{ "article": { "LEGIARTI000006304446": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "289 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304446", "URL": "article/LEGI/ARTI/00/00/06/30/44/LEGIARTI000006304446.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0289ABXXXXXCA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 43, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000002293863", "@num": "43", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 43, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317200", "@num": "49", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 49 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGITEXT000027655925", "#text": "Arrêté du 15 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGIARTI000043187334", "@num": "1", "#text": "Arrêté du 15 mai 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGITEXT000034823513", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265065", "@nortexte": "ECFE1633938A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000041438501", "#text": "Arrêté du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041438510", "@num": "1", "#text": "Arrêté du 30 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGITEXT000043186860", "#text": "Arrêté du 16 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043185211", "@nortexte": "CCPE2101603A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-16" }, { "@id": "LEGITEXT000045086742", "#text": "Arrêté du 27 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045084336", "@nortexte": "ECOE2200439A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-27" }, { "@id": "LEGITEXT000045744998", "#text": "Arrêté du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045745004", "@num": "1", "#text": "Arrêté du 20 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "#text": "CGI 283 2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000044604131", "@num": "L152-2", "#text": "Code des impositions sur les biens et services - art. L152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604127", "@num": "L152-4", "#text": "Code des impositions sur les biens et services - art. L152-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000045126705", "#text": "Décret n°2022-126 du 4 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045123988", "@nortexte": "ECOE2200437D", "@numtexte": "2022-126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-04" }, { "@id": "LEGITEXT000045632664", "#text": "Décret n°2022-589 du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632674", "@num": "1", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632678", "@num": "2", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000046805675", "@num": "2", "#text": "Décret n°2022-1620 du 23 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988989", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641463", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632751", "@num": "242 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632729", "@num": "242 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023389252", "@num": "313 BRA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BRA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302062", "@num": "344 GD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 GD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157964", "@num": "85", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050811276", "@num": "242 nonies A", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242 nonies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826491", "@num": "95", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639947", "@num": "190", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191661", "@fin": "2999-01-01", "#text": "D : Désignation d'un représentant en France", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@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": "LEGIARTI000006304446", "@fin": "1993-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304447", "@fin": "1996-05-12", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304448", "@fin": "2002-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304449", "@fin": "2005-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304450", "@fin": "2011-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412233", "@fin": "2013-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949954", "@fin": "2022-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472139", "@fin": "2021-12-31", "@num": "289 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983770", "@fin": "2025-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838515", "@fin": "2999-01-01", "@num": "289 A", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Lorsqu'un redevable de la taxe sur la valeur ajoutée est établi ou domicilié hors de France, il est tenu de faire accréditer auprès de l'administration chargée du recouvrement un représentant domicilié en France qui s'engage à remplir les formalités incombant à ce redevable et à acquitter la taxe à sa place. A défaut, la taxe sur la valeur ajoutée et, le cas échéant, les pénalités qui s'y rapportent, sont dues par le destinataire de l'opération imposable.
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II Pour l'application de l'article 283-2 et à défaut du paiement de la taxe par le preneur, le prestataire est tenu de désigner un représentant établi en France qui remplit les formalités incombant au redevable et acquitte la taxe.
\n
" } }, "LEGIARTI000006304447": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "289 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304447", "URL": "article/LEGI/ARTI/00/00/06/30/44/LEGIARTI000006304447.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0289ABXXXXXCB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 43, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000002293863", "@num": "43", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 43, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317200", "@num": "49", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 49 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006318404", "@num": "31", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 31 () JORF 19 juillet 1992, art. 121 : en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGITEXT000027655925", "#text": "Arrêté du 15 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGIARTI000043187334", "@num": "1", "#text": "Arrêté du 15 mai 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGITEXT000034823513", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265065", "@nortexte": "ECFE1633938A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000041438501", "#text": "Arrêté du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041438510", "@num": "1", "#text": "Arrêté du 30 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGITEXT000043186860", "#text": "Arrêté du 16 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043185211", "@nortexte": "CCPE2101603A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-16" }, { "@id": "LEGITEXT000045086742", "#text": "Arrêté du 27 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045084336", "@nortexte": "ECOE2200439A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-27" }, { "@id": "LEGITEXT000045744998", "#text": "Arrêté du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045745004", "@num": "1", "#text": "Arrêté du 20 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "#text": "CGI 283", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000044604131", "@num": "L152-2", "#text": "Code des impositions sur les biens et services - art. L152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604127", "@num": "L152-4", "#text": "Code des impositions sur les biens et services - art. L152-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000045126705", "#text": "Décret n°2022-126 du 4 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045123988", "@nortexte": "ECOE2200437D", "@numtexte": "2022-126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-04" }, { "@id": "LEGITEXT000045632664", "#text": "Décret