXT000024811046", "#text": "Arrêté du 24 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "@id": "LEGIARTI000024811049", "@num": "1", "#text": "Arrêté du 24 octobre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "@id": "LEGIARTI000036377656", "@num": "12", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000006243328", "@num": "L922-7", "#text": "Code de commerce - art. L922-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309299", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304347", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974877", "@num": "244", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816542", "@num": "245", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 245 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179651", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162561", "@fin": "2999-01-01", "#text": "Section IV : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048213542", "@fin": "1954-08-15", "@num": "270", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049557211", "@fin": "1979-07-01", "@num": "270", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304297", "@fin": "1991-06-24", "@num": "270", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304298", "@fin": "1999-03-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304299", "@fin": "2000-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304300", "@fin": "2002-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304301", "@fin": "2010-03-11", "@num": "270", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957381", "@fin": "2014-12-22", "@num": "270", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029946772", "@fin": "2018-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426584", "@fin": "2019-12-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467461", "@fin": "2020-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042910192", "@fin": "2999-01-01", "@num": "270", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-La taxe sur la valeur ajoutée est liquidée au vu des déclarations souscrites par les assujettis dans les conditions prévues à l'article 287.

Elle frappe les sommes imposables et l'ensemble des éléments servant à la liquidation de la taxe arrondis à l'euro le plus proche ; la fraction d'euro égale à 0,50 étant comptée pour 1.

II.-La liquidation de la taxe exigible au titre des livraisons à soi-même d'immeubles neufs taxées en application du 2° du 1 du II de l'article 257 peut être effectuée jusqu'au 31 décembre de la deuxième année qui suit celle au cours de laquelle est intervenu l'achèvement de l'immeuble. Toutefois, la taxe exigible au titre des livraisons à soi-même d'immeubles neufs mentionnées au II de l'article 278 sexies, à l'exception de celles relatives aux locaux mentionnés aux 4, 5, 8, 11 et 11 bis du I du même article 278 sexies, est liquidée au plus tard le dernier jour du troisième mois qui suit celui au cours duquel est intervenu l'achèvement de l'immeuble, sans qu'aucune prorogation puisse être accordée par l'autorité administrative. Elle est déclarée sur la déclaration mentionnée à l'article 287 dans les conditions fixées par un décret en Conseil d'Etat.

" } }, "LEGIARTI000041467461": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "270", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2019-12-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041467461", "URL": "article/LEGI/ARTI/00/00/41/46/74/LEGIARTI000041467461.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l'article 30 de la loi n° 2019-1479 du 28 décembre 2019, ces dispositions s'appliquent aux opérations intervenant à compter du 1er décembre 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022810929", "@num": "1", "#text": "Décret n°2010-1075\n du 10 septembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022810000", "@nortexte": "ECEE1011992D", "@numtexte": "2010-1075", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-10" }, { "@id": "LEGITEXT000024811046", "#text": "Arrêté du 24 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "@id": "LEGIARTI000024811049", "@num": "1", "#text": "Arrêté du 24 octobre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "@id": "LEGIARTI000039793183", "@num": "30", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000006243328", "@num": "L922-7", "#text": "Code de commerce - art. L922-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309299", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974877", "@num": "244", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816542", "@num": "245", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 245 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179651", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162561", "@fin": "2999-01-01", "#text": "Section IV : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048213542", "@fin": "1954-08-15", "@num": "270", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049557211", "@fin": "1979-07-01", "@num": "270", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304297", "@fin": "1991-06-24", "@num": "270", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304298", "@fin": "1999-03-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304299", "@fin": "2000-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304300", "@fin": "2002-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304301", "@fin": "2010-03-11", "@num": "270", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957381", "@fin": "2014-12-22", "@num": "270", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029946772", "@fin": "2018-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426584", "@fin": "2019-12-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467461", "@fin": "2020-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042910192", "@fin": "2999-01-01", "@num": "270", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - La taxe sur la valeur ajoutée est liquidée au vu des déclarations souscrites par les assujettis dans les conditions prévues à l'article 287.

