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Les systèmes de charge pilotable pour véhicule électrique mentionnés au 1 de l' article 200 quater C du code général des impôts s'entendent des bornes de recharge pour véhicule électrique qui remplissent les conditions cumulatives suivantes : 1° Elles possèdent un point de recharge équipé d'un socle de prise de courant de type 2 ou d'un connecteur pour véhicules de type 2, tels qu'ils sont décrits dans l'annexe II du règlement (UE) 2023/1804 du Parlement européen et du Conseil du 13 septembre 2023 sur le déploiement d'une infrastructure pour carburants alternatifs et abrogeant la directive 2014/94/ UE ; 2° Elles disposent de la capacité de moduler temporairement la puissance électrique appelable sur le point de recharge mentionné au 1°, sur réception et interprétation des signaux tarifaires transmis par les fournisseurs d'électricité et des signaux transmis par les gestionnaires du réseau de distribution au sens du premier alinéa de l' article L. 341-4 du code de l'énergie ; 3° Elles sont connectées : a) Soit au compteur électrique mis à disposition par les gestionnaires du réseau de distribution au sens du premier alinéa de l' article L. 341-4 du code de l'énergie et ayant la capacité de recevoir et interpréter les signaux tarifaires transmis par les fournisseurs d'électricité et les signaux transmis par les gestionnaires du réseau de distribution ; b) Soit à un équipement intermédiaire fixe permettant de transmettre un signal de modulation de puissance ; c) Soit à internet.
Code général des impôts, annexe iv
18 ter A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049508319
2024-05-05 00:00:00
4ad28e5fa74e7ae09ff8c98982b8b188f8c645e4d1c5c3de586e2b08592fc309
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I. – Sont prises en compte pour l'application du 6° du I de l'article 199 undecies C du code général des impôts les dépenses relatives à l'acquisition, à l'installation et à la pose : 1. De dispositifs constructifs, d'équipements ou de matériaux d'isolation thermique, dont la finalité essentielle est la protection contre le rayonnement solaire des parois opaques, en contact avec l'extérieur, et/ ou des baies, en contact avec l'extérieur, ou la ventilation naturelle de confort thermique, visant à limiter le recours à la climatisation : a) En Guadeloupe, en Martinique, en Guyane et à La Réunion, respectant les exigences des articles 5 (1°), 6 et 10 de l'arrêté du 17 avril 2009 définissant les caractéristiques thermiques minimales des bâtiments d'habitation neufs dans les départements de la Guadeloupe, de la Martinique, de la Guyane et de La Réunion ; b) A Mayotte, respectant les exigences définies au 1 de la partie B de l'annexe 1 de l'arrêté préfectoral n° 192 PM/ SG/ DE/08 du 15 octobre 2008 relatif aux subventions par l'Etat pour la construction, l'acquisition et l'amélioration de logements locatifs sociaux ; c) En Nouvelle-Calédonie, en Polynésie française, à Saint-Martin, à Saint-Barthélemy et dans les îles Wallis et Futuna, tels que : 1° Surtoiture ventilée ; 2° Isolation thermique ; 3° Bardage ventilé ; 4° Pare-soleil horizontaux ; 5° Brise-soleil verticaux ; 6° Protections solaires mobiles extérieures dans le plan des baies ; 7° Ventilateurs de plafond ; 2. De matériaux d'isolation thermique, visant à maîtriser les besoins en chauffage : a) Pour les bâtiments d'habitation construits à La Réunion à une altitude supérieure à 800 mètres, respectant les exigences de l'article 5 (2°) de l'arrêté du 17 avril 2009 définissant les caractéristiques thermiques minimales des bâtiments d'habitation neufs dans les départements de la Guadeloupe, de la Martinique, de la Guyane et de La Réunion ; b) A Saint-Pierre-et-Miquelon, visés aux 1°, 2° et 4° du b du 2 du I de l'article 18 bis dans sa rédaction en vigueur au 31 décembre 2019 ; 3. D'appareils de régulation de chauffage, visés au c du 2 du I de l'article 18 bis dans sa rédaction en vigueur au 31 décembre 2019 ; 4. D'équipements de production d'énergie utilisant une source d'énergie renouvelable, visés au a du 3 du I de l'article 18 bis dans sa rédaction en vigueur au 31 décembre 2019, sous réserve, en ce qui concerne les systèmes de fourniture d'électricité à partir de l'énergie solaire, pour la Guadeloupe, la Martinique, la Guyane, La Réunion, Mayotte, Saint-Pierre-et-Miquelon, Saint-Martin et Saint-Barthélemy, que les installations ne soient pas reliées au réseau du service public d'électricité ; 5. De pompes à chaleur, autres que air/ air, dont la finalité essentielle est la production de chaleur ou d'eau chaude sanitaire, ainsi qu'au coût de la pose de l'échangeur souterrain des pompes à chaleur géothermiques, visées au b du 3 du I de l'article 18 bis dans sa rédaction en vigueur au 31 décembre 2019 ; 6. D'équipements de raccordement à un réseau de chaleur, alimenté majoritairement par des énergies renouvelables ou par une installation de cogénération, visés au c du 3 du I de l'article 18 bis dans sa rédaction en vigueur au 31 décembre 2019. Pour l'application du présent article, le terme baie en contact avec l'extérieur s'entend d'une ouverture ménagée dans une paroi extérieure au logement servant à l'éclairage, au passage ou à l'aération. II. – Les dépenses mentionnées au I doivent être justifiées par une facture détaillée précisant leur nature exacte, leur coût et leur conformité aux critères techniques exigés.
Code général des impôts, annexe iv
18 quater
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042147360
2020-07-25 00:00:00
a7c3910ff2e7fbb55b265aec18d2b82d7cefffc330565129e788cb0d9de97d3e
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Sont assimilés aux bénéfices provenant des contrats de crédit-bail conclus avec l'exploitant public avant le 1er janvier 1993 pour l'application du 3° quinquies de l'article 208 du code général des impôts : 1° Les profits retirés par les sociétés agréées pour le financement des télécommunications du placement à vue ou à court terme des sommes en instance d'emploi, dans la mesure où ce placement peut être regardé comme une opération de trésorerie accessoire. Cette condition est réputée remplie pour la fraction des placements qui n'excède pas, en valeur nominale, pour chaque exercice, la moitié des dépenses annuelles de gestion augmentée du montant des dividendes mis en paiement au cours de l'exercice ainsi que du montant de l'augmentation de capital libérée par les actionnaires pendant le même exercice et l'exercice précédent ; 2° Les intérêts versés par l'exploitant public à raison des avances sur marchés consenties par les sociétés agréées aux constructeurs, fournisseurs et autres ayants droit, avant la livraison des immeubles et équipements.
Code général des impôts, annexe iv
23 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300292
1994-09-02 00:00:00
c1aaffd020810d1da90dfd9324cf8820577e72897dee126870fdf143b21493c2
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Le lieu d'imposition des personnes morales désignées au 2 de l'article 218 A du code général des impôts est fixé : pour les sociétés ou personnes morales dont l'activité s'exerce en France dans un ou plusieurs établissements, au lieu du principal établissement ; pour les sociétés ou personnes morales qui exercent une activité en France sans y avoir d'établissement, au service des impôts des entreprises étrangères ; pour les sociétés et personnes morales qui sans exercer en France d'activité autre qu'immobilière y disposent de propriétés immobilières données ou non en location, au lieu de situation de ces biens. Si l'application de cette règle conduit à une pluralité de lieux d'imposition, l'imposition est établie au service des impôts des entreprises étrangères.
Code général des impôts, annexe iv
23 ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301275
2006-01-01 00:00:00
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Les sociétés visées à l'article 206 du code général des impôts sont tenues de déposer, dans le mois de leur constitution définitive ou, le cas échéant, du jour où elles deviennent passibles de l'impôt sur les sociétés une déclaration indiquant : 1° La raison sociale, la forme juridique, l'objet principal, la durée, le siège de la société, ainsi que le lieu de son principal établissement ; 2° La date de l'acte constitutif ; 3° Les nom, prénoms et domicile des dirigeants ou gérants et, pour les sociétés dont le capital n'est pas divisé en actions, les nom prénoms et domicile de chacun des associés ; 4° La nature et la valeur des biens mobiliers et immobiliers constituant les apports ; 5° Le nombre, la forme et le montant : a. Des titres négociables émis, en distinguant les actions des obligations et en précisant, pour les premières, la somme dont chaque titre est libéré et, pour les secondes, la durée de l'amortissement et le taux de l'intérêt ; b. Des parts sociales (parts de capital) non représentées par des titres négociables ; c. Des autres droits de toute nature attribués aux associés dans le partage des bénéfices ou de l'actif social, que ces droits soient ou non constatés par des titres.
Code général des impôts, annexe iv
23 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301277
1985-07-15 00:00:00
497378a040d5da29817499f42dc871f64a17fc298c982262a3ea18a6bb36f210
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En cas de modification de la raison sociale, de la forme juridique, de l'objet, de la durée, du siège de la société ou du lieu de son principal établissement, d'augmentation, de réduction ou d'amortissement du capital, de libération totale ou partielle des actions d'émission de remboursement ou d'amortissement d'emprunts représentés par des titres négociables de remplacement d'un ou plusieurs dirigeants ou gérants ou, dans les sociétés dont le capital n'est pas divisé en actions d'un ou plusieurs associés, les sociétés visées à l'article 23 A doivent en faire la déclaration dans le délai d'un mois.
Code général des impôts, annexe iv
23 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301279
1985-07-15 00:00:00
f23648bfb7908662b60d7005b2ecf5c1b01efc6d735e5563d0f20dbd7866f71d
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Pour l'application du 3° de l'article 23 A et de l'article 23 B , les dirigeants s'entendent notamment dans les sociétés anonymes du président du conseil d'administration, du directeur général, qu'il soit ou non administrateur, et, le cas échéant, de l'administrateur provisoirement délégué pour exercer les fonctions de président.
Code général des impôts, annexe iv
23 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300299
1979-07-01 00:00:00
5baea325ccee8a3ce694e72bccd50e6a4b9667f670b44dda0c725376f19d7d44
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-0.024456294253468513, -0.03804807737469673, 0.009577063843607903, 0.0023012764286249876 ]
Les sociétés qui, sans avoir leur siège social en France, y exercent une activité les rendant passibles de l'impôt sur les sociétés doivent indiquer, en outre, dans la déclaration prévue à l'article 23 A , le lieu de leur principal établissement en France ainsi que les nom, prénoms et adresse de leur représentant en France. En cas de remplacement de ce représentant ou de changement du lieu de l'établissement susvisé lesdites sociétés doivent en faire la déclaration dans les conditions fixées à l'article 23 B .
Code général des impôts, annexe iv
23 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300300
1979-07-01 00:00:00
01f6c31ce12623aae6028cb23bc8ddad7700560d205184ca469a75cc340784f6
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-0.019058018922805786, 0.002919316291809082, -0.015146573074162006 ]
Lorsqu'ils sont passibles de l'impôt sur les sociétés, les établissements et organismes publics et les personnes morales de toute nature visés à l'article 206 du code général des impôts autres que les sociétés doivent produire les déclarations prévues aux articles précédents dans la mesure où les renseignements qu'elles comportent sont compatibles avec la forme ou le statut de la collectivité intéressée. Sont toutefois dispensés de cette obligation les établissements publics, associations et collectivités visés au 5 de l'article 206 précité.
Code général des impôts, annexe iv
23 E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300301
1979-07-01 00:00:00
5c25484f8e5a79b534c54b98e85cc422a77155d8d789e0a029860d78e8827e07
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-0.02396482415497303, 0.026988914236426353, -0.008017908781766891, 0.0061247809790074825 ]
Les déclarations prévues par les articles 23 A et suivants doivent être adressées ou remises au service dont la personne morale relève pour l'assiette de l'impôt sur les sociétés.
Code général des impôts, annexe iv
23 G
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300302
1979-07-01 00:00:00
345d28e719ab8ae3653a5a14c316a5ff3e5b7af17d89f1d0135dec1b842e0637
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L'état que les personnes morales et associations visées à l'article 223 du code général des impôts doivent joindre à leur déclaration de bénéfice ou de déficit, en ce qui concerne les bénéfices répartis aux associés, actionnaires ou porteurs de parts ainsi que les sommes ou valeurs mises à leur disposition au cours de la période retenue pour l'assiette de l'impôt sur les sociétés et présentant le caractère de revenus distribués au sens des articles 108 et suivants du code général des impôts, doit comporter : 1° L'indication du montant global des distributions correspondant aux intérêts, dividendes, revenus et autres produits des actions et parts sociales payables aux associés, actionnaires ou porteurs de parts sur présentation ou remise de coupons ou d'instruments représentatifs de coupons ; 2° L'indication du montant des distributions, correspondant à des rémunérations ou avantages occultes ; 2° bis L'indication du montant des revenus distribués aux associés, actionnaires ou porteurs de parts suivant qu'ils sont éligibles ou non à l'abattement de 40 % mentionné au 2° du 3 de l'article 158 du code général des impôts ; 3° Un relevé des bénéficiaires de distributions autres que celles visées aux 1° et 2°, indiquant les noms, prénoms, qualités et domiciles des intéressés, la nature et le montant des sommes versées à chacun d'eux et l'année au cours de laquelle les versements ont été effectués.
Code général des impôts, annexe iv
23 H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300305
2007-01-01 00:00:00
0b436ba55ec0c8d41e7072ca6ed912e22933bf1dfac4e64a2cbe9d17e718c4ff
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-0.06481664627790451, 0.03451649472117424, 0.015365391038358212 ]
L'état visé à l'article 23 H est établi sur des imprimés fournis par l'administration.
Code général des impôts, annexe iv
23 I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300306
1979-07-01 00:00:00
54ccd488df1b02a616e35cb02d77f51e513c55b4eb84b7d30a6373075d22ddc9
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Les plus-values visées au I de l'article 238 octies du code général des impôts peuvent bénéficier des dispositions de l' article 40 du même code, lorsque le remploi est effectué dans la souscription au capital initial ou aux augmentations de capital des sociétés énumérées ci-après : Sociétés immobilières d'investissement et sociétés immobilières de gestion qui satisfont aux conditions prévues à l'article 33 de la loi n° 63-254 du 15 mars 1963 ; Sociétés en nom collectif ayant pour objet la construction en vue de la vente d'immeubles affectés à l'habitation pour les trois quarts au moins de leur superficie totale ; Sociétés civiles ayant le même objet et entrant dans les prévisions de l'article 239 ter du code précité.
Code général des impôts, annexe iv
23 J
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300310
1979-07-01 00:00:00
7afc43b16a241424a9ac1ffe37edb8c559fc9794f57113dff725657fb4090c0c
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Aucun pourcentage minimal de participation n'est exigé pour la réalisation du remploi défini à l'article 23 J.
Code général des impôts, annexe iv
23 K
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300311
1979-07-01 00:00:00
49af6f03208d3093f9feb96c0c07642d76ff976bcb6eb44b3ea3e371e6d5dca8
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Sont dispensés de la déclaration prévue à l'article 49 B de l'annexe III au code général des impôts : 1° Les contrats de prêts dont le montant en principal n'excède pas 5 000 €, sous réserve de l'application des dispositions du b du 2 de l'article 49 B susvisé ; 2° (Abrogé) ; 3° Les contrats de prêts conclus par l'Etat, les établissements publics et les collectivités locales ; 4° Les contrats de prêts dans la conclusion desquels les établissements de crédit enregistrés par l'Autorité de contrôle prudentiel et de résolution interviennent en qualité de prêteurs ou d'emprunteurs ; 5° Les contrats de prêts réalisés sous la forme d'émission de bons de caisse par des banques ou d'émission publique d'obligations. Toutefois, la dispense de déclaration des contrats de prêts prévue aux 1° à 5° ne s'applique pas aux bons ou titres mentionnés au 2° du III bis de l'article 125 A du code général des impôts lorsque leur détenteur communique son identité et son domicile fiscal à l'établissement qui assure le paiement des intérêts ou le remboursement de ces bons ou titres.