n°2022-589 du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632674", "@num": "1", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632678", "@num": "2", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000046805675", "@num": "2", "#text": "Décret n°2022-1620 du 23 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988989", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641463", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632751", "@num": "242 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632729", "@num": "242 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023389252", "@num": "313 BRA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BRA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302062", "@num": "344 GD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 GD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157964", "@num": "85", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050811276", "@num": "242 nonies A", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242 nonies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826491", "@num": "95", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639947", "@num": "190", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modifications directes incorporées dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191661", "@fin": "2999-01-01", "#text": "D : Désignation d'un représentant en France", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@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": "LEGIARTI000006304446", "@fin": "1993-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304447", "@fin": "1996-05-12", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304448", "@fin": "2002-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304449", "@fin": "2005-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304450", "@fin": "2011-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412233", "@fin": "2013-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949954", "@fin": "2022-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472139", "@fin": "2021-12-31", "@num": "289 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983770", "@fin": "2025-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838515", "@fin": "2999-01-01", "@num": "289 A", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Lorsqu'une personne établie hors de France est redevable de la taxe sur la valeur ajoutée ou doit accomplir des obligations déclaratives, elle est tenue de faire accréditer auprès du service des impôts un représentant assujetti établi en France qui s'engage à remplir les formalités incombant à cette personne et, en cas d'opérations imposables, à acquitter la taxe à sa place. A défaut, la taxe sur la valeur ajoutée et, le cas échéant, les pénalités qui s'y rapportent, sont dues par le destinataire de l'opération imposable.
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II Pour l'application du 2 de l'article 283 et à défaut du paiement de la taxe par le preneur, le prestataire est tenu de désigner un représentant assujetti établi en France qui remplit les formalités incombant au redevable et acquitte la taxe.
\n
" } }, "LEGIARTI000006304448": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "289 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006304448", "URL": "article/LEGI/ARTI/00/00/06/30/44/LEGIARTI000006304448.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0289ABXXXXXCC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 277 A, 283, 291", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 43, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000002293863", "@num": "43", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 43, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317200", "@num": "49", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 49 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006319489", "@num": "19", "#text": "Loi - art. 19 (V) JORF 31 décembre 1995, en vigueur le 1er janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000555740", "#text": "Loi 95-1347 1995-12-30 art. 19 XII, XIX Finances rectificative pour 1995, JORF 31 décembre 1995, en vigueur le 1er janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000555740", "#text": "Loi 95-1347 1995-12-30 art. 19 XIX", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGITEXT000027655925", "#text": "Arrêté du 15 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGIARTI000043187334", "@num": "1", "#text": "Arrêté du 15 mai 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGITEXT000034823513", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265065", "@nortexte": "ECFE1633938A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000041438501", "#text": "Arrêté du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041438510", "@num": "1", "#text": "Arrêté du 30 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGITEXT000043186860", "#text": "Arrêté du 16 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043185211", "@nortexte": "CCPE2101603A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000044604131", "@num": "L152-2", "#text": "Code des impositions sur les biens et services - art. L152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604127", "@num": "L152-4", "#text": "Code des impositions sur les biens et services - art. L152-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000045086742", "#text": "Arrêté du 27 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045084336", "@nortexte": "ECOE2200439A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-27" }, { "@id": "LEGITEXT000045126705", "#text": "Décret n°2022-126 du 4 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045123988", "@nortexte": "ECOE2200437D", "@numtexte": "2022-126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-04" }, { "@id": "LEGITEXT000045632664", "#text": "Décret n°2022-589 du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632674", "@num": "1", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632678", "@num": "2", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGITEXT000045744998", "#text": "Arrêté du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045745004", "@num": "1", "#text": "Arrêté du 20 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000046805675", "@num": "2", "#text": "Décret n°2022-1620 du 23 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988989", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641463", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632751", "@num": "242 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632729", "@num": "242 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023389252", "@num": "313 BRA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BRA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302062", "@num": "344 GD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 GD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157964", "@num": "85", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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I Lorsqu'une personne établie hors de France est redevable de la taxe sur la valeur ajoutée ou doit accomplir des obligations déclaratives, elle est tenue de faire accréditer auprès du service des impôts un représentant assujetti établi en France qui s'engage à remplir les formalités incombant à cette personne et, en cas d'opérations imposables, à acquitter la taxe à sa place. A défaut, la taxe sur la valeur ajoutée et, le cas échéant, les pénalités qui s'y rapportent, sont dues par le destinataire de l'opération imposable.
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Les dispositions du premier alinéa ne sont pas applicables lorsque les personnes établies hors de France réalisent uniquement des opérations mentionnées au I de l'article 277 A en suspension du paiement de la taxe sur la valeur ajoutée.