Elle frappe les sommes imposables et l'ensemble des éléments servant à la liquidation de la taxe arrondis à l'euro le plus proche ; la fraction d'euro égale à 0,50 étant comptée pour 1.

II. - La liquidation de la taxe exigible au titre des livraisons à soi-même d'immeubles neufs taxées en application du 2° du 1 du II de l'article 257 peut être effectuée jusqu'au 31 décembre de la deuxième année qui suit celle au cours de laquelle est intervenu l'achèvement de l'immeuble. Toutefois, la taxe exigible au titre des livraisons à soi-même d'immeubles neufs mentionnées aux A et C du II de l'article 278 sexies est liquidée au plus tard le dernier jour du troisième mois qui suit celui au cours duquel est intervenu l'achèvement de l'immeuble, sans qu'aucune prorogation puisse être accordée par l'autorité administrative. Elle est déclarée sur la déclaration mentionnée à l'article 287 dans les conditions fixées par un décret en Conseil d'Etat.

" } }, "LEGIARTI000042910192": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "270", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042910192", "URL": "article/LEGI/ARTI/00/00/42/91/01/LEGIARTI000042910192.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022810929", "@num": "1", "#text": "Décret n°2010-1075\n du 10 septembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022810000", "@nortexte": "ECEE1011992D", "@numtexte": "2010-1075", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-10" }, { "@id": "LEGITEXT000024811046", "#text": "Arrêté du 24 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "@id": "LEGIARTI000024811049", "@num": "1", "#text": "Arrêté du 24 octobre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024810175", "@nortexte": "BCRD1130249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-24" }, { "@id": "LEGIARTI000042778455", "@num": "47", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 47", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000006243328", "@num": "L922-7", "#text": "Code de commerce - art. L922-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309299", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974877", "@num": "244", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816542", "@num": "245", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 245 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179651", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162561", "@fin": "2999-01-01", "#text": "Section IV : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048213542", "@fin": "1954-08-15", "@num": "270", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049557211", "@fin": "1979-07-01", "@num": "270", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304297", "@fin": "1991-06-24", "@num": "270", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304298", "@fin": "1999-03-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304299", "@fin": "2000-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304300", "@fin": "2002-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304301", "@fin": "2010-03-11", "@num": "270", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957381", "@fin": "2014-12-22", "@num": "270", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029946772", "@fin": "2018-01-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426584", "@fin": "2019-12-01", "@num": "270", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467461", "@fin": "2020-12-31", "@num": "270", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042910192", "@fin": "2999-01-01", "@num": "270", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. - La taxe sur la valeur ajoutée est liquidée au vu des déclarations souscrites par les assujettis dans les conditions prévues à l'article 287.

Elle frappe les sommes imposables et l'ensemble des éléments servant à la liquidation de la taxe arrondis à l'euro le plus proche ; la fraction d'euro égale à 0,50 étant comptée pour 1.

II. - La liquidation de la taxe exigible au titre des livraisons à soi-même d'immeubles neufs taxées en application du 2° du 1 du II de l'article 257 peut être effectuée jusqu'au 31 décembre de la deuxième année qui suit celle au cours de laquelle est intervenu l'achèvement de l'immeuble. Toutefois, la taxe exigible au titre des livraisons à soi-même d'immeubles neufs mentionnées aux A et C du II de l'article 278 sexies est liquidée au plus tard le dernier jour du sixième mois qui suit celui au cours duquel est intervenu l'achèvement de l'immeuble, sans qu'aucune prorogation puisse être accordée par l'autorité administrative. Elle est déclarée sur la déclaration mentionnée à l'article 287 dans les conditions fixées par un décret en Conseil d'Etat.