Code général des impôts, annexe iv
23 L
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042369846
2020-09-27 00:00:00
75234060919c00e018e309ef69d8697355736da91d27e2bd6b8a32cc24b2a347
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-0.04998109117150307, -0.005991607438772917, -0.006169263739138842, 0.0007371228421106935 ]
I. – Les coefficients correspondant aux indices représentatifs de l'évolution des prix mentionnés au I de l'article 238 bis J du code général des impôts sont, pour la réévaluation des immobilisations amortissables situées en France métropolitaine et dans les départements de la Guadeloupe, de la Guyane et de la Martinique, respectivement fixés aux chiffres ci-après : a. En ce qui concerne les constructions immobilières : Années 1914 et antérieures : 676. Année 1915 : 472,9. Année 1916 : 360,3. Année 1917 : 247,7. Année 1918 : 202,7. Année 1919 : 195,7. Année 1920 : 135,1. Année 1921 : 202,7. Année 1922 : 218,2. Année 1923 : 169,0. Année 1924 : 144,0. Année 1925 : 128,2. Année 1926 : 98,7. Année 1927 : 108,1. Année 1928 : 108,1. Année 1929 : 110,1. Année 1930 : 124,0. Année 1931 : 135,1. Année 1932 : 157,9. Année 1933 : 173,5. Année 1934 : 180,1. Année 1935 : 202,7. Année 1936 : 169,0. Année 1937 : 119,5. Année 1938 : 105,6. Année 1939 : 101,5. Année 1940 : 81,5. Année 1941 : 74,5. Année 1942 : 67,6. Année 1943 : 49,5. Année 1944 : 45,3. Année 1945 : 22,5. Année 1946 : 14,2. Année 1947 : 11,1. Année 1948 : 6,4. Année 1949 : 5,3. Année 1950 : 4,4. Année 1951 : 3,48. Année 1952 : 3,20. Année 1953 : 3,3. Année 1954 : 3,48. Année 1955 : 3,48. Année 1956 : 3,34. Année 1957 : 3,20. Année 1958 : 2,92. Année 1959 : 2,78. Année 1960 : 2,75. Année 1961 : 2,64. Année 1962 : 2,55. Année 1963 : 2,37. Année 1964 : 2,24. Année 1965 : 2,17. Année 1966 : 2,07. Année 1967 : 2,04. Année 1968 : 2,04. Année 1969 : 1,91. Année 1970 : 1,82. Année 1971 : 1,72. Année 1972 : 63. Année 1973 : 1,47. Année 1974 : 1,26. Année 1975 : 1,13. Année 1976 : 1,00. b. En ce qui concerne les autres immobilisations amortissables : Années 1914 et antérieures : 513. Année 1915 : 358,9. Année 1916 : 273,5. Année 1917 : 188,0. Année 1918 : 153,8. Année 1919 : 148,5. Année 1920 : 102,5. Année 1921 : 153,8. Année 1922 : 165,6. Année 1923 : 128,3. Année 1924 : 109,3. Année 1925 : 97,3. Année 1926 : 74,9. Année 1927 : 82,1. Année 1928 : 82,1. Année 1929 : 83,6. Année 1930 : 94,1. Année 1931 : 102,5. Année 1932 : 119,8. Année 1933 : 131,7. Année 1934 : 136,7. Année 1935 : 153,8. Année 1936 : 128,3. Année 1937 : 90,7. Année 1938 : 80,2. Année 1939 : 77,0. Année 1940 : 61,8. Année 1941 : 56,5. Année 1942 : 51,3. Année 1943 : 37,6. Année 1944 : 34,4. Année 1945 : 17,1. Année 1946 : 10,8. Année 1947 : 8,4. Année 1948 : 4,9. Année 1949 : 4,0. Année 1950 : 3,4. Année 1951 : 2,64. Année 1952 : 2,43. Année 1953 : 2,53. Année 1954 : 2,64. Année 1955 : 2,64. Année 1956 : 2,53. Année 1957 : 2,43. Année 1958 : 2,22. Année 1959 : 2,11. Année 1960 : 2,04. Année 1961 : 1,98. Année 1962 : 1,92. Année 1963 : 1,85. Année 1964 : 1,82. Année 1965 : 1,79. Année 1966 : 1,75. Année 1967 : 1,72. Année 1968 : 1,80. Année 1969 : 1,74. Année 1970 : 1,61. Année 1971 : 1,55. Année 1972 : 1,48. Année 1973 : 1,40. Année 1974 : 1,22. Année 1975 : 1,10. Année 1976 : 1,00. II. – Les coefficients de réévaluation applicables dans le département de la Réunion sont fixés aux chiffres ci-après : a. En ce qui concerne les constructions immobilières : Années 1914 et antérieures : 337,8. Année 1915 : 236,3. Année 1916 : 180,4. Année 1917 : 124,0. Année 1918 : 101,5. Année 1919 : 98,1. Année 1920 : 67,6. Année 1921 : 101,5. Année 1922 : 109,3. Année 1923 : 84,5. Année 1924 : 72,0. Année 1925 : 64,2. Année 1926 : 49,5. Année 1927 : 54,2. Année 1928 : 54,2. Année 1929 : 55,3. Année 1930 : 62,0. Année 1931 : 67,6. Année 1932 : 79,0. Année 1933 : 85,6. Année 1934 : 90,1. Année 1935 : 101,5. Année 1936 : 84,5. Année 1937 : 59,8. Année 1938 : 52,8. Année 1939 : 50,9. Année 1940 : 40,6. Année 1941 : 37,3. Année 1942 : 33,6. Année 1943 : 37,6. Année 1944 : 34,4. Année 1945 : 17,1. Année 1946 : 10,8. Année 1947 : 8,4. Année 1948 : 4,9. Année 1949 : 4,0. Année 1950 : 3,4. Année 1951 : 2,64. Année 1952 : 2,43. Année 1953 : 2,53. Année 1954 : 2,64. Année 1955 : 2,64. Année 1956 : 2,53. Année 1957 : 2,43. Année 1958 : 2,22. Année 1959 : 2,11. Année 1960 : 2,04. Année 1961 : 1,98. Année 1962 : 1,92. Année 1963 : 1,85. Année 1964 : 1,82. Année 1965 : 1,79. Année 1966 : 1,75. Année 1967 : 1,72. Année 1968 : 1,80. Année 1969 : 1,74. Année 1970 : 1,61. Année 1971 : 1,55. Année 1972 : 1,48. Année 1973 : 1,40. Année 1974 : 1,22. Année 1975 : 1,10. Année 1976 : 1,00. b. En ce qui concerne les autres immobilisations amortissables : Années 1914 et antérieures : 256,4. Année 1915 : 179,4. Année 1916 : 136,9. Année 1917 : 94,1. Année 1918 : 77,0. Année 1919 : 74,5. Année 1920 : 51,3. Année 1921 : 77,0. Année 1922 : 82,9. Année 1923 : 64,1. Année 1924 : 54,6. Année 1925 : 48,7. Année 1926 : 37,6. Année 1927 : 41,1. Année 1928 : 41,1. Année 1929 : 42,0. Année 1930 : 47,1. Année 1931 : 51,3. Année 1932 : 59,9. Année 1933 : 65,6. Année 1934 : 68,4. Année 1935 : 77,0. Année 1936 : 64,1. Année 1937 : 45,4. Année 1938 : 40,1. Année 1939 : 38,6. Année 1940 : 30,8. Année 1941 : 28,3. Année 1942 : 25,5. Année 1943 : 18,8. Année 1944 : 17,1. Année 1945 : 14,6. Année 1946 : 9,3. Année 1947 : 7,4. Année 1948 : 4,9. Année 1949 : 4,0. Année 1950 : 3,4. Année 1951 : 2,64. Année 1952 : 2,43. Année 1953 : 2,53. Année 1954 : 2,64. Année 1955 : 2,64. Année 1956 :2,53. Année 1957 : 2,43. Année 1958 : 2,22. Année 1959 : 2,11. Année 1960 : 2,04. Année 1961 : 1,98. Année 1962 : 1,92. Année 1963 : 1,85. Année 1964 : 1,82. Année 1965 : 1,79. Année 1966 : 1,75. Année 1967 : 1,72. Année 1968 : 1,80. Année 1969 : 1,74. Année 1970 : 1,61. Année 1971 : 1,55. Année 1972 : 1,48. Année 1973 : 1,40. Année 1974 : 1,22. Année 1975 : 1,10. Année 1976 : 1,00.
Code général des impôts, annexe iv
23 L bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300312
1979-07-01 00:00:00
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Les véhicules de tourisme mentionnés à l'article L. 421-2 du code des impositions sur les biens et services strictement indispensables à l'exercice d'une activité aquacole, agricole, sylvicole ou minière, mentionnés à la deuxième phrase du quinzième alinéa du I de l'article 199 undecies B , au troisième alinéa du I de l'article 217 undecies , au a du 2 du I de l'article 244 quater W et au 1° du 2 du A du I de l'article 244 quater Y du code général des impôts, s'entendent des véhicules neufs sans lesquels l'entreprise ne pourrait pas poursuivre l'exercice de cette activité.
Code général des impôts, annexe iv
23 L quater
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049937981
2024-07-11 00:00:00
6f2333c3f356258a62d9e96b3e33586e0b8b1a4262dd61de03a92670161244a3
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Sont prises en compte pour l'application du e du 1 du I de l'article 244 quater X et des d du 1°, e du 2° et b du 3° du D du I de l'article 244 quater Y du code général des impôts, les dépenses mentionnées au I de l'article 18 quater. Ces dépenses sont justifiées selon les modalités prévues au II de cet article.
Code général des impôts, annexe iv
23 L quinquies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045759969
2022-05-07 00:00:00
48b235b71fc9e51289f0cfcd07310fea5ec2113a2f450f82978f8f931217e39a
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I.-Pour l'application du 1° de l'article 242 bis du code général des impôts , à l'occasion de chaque transaction réalisée par l'intermédiaire d'une plateforme de mise en relation par voie électronique, l'entreprise mentionnée au premier alinéa du même article communique au vendeur, au prestataire ou aux parties à l'échange ou au partage d'un bien ou d'un service, lorsque ceux-ci ont perçu des sommes à l'occasion des transactions, les informations relatives aux régimes fiscaux et à la réglementation sociale applicables à ces sommes, aux obligations déclaratives et de paiement qui en résultent auprès de l'administration fiscale et des organismes de recouvrement des cotisations sociales ainsi qu'aux sanctions encourues en cas de manquement à ces obligations. II.-Les sites internet édités par l'entreprise mentionnée au I indiquent les liens hypertexte directs ou indirects vers les sites de l'administration fiscale et des organismes de sécurité sociale permettant d'accéder aux informations mentionnées au I. L'obligation prévue au I est réputée satisfaite si les messages envoyés aux parties aux transactions mentionnées au I incluent de manière lisible ces liens hypertexte. La liste de ces liens est publiée au Bulletin officiel des finances publiques-impôts (BOFiP-Impôts).
Code général des impôts, annexe iv
23 L sexies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038009168
2018-12-31 00:00:00
95a8907e4504d4e3bedeb328737268c2ca4106c64c18e98bd6581b833572a187
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Les éléments d'identification de l'opérateur de plateforme prévus au a du 2° de l'article 242 bis du code général des impôts comprennent : 1° Sa raison sociale ; 2° Son lieu d'établissement au 1er janvier de l'année de la transmission du document mentionné ; 3° Son numéro d'identification mentionné au premier alinéa de l'article R. 123-221 du code de commerce.
Code général des impôts, annexe iv
23 L septies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049639975
2024-06-02 00:00:00
66ce5e985a9064633fe0b01aebf10dff430ca37218c2819f49d961571e184a59
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Les éléments d'identification de l'utilisateur prévus au b du 2° de l'article 242 bis du code général des impôts comprennent : 1. Pour les personnes physiques : a) Le nom de famille ou d'usage ; b) Les prénoms ; c) L'adresse de résidence ; d) Le numéro de téléphone ; e) L'adresse électronique ; f) La date de naissance ; g) Lorsque le montant total brut des transactions réalisées par l'utilisateur au titre de l'année considérée, est supérieur ou égal à 1 000 euros, l'opérateur de plateforme : 1° Soit vérifie les noms de famille ou d'usage, prénoms, date de naissance de l'utilisateur, notamment sur présentation par l'utilisateur d'une copie d'une pièce d'identité ; 2° Soit indique à l'administration le numéro d'inscription au fichier de simplification des procédures d'imposition (SPI) de l'utilisateur, après en avoir vérifié la structure, le format et l'algorithme. 2. Pour une personne morale ou une personne physique agissant à titre professionnel : a) La raison sociale ; a bis) le nom commercial de l'utilisateur ou le nom d'utilisateur tel que communiqué sur la plateforme en ligne ; b) Le lieu d'établissement connu de l'opérateur à la date de transmission du document ; c) Le numéro de taxe sur la valeur ajoutée intracommunautaire ou, si elle en est dépourvue, ses numéros d'identification définis à l' article R. 123-221 du code de commerce ou, pour une entreprise non résidente, son numéro d'immatriculation auprès de l'administration fiscale de son pays de résidence ; d) L'adresse électronique ; e) l'adresse de localisation de la ressource internet de l'utilisateur professionnel ou, à défaut, l'identifiant fourni par l'opérateur de plateforme en ligne.
Code général des impôts, annexe iv
23 L octies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049639963
2024-06-02 00:00:00
7695233952fdc6339bbfe3b39d063a2b9365287ce55b4b5e3c71aabd452834b1
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-0.039189282804727554, -0.0001428684190614149, 0.06596139818429947, -0.005186873488128185 ]
L'opérateur de plateforme peut préciser le montant total brut prévu au d du 2° de l'article 242 bis du code général des impôts en indiquant, de manière distincte, le montant des transactions mentionnées au deuxième alinéa du 3° du même article et celui des autres transactions.
Code général des impôts, annexe iv
23 L nonies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038009258
2018-12-31 00:00:00
44b23b5fbf90239814045a0761c2b6886a5929f449b10ca6fada8524d07f7287
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L'opérateur de plateforme précise le montant total brut prévu au d du 2° de l'article 242 bis du code général des impôts en indiquant, de manière distincte, le montant des transactions imposables en France au sens des articles 258 à 259 D du même code.
Code général des impôts, annexe iv
23 L nonies A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041438635
2020-01-01 00:00:00
f20e50c3f717aa382e1b851626125e1cbd9e7fb556cad99ab4bddc80094dd213
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Les coordonnées bancaires mentionnées au e du 2° de l'article 242 bis du code général des impôts sont au format du code d'identification des banques (BIC) et du numéro de compte bancaire international (IBAN). Ces coordonnées sont réputées connues de l'entreprise dès lors que cette dernière procède directement au versement des sommes auprès de l'utilisateur, ou lorsqu'elle a recours, à cette fin, à un prestataire de services.
Code général des impôts, annexe iv
23 L decies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038009302
2018-12-31 00:00:00
7723b3f4671eefaf967c5ae173546761ddb8949439bee6e10804925dff487c45
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Pour l'application du troisième alinéa du 3° de l'article 242 bis du code général des impôts : 1. Le total annuel des montants perçus par un même utilisateur sur une plateforme est fixé à 3 000 euros. 2. Le nombre annuel des transactions réalisées par un même utilisateur sur une plateforme est fixé à 20.
Code général des impôts, annexe iv
23 L undecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038009313
2018-12-31 00:00:00
90798767e59d2422cc025e3a3b0040287dd4e075f0b7869e8920b49b89afc0f8
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La demande d'agrément mentionnée au I de l'article 49 septies H de l'annexe III au code général des impôts est accompagnée des pièces justificatives suivantes : a) Une fiche de présentation de l'organisme et de l'opération de recherche et développement qu'il a réalisée lors de l'année précédant la demande, selon le format établi par l'administration ; b) La photocopie des diplômes et curriculum vitae de cinq chercheurs au maximum parmi ceux affectés à l'opération de recherche et développement présentée ; c) Un extrait d'immatriculation au registre du commerce et des sociétés ou tout autre document justifiant de l'existence de l'organisme demandeur de l'agrément.
Code général des impôts, annexe iv
23 L duodecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043681810
2021-06-21 00:00:00
c86c4a0de6f3dabd9aabffdf492d05a4b75f898266a5d78a72f1a3ebe64c1eaa
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Les opérations mentionnées au 1° du A du II de l' article 244 quater I du code général des impôts s'entendent des opérations suivantes : 1° La fabrication de cellules de batteries pouvant être associées à la fabrication de modules de batteries comme composants essentiels conçus et utilisés principalement comme intrants directs dans la production de batteries, des électrochimies suivantes : LFP, LMP, LMFP, LMO, NMC, NCA, NMx, LCO, Na-ion, Zinc, LTO, lithium-soufre, lithium solide et semi-solide ; 2° La fabrication des composants essentiels conçus et utilisés principalement comme intrants directs dans la production des batteries, à savoir les matériaux actifs de cathode et leurs précurseurs, la cathode, les matériaux d'anode, dont le graphite artificiel, et leurs précurseurs, l'anode, les sels d'électrolyte, l'électrolyte, les liants polymères et leurs précurseurs, les nanotubes de carbone, le zincate de calcium, les poudres nanométriques de silicium, les feuillards de cuivre et d'aluminium, les séparateurs et collecteurs destinés aux batteries ; 3° L'extraction, la production, la transformation et la valorisation, des matières premières critiques mentionnées au c du 1° du A du II de l'article 244 quater I du code général des impôts, à savoir le graphite naturel, le lithium, le nickel, le manganèse et le cobalt, sous réserve, s'agissant du recyclage, de la récupération de ces matières premières sous forme de métaux, hors alliages, de sels de métaux et d'oxydes.
Code général des impôts, annexe iv
23 M bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049269271
2024-03-14 00:00:00
c6602ff4202b2ae1f114d423ca31dd232cd1656dd0804ef0b8b661ed7e22c514
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Les opérations mentionnées au 2° du A du II de l' article 244 quater I du code général des impôts s'entendent des opérations suivantes : 1° La fabrication de cellules photovoltaïques ou hybrides pouvant être associées à la fabrication de modules photovoltaïques ou hybrides, comme composants essentiels conçus et utilisés principalement comme intrants directs dans la production de panneaux photovoltaïques ; 2° La fabrication des composants essentiels conçus et utilisés principalement comme intrants directs dans la production des panneaux solaires, à savoir les feuilles de fond (“ backsheets ”), dont le tedlar ®, les encapsulants, dont l'éthylène-acétate de vinyle (“ Ethylene Vinyl Acetate ”-EVA) et les polyoléfines (“ PolyOlefin Encapsulant ”-POE), le verre solaire, les lingots, les structures porteuses, les plaquettes de silicium à qualité panneaux photovoltaïques ; 3° L'extraction, la production, la transformation et la valorisation des matières premières critiques mentionnées au c du 2° du A du II de l'article 244 quater I du code général des impôts, à savoir le silicium.