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II Pour l'application du 2 de l'article 283 et à défaut du paiement de la taxe par le preneur, le prestataire est tenu de désigner un représentant assujetti établi en France qui remplit les formalités incombant au redevable et acquitte la taxe.
\n
III Par dérogation au premier alinéa du I, les personnes établies hors de France qui réalisent exclusivement des opérations pour lesquelles elles sont dispensées du paiement de la taxe en application du 4 du II de l'article 277 A ou des opérations exonérées en vertu du 4° du III de l'article 291 peuvent charger un assujetti établi en France, accrédité par le service des impôts, d'accomplir les obligations déclaratives afférentes à l'opération en cause.
\n
Cet assujetti est tenu au paiement de la taxe afférente à l'opération pour laquelle il doit effectuer les obligations déclaratives, ainsi que des pénalités qui s'y rapportent, lorsque les conditions auxquelles sont subordonnées la dispense de paiement ou l'exonération ne sont pas remplies.
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art. 242 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632729", "@num": "242 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023389252", "@num": "313 BRA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BRA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302062", "@num": "344 GD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 GD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157964", "@num": "85", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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I Lorsqu'une personne non établie dans la Communauté européenne est redevable de la taxe sur la valeur ajoutée ou doit accomplir des obligations déclaratives, elle est tenue de faire accréditer auprès du service des impôts un représentant assujetti établi en France qui s'engage à remplir les formalités incombant à cette personne et, en cas d'opérations imposables, à acquitter la taxe à sa place. A défaut, la taxe sur la valeur ajoutée et, le cas échéant, les pénalités qui s'y rapportent, sont dues par le destinataire de l'opération imposable.
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Les dispositions du premier alinéa ne sont pas applicables lorsque les personnes non établies dans la communauté européenne réalisent uniquement des opérations mentionnées au I de l'article 277 A en suspension du paiement de la taxe sur la valeur ajoutée.
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II Pour l'application du 2 de l'article 283 et à défaut du paiement de la taxe par le preneur, le prestataire non établi dans la Communauté européenne est tenu de désigner un représentant assujetti établi en France qui remplit les formalités afférentes à l'opération en cause et acquitte la taxe.
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III Par dérogation au premier alinéa du I, les personnes non établies dans la Communauté européenne qui réalisent exclusivement des opérations pour lesquelles elles sont dispensées du paiement de la taxe en application du 4 du II de l'article 277 A ou des opérations exonérées en vertu du 4° du III de l'article 291 peuvent charger un assujetti établi en France, accrédité par le service des impôts, d'accomplir les obligations déclaratives afférentes à l'opération en cause.
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Cet assujetti est redevable de la taxe afférente à l'opération pour laquelle il doit effectuer les obligations déclaratives, ainsi que des pénalités qui s'y rapportent, lorsque les conditions auxquelles sont subordonnées la dispense de paiement ou l'exonération ne sont pas remplies.
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art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988989", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641463", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632751", "@num": "242 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632729", "@num": "242 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023389252", "@num": "313 BRA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BRA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302062", "@num": "344 GD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 GD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157964", "@num": "85", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050811276", "@num": "242 nonies A", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242 nonies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826491", "@num": "95", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639947", "@num": "190", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191661", "@fin": "2999-01-01", "#text": "D : Désignation d'un représentant en France", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@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": "LEGIARTI000006304446", "@fin": "1993-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304447", "@fin": "1996-05-12", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304448", "@fin": "2002-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304449", "@fin": "2005-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304450", "@fin": "2011-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412233", "@fin": "2013-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949954", "@fin": "2022-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472139", "@fin": "2021-12-31", "@num": "289 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983770", "@fin": "2025-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838515", "@fin": "2999-01-01", "@num": "289 A", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Lorsqu'une personne non établie dans la Communauté européenne est redevable de la taxe sur la valeur ajoutée ou doit accomplir des obligations déclaratives, elle est tenue de faire accréditer auprès du service des impôts un représentant assujetti établi en France qui s'engage à remplir les formalités incombant à cette personne et, en cas d'opérations imposables, à acquitter la taxe à sa place. A défaut, la taxe sur la valeur ajoutée et, le cas échéant, les pénalités qui s'y rapportent, sont dues par le destinataire de l'opération imposable.
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Les dispositions du premier alinéa ne sont pas applicables lorsque les personnes non établies dans la communauté européenne réalisent uniquement des opérations mentionnées au I de l'article 277 A en suspension du paiement de la taxe sur la valeur ajoutée ou lorsqu'elles réalisent uniquement des livraisons de gaz naturel ou d'électricité pour lesquelles la taxe est due en France par l'acquéreur conformément aux dispositions du 2 quinquies de l'article 283.
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II Pour l'application du 2 de l'article 283 et à défaut du paiement de la taxe par le preneur, le prestataire non établi dans la Communauté européenne est tenu de désigner un représentant assujetti établi en France qui remplit les formalités afférentes à l'opération en cause et acquitte la taxe.
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III Par dérogation au premier alinéa du I, les personnes non établies dans la Communauté européenne qui réalisent exclusivement des opérations pour lesquelles elles sont dispensées du paiement de la taxe en application du 4 du II de l'article 277 A ou des opérations exonérées en vertu du 4° du III de l'article 291 peuvent charger un assujetti établi en France, accrédité par le service des impôts, d'accomplir les obligations déclaratives afférentes à l'opération en cause.
\n
Cet assujetti est redevable de la taxe afférente à l'opération pour laquelle il doit effectuer les obligations déclaratives, ainsi que des pénalités qui s'y rapportent, lorsque les conditions auxquelles sont subordonnées la dispense de paiement ou l'exonération ne sont pas remplies.