\n
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La taxe de 4,75 p. 100 est perçue cumulativement sur :

a) Les opérations de louage de choses ou de services, les prestations de services de toute espèce et, en général, toutes les opérations visées à l’article 256, 2°, ci-dessus, à l’exception de celles effectuées par les artisans remplissant les conditions prévues par l’article 184 du présent code ;

b) Les affaires portant sur la consommation sur place ;

c) Les affaires réalisées par les lotisseurs, les marchands de biens et assimilés ;

d) Les ventes d’articles et de matières d’occasion.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006304299", "cible": true, "cidtexte": "JORFTEXT000024810175", "id": "LEGITEXT000024811046", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041467461", "cible": true, "cidtexte": "JORFTEXT000024810175", "id": "LEGITEXT000024811046", "typelien": "CITATION" }, { "article_id": "LEGIARTI000042910192", "cible": true, "cidtexte": "JORFTEXT000024810175", "id": "LEGITEXT000024811046", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304297", "cible": true, "cidtexte": "JORFTEXT000024810175", "id": "LEGITEXT000024811046", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029946772", "cible": true, "cidtexte": "JORFTEXT000024810175", "id": "LEGITEXT000024811046", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304298", "cible": true, "cidtexte": "JORFTEXT000024810175", "id": "LEGITEXT000024811046", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304301", "cible": true, "cidtexte": "JORFTEXT000024810175", "id": "LEGITEXT000024811046", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021957381", "cible": true, "cidtexte": "JORFTEXT000024810175", "id": "LEGITEXT000024811046", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304300", "cible": true, "cidtexte": "JORFTEXT000024810175", "id": "LEGITEXT000024811046", "typelien": "CITATION" }, { "article_id": "LEGIARTI000036426584", "cible": true, "cidtexte": "JORFTEXT000024810175", "id": "LEGITEXT000024811046", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048213542", "cible": true, "cidtexte": "JORFTEXT000024810175", "id": "LEGITEXT000024811046", "typelien": "CITATION" } ], "texte_version": { "LEGITEXT000024811046": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304297", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Arrêté du 24 octobre 2011", "DATE_FIN": "2999-01-01", "TITREFULL": "Arrêté du 24 octobre 2011 relatif à la soulte sur les rhums et les tafias traditionnels des départements d'outre-mer", "DATE_DEBUT": "2011-11-19" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000024810175", "NOR": "BCRD1130249A", "DATE_PUBLI": "2011-11-18", "DATE_TEXTE": "2011-10-24", "NUM_SEQUENCE": 21, "ORIGINE_PUBLI": "JORF n°0267 du 18 novembre 2011", "PAGE_DEB_PUBLI": 19377, "PAGE_FIN_PUBLI": 19377, "DERNIERE_MODIFICATION": "2011-11-19" } }, "META_COMMUN": { "ID": "LEGITEXT000024811046", "URL": "texte/version/LEGI/TEXT/00/00/24/81/10/LEGITEXT000024811046.xml", "NATURE": "ARRETE", "ORIGINE": "LEGI" } }, "VISAS": { "CONTENU": "

\n
La ministre du budget, des comptes publics et de la réforme de l'Etat, porte-parole du Gouvernement, et la ministre auprès du ministre de l'intérieur, de l'outre-mer, des collectivités territoriales et de l'immigration, chargée de l'outre-mer,
Vu le code général des impôts, notamment l'article 362 et l'article 270 de son annexe II ;
Vu l'arrêté du 27 mars 1997 portant application de l'article 270 de l'annexe II au code général des impôts relatif à la soulte sur les rhums et tafias, notamment son article 1er ;
Vu l'arrêté du 3 février 2011 portant organisation de la campagne rhumière, des règles de blocage, d'échelonnement et de redistribution du contingent, notamment son article 4,
Arrêtent :

" }, "SIGNATAIRES": { "CONTENU": "

Fait le 24 octobre 2011.

La ministre du budget, des comptes publics

et de la réforme de l'Etat,

porte-parole du Gouvernement,

Pour la ministre et par délégation :

Par empêchement du directeur général

des douanes et droits indirects :

L'inspecteur des finances,

chargé de la sous-direction

des droits indirects,

H. Havard

La ministre auprès du ministre de l'intérieur,

de l'outre-mer, des collectivités territoriales

et de l'immigration, chargée de l'outre-mer,

Pour la ministre et par délégation :

Le délégué général à l'outre-mer,

V. Bouvier

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