Code général des impôts, annexe iv
23 M ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049269273
2024-03-14 00:00:00
37881c44361073c9ab254bd3b4746206500e2ad069fca61845e1ff05d2ddfd7a
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Les opérations mentionnées au 3° du A du II de l' article 244 quater I du code général des impôts s'entendent des opérations suivantes : 1° La fabrication des éoliennes terrestres et en mer ainsi que, pour les éoliennes en mer, l'assemblage final des éoliennes et leur intégration sur fondation ; 2° La fabrication des composants essentiels conçus et utilisés principalement comme intrants directs dans la production des éoliennes, à savoir les mâts, les pales, les nacelles, les fondations posées ou flottantes, les sous-stations électriques, les câbles dynamiques et électriques de raccordement notamment inter-éoliens, les blocs d'acier ou les structures en béton pour les fondations flottantes, les systèmes d'ancrages pour les fondations flottantes, les sous-composants flotteurs, les couronnes d'orientation, les pièces forgées ou de fonderies pour le grand composant de la turbine, les aimants permanents, les tronçons de mâts, les génératrices de nacelle, le hub de nacelle, le système électrique de nacelle dit “ backend ”, les matériaux pour pales recyclables et les matériaux composites produits à partir de pales recyclées ; 3° L'extraction, la production, la transformation et la valorisation, des matières premières critiques mentionnées au c du 3° du A du II de l'article 244 quater I du code général des impôts, à savoir les terres rares.
Code général des impôts, annexe iv
23 M quater
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049269286
2024-03-14 00:00:00
89d2c066f5c4b5eb13de8ae1acba4f7db26164fff5bf77418c71dfb38b2d26ba
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Les opérations mentionnées au 4° du A du II de l' article 244 quater I du code général des impôts s'entendent des opérations suivantes : 1° La fabrication, y compris l'assemblage, de pompes à chaleur, quelle que soit la technologie utilisée ; 2° La fabrication des composants essentiels conçus et utilisés principalement comme intrants directs dans la production des pompes à chaleur à savoir les compresseurs, les systèmes électroniques et de régulation, les échangeurs thermiques et hydrauliques dont les évaporateurs les condenseurs et les ventilateurs, les échangeurs souterrains, les sondes géothermiques, les composants de distribution hydraulique, les circuits et composants frigorigènes et les structures mécaniques et d'habillage.
Code général des impôts, annexe iv
23 M quinquies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049269288
2024-03-14 00:00:00
7cadb1f44d000a2b5671092f3bd3de460ac19e609868b5c87466cdc6b22bac97
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Les opérations d'extraction, de production, de transformation et de valorisation des matières premières critiques mentionnées au c des 1° à 4° du A du II de l' article 244 quater I du code général des impôts s'entendent également de leur recyclage.
Code général des impôts, annexe iv
23 M sexies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049269290
2024-03-14 00:00:00
d3e6f45c86e7675d1b4875329d69baada12adc85b7f12045bfc86297604fa9c6
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La limite visée au 1° du 1 du II de l'article 257 du code général des impôts est fixée à 73 € toutes taxes comprises.
Code général des impôts, annexe iv
23 N
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043644627
2021-06-12 00:00:00
dbb4c63b476bbf60c2af77b46720f4ae55481eaa0652e5c1100db0bb4080f5bf
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La liste des rémunérations assimilables à des intérêts ou agios pour l'application des dispositions du 5° de l'article 260 C du code général des impôts est établie comme suit : commission du plus fort découvert ; commission d'endos ; commission d'attente, d'engagement, d'ouverture ou de confirmation de crédit ; commission de caution, d'aval ou de ducroire ; commission d'acceptation ; commission de garantie de placement d'obligations ou de bonne fin d'augmentation de capital ; commission de garantie de bonne fin d'opérations immobilières ; frais de gestion réglementés perçus par les sociétés de crédit différé ; rémunération perçue par l'intermédiaire placeur d'emprunts émis par voie d'adjudication.
Code général des impôts, annexe iv
23 O
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301294
1990-06-15 00:00:00
aa109b79fa8b09fcf7f225b4f0aeea5564b2d2ce0e02443f27b84ec5f0db1793
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La liste des opérations bancaires afférentes au financement d'exportations, de livraisons exonérées en vertu du I de l'article 262 ter du code général des impôts ou d'opérations situées hors de France, prévue au 9° de l'article 260 C de ce code, est établie comme suit : 1° Escompte d'effets de commerce ou de moyens de paiement représentant des créances sur l'étranger ; 2° Mobilisation des créances sur l'étranger ; 3° Préfinancement d'exportations ou de livraisons exonérées en vertu du I de l'article 262 ter du code général des impôts, réalisé sous forme de crédits mobilisables auprès de la Banque de France ; 4° Cautions, avals et confirmations de crédits documentaires fournis en France et se rapportant à des exportations ou à des livraisons exonérées en vertu du I de l'article 262 ter dudit code ; 5° Prêts consentis aux acheteurs étrangers de biens d'équipement et autres produits français ; 6° Achats fermes aux entreprises françaises réalisant des exportations ou des livraisons exonérées en vertu du I de l'article 262 ter du même code, de créances sur clients étrangers.
Code général des impôts, annexe iv
23 P
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300314
1993-02-17 00:00:00
78c55fe6dd613b65ce7ac18184301aea9df10b7dc84218dcedcc7c22cadd9d06
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En application du d du 2° du I de l'article 262 du code général des impôts , est exonérée la livraison qui porte sur des biens acquis dans un magasin ou acquis dans un délai de trois jours calendaires dans plusieurs magasins disséminés dans une même ville et identifiés sous le même numéro de taxe sur la valeur ajoutée intracommunautaire, et dont la valeur globale, taxe sur la valeur ajoutée comprise, excède 100 €.
Code général des impôts, annexe iv
24 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042338279
2021-01-01 00:00:00
9907c6fe33f977a15bde62beb2e648fe9af48a482406fcf0a9343d5501fbc0e2
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La preuve de l'exportation est apportée au moyen du bordereau de vente à l'exportation dûment visé par le service douanier de sortie de l'Union européenne.
Code général des impôts, annexe iv
24 ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030684948
2015-06-06 00:00:00
f9e1419ac72139861dc8353536a41b2625b3a154fe9912af52ce9c1e66bc7120
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((La liste des transports de voyageurs effectués par trains internationaux mentionnée au 9° du II de l'article 262 du code général des impôts est fixée comme suit)) (1) : 1° Transports empruntant l'une des sections-frontières du réseau ferré national suivantes : Calais-Fréthun-Fréthun-tunnel ; Tourcoing-Mouscron ; Baisieux-Tournai ; Wannehain-Antoing ; Haumont-Quevy le Petit ; Jeumont-Erquelinnes ; Thionville (Zoufftgen)-Bettembourg ; Forbach-Saarbrücken ; Wissembourg-Winden ; Lauterbourg-Wörth (Berg (Pfaltz)) ; Strasbourg Port du Rhin-Kehl ; Bantzenheim (Chalampé)-Neuenburg (Baden) ; Saint-Louis-Basel ; Delle-Boncourt ; Pontarlier-Les Verrières ; Les Longevilles-Rochejean-Vallorbe ; Longeray Léaz (Fort l'Ecluse)-La Plaine ; Annemasse-Genève Eaux-Vives (Chêne-Bourg) ; Vallorcine-le-Buet-Le Châtelard ; Modane-Bardonecchia ; Breil-sur-Roya-Coni ; Menton-Vintimille ; Cerbère-Port-Bou ; Hendaye-Irùn ; Perpignan-Figueras ; 2° Transports de groupes en trafic international dont l'effectif correspond au moins à la capacité d'une voiture-lits ou d'une voiture du chemin de fer au départ et à destination de localités desservies par des aérodromes ouverts au trafic des passagers. ((3° Transports effectués dans le cadre de la liaison fixe transmanche)) (1). (1) Modifications de l'arrêté.
Code général des impôts, annexe iv
24 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000035444164
2017-08-20 00:00:00
c1404e25003f7a7bc11d17d1ca4dda7cac6dd687ed8323dbc95d87a5c5255cc1
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Les biens de très faible valeur mentionnés au 3° du 2 du IV de l'article 206 de l'annexe II au code général des impôts s'entendent de ceux dont la valeur unitaire n'excède pas 73 € toutes taxes comprises par objet et par an pour un même bénéficiaire.
Code général des impôts, annexe iv
28-00 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043644622
2021-06-12 00:00:00
c0145814ae34003e7ca626c982ca4af8fdfdfdd37d018b36d6867e702e61e65a
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La liste des biens négociés sur un marché à terme international pouvant être stockés dans un entrepôt fiscal mentionné au d du 2° du I de l' article 277 A du code général des impôts est fixée ainsi qu'il suit : CODE N.C. DESCRIPTION DES BIENS 8001 Etain. 7402 Cuivre. 7403 7405 7408 7901 Zinc. 7502 Nickel. 7601 Aluminium. 7801 Plomb. Ex 8112.92 Indium. Ex 8112.99 1001 à 1005 Céréales. 1006 : uniquement le riz brut 1007 à 1008 1201 à 1207 Graines et fruits oléagineux. 0801 Noix de coco, noix du Brésil et noix de cajou. 0802 Autres fruits à coques. 0711.20 Olives. 1201 à 1207 Graines et semences (y compris les graines de soya). 0901.11.00 Café non torréfié. 0901.12.00 0902 Thé. 1801 Cacao, en fèves et brisures de fèves, brut ou torréfié. 1701.11 Sucre brut. 1701.12 4001 Caoutchouc, sous formes primaires ou en plaques, feuilles ou bandes. 4002 5101 Laine. Chapitres 28 et 29 Produits chimiques en vrac. 7106 Argent. 7110.11.00 Platine (palladium, rhodium). 7110.21.00 7110.31.00 0701 Pommes de terre. 1507 à 1515 Graisses et huiles végétales et leurs fractions, brutes, raffinées, mais non chimiquement modifiées.
Code général des impôts, annexe iv
29 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000023103036
2010-11-17 00:00:00
3d3a750a45c1ec3e6221ccc46e10e673cf800989c78cc4ffa23ae67855b05528
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Il est statué sur les demandes d'autorisation d'ouverture de régime suspensif présentées en application du 2° du I de l'article 277 A du code général des impôts : 1° Pour les entrepôts destinés à la fabrication de biens réalisée en commun par des entreprises, dont l'une au moins n'a pas d'établissement en France, en exécution d'un contrat international fondé sur le partage de cette fabrication et la propriété indivise des biens produits entre les entreprises contractantes, par le ministre chargé du budget ; 2° Pour les entrepôts de stockage de biens négociés sur un marché à terme international, par le directeur général des finances publiques ; 3° Pour le régime fiscal suspensif visé au a du 2° du I de l'article 277 A du code général des impôts : a) Par le service des impôts des entreprises dont relève le demandeur ou le directeur régional des douanes compétent, lorsque les lieux de stockage ou de mise en œuvre de ce régime relèvent du ressort territorial de sa seule circonscription ; b) Par le service des impôts des entreprises dont relève le demandeur ou le directeur régional des douanes compétent pour le lieu de tenue de la comptabilité-matières ou des registres, lorsque les lieux de stockage ou de mise en œuvre de ce régime relèvent de plusieurs circonscriptions douanières.
Code général des impôts, annexe iv
29 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046155367
2022-08-07 00:00:00
9670232983bdeabe5b64a11fee5787f89df78bd00cbbeb09a54cfe841caffa20
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Le registre des stocks et des mouvements de biens prévu au 1° du III de l'article 277 A du code général des impôts comporte les mentions suivantes : a) Désignation du bien ; b) Quantité exprimée en masse nette, volume ou unité ; c) Eléments nécessaires à l'identification et au suivi du bien pendant la durée du placement ; d) Date d'entrée du bien sous le régime ; e) Adresse complète du lieu de provenance du bien ; f) Date de sortie du bien du régime ; g) Adresse complète du lieu de destination du bien à la sortie du régime ; h) La fonction utilisée, lorsque l'assujetti qui a obtenu l'ouverture d'un régime fiscal suspensif mentionné au a du 2° du I de l'article 277 A du code général des impôts a sollicité l'application de plusieurs des fonctions visées aux a à e du 1 de l'article 85 E de l'annexe III. A l'issue de ces opérations, ce registre indique, pour chaque bien, les stocks détenus sous le régime suspensif, le cas échéant par fonction mentionnée sur la déclaration d'ouverture d'un régime mentionné au a du 2° du I de l'article 277 A du code général des impôts. Pour les régimes suspensifs mentionnés aux a et e du 2° du I de l'article 277 A du code général des impôts, le registre doit contenir également les indications nécessaires au suivi et à l'identification des biens qui font l'objet de prestations de services.
Code général des impôts, annexe iv
29 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047621545
2023-06-03 00:00:00
caaebad15d3d984f6191eac32a4c54bd864ceec59a6102b879b727b4a433c165
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-0.020077016204595566, -0.040061596781015396, -0.027210747823119164 ]
Le registre relatif aux opérations réalisées sous l'un des régimes suspensifs prévu au 1° du III de l'article 277 A du code général des impôts indique, pour chaque bien, par livraison, importation ou acquisition intracommunautaire : a) La date de l'opération ; b) Le montant de l'opération avec sa contre-valeur en euros, lorsque ce montant est exprimé en devises ; c) Les nom et adresse complète et, s'il y a lieu, le numéro d'identification à la T.V.A. du fournisseur ; d) Les nom et adresse complète et, s'il y a lieu, le numéro d'identification à la T.V.A. du client ; e) La désignation du bien et la référence dans le registre visé à l'article 29 C ; f) La fonction utilisée, lorsque l'assujetti qui a obtenu l'ouverture d'un régime fiscal suspensif mentionné au a du 2° du I de l'article 277 A du code général des impôts a sollicité l'application de plusieurs des fonctions visées aux a à e du 1 de l'article 85 E de l'annexe III . Pour les prestations de services, le registre contient, outre les mentions prévues aux a, b, c, d et f, la nature de l'opération et, s'il y a lieu, la désignation du bien auquel est afférente la prestation ainsi que la référence dans le registre visé à l'article 29 C.
Code général des impôts, annexe iv
29 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047621534
2023-06-03 00:00:00
253c9981e0735d767ecf85da3838726c69886eaf36b126dac72529c3a1e3e9cc
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-0.01268809288740158, -0.04203133285045624, -0.026751894503831863, -0.011855690740048885, 0.017583627253770828 ]
Les registres visés aux articles 29 C et 29 D sont tenus sur support papier ou informatique. Ils doivent être identifiés. Ils retracent les mentions exigées dans l'ordre chronologique des opérations. Ces informations sont conservées dans leur contenu originel. Les registres sont conservés au lieu de situation ou d'utilisation des biens ou des installations mentionné sur la demande d'autorisation d'ouverture du régime suspensif. Leur conservation est assurée selon les modalités et dans les délais prévus à l'article L. 102 B du livre des procédures fiscales .
Code général des impôts, annexe iv
29 E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000023103009
2010-11-17 00:00:00
b24b1132cf42209203f2092bb2edc789cddd882e4a335622069b7e86ad72e34b
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Les registres visés aux articles 29 C et 29 D doivent être présentés à toute demande d'un agent de l'administration qui peut s'en faire délivrer copie. Les registres doivent être présentés de manière à pouvoir identifier et isoler chaque fonction utilisée lorsque l'assujetti qui a obtenu l'ouverture d'un régime fiscal suspensif mentionné au a du 2° du I de l'article 277 A du code général des impôts a sollicité l'application de plusieurs des fonctions visées aux a à e du 1 de l'article 85 E de l'annexe III . Si l'administration le demande, les registres sont envoyés par voie dématérialisée.
Code général des impôts, annexe iv
29 F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047621525
2023-06-03 00:00:00
27ae81708b11f8b47f179d27370e45e74b6669773b7db7c83fcf9cec7c1c56c6
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-0.013501398265361786, -0.03402726724743843, -0.04409351944923401, -0.03757317736744881, 0.03401384875178337 ]
Lorsque l'assujetti qui a obtenu l'ouverture d'un régime fiscal suspensif mentionné au a du 2° du I de l' article 277 A du code général des impôts a sollicité l'application de plusieurs des fonctions visées aux a à e du 1 de l' article 85 E de l'annexe III au code général des impôts, la comptabilité-matières qu'il a été autorisé à tenir conformément aux dispositions du 1° du III de l'article 277 A du code général des impôts retrace distinctement les informations concernant les biens pour chaque fonction utilisée. La comptabilité-matières est présentée et envoyée par voie dématérialisée sur demande de l'administration.
Code général des impôts, annexe iv
29 G
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047621518
2023-06-03 00:00:00
21e4a252109aacc00df599784077fd53a3a679ff4af11b5858f64bde589d0bcb
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La liste des gros équipements mentionnés au 1 de l'article 279-0 bis du code général des impôts est fixée comme suit : 1. Système de chauffage : équipements collectifs suivants situés dans un immeuble comportant plusieurs locaux : chaudière utilisée comme mode de chauffage ou de production d'eau chaude, cuve à fioul, citerne à gaz et pompe à chaleur ; 2. Ascenseur ; 3. Installations sanitaires : cabine hammam ou sauna prête à poser ; 4. Système de climatisation : tous les systèmes de climatisation, ainsi que les pompes à chaleur de type air/ air.