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art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988989", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641463", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632751", "@num": "242 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632729", "@num": "242 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023389252", "@num": "313 BRA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BRA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302062", "@num": "344 GD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 GD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157964", "@num": "85", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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I Lorsqu'une personne non établie dans la Communauté européenne est redevable de la taxe sur la valeur ajoutée ou doit accomplir des obligations déclaratives, elle est tenue de faire accréditer auprès du service des impôts un représentant assujetti établi en France qui s'engage à remplir les formalités incombant à cette personne et, en cas d'opérations imposables, à acquitter la taxe à sa place.A défaut, la taxe sur la valeur ajoutée et, le cas échéant, les pénalités qui s'y rapportent, sont dues par le destinataire de l'opération imposable.
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Les dispositions du premier alinéa ne sont pas applicables lorsque les personnes non établies dans la communauté européenne réalisent uniquement des opérations mentionnées au I de l'article 277 A en suspension du paiement de la taxe sur la valeur ajoutée ou lorsqu'elles réalisent uniquement des livraisons de gaz naturel, d'électricité, de chaleur ou de froid pour lesquelles la taxe est due en France par l'acquéreur conformément aux dispositions du 2 quinquies de l'article 283.
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II Pour l'application du 2 de l'article 283 et à défaut du paiement de la taxe par le preneur, le prestataire non établi dans la Communauté européenne est tenu de désigner un représentant assujetti établi en France qui remplit les formalités afférentes à l'opération en cause et acquitte la taxe.
\n
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III Par dérogation au premier alinéa du I, les personnes non établies dans la Communauté européenne qui réalisent exclusivement des opérations pour lesquelles elles sont dispensées du paiement de la taxe en application du 4 du II de l'article 277 A ou des opérations exonérées en vertu du 4° du III de l'article 291 peuvent charger un assujetti établi en France, accrédité par le service des impôts, d'accomplir les obligations déclaratives afférentes à l'opération en cause.
\n
Cet assujetti est redevable de la taxe afférente à l'opération pour laquelle il doit effectuer les obligations déclaratives, ainsi que des pénalités qui s'y rapportent, lorsque les conditions auxquelles sont subordonnées la dispense de paiement ou l'exonération ne sont pas remplies.
" } }, "LEGIARTI000026949954": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "289 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949954", "URL": "article/LEGI/ARTI/00/00/26/94/99/LEGIARTI000026949954.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 43, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000002293863", "@num": "43", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 43, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317200", "@num": "49", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 49 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000026887900", "@num": "64", "#text": "LOI n°2012-1510\n du 29 décembre 2012 - art. 64 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGITEXT000027655925", "#text": "Arrêté du 15 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGIARTI000043187334", "@num": "1", "#text": "Arrêté du 15 mai 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGITEXT000034823513", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265065", "@nortexte": "ECFE1633938A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000041438501", "#text": "Arrêté du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041438510", "@num": "1", "#text": "Arrêté du 30 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGITEXT000043186860", "#text": "Arrêté du 16 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043185211", "@nortexte": "CCPE2101603A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000044604131", "@num": "L152-2", "#text": "Code des impositions sur les biens et services - art. 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L152-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000045086742", "#text": "Arrêté du 27 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045084336", "@nortexte": "ECOE2200439A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-27" }, { "@id": "LEGITEXT000045126705", "#text": "Décret n°2022-126 du 4 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045123988", "@nortexte": "ECOE2200437D", "@numtexte": "2022-126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-04" }, { "@id": "LEGITEXT000045632664", "#text": "Décret n°2022-589 du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632674", "@num": "1", "#text": "Décret n°2022-589 du 20 avril 2022 - 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art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304331", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304406", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309557", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988989", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641463", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632751", "@num": "242 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632729", "@num": "242 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023389252", "@num": "313 BRA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BRA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302062", "@num": "344 GD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 GD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157964", "@num": "85", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050811276", "@num": "242 nonies A", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242 nonies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826491", "@num": "95", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639947", "@num": "190", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191661", "@fin": "2999-01-01", "#text": "D : Désignation d'un représentant en France", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@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": "LEGIARTI000006304446", "@fin": "1993-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304447", "@fin": "1996-05-12", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304448", "@fin": "2002-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304449", "@fin": "2005-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304450", "@fin": "2011-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412233", "@fin": "2013-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949954", "@fin": "2022-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472139", "@fin": "2021-12-31", "@num": "289 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983770", "@fin": "2025-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838515", "@fin": "2999-01-01", "@num": "289 A", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Lorsqu'une personne non établie dans l'Union européenne est redevable de la taxe sur la valeur ajoutée ou doit accomplir des obligations déclaratives, elle est tenue de faire accréditer auprès du service des impôts un représentant assujetti établi en France qui s'engage à remplir les formalités incombant à cette personne et, en cas d'opérations imposables, à acquitter la taxe à sa place. A défaut, la taxe sur la valeur ajoutée et, le cas échéant, les pénalités qui s'y rapportent, sont dues par le destinataire de l'opération imposable.

Le premier alinéa n'est pas applicable :

1° Aux personnes établies dans un Etat non membre de l'Union européenne avec lequel la France dispose d'un instrument juridique relatif à l'assistance mutuelle ayant une portée similaire à celle prévue par la directive 2010/24/UE du Conseil du 16 mars 2010 concernant l'assistance mutuelle en matière de recouvrement des créances relatives aux taxes, impôts, droits et autres mesures et par le règlement (UE) n° 904/2010 du Conseil du 7 octobre 2010 concernant la coopération administrative et la lutte contre la fraude dans le domaine de la taxe sur la valeur ajoutée. La liste de ces Etats est fixée par arrêté du ministre chargé du budget ;

2° Aux personnes non établies dans l'Union européenne qui réalisent uniquement des opérations mentionnées au I de l'article 277 A en suspension du paiement de la taxe sur la valeur ajoutée ou des livraisons de gaz naturel, d'électricité, de chaleur ou de froid pour lesquelles la taxe est due en France par l'acquéreur en application du 2 quinquies de l'article 283.

II. – Pour l'application du 2 de l'article 283 et à défaut du paiement de la taxe par le preneur, le prestataire non établi dans l'Union européenne est tenu de désigner un représentant assujetti établi en France qui remplit les formalités afférentes à l'opération en cause et acquitte la taxe.

III. – Par dérogation au premier alinéa du I, les personnes non établies dans l'Union européenne qui réalisent exclusivement des opérations pour lesquelles elles sont dispensées du paiement de la taxe en application du 4 du II de l'article 277 A ou des opérations exonérées en vertu du 4° du III de l'article 291 peuvent charger un assujetti établi en France, accrédité par le service des impôts, d'accomplir les obligations déclaratives afférentes à l'opération en cause.

Cet assujetti est redevable de la taxe afférente à l'opération pour laquelle il doit effectuer les obligations déclaratives, ainsi que des pénalités qui s'y rapportent, lorsque les conditions auxquelles sont subordonnées la dispense de paiement ou l'exonération ne sont pas remplies.