Code général des impôts, annexe iv
30-00 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021643090
2010-01-01 00:00:00
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La liste des appareillages pris en charge au titre des prestations définies aux articles L. 162-22-6 et L. 162-22-7 du code de la sécurité sociale, soumis au taux de 5,5 % de la taxe sur la valeur ajoutée en application du b du 2° du A de l'article 278-0 bis du code général des impôts est fixée comme suit : – accès vasculaire implantable composé d'un réservoir sans septum et de cathéter (s), quels que soient le nombre de réservoirs et celui des cathéters ; – anneaux valvulaires cardiaques ; – armature valvulaire cardiaque pour autogreffe ; – barrières antiadhérences d'origine synthétique ; – chambre à cathéter implantable, double chambre, pour abord veineux ; – chambre à cathéter implantable, monochambre, pour abord artériel ; – chambre à cathéter implantable, monochambre, pour abord intrarachidien, intrathécal ou péridural ; – chambre à cathéter implantable, monochambre, pour abord péritonéal ; – chambre à cathéter implantable, monochambre, pour abord veineux ; – défibrillateurs cardiaques implantables avec stimulation atrio-bi-ventriculaire pour resynchronisation dits " triple chambre " ; – défibrillateurs cardiaques implantables simple et double chambre ; – greffon tendineux ; – greffons cornéens d'origine humaine ; – greffons valvulaires cardiaques, conduits valvulaires ou fragments valvulaires ; – implant digestif annulaire anastomotique biodégradable ; – implant digestif de dérivation péritonéo-veineuse ; – implant exovasculaire de gainage ; – implant exovasculaire de ligature interne (CLIP) pour anévrisme cérébral ; – implant neurologique de drainage totalement interne, sous-dural ; – implant neurologique de ponction de kystes arachnoidiens ; – implant neurologique de réfection, de suspension ou d'enveloppement, inférieur ou égal à 20 cm 2 ; – implant neurologique de réfection, de suspension ou d'enveloppement, supérieur à 20 cm 2 ; – implant neurologique pour valve, connecteur, raccord, adaptateur ; – implant neurologique, valve d'hydrocéphalie préréglée, régulation de pression ; – implant neurologique, valve d'hydrocéphalie préréglée, régulation de débit ; – implant neurologique, valve d'hydrocéphalie programmable ; – implant neurologique, valve d'hydrocéphalie standard et dérivation périphérique ; – implant neurologique, valve d'hydrocéphalie, cathéter de drainage ; – implant neurologique, valve d'hydrocéphalie, réservoir ; – implant ophtalmologique cornéen ou kératoprothèse à support colonisable ; – implant ophtalmologique de reconstruction orbitaire ; – implant ophtalmologique intraoculaire de drainage antiglaucomateux ; – implant ophtalmologique intraoculaire, aniridien ; – implant ophtalmologique intraoculaire, anneau capsulaire ; – implant ophtalmologique intraorbitaire, bille ; – implant ophtalmologique intraorbitaire, bille réhabitable ; – implant ophtalmologique intraorbitaire, bille réhabitable enveloppée ; – implant ophtalmologique intraorbitaire, entraîneur pour œil artificiel ; – implant ophtalmologique lacrymal, bouchon ou clou-trou méatique ; – implant ophtalmologique lacrymal, canaliculo-nasal ; implant pour traitement des larmoiements et implant pour lacorhinostomie ; – implant ophtalmologique lacrymal, supplément, traitement hydrophilisant ; – implant ophtalmologique, cristallinien, monofocal ; – implant ophtalmologique, cristallinien, multifocal ; – implant ophtalmologique, palpébral, de suspension, pour traitement du ptosis ; – implant ophtalmologique, palpébral, plaque pour rétraction ; – implant ophtalmologique, palpébral, prothèse pour lagophtalmie ; – implant ophtalmologique, scléral ou vitréen, colonisable pour indentation ; implant (type bande, corde, rail et roue) pour indentation sclérale ; – implant ophtalmologique, scléral ou vitréen, éponge et bande pour cerclage, pli ; éponge et bande large ; – implant ophtalmologique, scléral ou vitréen, huile de silicone, flacon/seringue ; – implant ophtalmologique, scléral ou vitréen, non colonisable pour indentation ; implant (type bande, corde, rail et roue) pour indentation sclérale ; – implant ORL, oreille ; – implant pleuropulmonaire, de renfort, d'agrafage, résection parenchymateuse ; – implant pour colposuspension, péri ou uréthrocervical ; – implant testiculaire ne comportant aucun dérivé ou tissu d'origine biologique ou n'étant pas issu de tels dérivés ; – implant urétéral double crosse ; – implant urétéral simple crosse ; – implants cristalliniens monofocaux issus de dérivés de tissus d'origine animale non viables ou en comportant ; – implants d'expansion cutanée gonflable ne comportant aucun dérivé ou tissu d'origine biologique ou n'étant pas issus de tels dérivés ; – implants d'origine synthétique pour chirurgie endoscopique avec ou sans fixation intégrée ; – implants d'ostéosynthèse divers et supplément : supplément pour traitement ostéoconducteur ; fiche pour fixateur externe ; agrafe, sauf pour main ou pied ; câble de cerclage à fils torsadés ; système d'ancrage tendineux ou ligamentaire résorbable ou non ; système de fixation type agrafe, à crémaillère pour sternotomie ; – implants d'ostéosynthèse sur mesure : lame plaque, plaque et clou centromédullaire sur mesure ; – implants d'ostéosynthèse, broches : broche classique ; broche filetée ou cannelée, autosécable ; broche résorbable ; embout de broche antimigration ; – implants d'ostéosynthèse, clou plaque : lisse ; adhérent ou à crénage ; adhérent ou à crénage sur la face osseuse ; – implants d'ostéosynthèse, clous centromédullaires ; – implants d'ostéosynthèse, implants pour chirurgie des extrémités des membres, mains et pieds : plaque à petits fragments ; vis perforée ; vis (cheville) sécable ; agrafe ; – implants d'ostéosynthèse, lames plaques ou lames coudées lisses : lisse ; lisse et perforée ; adhérente ou à crénage ; adhérente ou à crénage sur la face osseuse ; adhérente ou à crénage, perforée ; adhérente ou à crénage sur la face osseuse, perforée ; – implants d'ostéosynthèse, plaques (sécable ou non) : plaque diaphysaire ; plaque épiphysaire ; plaque à cotyle ou basin ; plaque à agrafe ronde, endocéphalique, extrémité supérieure humérus ; plaque-crochet trochantérienne ; – implants d'ostéosynthèse, vis et contre-vis : vis corticale et spongieuse, non autotaraudeuse ; vis à pas différents et autocompressive ; vis avec sa contre-vis adaptable sur un trou fileté ; vis perforée ; vis autotaraudeuse ; vis autocompressive ; vis résorbable ; vis adaptable sur un trou fileté d'un implant ; – implants d'ostéosynthèse, vis plaque : lisse ; avec système de blocage, lisse ; adhérente ou à crénage ; avec système de blocage, adhérente ou à crénage ; – implants de drainage pour traitement du glaucome issus de dérivés de tissus d'origine animale non viables ou en comportant ; – implants de pontage ne comportant aucun dérivé ou tissu d'origine biologique ou n'étant pas issus de tels dérivés ; – implants de pontage issus de dérivés, de tissus d'origine animale non viables ou en comportant ; – implants de réfection de paroi d'origine synthétique, non tricotés et non tissés ; – implants de réfection de paroi d'origine synthétique, tricotés ou tissés, enduits ou non enduits, non résorbables ; – implants de réfection de paroi d'origine synthétique, tricotés ou tissés, enduits ou non enduits, résorbables ; – implants de réfection de paroi, issus de dérivés d'origine animale ; – implants de soutènement sous-urétral ; – implants de suture et de ligature internes, mécaniques, résorbables ou non, pour la chirurgie conventionnelle ou l'endochirurgie : agrafage pour fixation d'implants avec système de pose (chargeur d'agrafes) non restérilisable, rechargeable ou non ; agrafage pour suture et anastomose linéaires ; agrafage pour suture circulaire avec système de pose, non restérilisable non rechargeable, ligature interne ou clips des vaisseaux ou des conduits excréteurs avec système de pose (chargeur de clips), non restérilisable, rechargeable ou non avec ou sans section ; – implants digestifs pour gastroplastie ; – plaques d'obturation et patchs, résorbables ou non résorbables, quelle que soit la surface, ne comportant aucun dérivé ou tissu d'origine biologique ou n'étant pas issus de tels dérivés ; – plaques d'obturation et patchs, résorbables ou non résorbables, quelle que soit la surface, issus de dérivés, de tissus d'origine animale non viables ou en comportant ; – produit visco-élastique utilisé en ophtalmologie pour la pose d'implants cristalliniens ne comportant aucun dérivé ou tissu d'origine biologique ou n'étant pas issus de tels dérivés ; – produits visco-élastiques utilisés en ophtalmologie pour la pose d'implants cristalliniens issus de dérivés de tissus d'origine animale non viables ou en comportant ; – sources radioactives implantables dites " Grains d'iode 125 " ; – valves cardiaques à bille, à disque ou à double ailette ; – valves fabriquées à partir de tissu d'origine animale autre que valvulaire cardiaque montées ou non sur armature ; – valves fabriquées à partir de valves cardiaques d'origine animale, montées ou non sur armature.
Code général des impôts, annexe iv
30-0 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032099512
2016-03-01 00:00:00
d05b3231728af1732104e98d830c6ba12b5ad9694adf39a7b258d83c3c06afe4
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La liste des équipements spéciaux soumis au taux réduit de la taxe sur la valeur ajoutée en application du c du 2° du A de l'article 278-0 bis du code général des impôts est fixée comme suit : 1. Pour les handicapés moteurs : commandes adaptées pour le contrôle de l'environnement et la communication : au souffle, linguales, joysticks, défilement, contacteurs, casques et licornes ; appareils de communication à synthèse vocale et désigneurs ; cartes électroniques et logiciels spécifiques de communication ; claviers spéciaux pour ordinateurs et machines à écrire ; aides mécaniques ou électriques aux mouvements des bras, tourne-pages automatiques ; matériels de transfert : élévateurs et releveurs hydrauliques ou électriques, lève-personnes ; systèmes de douche et de bain incorporant les éléments indispensables à leur accessibilité par des handicapés, à l'exclusion des équipements médicaux ou à finalité thérapeutique ; lorsqu'ils ont une vitesse inférieure ou égale à dix kilomètres par heure : les fauteuils roulants et les scooters médicaux ; appareils modulaires de verticalisation ; appareils de soutien partiel de la tête ; casques de protection pour enfants handicapés ; 2. Pour aveugles et malvoyants : appareils ou objets à lecture, écriture ou reproduction de caractères ou signes en relief (braille) ; téléagrandisseurs et systèmes optiques télescopiques ; cartes électroniques et logiciels spécialisés ; 3. Pour sourds et malentendants : vibrateurs tactiles ; orthèses vibratoires (amplificateurs de voix) ; implants cochléaires ; logiciels spécifiques ; 4. Pour d'autres handicapés : filtres respiratoires et protections trachéales pour laryngectomisés ; appareils de photothérapie ; appareils de recueil de saignées ; 5. Pour l'ensemble des handicapés afin de faciliter la conduite ou l'accès des véhicules : siège orthopédique (siège pivotant, surélevé...) ; treuils, rampes et autres dispositifs pour l'accès des personnes handicapées en fauteuil roulant ; commande d'accélérateur à main (cercle, arc de cercle, secteur, manette, poignée tournante...) ; sélecteur de vitesses sur planche de bord ; modification de la position ou de la commande du frein principal ou du frein de secours ; modification de la position ou de la commande des commutateurs de feux, de clignotants, d'avertisseur sonore, d'essuie-glace ; dispositif de commande groupée (frein principal, accélérateur...) ; permutation ou modification de la position des pédales : pédales d'embrayage et de frein rapprochées ou communes, pédales surélevées, faux planchers ; modification de la colonne de direction ; dispositif de maintien du tronc par sangle ou par harnais ; dispositifs d'ancrage des fauteuils roulants à l'intérieur du véhicule ; 6. Pour l'ensemble des personnes en situation de handicap afin de faciliter la pratique d'une activité sportive : appareils et équipements de mobilité adaptés (luges, skis, bateaux de paravoile …) ; appareils et équipements fixes de pratique sportive adaptée (banc de musculation, home-trainer, siège de lancer athlétique, selle adaptée pour la pratique de l'équitation …) ; matériels de fixation (plaque de lancer, matériel de fixation d'escrime …) ; matériels d'assistance et de pratique sportive adaptés pour les personnes en situation de handicap moteur (flotteurs latéraux d'aviron, rampes de mise à cheval, massues d'athlétisme, filets de volley-ball assis …) ; matériels d'assistance et de pratique sportive adaptés pour les personnes ayant une déficience visuelle (sonorisation pour guidage, matériel de cecifoot …).
Code général des impôts, annexe iv
30-0 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045542274
2022-07-01 00:00:00
cd8cda5b8ae31e59d253877044fb9348c6e18be638f29c62d1b9d3d6a3989bf7
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Les ascenseurs et matériels assimilés soumis au taux réduit de la taxe sur la valeur ajoutée en application du f du 2° du A de l'article 278-0 bis du code général des impôts sont les matériels suivants, spécialement conçus pour le déplacement d'une personne handicapée : 1. Les appareils élévateurs verticaux, installés à demeure, comportant une plate-forme aménagée en vue du transport d'une personne handicapée, debout ou en fauteuil roulant, avec ou sans accompagnateur, qui répondent aux conditions suivantes : a) Ils permettent le déplacement entre deux niveaux définis, avec éventuellement un ou plusieurs niveaux intermédiaires ; b) Leur vitesse n'excède pas 0,15 mètre par seconde ; c) Ils comportent un frein de sécurité ou autre dispositif d'arrêt d'urgence, et un dispositif protégeant l'accès de la gaine à chaque palier ; d) Leur charge nominale minimale est de 200 kilogrammes, à l'exception des appareils élévateurs manuels, pour lesquels la charge nominale ne doit pas excéder 200 kilogrammes. 2. Les élévateurs à déplacements inclinés spécialement conçus pour le déplacement d'une personne handicapée accompagnée ou non, installés à demeure, se déplaçant le long de guides inclinés, desservant des niveaux définis, circulant au non le long d'une ou de plusieurs parois ou éléments de parois, qui répondent aux conditions suivantes : a) Ils circulent le long d'un escalier ou d'un plan incliné ; b) Ils comportent un plateau accessible au fauteuil roulant ou un siège ; c) Leur inclinaison par rapport à l'horizontale n'excède pas 45° ; d) Leur vitesse n'excède pas 0,15 mètre par seconde ; e) Ils comportent un frein de sécurité ou autre dispositif d'arrêt d'urgence, et un dispositif de maintien des personnes lors du fonctionnement de l'appareil ; f) Leur charge nominale n'excède pas 200 kilogrammes.
Code général des impôts, annexe iv
30-0 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029013757
2014-05-30 00:00:00
9f6b8ba198836aa19b7bdfc5c8ccd9d012385a7a07094c1efea482856f8ac837
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Les caractéristiques techniques et les critères de performances minimales des matériaux et équipements mentionnés au 1 de l'article 278-0 bis A du code général des impôts sont ceux fixés par l'article 18 bis . Pour les matériels ou équipements qui ne sont plus mentionnés à cet article, sont retenus les caractéristiques techniques et critères de performances minimales fixés par cet article dans sa dernière rédaction qui mentionne ces matériels ou équipements.
Code général des impôts, annexe iv
30-0 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041593619
2020-02-15 00:00:00
8aeb6db6d4e6a17909c63a413000887ec2b593bbf4ec163eec7de51eda6f2748
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Les masques de protection mentionnés au K bis de l'article 278-0 bis du code général des impôts répondent aux caractéristiques techniques suivantes : 1° Pour les masques à usage sanitaire : a) S'agissant de ceux destinés à la protection du porteur contre l'inhalation de gouttelettes : celles définies par la norme EN 149 + A1 : 2009 pour les classes d'efficacité FFP1, FFP2 ou FFP3 ou par une norme étrangère reconnue comme équivalente pour ces classes, sous réserve qu'ils ne comportent pas de valve expiratoire ; b) S'agissant de ceux destinés à la protection de l'environnement du porteur en évitant la projection de gouttelettes émises par ce dernier : celles définies par la norme EN 14683 + AC : 2019 ou par une norme étrangère reconnue comme équivalente ; 2° Pour les masques réservés à des usages non sanitaires : a) Les niveaux de performances suivants : (i) L'efficacité de filtration des particules de 3 micromètres est supérieure à 70 % ; (ii) La respirabilité permet un port pendant un temps de quatre heures ; (iii) La perméabilité à l'air est supérieure à 96 litres par mètre carré et par seconde, pour une dépression de 100 pascal ; b) La forme permet un ajustement sur le visage avec une couverture du nez et du menton et ne comprend pas de couture sagittale ; c) Lorsqu'ils sont réutilisables, les niveaux de performances mentionnés au a sont maintenus après au moins cinq lavages ; d) Les caractéristiques listées aux a et c sont vérifiées dans les conditions précisées en annexe au présent article ; e) La commercialisation intervient dans les conditions précisées en annexe au présent article.