" } }, "LEGIARTI000041472139": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "289 A", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041472139", "URL": "article/LEGI/ARTI/00/00/41/47/21/LEGIARTI000041472139.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l’article 181 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions entrent en vigueur le 1er janvier 2022. Elles sont applicables aux opérations pour lesquelles l'exigibilité de la taxe sur la valeur ajoutée intervient à compter de cette date.

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(VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGITEXT000034823513", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265065", "@nortexte": "ECFE1633938A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000039793333", "@num": "181", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 181 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGITEXT000041438501", "#text": "Arrêté du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041438510", "@num": "1", "#text": "Arrêté du 30 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGITEXT000043186860", "#text": "Arrêté du 16 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043185211", "@nortexte": "CCPE2101603A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000044604131", "@num": "L152-2", "#text": "Code des impositions sur les biens et services - art. L152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604127", "@num": "L152-4", "#text": "Code des impositions sur les biens et services - art. L152-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000045086742", "#text": "Arrêté du 27 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045084336", "@nortexte": "ECOE2200439A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-27" }, { "@id": "LEGITEXT000045126705", "#text": "Décret n°2022-126 du 4 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045123988", "@nortexte": "ECOE2200437D", "@numtexte": "2022-126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-04" }, { "@id": "LEGITEXT000045632664", "#text": "Décret n°2022-589 du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632674", "@num": "1", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632678", "@num": "2", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGITEXT000045744998", "#text": "Arrêté du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045745004", "@num": "1", "#text": "Arrêté du 20 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000046805675", "@num": "2", "#text": "Décret n°2022-1620 du 23 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304331", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304406", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309557", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042887609", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641463", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632751", "@num": "242 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632729", "@num": "242 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023389252", "@num": "313 BRA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BRA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302062", "@num": "344 GD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 GD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157964", "@num": "85", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050811276", "@num": "242 nonies A", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242 nonies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826491", "@num": "95", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639947", "@num": "190", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191661", "@fin": "2999-01-01", "#text": "D : Désignation d'un représentant en France", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@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": "LEGIARTI000006304446", "@fin": "1993-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304447", "@fin": "1996-05-12", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304448", "@fin": "2002-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304449", "@fin": "2005-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304450", "@fin": "2011-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412233", "@fin": "2013-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949954", "@fin": "2022-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472139", "@fin": "2021-12-31", "@num": "289 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983770", "@fin": "2025-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838515", "@fin": "2999-01-01", "@num": "289 A", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le premier alinéa n'est pas applicable :

Un décret définit les conditions dans lesquelles les obligations déclaratives prévues à l'article 287 sont simplifiées pour ces opérations.

" } }, "LEGIARTI000044983770": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "289 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044983770", "URL": "article/LEGI/ARTI/00/00/44/98/37/LEGIARTI000044983770.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au C du III de l'article 30 de la loi n° 2021-1900 du 30 décembre 2021, pour les accréditations délivrées avant le 1er janvier 2022, le 3° du A du IV de l'article 289 A est applicable à compter du 1er janvier 2024.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 43, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000002293863", "@num": "43", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 43, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317200", "@num": "49", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 49 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGITEXT000027655925", "#text": "Arrêté du 15 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGIARTI000043187334", "@num": "1", "#text": "Arrêté du 15 mai 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGITEXT000034823513", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265065", "@nortexte": "ECFE1633938A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000041438501", "#text": "Arrêté du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041438510", "@num": "1", "#text": "Arrêté du 30 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGITEXT000043186860", "#text": "Arrêté du 16 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043185211", "@nortexte": "CCPE2101603A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000044604131", "@num": "L152-2", "#text": "Code des impositions sur les biens et services - art. L152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604127", "@num": "L152-4", "#text": "Code des impositions sur les biens et services - art. L152-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000045086742", "#text": "Arrêté du 27 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045084336", "@nortexte": "ECOE2200439A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-27" }, { "@id": "LEGITEXT000045126705", "#text": "Décret n°2022-126 du 4 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045123988", "@nortexte": "ECOE2200437D", "@numtexte": "2022-126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-04" }, { "@id": "LEGITEXT000045632664", "#text": "Décret n°2022-589 du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632674", "@num": "1", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632678", "@num": "2", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGITEXT000045744998", "#text": "Arrêté du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045745004", "@num": "1", "#text": "Arrêté du 20 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000046805675", "@num": "2", "#text": "Décret n°2022-1620 du 23 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304331", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304406", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309557", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988989", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641463", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632751", "@num": "242 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632729", "@num": "242 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023389252", "@num": "313 BRA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BRA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302062", "@num": "344 GD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 GD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157964", "@num": "85", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050811276", "@num": "242 nonies A", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242 nonies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826491", "@num": "95", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639947", "@num": "190", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191661", "@fin": "2999-01-01", "#text": "D : Désignation d'un représentant en France", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@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": "LEGIARTI000006304446", "@fin": "1993-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304447", "@fin": "1996-05-12", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304448", "@fin": "2002-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304449", "@fin": "2005-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304450", "@fin": "2011-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412233", "@fin": "2013-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949954", "@fin": "2022-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472139", "@fin": "2021-12-31", "@num": "289 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983770", "@fin": "2025-01-01", "@num": "289 A", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838515", "@fin": "2999-01-01", "@num": "289 A", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le premier alinéa n'est pas applicable :

II. – Pour l'application du 2 de l'article 283 et à défaut du paiement de la taxe par le preneur, le prestataire non établi dans l'Union européenne est tenu de désigner un représentant assujetti établi en France, accrédité auprès du service des impôts, qui remplit les formalités afférentes à l'opération en cause et acquitte la taxe.

Un décret définit les conditions dans lesquelles les obligations déclaratives prévues à l'article 287 sont simplifiées pour ces opérations.

IV.-A.-Aux fins d'application des I à III du présent article, seule peut être accréditée la personne qui remplit les conditions suivantes :
\n
\n 1° Ni elle ni aucun de ses dirigeants, lorsqu'il s'agit d'une personne morale, n'a commis d'infractions graves ou répétées aux dispositions fiscales, n'a fait l'objet des sanctions prévues aux articles L. 651-2, L. 653-2 et L. 653-8 du code de commerce au cours des trois années qui précèdent ni ne fait l'objet d'une mesure d'interdiction en cours d'exécution prévue au même article L. 653-8 ;
\n
\n 2° Elle dispose d'une organisation administrative et de moyens humains et matériels lui permettant d'assurer sa mission de représentation ;
\n
\n 3° Elle dispose d'une solvabilité financière en relation avec ses obligations de représentant ou d'une garantie financière à hauteur d'un quart des sommes nées de ces obligations, qui résulte d'un engagement de caution pris par une société de caution mutuelle, un organisme de garantie collective, une compagnie d'assurance, une banque ou un établissement financier habilité à donner caution. Toutefois, lorsque ces sommes ne peuvent être déterminées pour une personne représentée, elle dispose, pour les obligations associées à cette personne, d'une garantie financière égale à un niveau fixé par arrêté du ministre chargé du budget.
\n
\n B.-Le service des impôts retire l'accréditation du représentant lorsque celui-ci cesse de remplir les conditions mentionnées au A du présent IV ou lorsqu'il ne respecte pas les obligations déclaratives et de paiement des taxes qui lui incombent pour le compte des personnes qu'il représente ou pour son propre compte.
\n
\n C.-Les modalités de délivrance et de retrait de l'accréditation sont déterminées par décret en Conseil d'Etat.