Code général des impôts, annexe iv
30-0 E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041862440
2020-05-09 00:00:00
66a5dbe7e1ce428f4377ac8d443bb081b285c80dc1207000deab62ecd770b5da
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ANNEXE À L'ARTICLE 30-0 E DE L'ANNEXE IV AU CODE GÉNÉRAL DES IMPÔTS I.-Les masques réservés à des usages non sanitaires éligibles au taux réduit de TVA conformément au 2° de l'article 30-0 E de l'annexe IV au code général des impôts sont identifiés : a) Soit en tant que masque grand public ; b) Soit en tant que masque suivant les spécifications de l'AFNOR. II.-A.-Les masques grand public comprennent : a) Les masques de catégorie 1 dont l'efficacité de filtration des particules de 3 micromètres est supérieure à 90 % ; b) Les masques de catégorie 2. B.-Les performances sont vérifiées au moyen d'essais réalisés par l'une des personnes mentionnées au C du présent II dans les conditions suivantes : a) La mesure de la respirabilité est complétée par un test porté pendant 4 heures réalisé directement par le fabricant ou l'importateur ; b) L'efficacité de filtration des particules de 3 µm est vérifiée par la mise en œuvre d'essais de type correspondant au protocole d'essai décrit dans le document de la direction générale de l'armement du 25 mars 2020 (https :// www. entreprises. gouv. fr/ files/ files/ home/ ProtocoleDGA. pdf annexe 2 avec une taille de particules de 3 µm) ou tout autre protocole équivalent ; c) La perméabilité à l'air est vérifiée selon un protocole conforme à la norme NF EN ISO 9237 : 1995 ou tout autre protocole équivalent ; d) La conservation des niveaux de performance, s'agissant des masques lavables et réutilisables, est démontrée conformément aux précisions apportées par l'avis de l'Agence nationale de sécurité du médicament et des produits de santé du 25 mars 2020 révisé le 21 avril 2020 et précisant le protocole de traitement permettant une réutilisation des masques en tissu à usage non sanitaire prévus dans le cadre de l'épidémie covid. Les résultats des essais sont communiqués à l'adresse masques. dge @ finances. gouv. fr et publiés par l'administration sur le site https :// www. entreprises. gouv. fr/ covid-19/ liste-des-tests-masques-de-protection. C.-Les personnes pouvant conduire les essais mentionnés au B du présent II sont : a) La direction générale de l'armement ; b) Les organismes notifiés au sens du règlement (UE) 2016/425 du Parlement européen et du Conseil du 9 mars 2016 avec un périmètre d'accréditation compatible avec la réalisation de ces tests ; c) Le laboratoire national de métrologie et d'essais ; d) Les autres laboratoires référencés sur la page https :// www. entreprises. gouv. fr/ covid-19/ liste-des-tests-masques-de-protection. D.-Les masques grand public : 1° Sont identifiés, sur l'emballage ou le produit, au moyen des logos figurant au IV de la présente annexe en fonction du nombre de lavages minimum permettant le maintien des niveaux de performances ; 2° Sont accompagnés d'une information sur les performances de filtration figurant sur l'emballage et d'une notice d'utilisation. Par dérogation aux 1° et 2° du présent D, jusqu'au 31 mai 2020, l'identification des masques et l'information sur les performances de filtration peuvent être réalisées par tout moyen. III.-Les masques suivant les spécifications de l'AFNOR répondent aux exigences et recommandations relatives aux matériaux et à la fabrication figurant dans le document AFNOR SPEC S76-001 du 28 avril 2020 relatif aux masques barrières (version 1.10) disponible sur la page https :// masques-barrieres. afnor. org/. Ils font l'objet d'essais, sont marqués et accompagnés d'une notice d'information dans les conditions prévues par ce même document. IV.-Logos à utiliser pour les masques grand public : Vous pouvez consulter l'intégralité du texte avec ses images à partir de l'extrait du Journal officiel électronique authentifié accessible à l'adresse suivante : https://www.legifrance.gouv.fr/jo_pdf.do?id=JORFTEXT000041857299
Code général des impôts, annexe iv
Annexe à l'article 30-0 E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041864457
2020-05-09 00:00:00
569d3f26d91c57e7465a405a95f1e6f8ac0bc87baa7607fe81709c4078094b0b
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Les produits destinés à l'hygiène corporelle mentionnés au K ter de l'article 278-0 bis du code général des impôts répondent aux caractéristiques cumulatives suivantes : 1° Ils relèvent du type de produits 1 au sens de l'annexe V au règlement (UE) n° 528/2012 du 22 mai 2012 concernant la mise à disposition sur le marché et l'utilisation des produits biocides ; 2° Ils sont destinés à l'inactivation rapide et efficace de virus présents sur la peau ; 3° Ils respectent l'une des conditions suivantes : a) Le produit répond à la norme EN 14476 ; b) Le produit contient, en concentration exprimée en volume supérieure ou égale à 60 % dans le produit final, l'une des substances actives suivantes : éthanol, propan-1-ol ou propan-2-ol.
Code général des impôts, annexe iv
30-0 F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041862442
2020-05-09 00:00:00
38647a95073b029c0c639b139c34aba58dcbd9c6d66b2085036dd2e614468d08
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Les tenues de protection mentionnées au K bis de l'article 278-0 bis du code général des impôts comprennent : 1° Les lunettes et visières de protection, ainsi que les composants interchangeables de ces produits, qui répondent aux caractéristiques suivantes : a) Soit celles définies par la norme EN 166 : 2001, avec un marquage 3 pour l'essai de projections liquides ; b) Soit, pour les visières, celles définies au a du présent 1° avec les adaptations suivantes : (i) Les spécifications relatives à la résistance au vieillissement, à la corrosion et à l'inflammation ne sont pas requises ; (ii) La classe optique est 2 au minimum ; (iii) Le marquage et les informations fournies par le fabricant font état d'une application limitée à la protection contre le covid-19 ; c) Soit celles définies par une norme étrangère reconnue comme équivalente à la norme mentionnée au a du présent 1° ; 2° Les dispositifs médicaux, au sens du 1 de l'article 2 du règlement (UE) 2017/745 du Parlement européen et du Conseil du 5 avril 2017 relatif aux dispositifs médicaux, modifiant la directive 2001/83/ CE, le règlement (CE) n° 178/2002 et le règlement (CE) n° 1223/2009 et abrogeant les directives du Conseil 90/385/ CEE et 93/42/ CEE, revêtus du marquage CE, conformes aux exigences permettant ce marquage et qui sont listés ci-dessous : a) Les gants médicaux d'examen relevant de la classe I et les gants chirurgicaux relevant de la classe IIa ; b) Les casaques, blouses, surblouses et tabliers relevant de la classe I ; c) Les charlottes et surchaussures relevant de la classe I.
Code général des impôts, annexe iv
30-0 G
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042155775
2020-07-27 00:00:00
f717ff0a517076f73043da7ac8e0b10405d4b72f7773831d5399222d0e6c30d3
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1. Pour l'application du présent article, l'infrastructure de recharge, la borne de recharge et le point de recharge s'entendent au sens, respectivement, des 2°, 4° et 5° de l'article 2 du décret n° 2017-26 du 12 janvier 2017 relatif aux infrastructures de recharge pour véhicules électriques et portant diverses mesures de transposition de la directive 2014/94/UE du Parlement européen et du Conseil du 22 octobre 2014 sur le déploiement d'une infrastructure pour carburants alternatifs. 2. La configuration des infrastructures de recharge pour véhicules électriques mentionnées au premier alinéa du N de l'article 278-0 bis du code général des impôts répond aux exigences techniques suivantes : a) Pour les infrastructures relevant des articles L. 353-12 ou L. 353-13 du code de l'énergie, celles déterminées par l'arrêté du 23 décembre 2020 relatif à l'application de l' article R. 111-14-2 du code de la construction et de l'habitation ; b) Pour les infrastructures ne relevant pas du a du présent 2 : - soit il s'agit d'une borne de recharge équipée d'un socle de prise de courant de type 2 ou d'un connecteur de type 2, tels que décrits dans la norme NF EN 62196-2 ; - soit il s'agit d'un point de recharge équipé d'un socle de prise de courant de type E, tel que décrit dans la norme NF C61-314, adapté à la recharge d'un véhicule électrique pour une intensité supérieure ou égale à 14 A, dit “prise renforcée”. 3. Les critères de qualification des personnes mentionnés au 3° du N de l'article 278-0 bis du code général des impôts sont les suivants : a) Pour les prestations ne relevant pas du b du présent 3, l'habilitation et, le cas échéant, la qualification, instituées au I ou au II de l'article 22 du décret n° 2017-26 du 12 janvier 2017 mentionné au 1 ; b) Pour les prestations réalisées sous l'autorité du gestionnaire de réseau, ceux prescrits par la réglementation et ce gestionnaire pour l'intervention sur ce réseau.
Code général des impôts, annexe iv
30-0 H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047784747
2023-07-06 00:00:00
f02366002022954c4a96bdbe6db290f818bb89e37db70245104576234a7b846c
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Les conditions d'amélioration de la performance énergétique des logements faisant l'objet d'une opération d'acquisition-amélioration prévue au b du 5° du I de l' article 279-0 bis A du code général des impôts sont les suivantes : I.-Pour les logements situés en France métropolitaine, le bénéficiaire justifie que, à l'issue des travaux d'amélioration, le logement est classé dans la catégorie suivante, au sens de l' article L. 173-1-1 du code de la construction et de l'habitation : 1° Classe A ou B si, avant la réalisation des travaux, le logement était classé en classe D ; 2° Classe A, B ou C si, avant la réalisation des travaux, le logement était classé en classe E, F ou G. II.-Pour les logements situés dans les départements et régions d'outre-mer, le bénéficiaire justifie de la réalisation d'au moins un geste de travaux portant sur l'enveloppe du bâti et d'au moins un geste de travaux portant sur les équipements contribuant significativement aux économies d'énergie et indirectement aux réductions d'émissions de gaz à effet de serre : 1° Travaux portant sur l'enveloppe du bâti : Geste Critères de performance Toiture Exigence globale Facteur solaire Smax ≤ 0,03 sur l'ensemble de la toiture Pose d'une isolation Résistance thermique R ≥ 1,5 m2. K/ W sur l'ensemble de la toiture si le logement est situé à une altitude inférieure ou égale à 600 m Résistance thermique R ≥ 2,5 m2. K/ W sur l'ensemble de la toiture si le logement est situé à une altitude supérieure à 600 m Mise en place d'une surtoiture Surtoiture ventilée couvrant l'ensemble du plancher haut Remplacement des éléments de couverture Couverture de couleur claire ou moyenne sur la totalité de la toiture Hauts de La Réunion uniquement : exigence globale Coefficient de transmission surfacique U ≤ 0,5 W/ m2. K sur l'ensemble de la toiture Murs Exigence globale Facteur solaire Smax ≤ 0,09 pour tous les murs en contact avec l'extérieur des pièces principales Mise en place d'un bardage ventilé Ajout d'un bardage ventilé sur au moins 50 % des parois Pose d'une isolation des murs donnant sur l'extérieur Résistance thermique R ≥ 0,5 m2. K/ W sur au moins 50 % des murs Mise en place de pare-soleil Débords protégeant au moins 50 % des parois et tels que le rapport d/ h entre le débord du pare-soleil (d) et sa hauteur (h) est ≥ 0,2 Hauts de La Réunion uniquement : exigence globale Coefficient de transmission surfacique U ≤ 0,5 W/ m2. K sur l'ensemble des parois donnant sur l'extérieur Baies Exigence globale Facteur solaire Smax ≤ 0,8 Hauts de La Réunion uniquement : changement de fenêtres, de portes-fenêtres et de fenêtres de toit Coefficient de transmission surfacique Uw ≤ 3 W/ (m2. K) 2° Travaux portant sur les équipements contribuant significativement aux économies d'énergie et indirectement aux réductions d'émissions de gaz à effet de serre : Intervention Exigences Ventilation Amélioration de la ventilation naturelle Installation d'ouvrants mobiles ou de baies à galandage ou de toute autre solution technique équivalente. La surface ouvrante de chaque baie est supérieure à celle existante avant travaux et modulable par des systèmes de fixation (dispositifs de blocage de la position ouverte par baïonnette, vérin, ou autre système équivalent). Mise en place ou remplacement de ventilateurs de plafond Brasseurs d'air plafonniers fixes, à pales, remplissant les conditions cumulatives suivantes : (i) diamètre d'au moins 1,32 mètre (ii) au moins trois vitesses de fonctionnement (ii) niveau sonore inférieur ou égal à 45dB (A) à vitesse maximale et inférieur ou égal à 35 dB (A) à vitesse minimale. Eau chaude sanitaire Installation ou remplacement de chauffe-eau solaire Efficacité énergétique pour le chauffage de l'eau, lorsque le système est soumis à l'étiquetage obligatoire issue du règlement délégué n° 12/2013 : ≥ à 65 % si profil de soutirage M, ≥ à 75 % si profil de soutirage L, ≥ à 80 % si profil de soutirage XL, ≥ à 85 % si profil de soutirage XXL Aération Ajout ou remplacement ventilation mécanique contrôlée dans les pièces d'eau aveugles Ventilation mécanique contrôlée (VMC) simple flux auto-réglable ou hygroréglable de type A ou B Hauts de La Réunion uniquement : ajout ou remplacement d'une ventilation Ventilation mécanique contrôlée (VMC) simple flux auto-réglable ou hygroréglable de type A ou B mécanique contrôlée Chauffage Hauts de La Réunion uniquement : ajout ou remplacement du système de chauffage Chaudière à haute performance énergétique, PAC, chaudière ou poêle à bois, équipement de chauffage fonctionnant à l'énergie solaire Hauts de La Réunion uniquement : calorifugeage de l'installation de production ou de distribution de chauffage ou d'eau chaude sanitaire Isolant de classe supérieure ou égale à 1 telle que définie dans la norme NF EN 12828 + A1 mai 2014 Les logements situés dans les Hauts de La Réunion mentionnés au présent II s'entendent des logements situés à La Réunion à une altitude supérieure à 600 mètres. III.-Le bénéficiaire produit sur simple demande de l'administration : 1° Pour les logements mentionnés au I : a) Préalablement à la réalisation des travaux, un audit énergétique du bâtiment ou de la partie de bâtiment réalisé selon les dispositions prévues à l'article 8 de l'arrêté du 17 novembre 2020 relatif aux caractéristiques techniques et modalités de réalisation des travaux et prestations dont les dépenses sont éligibles à la prime de transition énergétique justifiant la classe énergétique du bâtiment ou de la partie de bâtiment avant travaux en classe D, E, F ou G au sens de l'article L. 173-1-1 du code de la construction et de l'habitation ; b) A l'issue des travaux : -soit l'attestation que les travaux proposés dans l'audit pour atteindre après travaux le niveau de performance mentionné au I ont été réalisés, accompagnée des factures ou notes émises par les entreprises prestataires, ou tout autre moyen de preuve ; -soit un diagnostic de performance énergétique du bâtiment ou de la partie de bâtiment, mentionné à l' article L. 126-26 du code de la construction et de l'habitation , satisfaisant les dispositions de l'arrêté du 31 mars 2021 relatif au diagnostic de performance énergétique pour les bâtiments ou parties de bâtiments à usage d'habitation en France métropolitaine, justifiant ainsi l'atteinte du niveau de performance mentionné au I. 2° Pour les logements mentionnés au II, les factures ou notes émises par les entreprises prestataires ou tout autre moyen de preuve de nature à établir de la réalisation d'au moins deux gestes de travaux prévus au même II.
Code général des impôts, annexe iv
30-0 I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049930078
2024-07-11 00:00:00
17807910e1e5764f940f3271aa1adc4a40a4b0dafe0665ea6ee250a19c7355ae
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1. Pour l'application du a de l'article 279 du code général des impôts la base d'imposition au taux réduit de la taxe sur la valeur ajoutée est constituée par les trois quarts du prix de pension ou de demi-pension. 2. Pour l'application du 1, les prix de pension et de demi-pension sont diminués le cas échéant de la fraction représentative de prestations autres que la nourriture et le logement. 3 et 4 (Abrogés).
Code général des impôts, annexe iv
30
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301296
1981-07-01 00:00:00
8fb4b1502fadd29ab8f2e2588dcadff229d8034ca7f68633e9a5328cebd32551
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a. Sous réserve des dispositions propres aux entreprises étrangères qui n'ont pas d'établissement en France et des dérogations prévues à l'article 33, les déclarations prescrites par l'article 286 et le 1 de l'article 287 du code général des impôts doivent être souscrites par les redevables de la taxe sur la valeur ajoutée pour l'ensemble des opérations qu'ils réalisent autres que les opérations visées au 2° du 3 du I de l'article 257 du code général des impôts auprès du service des impôts auquel doit parvenir leur déclaration de bénéfice ou de revenu. b. (Abrogé). c. Alinéas périmés.
Code général des impôts, annexe iv
32
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045120083
2022-02-05 00:00:00
babeb6fa39b648d6ce5db9bfe1370f7959b5a792507b5abcf65eec231847b537
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-0.02410253882408142, -0.02588692493736744, 0.007771624717861414, 0.022746333852410316 ]
Les dispositions de l'article 32 ne sont pas applicables aux personnes physiques propriétaires d'immeubles loués ou de monuments historiques ouverts au public dont les loyers ou les recettes sont imposés à l'impôt sur le revenu dans la catégorie des revenus fonciers : les déclarations prévues par les articles 286 et 287 du code général des impôts sont déposées auprès du service des impôts du lieu de situation de l'immeuble. En cas de pluralité d'immeubles, les obligations déclaratives sont remplies auprès du service des impôts du lieu de situation du bien générateur du chiffre d'affaires le plus élevé.
Code général des impôts, annexe iv
33
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000023831531
2011-04-11 00:00:00
589dedded8012a1beca4233e44b48d8626d5f59f0310bc74b1a3ad49f640c931
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-0.02088838443160057, -0.013185730203986168, -0.017808420583605766, 0.0403459370136261, -0.06254448741674423 ]
Les déclarations prévues aux 1° et 2° du I de l'article 286 du code général des impôts doivent être souscrites par les redevables de la taxe sur la valeur ajoutée lors de toute modification substantielle des conditions d'exercice de leur activité. Il en est ainsi notamment : Lors de l'ouverture d'un établissement secondaire d'une agence ou d'une succursale. Dans ce cas déclaration doit en être faite également au service dans le ressort duquel se trouve cet établissement, cette agence ou cette succursale ; Lors de toute modification de la forme juridique de l'entreprise.
Code général des impôts, annexe iv
35
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300363
1999-03-31 00:00:00
2950d801f28cd2efdfa2798e57d90f10d22e1983d9b6c1033f563ccdc18e6335
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-0.0077409762889146805, -0.024078231304883957, 0.04549632966518402, -0.0015846381429582834, 0.04364882782101631 ]
Les redevables de la taxe sur la valeur ajoutée qui cessent d'exercer leur activité doivent dans les trente jours en faire la déclaration au service qui a reçu les déclarations visées à l'article 32 .
Code général des impôts, annexe iv
36
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301304
1983-12-30 00:00:00
8c385a566910d0bcd4f3a54bf2c115eb6d98333b75ae5a3a4655d9598f231c47
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-0.01225475873798132, -0.02139369025826454, -0.008334625512361526, -0.0268862321972847, 0.024247268214821815 ]
La comptabilité ou le livre spécial dont la tenue est prescrite par le 3° du I de l'article 286 du code général des impôts doit notamment faire apparaître d'une manière distincte : Les opérations non soumises à la taxe sur la valeur ajoutée ; Les opérations faites en suspension de ladite taxe ; Pour chaque acquisition de biens, services et travaux l'indication de son montant, de la taxe sur la valeur ajoutée correspondante ainsi que le nom et l'adresse du fournisseur ; Pour chaque opération ayant donné lieu à l'émission d'une facture ou d'un document en tenant lieu comportant mention de la taxe sur la valeur ajoutée, le montant net de l'opération, le montant de la taxe sur la valeur ajoutée au taux exigible facturé, ainsi que le nom et l'adresse du client.
Code général des impôts, annexe iv
37
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300365
1999-03-31 00:00:00
48644e133348b7e4b21ea9d63cfd0aaab1027378dc870175d6716e299e2be840
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1.1° La date limite à laquelle les redevables sont tenus de remettre ou d'envoyer au service des impôts la déclaration ou le paiement mentionnés aux 1 et 3 de l'article 287 du code général des impôts est fixé comme suit : a. Pour les taxes dues au titre du trimestre civil précédent par les redevables placés sous le régime simplifié de l'agriculture au plus tard le 5 des mois de mai, août, novembre et février. b. Pour les taxes dues au titre du mois par les redevables placés sous le régime simplifié de l'agriculture, ou, selon le cas, au titre du mois ou du trimestre par les redevables placés sous le régime de la déclaration et dont le lieu d'imposition est situé à Paris ainsi que dans les départements des Hauts-de-Seine, de la Seine-Saint-Denis et du Val-de-Marne : Entreprises individuelles selon que le nom de famille de l'exploitant commence par l'une ou l'autre des lettres ci-après : A, B, C, D, E, F, G, H : au plus tard le 15 du mois suivant ; I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, X, Y, Z : au plus tard le 17 du mois suivant. Sociétés, selon que le numéro d'identification attribué par l'institut national des statistiques commence par l'un ou l'autre des groupes de deux chiffres ci-après : Toutes sociétés autres que les sociétés anonymes : 00, 01, 02... jusqu'à 68 inclus : au plus tard le 19 du mois suivant ; 69, 70, 71... jusqu'à 78 inclus : au plus tard le 20 du mois suivant ; 79, 80, 81... jusqu'à 99 : au plus tard le 21 du mois suivant. Sociétés anonymes : 00, 01, 02... jusqu'à 74 inclus : au plus tard le 23 du mois suivant ; 75, 76, 77... jusqu'à 99 : au plus tard le 24 du mois suivant. Autres redevables : au plus tard le 24 du mois suivant. c. Pour les taxes dues au titre du mois par les redevables placés sous le régime simplifié de l'agriculture, ou, selon le cas, au titre du mois ou du trimestre par les redevables placés sous le régime de la déclaration et dont le lieu d'imposition est situé dans les autres départements : Entreprises individuelles, selon que le nom de famille de l'exploitant commence par l'une ou l'autre des lettres ci-après : A, B, C, D, E, F, G, H : au plus tard le 16 du mois suivant ; I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, X, Y, Z : au plus tard le 19 du mois suivant. Sociétés, selon la forme juridique : Toutes sociétés autres que les sociétés anonymes : au plus tard le 21 du mois suivant ; Sociétés anonymes : au plus tard le 24 du mois suivant ; Autres redevables : au plus tard le 24 du mois suivant. d. Pour les redevables placés sous le régime simplifié d'imposition et tenus de verser des acomptes en juillet et décembre, en application du 3 de l'article 287 du code général des impôts, les jours limites de paiement au cours de ces mois sont ceux prévus aux b, c et e. e. Pour les taxes dues, selon le cas, au titre du mois ou du trimestre par les redevables visés au premier alinéa du I de l'article 95 de l'annexe III et placés sous le régime de la déclaration : au plus tard le 19 du mois suivant. f. Pour les déclarations déposées par les assujettis membres du groupe désignés au 3 de l'article 1693 ter du code général des impôts : aux dates prévues aux b et c du 1°. Pour la déclaration récapitulative mentionnée au a du 3 de l'article 1693 ter du même code déposée par le redevable mentionné au 1 de l'article 1693 ter de ce code : au plus tard le 24 du mois suivant. g. Pour les déclarations des redevables placés sous le régime réel normal mensuel ou trimestriel mentionné au 2 de l'article 287 du code général des impôts et qui sont assujettis à la taxe sur la valeur ajoutée applicable aux produits pétroliers au sens du tableau B du 1 de l'article 265 du code des douanes, à l'exception du gaz naturel selon les dispositions prévues au 1° du 1 de l'article 298 du code général des impôts : au plus tard le 24 du mois suivant le mois ou le trimestre au cours duquel la taxe est devenue exigible. 2° Par dérogation au 1°, la date limite à laquelle les redevables sont tenus de remettre ou d'envoyer au service des impôts les déclarations mentionnées au 1 de l'article 287 du code général des impôts faisant apparaître des importations mentionnées à l'article 291 du même code est fixée au plus tard le 24 du mois suivant le mois ou le trimestre au cours duquel la taxe est devenue exigible. 3° La date limite mentionnée au présent article est reportée dans les conditions prévues par l'article 199-0. 4° En cas d'utilisation de la voie postale, le cachet de la poste fait foi de la date d'expédition. 2. (Dispositions devenues sans objet).
Code général des impôts, annexe iv
39
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045120090
2022-02-05 00:00:00
4064fef27bceca74e4fdc250732e1decf66baee6ff870bcb7370ed2f742615a2
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0.03107757866382599, -0.028913291171193123, 0.06612138450145721, 0.015129745937883854, 0.020342426374554634 ]
1. L'autorisation, prévue au 2 de l'article 287 du code général des impôts, de disposer d'un délai supplémentaire de un mois pour déposer la déclaration mensuelle de taxe sur la valeur ajoutée est subordonnée aux conditions suivantes : a. Le redevable doit présenter une demande motivée au service des impôts dont il dépend pour le paiement de la taxe sur la valeur ajoutée ; b. Il doit justifier qu'en raison de la nature de ses activités ou de la structure particulière de son entreprise il n'est pas en mesure d'établir ses déclarations dans le délai prévu à l'article 39 . 2. L'autorisation peut être rapportée à tout moment lorsque les conditions prévues au 1 ne se trouvent plus remplies.
Code général des impôts, annexe iv
39 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300361
1991-06-24 00:00:00
55755368d573b51b916f6e77286897ffeacaaf998dbdb71049104592f551beb4
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1. Les assujettis à la taxe sur la valeur ajoutée doivent mentionner sur la déclaration prévue au 1 de l'article 287 du code général des impôts le coefficient de taxation calculé dans les conditions prévues au 3 du III de l'article 206 de l'annexe II au code général des impôts qu'ils appliquent durant l'année en cours. 2. Les entreprises soumises aux dispositions du 2° du 3 du III de l'article 206 de l'annexe II au code général des impôts doivent dans les quinze jours en faire la déclaration au service des impôts. Les entreprises assujetties à la taxe sur la valeur ajoutée doivent, dans les mêmes conditions, déclarer les modifications aboutissant à la création d'un secteur exonéré.
Code général des impôts, annexe iv
40
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000017867568
2007-12-31 00:00:00
c26ca62cff77e6e8fc8ed442b6e7a55fb6226e6d0a0d9823533bd354895e142e
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A l'appui de la déclaration mentionnée au 1 de l'article 287 du code général des impôts qu'elles déposent avant le 25 du mois qui suit celui de leur création ou de leur prise de position d'assujetties les entreprises doivent déclarer le coefficient de taxation retenu à titre provisoire pour les biens et services mentionnés au 3 du III de l'article 206 de l'annexe II au code général des impôts.
Code général des impôts, annexe iv
41
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000017867572
2007-12-31 00:00:00
8e3f0c1408d70856cb7488f9ac3596063def527dfe009ca02b33e59f8dede578
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1. Pour chaque membre constitué en secteur distinct d'activité conformément au 6° du I de l'article 209 de l'annexe II au code général des impôts , l'assujetti unique mentionné à l'article 256 C du même code communique à l'administration, sur un formulaire annexé à sa déclaration de chiffre d'affaires, les informations suivantes : a) Les informations de la déclaration prévue au 1 de l'article 287 du code général des impôts ainsi que les coefficients de taxation mentionnés aux articles 40 et 41 ; b) Le montant total du chiffre d'affaires afférent aux livraisons de biens et aux prestations de services réalisées par le membre au bénéfice d'autres membres de l'assujetti unique et qui auraient été imposables à la taxe sur la valeur ajoutée en l'absence d'assujetti unique. 2. Le formulaire mentionné au 1 est transmis par le représentant de l'assujetti unique à l'administration, dans les mêmes délais et selon les mêmes modalités que la déclaration prévue au 1 de l'article 287 du code général des impôts .
Code général des impôts, annexe iv
41-0 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046327698
2023-01-01 00:00:00
b07d563cf46b389b57ce593c3b922857525213ca4071ee645c62d9277af20750
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0.04123438894748688, -0.002958388300612569, 0.017098933458328247 ]
Le registre des biens prévu au 1 du I de l'article 286 quater du code général des impôts comporte les mentions nécessaires à l'identification de l'expédition ou du transport de biens sur le territoire d'un autre Etat membre de la Communauté européenne et destinés dans cet Etat à être utilisés à titre temporaire ou à faire l'objet de travaux dans les conditions prévues aux a et b du III de l'article 256 du code général des impôts : a) Désignation des biens ou matériaux ; b) Quantité exprimée en poids, volume ou unité ; c) Lieu de destination ; d) Date de l'expédition ou du transport ; e) Date du retour ; f) Nature de l'opération ; g) S'il y a lieu, désignation par son numéro d'assujetti à la taxe sur la valeur ajoutée du prestataire établi dans un autre Etat membre, auquel les biens ont été expédiés en vue de travaux.
Code général des impôts, annexe iv
41 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043584966
2021-06-02 00:00:00
e2dcc1ed2f4bbc5cf2c7eb5560d9c27117a29b5ad44f20c40bfcf62e65388322
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-0.00027877811226062477, -0.029887178912758827, 0.024589931592345238, -0.006901271175593138, 0.004823217634111643 ]
Le registre des biens, prévu au 2 du I de l'article 286 quater du code général des impôts dans le cadre du régime des stocks sous contrat de dépôt, comprend les informations suivantes : 1° Pour celui tenu par l'assujetti qui transfère les biens : a) L'information que le bien est expédié ou transporté à partir du territoire métropolitain et la date de cette expédition ou de ce transport ; b) Le numéro d'identification à la taxe sur la valeur ajoutée de l'assujetti auquel les biens sont destinés attribué par l'Etat membre vers lequel les biens sont expédiés ou transportés ; c) L'Etat membre vers lequel les biens sont expédiés ou transportés, le numéro d'identification à la taxe sur la valeur ajoutée de l'entrepositaire attribué par cet Etat, la date d'arrivée des biens dans l'entrepôt et l'adresse de l'entrepôt où les biens sont stockés à l'arrivée ; d) La valeur, la description et la quantité des biens arrivés dans l'entrepôt ; e) Le cas échéant, le numéro d'identification à la taxe sur la valeur ajoutée de l'assujetti remplaçant l'assujetti auquel les biens sont destinés, dans les conditions énoncées au 4 du III bis de l'article 256 du code général des impôts , attribué par l'Etat membre vers lequel les biens sont expédiés ou transportés ; f) Le montant imposable, la description des biens livrés et leur quantité, la date à laquelle la livraison des biens mentionnés au 3° du I de l'article 262 ter du même code a été effectuée et le numéro d'identification à la taxe sur la valeur ajoutée de l'acquéreur ; g) Le montant imposable, la description des biens et leur quantité, la date de survenance de l'une des conditions mentionnées au 5 du III bis de l'article 256 du code général des impôts et la justification correspondante ; h) La valeur, la description et la quantité des biens renvoyés et la date du renvoi des biens mentionnés au 3 du III bis du même article 256 ; 2° Pour celui tenu par l'assujetti à qui les biens sont destinés à être livrés : a) Le numéro individuel d'identification à la taxe sur la valeur ajoutée, mentionné à l 'article 286 ter du code général des impôts , de l'assujetti qui transfère les biens sous le régime des stocks sous contrat de dépôt ; b) La description et la quantité des biens qui lui sont destinés ; c) La date à laquelle les biens qui lui sont destinés arrivent dans l'entrepôt ; d) Le montant imposable, la description et la quantité des biens qui lui sont livrés et la date à laquelle l'acquisition intracommunautaire des biens a été réalisée, conformément aux dispositions du deuxième alinéa du 3° du I de l'article 256 bis du même code ; e) La description et la quantité des biens, et la date à laquelle les biens sont enlevés de l'entrepôt sur ordre de l'assujetti qui transfère les biens sous le régime des stocks sous contrat de dépôt ; f) La description et la quantité des biens détruits ou manquants et la date de destruction, de perte ou de vol des biens précédemment arrivés à l'entrepôt ou la date à laquelle il a été constaté que les biens étaient détruits ou manquants. Lorsque les biens sont expédiés ou transportés sous le régime des stocks sous contrat de dépôt chez un entrepositaire autre que l'assujetti auquel les biens sont destinés à être livrés, le registre de cet assujetti ne doit pas contenir les informations mentionnées aux c, e et f du présent 2° ; 3° Pour celui tenu par l'entrepositaire des biens autre que l'assujetti auquel les biens sont destinés à être livrés : a) L'Etat membre à partir duquel les biens ont été expédiés ou transportés ; b) La date à laquelle les biens destinés à être livrés à l'assujetti arrivent dans l'entrepôt ; c) Le numéro individuel d'identification à la taxe sur la valeur ajoutée, mentionné à l'article 286 ter du code général des impôts, de l'assujetti auquel les biens sont destinés, attribué par l'Etat membre vers lequel les biens sont expédiés ou transportés ; d) La description et la quantité des biens arrivés dans l'entrepôt, et la date à laquelle ces biens en sont enlevés sur ordre de l'assujetti qui transfère les biens sous le régime des stocks sous contrat de dépôt ; e) La description et la quantité des biens détruits ou manquants et la date de destruction, de perte ou de vol des biens précédemment arrivés à l'entrepôt ou la date à laquelle il a été constaté que les biens étaient détruits ou manquants.
Code général des impôts, annexe iv
41 bis A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043573764
2021-06-02 00:00:00
36c51490f644efdd4bb8078a83215ed53bda8ac34baedefbb8f4c42e5f3ec199
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-0.020341092720627785, -0.05213818699121475, 0.0217269454151392, 0.0022930470295250416, 0.01665044203400612 ]
La nature et les quantités de matériaux et de produits transformés, mentionnées au 1 du II de l'article 286 quater du code général des impôts relatif au registre spécial des façonniers sont appréciées, pour chaque donneur d'ordre, à la date d'entrée et de sortie de ces matériaux et produits. A l'issue de ces opérations, ce registre indique les stocks détenus. Lorsque des biens destinés à faire l'objet d'un travail à façon sont expédiés à partir d'un autre Etat membre de la Communauté européenne par ou pour le compte d'un assujetti identifié à la taxe sur la valeur ajoutée dans cet Etat, le registre mentionné au premier alinéa comporte le numéro d'identification à la taxe sur la valeur ajoutée du donneur d'ouvrage.