" } }, "LEGIARTI000048838515": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "289 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048838515", "URL": "article/LEGI/ARTI/00/00/48/83/85/LEGIARTI000048838515.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VI de l’article 112 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2025.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 43, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000002293863", "@num": "43", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 43, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317200", "@num": "49", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 49 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGITEXT000027655925", "#text": "Arrêté du 15 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGIARTI000043187334", "@num": "1", "#text": "Arrêté du 15 mai 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027655132", "@nortexte": "BUDE1309683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGITEXT000034823513", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265065", "@nortexte": "ECFE1633938A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000041438501", "#text": "Arrêté du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041438510", "@num": "1", "#text": "Arrêté du 30 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGITEXT000043186860", "#text": "Arrêté du 16 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043185211", "@nortexte": "CCPE2101603A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000044604131", "@num": "L152-2", "#text": "Code des impositions sur les biens et services - art. L152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604127", "@num": "L152-4", "#text": "Code des impositions sur les biens et services - art. L152-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000045086742", "#text": "Arrêté du 27 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045084336", "@nortexte": "ECOE2200439A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-27" }, { "@id": "LEGITEXT000045126705", "#text": "Décret n°2022-126 du 4 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045123988", "@nortexte": "ECOE2200437D", "@numtexte": "2022-126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-04" }, { "@id": "LEGITEXT000045632664", "#text": "Décret n°2022-589 du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632674", "@num": "1", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045632678", "@num": "2", "#text": "Décret n°2022-589 du 20 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045631797", "@nortexte": "ECOE2138403D", "@numtexte": "2022-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-20" }, { "@id": "LEGITEXT000045744998", "#text": "Arrêté du 20 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000045745004", "@num": "1", "#text": "Arrêté du 20 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045743652", "@nortexte": "CCPE2138416A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-20" }, { "@id": "LEGIARTI000046805675", "@num": "2", "#text": "Décret n°2022-1620 du 23 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046792133", "@nortexte": "ECOI2227708D", "@numtexte": "2022-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000048769189", "@num": "112", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988989", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641463", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632751", "@num": "242 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045632729", "@num": "242 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046813387", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023389252", "@num": "313 BRA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BRA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302062", "@num": "344 GD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 GD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157964", "@num": "85", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050811276", "@num": "242 nonies A", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242 nonies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826491", "@num": "95", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639947", "@num": "190", "#text": "Code général des impôts, annexe IV, CGIANIV. - 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Le premier alinéa n'est pas applicable :

II. – (Abrogé)

III. – (Abrogé)

IV.-A.-Aux fins d'application du présent article, seule peut être accréditée la personne qui remplit les conditions suivantes :
\n
\n1° Ni elle ni aucun de ses dirigeants, lorsqu'il s'agit d'une personne morale, n'a commis d'infractions graves ou répétées aux dispositions fiscales, n'a fait l'objet des sanctions prévues aux articles L. 651-2, L. 653-2 et L. 653-8 du code de commerce au cours des trois années qui précèdent ni ne fait l'objet d'une mesure d'interdiction en cours d'exécution prévue au même article L. 653-8 ;
\n
\n2° Elle dispose d'une organisation administrative et de moyens humains et matériels lui permettant d'assurer sa mission de représentation ;
\n
\n3° Elle dispose d'une solvabilité financière en relation avec ses obligations de représentant ou d'une garantie financière à hauteur d'un quart des sommes nées de ces obligations, qui résulte d'un engagement de caution pris par une société de caution mutuelle, un organisme de garantie collective, une compagnie d'assurance, une banque ou un établissement financier habilité à donner caution. Toutefois, lorsque ces sommes ne peuvent être déterminées pour une personne représentée, elle dispose, pour les obligations associées à cette personne, d'une garantie financière égale à un niveau fixé par arrêté du ministre chargé du budget.
\n
\nB.-Le service des impôts retire l'accréditation du représentant lorsque celui-ci cesse de remplir les conditions mentionnées au A du présent IV ou lorsqu'il ne respecte pas les obligations déclaratives et de paiement des taxes qui lui incombent pour le compte des personnes qu'il représente ou pour son propre compte.
\n
\nC.-Les modalités de délivrance et de retrait de l'accréditation sont déterminées par décret en Conseil d'Etat.

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\n
Le ministre délégué auprès du ministre de l'économie, des finances et de la relance, chargé des comptes publics,
Vu le code général des impôts, notamment son article 289 A,
Arrête :

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

Fait le 20 avril 2022.

Olivier Dussopt

" } } }, "textelr": { "LEGITEXT000045744998": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000045743652", "NOR": "CCPE2138416A", "DATE_PUBLI": "2022-05-04", "DATE_TEXTE": "2022-04-20", "NUM_PARUTION": 103, "NUM_SEQUENCE": 60, "ORIGINE_PUBLI": "JORF n°0103 du 4 mai 2022", "DERNIERE_MODIFICATION": "2022-05-05" } }, "META_COMMUN": { "ID": "LEGITEXT000045744998", "URL": "texte/struct/LEGI/TEXT/00/00/45/74/49/LEGITEXT000045744998.xml", "NATURE": "ARRETE", "ORIGINE": "LEGI" } }, "STRUCT": { "LIEN_ART": [ { "@id": "LEGIARTI000045745004", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2022-05-05", "@origine": "LEGI" }, { "@id": "LEGIARTI000045745006", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2022-05-05", "@origine": "LEGI" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000045743652", "@fin": "2999-01-01", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000045744998", "@fin": "2999-01-01", "@debut": "2022-05-05" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "LEGITEXT000045744998", "liens_entrants": true }