Code général des impôts, annexe iv
41 ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300371
1997-04-11 00:00:00
15bd4546a17a0f0bc8292bdeba1ca87d5be5df649f378f658d68273ac4431db6
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Les registres visés au 3 du II de l'article 286 quater du code général des impôts et aux articles 41 bis et 41 ter sont tenus sur support papier ou informatique. Ils doivent être identifiés. Ils retracent les mouvements de biens, de matériaux et de produits transformés dans l'ordre chronologique des opérations. Ces informations sont conservées dans leur contenu originel. Les registres sont conservés dans chaque établissement, lieu de dépôt ou lieu de stockage des biens, matériaux ou produits transformés. Leur conservation est assurée selon les modalités et dans les délais prévus à l'article L. 102 B du livre des procédures fiscales.
Code général des impôts, annexe iv
41 quater
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300373
1997-04-11 00:00:00
e1eafaa677027c755e510f7b0a9157c0d70f45fa201b88b075b1c7bc94068eec
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Les registres visés au 3 du II de l'article 286 quater du code général des impôts et aux articles 41 bis et 41 ter doivent être présentés à toute demande d'un agent de l'administration qui peut s'en faire délivrer copie. Si l'administration le demande, les registres tenus sur support informatique sont restitués sur support papier. (Abrogé).
Code général des impôts, annexe iv
41 quinquies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043592499
2021-07-01 00:00:00
b65f5a32b92dee74e341cc13ddb958065b57294cb08af1e424c232ead117e192
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Les registres prévus au 9 de l'article 298 sexdecies F et au X de l'article 298 sexdecies G du code général des impôts comportent, pour chaque opération, les informations suivantes : a) L'Etat membre de consommation dans lequel les livraisons de biens sont effectuées ou les prestations de services sont fournies ; b) Le type de services prestés ou la description et la quantité des biens livrés ; c) La date de la livraison des biens ou de la prestation des services ; d) La base d'imposition, avec indication de la devise utilisée ; e) Toute augmentation ou réduction ultérieure de la base d'imposition ; f) Le taux de la taxe sur la valeur ajoutée appliqué ; g) Le montant de la taxe sur la valeur ajoutée dû, avec indication de la devise utilisée ; h) La date et le montant des paiements reçus ; i) Tout acompte reçu avant la livraison des biens ou la prestation des services ; j) Lorsqu'une facture est émise, les informations figurant sur la facture ; k) En ce qui concerne les services, les informations utilisées pour déterminer le lieu où le preneur est établi ou a son domicile ou sa résidence habituelle et, en ce qui concerne les biens, les informations utilisées pour déterminer le lieu de départ et le lieu d'arrivée de l'expédition ou du transport des biens à destination de l'acquéreur ; l) Tout élément de preuve concernant un retour possible des biens, y compris la base d'imposition et le taux de la taxe sur la valeur ajoutée appliqué. Ces registres sont transmis à l'administration par voie électronique dans un délai de vingt jours à compter de la date de la demande. Si la transmission par l'assujetti n'est pas intervenue dans le délai de vingt jours, l'administration lui rappelle par voie électronique son obligation de présenter lesdits registres.
Code général des impôts, annexe iv
41 quinquies A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043573787
2021-07-01 00:00:00
1280b6187cfed99ca4bc686aa3a927f0b07459f8521597c427218ab12a28636b
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Le registre prévu au X de l'article 298 sexdecies H du code général des impôts comporte, pour chaque opération, les informations suivantes : a) L'Etat membre de consommation dans lequel les livraisons de biens sont effectuées ; b) La description et la quantité des biens livrés ; c) La date de la livraison des biens ; d) La base d'imposition, avec indication de la devise utilisée ; e) Toute augmentation ou réduction ultérieure de la base d'imposition ; f) Le taux de la taxe sur la valeur ajoutée appliqué ; g) Le montant de la taxe sur la valeur ajoutée dû, avec indication de la devise utilisée ; h) La date et le montant des paiements reçus ; i) Lorsqu'une facture est émise, les informations figurant sur la facture ; j) Les informations utilisées pour déterminer le lieu de départ et le lieu d'arrivée de l'expédition ou du transport des biens à destination de l'acquéreur ; k) Une preuve concernant un retour possible des biens, y compris la base d'imposition et le taux de la taxe sur la valeur ajoutée appliqué ; l) Le numéro de commande ou le numéro unique de l'opération ; m) Le numéro unique de l'envoi lorsque cet assujetti intervient directement à la livraison. Ce registre est transmis à l'administration par voie électronique dans un délai de vingt jours à compter de la date de la demande. Si la transmission par l'assujetti des registres demandés n'est pas intervenue dans le délai de vingt jours, l'administration lui rappelle par voie électronique son obligation de présenter ledit registre.
Code général des impôts, annexe iv
41 quinquies B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043573791
2021-07-01 00:00:00
73a81f4a0b3f179e2e4d64f4988709b7b0c4240df12a119f9fbb78c7d2d388b2
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Le registre prévu à l' article 286 quinquies du code général des impôts comporte, pour chaque opération, les informations suivantes : 1° Le nom, l'adresse postale et l'adresse électronique ou le site internet du fournisseur dont les opérations sont facilitées par l'utilisation de l'interface électronique et, si ces données sont disponibles : a) Le numéro individuel d'identification à la taxe sur la valeur ajoutée mentionné à l' article 286 ter du code général des impôts , ou, à défaut d'une telle identification, le numéro fiscal national du fournisseur ou prestataire ; b) Le numéro de compte bancaire ou le numéro de compte virtuel du fournisseur ou prestataire ; 2° Une description des biens, leur valeur, le lieu d'arrivée de l'expédition ou du transport des biens, ainsi que le moment de la livraison et, si ces données sont disponibles, le numéro de commande ou le numéro unique de l'opération ; 3° Une description des services, leur valeur, les informations permettant d'établir le lieu et le moment de la prestation et, si ces données sont disponibles, le numéro de commande ou le numéro unique de l'opération.
Code général des impôts, annexe iv
41 quinquies C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043573795
2021-07-01 00:00:00
6bb26db3553d7beb4c9b3a5d4379a542a55e53856ead70597bfc80bd14081831
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-0.03534026816487312, 0.032461702823638916, 0.0649142861366272, 0.05735308676958084 ]
Le registre prévu au VI de l'article 298 sexdecies I du code général des impôts comporte, pour chaque opération, les informations suivantes : a) Le nom et l'adresse de la personne physique destinataire des biens ; b) La description et la quantité des biens livrés ; c) La date de la livraison des biens ; d) La base d'imposition telle que définie par l' article 292 du code général des impôts , avec indication de la devise utilisée ; e) Toute augmentation ou réduction ultérieure de la base d'imposition ; f) Une preuve concernant un retour possible des biens ; g) Le montant de la taxe sur la valeur ajoutée dû, avec indication de la devise utilisée ; h) La date du reversement de la taxe sur la valeur ajoutée réalisé ; i) Le numéro de la déclaration en douane de mise en libre pratique concernée.
Code général des impôts, annexe iv
41 quinquies D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043573801
2021-07-01 00:00:00
098faae1c95037a4b876fe79abe9fb29f47616f783f5a8dc80043acc2a2ca2d7
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Les systèmes de télétransmission des factures utilisés par les entreprises dans les conditions prévues par l'article 96 G de l'annexe III au code général des impôts doivent respecter les spécifications suivantes : I. – Sont considérés comme utilisateurs les entreprises, fournisseurs ou clients qui émettent des factures télétransmises par eux-mêmes, ou par un tiers ou un client mandaté à cet effet, ou qui reçoivent des factures télétransmises, et ce quelle que soit la personne qui les a reçues en son nom et pour son compte. II. – Le système de télétransmission utilisé doit assurer au minimum les fonctions suivantes : a) La vérification en émission et en réception de la conformité de la structure du message par rapport aux mentions obligatoires devant figurer sur une facture ; b) La constitution quotidienne et l'archivage d'une liste récapitulative séquentielle et exhaustive des messages émis et/ ou reçus et des anomalies éventuelles détectées lors des contrôles ; c) L'archivage des factures émises et reçues ; d) La restitution sur écran ou tout support informatique, en langage clair, à la demande de l'administration, de la facture et de la liste récapitulative. e) L'accessibilité immédiate aux données dématérialisées en cas de demande de l'administration. III. – 1. Les logiciels de télétransmission des factures peuvent mettre en oeuvre une ou plusieurs structures de messages et ne doivent ni les modifier ni les altérer. Le message doit comporter l'ensemble des mentions obligatoires constitutives d'une facture prévues par les textes législatifs ou réglementaires en vigueur. L'utilisation de codes stables désignant, par exemple, des produits ou des personnes est possible si la codification est déchiffrée automatiquement à l'aide d'une table de correspondance intégrée à la fonction de restitution. 2. Les messages factures doivent être restituables sur écran, sur support informatique ou sur papier à la demande de l'administration. La restitution porte sur l'intégralité des informations émises et reçues, qu'elles soient obligatoires ou facultatives. La restitution doit pouvoir être opérée de manière sélective, notamment en fonction des informations que la liste récapitulative doit comporter. Les données sont restituées lisiblement en mode caractères, en langage clair et intelligible. 3. Le système doit contrôler, en émission et en réception, la conformité de la structure du message par rapport aux mentions obligatoires. En phase d'émission, en cas d'anomalie, le message rejeté ne sera ni émis, ni archivé, ni tracé sur la liste récapitulative. En phase de réception, toute anomalie sera retracée dans la liste récapitulative, et les messages concernés seront archivés. IV. – 1. La liste récapitulative mentionnée au III de l'article 96 G de l'annexe III au code général des impôts est constituée sous forme informatique au fur et à mesure lors de l'émission ou de la réception de chaque message. Elle comprend au minimum les informations suivantes : a) Le numéro et la date de la facture ; b) La date et l'heure de constitution du message ; c) Les montants hors taxes et toutes taxes de la transaction ainsi que le code monnaie lorsque la facture n'est pas libellée en euros ; d) Les éléments d'identification de l'émetteur ou du récepteur donnés par le système de télétransmission (code, nom ou dénomination sociale, numéro SIRET, adresse, qualité de fournisseur ou de client) ; e) Les libellés des éventuelles anomalies intervenues lors de chaque transmission ; f) La version du logiciel utilisé. 2. Abrogé V. – Les entreprises, fournisseurs et clients doivent constituer un fichier des partenaires avec lesquels elles échangent des factures par voie télématique. Pour chaque partenaire, le fichier comporte les informations suivantes : a) La qualité d'émetteur et/ ou de récepteur ; b) L'archivage des factures dématérialisées ou l'archivage des factures papier ; c) La (les) date (s) d'entrée en phase de dématérialisation avec le partenaire, et, le cas échéant, la (les) date (s) de sortie. VI. – 1. Les messages factures émis par l'entreprise, par un tiers ou un client mandaté à cet effet ainsi que la liste récapitulative et le fichier des partenaires doivent être accessibles et conservés dans leur forme et contenu originels et dans l'ordre chronologique de leur émission. Les messages factures reçus, quelle que soit la personne qui les a reçus en son nom et pour son compte, ainsi que la liste récapitulative et le fichier des partenaires doivent être accessibles et conservés dans leur forme et contenu originels et dans l'ordre chronologique de leur réception. 2. Les fichiers informatiques dans lesquels sont conservés les messages factures, la liste récapitulative et le fichier des partenaires doivent être alimentés automatiquement par le système de télétransmission des seules informations qui en sont directement issues. 3. La documentation relative aux conditions d'utilisation (guide utilisateur) du logiciel de télétransmission doit être conservée par l'entreprise et consultable par les agents de l'administration sur le lieu de la dématérialisation. En outre, l'entreprise doit prendre toutes dispositions pour garantir aux agents de l'administration l'accès à la documentation informatique concernant notamment le développement de son architecture, de son analyse fonctionnelle et organique et l'exploitation du logiciel de télétransmission.
Code général des impôts, annexe iv
41 septies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027361349
2013-04-27 00:00:00
cf7244068a6f33f6502a2ab04b1559c3779f38460e661bf0a77c96c974cb8975
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I.-L'audit de conformité mentionné au c du 6° du I de l'article 242 nonies B et au 1° du I de l'article 242 nonies C de l'annexe II au code général des impôts permet de s'assurer : 1° En matière d'interopérabilité des échanges : a) Du respect par l'opérateur de plateforme de dématérialisation partenaire du socle minimum de formats prévu au 1° du I de l'article 41 septies C ; b) Du raccordement effectif de l'opérateur de plateforme de dématérialisation partenaire au portail public de facturation ; c) De son raccordement effectif avec au minimum un autre opérateur de plateforme de dématérialisation partenaire. Constitue un raccordement au sens du présent 1° les modalités d'interconnexion des opérateurs de plateformes reposant sur une convention d'interopérabilité bilatérale ou un protocole d'échange en réseau ; 2° En matière d'authentification, l'existence et le fonctionnement normal du dispositif mis en œuvre par l'opérateur de plateforme de dématérialisation partenaire pour vérifier l'identité et la qualité de l'utilisateur et sécuriser l'accès à ses services conformément à l'article 242 nonies F de l'annexe II au code général des impôts ; 3° En matière d'émission et de transmission de factures électroniques : a) De l'existence des moyens mis en œuvre par l'opérateur de plateforme de dématérialisation partenaire pour garantir la conformité des factures aux conditions prévues par le V de l'article 289 du code général des impôts, notamment en cas de conversion de la facture dans un des formats du socle minimum prévu au 1° du I de l'article 41 septies C, ainsi que leur bon fonctionnement ; b) De la capacité de l'opérateur de la plateforme à garantir le respect par l'assujetti au nom et pour le compte duquel elle agit des conditions fixées au VII de l'article 289 susmentionné, selon le cas : -contribuer à la documentation de la piste d'audit fiable pour ses utilisateurs ; -satisfaire aux exigences relatives à la transmission de factures assorties d'une signature électronique ; -tenir et conserver en matière d'échange de données informatisé, une liste récapitulative séquentielle de tous les messages émis et reçus et de leurs anomalies éventuelles, par utilisateur, et un fichier des partenaires avec lesquels elles échangent des factures électroniques ; c) De la correcte mise en œuvre des contrôles prévus à l'article 242 nonies K de l'annexe II au code général des impôts ; d) Du respect des formats requis au 1° du I de l'article 41 septies C ; e) Du recours par l'opérateur de plateforme de dématérialisation partenaire à un des protocoles de communication sécurisés mentionnés au II de l'article 41 septies I ; f) De l'existence et de la mise en œuvre effective des moyens permettant d'assurer l'adressage des factures électroniques ; g) De l'existence et de la mise en œuvre effective des moyens permettant la gestion des statuts de traitement obligatoires des factures électroniques ; 4° En matière de recueil par la plateforme de dématérialisation partenaire des données de transaction et de paiement mentionnées aux articles 242 nonies M et 242 nonies P de l'annexe II au code général des impôts : a) De la capacité effective de celle-ci à distinguer les données respectivement transmises au titre des articles 242 nonies J , 242 nonies M et 242 nonies P de l'annexe II au code général des impôts ; b) De la correcte mise en œuvre des contrôles prévus à l'article 242 nonies N de l'annexe II au code général des impôts et au II de l'article 242 nonies P de l'annexe II au même code ; c) De l'intégrité des données, en cas d'agrégation par numéro d'identification prévu par l'article R. 123-221 du code de commerce, ou équivalent, des données reçues d'un assujetti ; 5° En matière de transmission des données de facturation, de transaction et de paiement au portail public de facturation : a) De la fiabilité des traitements informatiques réalisés et de l'intégrité des données exigées, notamment en cas d'extraction ou conversion de données dans un format du socle minimal ; b) De la mise en œuvre effective et correcte des contrôles prévus aux articles 242 nonies K et 242 nonies N et au II de l'article 242 nonies P de l'annexe II au code général des impôts ; c) Du respect des formats de transmission requis ; d) Du respect des délais de transmission mentionnés au II de l'article 41 septies H et aux articles 41 septies M et 41 septies P ; 6° En matière de traitement et conservation de données, de leur stockage dans des conditions garantissant leur conservation technique et leur absence de corruption conformément au règlement (UE) 2016/679 du Parlement européen et du Conseil du 27 avril 2016 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, et abrogeant la directive 95/46/ CE (règlement général sur la protection des données) ; 7° En matière de traçabilité, de l'existence de contrôles, de leur correcte mise en œuvre et de la conservation des preuves y afférents concernant : a) Les accès à la plateforme de dématérialisation partenaire ; b) L'utilisation de l'annuaire à seule fin d'adressage des factures électroniques et la conservation des extractions de l'annuaire pendant une durée limitée conforme au règlement (UE) 2016/679 précité ; c) Les processus de traitement des factures et des données de facturation, de transaction et de paiement. II.-L'audit de conformité porte sur la période suivante : 1° Pour l'obtention du numéro d'immatriculation prévue à l'article 242 nonies B de l'annexe II au code général des impôts, les six mois précédant la date d'engagement de l'audit ; 2° Pour le renouvellement du même numéro prévu à l'article 242 nonies C de l'annexe II du même code, les trois années précédant la date d'engagement de l'audit.
Code général des impôts, annexe iv
41 septies A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046386223
2022-10-10 00:00:00
455c727b98310310f4d035838469003c0f0b404b9bde5163e2b5a3b33f543cdd
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I.-L'administration fiscale rend publiques : 1° La liste des plateformes de dématérialisation partenaires, la date de délivrance de leur numéro d'immatriculation, et, lorsqu'il y a lieu, si l'opérateur de plateforme est tenu à l'obligation de production du rapport d'audit mentionné au c du 6° du I de l'article 242 nonies B de l'annexe II au code général des impôts ; 2° La liste des plateformes de dématérialisation partenaires dont l'immatriculation est en cours de renouvellement ; 3° La liste des plateformes de dématérialisation partenaires dont l'immatriculation a été retirée en application de l'article 1788 E du code général des impôts. Ces listes sont publiées sur le site internet de l'administration fiscale qui indique leur date de mise à jour. II.-Pour chaque opérateur de plateforme de dématérialisation partenaire, les listes mentionnées au I comportent : 1° Son nom commercial ; 2° L'adresse de son établissement principal ; 3° L'adresse du site internet de l'opérateur de plateforme de dématérialisation partenaire ou à défaut une adresse courriel de contact ; 4° La date de délivrance du numéro d'immatriculation par l'administration fiscale ; 5° La date de fin de validité du numéro d'immatriculation ; 6° Le statut de l'immatriculation (renouvellement en cours, caduque ou retrait).
Code général des impôts, annexe iv
41 septies B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046386237
2022-10-10 00:00:00
a154017206e6ba46dfb95614183cac0df3e708a1912344a2c14b1f78faf6833a
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I.-Afin d'assurer l'interopérabilité des flux prévue à l'article 242 nonies I de l'annexe II au code général des impôts, et sans préjudice de la faculté qui leur est offerte de proposer à leurs clients d'autres formats, les opérateurs de plateformes de dématérialisation partenaires et le portail public de facturation sont tenus : 1° D'être en capacité de transmettre les factures électroniques mentionnées à l'article 289 bis du code général des impôts selon au moins l'un des trois formats suivants : a) La norme d'échange “ Cross Industry Invoice ” CII, élaborée par l'organisme UN/ CEFACT (United Nations Centre for Trade Facilitation and Electronic Business) ; b) Le standard “ Universal Business Language ” (UBL) ; c) Un standard de format mixte composé d'un fichier de données structuré au format XML (CII16b) et d'un fichier PDF (norme PDF/ A3). Lorsqu'il y a lieu, l'opérateur de plateforme de dématérialisation partenaire d'émission convertit la facture dans l'un des trois formats susmentionnés ; 2° D'être en capacité de recevoir les formats mentionnés au 1°. L'opérateur de plateforme de dématérialisation partenaire du destinataire se charge de la mise au format pour les besoins de son client. II.-A compter du 1er janvier 2028, les factures électroniques sont émises, transmises et reçues selon des formats structurés ou mixtes. Jusqu'à cette date, dans le cas où la facture serait déposée auprès d'un opérateur de plateforme de dématérialisation partenaire ou du portail public de facturation selon un format autre que structuré ou mixte, ces derniers assurent la conversion de la facture dans un des formats mentionnés au 1° du I.
Code général des impôts, annexe iv
41 septies C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046386245
2022-10-10 00:00:00
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I.-Les factures électroniques mentionnées à l'article 242 nonies J de l'annexe II au code général des impôts émises à compter du 1er juillet 2024 comportent, selon des normes sémantiques précisées par des spécifications externes publiées sur le site internet de l'administration fiscale, les données suivantes : Numéro d'identification mentionné au premier alinéa de l'article R. 123-221 du code de commerce (SIREN)-assujetti Numéro individuel d'identification prévu à l' article 286 ter du code général des impôts (n° TVA intracommunautaire)-assujetti ou assujetti unique Numéro individuel d'identification prévu à l' article 286 ter du code général des impôts (n° TVA intracommunautaire)-attribué au membre de l'assujetti unique Numéro individuel d'identification prévu à l' article 286 ter du code général des impôts (n° TVA intracommunautaire)-représentant fiscal de l'assujetti Pays-assujetti Numéro d'identification mentionné au premier alinéa de l'article R. 123-221 du code de commerce (SIREN)-client Numéro individuel d'identification prévu à l' article 286 ter du code général des impôts (n° TVA intracommunautaire)-client Pays-client Mention catégorie de l'opération : livraison de biens (LB)/ prestation de services (PS)/ double (LBPS) Date d'émission de la facture Numéro unique de la facture Numéro de la facture rectifiée en cas d'émission d'une facture rectificative Option pour le paiement de la taxe d'après les débits Total hors taxe par taux d'imposition de la taxe Montant de la taxe correspondante par taux d'imposition Taux de TVA applicable (à différencier si multiples) Somme totale à payer HT Montant de la taxe à payer En cas d'exonération, la référence à la disposition légale Code/ désignation devise de la facture Mention " autofacturation " Référence à un régime particulier visé au 15° et 16° du I de l'article 242 nonies A Mention " autoliquidation " Mention " Membre d'un assujetti unique " Date de la livraison du bien ou de la fin d'exécution de la prestation Date de l'acompte versé si elle est différente de la date d'émission de la facture En l'absence du numéro d'identification d'un assujetti prévu au 1° de l'article 242 nonies A de la même annexe, la facture comporte l'un des identifiants définis au 2° de l'article 41 septies K . II.-A compter du 1er janvier 2026, les factures électroniques mentionnées au I comportent également sous un format structuré les données suivantes : Minoration de prix (rabais, remises, ristournes) Dénomination précise du bien livré ou du service rendu Quantité de biens livrés ou de services rendus Prix hors taxe de chaque bien livré ou service rendu Adresse de livraison des biens, si différente de l'adresse du client Date d'émission de la facture rectifiée en cas d'émission de facture rectificative Mention d'escompte Eco-participation ( art. L. 541-10 du code de l'environnement ) III.-Pour les factures électroniques émises selon un format autre que structuré ou mixte visées au deuxième alinéa du II de l'article 41 septies C , les données à faire figurer sous format structuré sont les suivantes : Numéro d'identification mentionné au premier alinéa de l'article R. 123-221 du code de commerce (SIREN)-assujetti ou membre de l'assujetti unique Numéro individuel d'identification prévu à l' article 286 ter du code général des impôts (n° TVA intracommunautaire)-assujetti unique Numéro individuel d'identification prévu à l' article 286 ter du code général des impôts (n° TVA intracommunautaire) du représentant fiscal de l'assujetti Numéro d'identification mentionné au premier alinéa de l'article R. 123-221 du code de commerce (SIREN)-client Mention catégorie de l'opération : livraison de biens (LB)/ prestation de services (PS)/ double (LBPS) Date d'émission de la facture Numéro unique de la facture Numéro de la facture rectifiée en cas d'émission d'une facture rectificative Option pour le paiement de la taxe d'après les débits Total hors taxe par taux d'imposition de la taxe Montant de la taxe correspondante par taux d'imposition Taux de TVA applicable (à différencier si multiple) Somme totale à payer HT Montant total de la taxe à payer En cas d'exonération, la référence à la disposition légale Code/ désignation devise de la facture Mention " autofacturation " Référence à un régime particulier visé au 15° et 16° du I de l'article 242 nonies A Mention " autoliquidation " Mention " Membre d'un assujetti unique " Date de l'acompte versé si elle est différente de la date d'émission de la facture
Code général des impôts, annexe iv
41 septies D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046386247
2022-10-10 00:00:00
47d8137f49bb0951b5a6843b45f19ab1772d80c279270eccc3dc004ad624ded6
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I.-Les données mentionnées à l'article 41 septies D respectent les normes sémantiques précisées par des spécifications externes publiées sur le site internet de l'administration fiscale. II.-Le codage des informations est conforme à la norme européenne EN 16931 mentionnée dans la décision d'exécution (UE) 2017/1870 de la Commission européenne du 16 octobre 2017.
Code général des impôts, annexe iv
41 septies E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046386249
2022-10-10 00:00:00
f15ca483ed45e723f469e20468e54cca54db9e96034e4ac65c6bc92c6c083caf
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Conformément à l'article 242 nonies K de l'annexe II au code général des impôts, les opérateurs de plateformes de dématérialisation partenaires et le portail public de facturation s'assurent de : 1° La présence des données désignées à l'article 41 septies D selon les normes mentionnées à l'article 41 septies E dans le respect des formats mentionnés au I de l'article 41 septies C ; 2° L'existence et la validité des numéros d'identification des parties à la transaction mentionnés au 1° du I de l'article 242 nonies A de l'annexe II au code général des impôts ; 3° La cohérence des montants de taxe sur la valeur ajoutée déclarés rapportés à la base hors taxe et aux taux de taxe sur la valeur ajoutée mentionnés sur la facture.
Code général des impôts, annexe iv
41 septies F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046386251
2022-10-10 00:00:00
60657034a63a21313ef834a71c6eeafaae2adbfaef73f33f07e4b500af1b543f
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I.-Pour l'application du 6° de l'article 242 nonies E de l'annexe II au code général des impôts, les opérateurs de plateformes de dématérialisation partenaires et le portail public de facturation mettent à disposition de leurs utilisateurs, lorsqu'il y a lieu, les informations relatives aux statuts suivants : 1° “ Dépôt ” correspondant à l'acceptation de la facture par la plateforme de l'émetteur ; 2° “ Rejet ” par la plateforme de l'émetteur ou du destinataire si les formats définis au 1° du I de l'article 41 septies C ou les contrôles visés à l'article 41 septies F ne sont pas conformes ; 3° “ Refus ” par le destinataire ; 4° “ Encaissée ” de la facture, qui comprend les données de paiement mentionnées au I de l'article 242 nonies P de l'annexe II au code général des impôts. II.-Les opérateurs de plateformes de dématérialisation partenaires et le portail public de facturation mettent à jour les informations relatives aux statuts “ dépôt ” et “ rejet ” de la facture visés aux 1° et 2° du I. Ils permettent aux destinataires de mettre à jour les informations relatives au statut de traitement “ refus ” et aux émetteurs de factures, pour les opérations visées à l'article 290 A du code général des impôts, le statut “ encaissée ”. III.-Les informations relatives aux statuts de traitement mentionnées aux I et II sont transmises par les opérateurs de plateformes de dématérialisation partenaires au portail public de facturation et à la plateforme de dématérialisation partenaire de l'autre partie à la transaction, selon un format précisé par les spécifications externes publiées sur le site internet de l'administration fiscale.
Code général des impôts, annexe iv
41 septies G
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046386253
2022-10-10 00:00:00
5af077ded023730fd18cb3b0dc629625f538fee27a11f960ad6b19da8d855c57
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I.-Pour l'application du II de l'article 289 bis du code général des impôts, les données mentionnées à l'article 41 septies D sont transmises au portail public de facturation selon les normes sémantiques mentionnées à l'article 41 septies E dans un fichier structuré conforme à l'un des trois formats mentionnés au 1° du I de l'article 41 septies C . II.-Le délai de transmission des données de facturation prévu à l'article 242 nonies L de l'annexe II au code général des impôts court à compter de la date de dépôt mentionnée dans le statut de traitement défini au 1° du I de l'article 41 septies G .
Code général des impôts, annexe iv
41 septies H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046386255
2022-10-10 00:00:00
21dc3a34ef8983babef0a06fffd0f47d64f4c87713931e93d7fd45b54cbb237f
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I.-Pour les utilisateurs du portail public de facturation, l'accès aux données de l'annuaire central et la transmission sous forme dématérialisée des factures, des données de facturation ainsi que des informations relatives aux statuts de traitement s'effectue selon l'un des trois modes suivants, au choix des utilisateurs : 1° Un mode “ flux ” correspondant à une transmission automatisée de manière univoque entre le système d'information des utilisateurs et le portail public de facturation ; 2° Un mode “ portail ” nécessitant de la part des utilisateurs : a) Soit la saisie manuelle des informations relatives aux factures, aux données de transaction et données de paiement ; b) Soit le dépôt de ces informations dans un des formats prévus au 1° du I de l'article 41 septies C . La mise à disposition en mode “ portail ” se fait en se connectant au portail public de facturation ; 3° Un mode “ service ” nécessitant de la part des utilisateurs l'implémentation dans leur système d'information de l'appel aux services mis à disposition par le portail public de facturation. Le recours aux modes de transmission varie librement selon le choix des utilisateurs. II.-La transmission en mode “ flux ” des informations par les utilisateurs ou les opérateurs de plateformes de dématérialisation partenaires au portail public de facturation s'effectue par un des protocoles de communication sécurisés et chiffrés précisés par les spécifications externes publiées sur le site internet de l'administration fiscale.
Code général des impôts, annexe iv
41 septies I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046386190
2022-10-10 00:00:00
11804e564f20f5e6f5d155622812bbf631f39d89bee57de94d322626a42a2939
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Les données de transaction mentionnées à l'article 242 nonies M de l'annexe II au code général des impôts sont conformes aux normes sémantiques précisées par les spécifications externes publiées sur le site internet de l'administration fiscale.
Code général des impôts, annexe iv
41 septies J
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046386257
2022-10-10 00:00:00
a3a428edd72d5748914a72fe42a18f275efb41e804a02751b26229409e2934c1
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Pour l'application de l'article 242 nonies N de l'annexe II au code général des impôts, les opérateurs de plateformes de dématérialisation partenaires et le portail public de facturation procèdent aux contrôles suivants : 1° La présence des données mentionnées à l'article 242 nonies M de l'annexe précitée selon les normes définies à l'article 41 septies J ; 2° L'existence et la validité du numéro d'identification de l'assujetti à la transaction visé au 1° du I de l'article 242 nonies A de la même annexe. En l'absence de ce numéro d'identification, la facture comporte l'un des identifiants suivants : a) Pour les assujettis dont le siège social est domicilié dans un Etat membre de l'Union européenne autre que la France, le numéro d'identification à la taxe sur la valeur ajoutée ; b) Pour les assujettis dont le siège social est domicilié dans un Etat non membre de l'Union européenne, le code pays défini par la norme ISO 3166 et les seize premiers caractères de la dénomination sociale ; c) Pour les entreprises immatriculées dans le traitement automatique hiérarchisé des institutions de Tahiti et des îles de Polynésie française, le numéro TAHITI attribué en application de l'arrêté n° 1025 CM du 27 août 1986 ; d) Pour les entreprises immatriculées dans le répertoire d'identification des entreprises et des établissements de Nouvelle-Calédonie, le numéro du répertoire RIDET attribué en application de l'arrêté n° 83-661/ CG du 20 décembre 1983 ; e) Pour les entreprises dont le siège social est situé dans la collectivité de Wallis-et-Futuna, le code “ FRWF ” suivi des quatorze premiers caractères de la raison sociale ; 3° La cohérence des montants de taxe sur la valeur ajoutée déclarés rapportés à la base hors taxe et aux taux de taxe sur la valeur ajoutée mentionnés sur la facture.
Code général des impôts, annexe iv
41 septies K
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046386259
2022-10-10 00:00:00
d150c7e9d8e36e949b84ff4e7a86e37aae9eaac79a8466218d5387934650e202
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I.-Pour les opérations visées à l'article 290 du code général des impôts, les données de transaction visées à l'article 242 nonies M de l'annexe II au code général des impôts sont transmises au portail public de facturation dans un fichier structuré codé XML dont les spécifications externes sont publiées sur le site internet de l'administration fiscale. II.-Pour les transactions visées aux I et II de l'article 290 susmentionné réalisées avec des personnes non assujetties, les données de transaction mentionnées à l'article 242 nonies M susmentionné sont globalisées par jour. III.-L'assujetti qui émet des factures électroniques selon les formats définis au 1° du I de l'article 41 septies C peut les déposer sur une plateforme de dématérialisation partenaire ou le portail public de facturation. L'opérateur de plateforme de dématérialisation ou le portail public de facturation recueillent et transmettent à l'administration fiscale les données mentionnées à l'article 242 nonies M susmentionné en respectant les formats définis au I.
Code général des impôts, annexe iv
41 septies L
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046386261
2022-10-10 00:00:00
09e6f8d9f0757a3e0f5316dfbfe169548ad4cff93ab6c9d20764d170b317c83f
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I.-Pour l'application de l'article 242 nonies O de l'annexe II au code général des impôts, les données mentionnées à l'article 242 nonies M de la même annexe doivent parvenir au portail public de facturation : 1° Pour les assujettis soumis à un régime réel normal mensuel d'imposition mentionné au 2 de l'article 287 du code général des impôts, dans un délai de dix jours suivant : -le 10 du mois, pour les opérations réalisées entre le 1er et le 10 du mois ; -le 20 du mois, pour les opérations réalisées entre le 11 et le 20 du mois ; -le dernier jour du mois, pour les opérations réalisées après le 21 du mois ; 2° Pour les assujettis soumis à un régime réel normal trimestriel d'imposition mentionné au 2 de l'article 287 du même code, dans un délai de dix jours suivant le dernier jour du mois faisant l'objet de la transmission ; 3° Pour les assujettis soumis aux régimes réels simplifiés d'imposition prévus au 1° du I de l'article 298 bis et à l'article 302 septies A du même code, entre le 25 et le 30 du mois suivant le mois faisant l'objet de la transmission ; 4° Pour les assujettis qui bénéficient de la franchise en base prévue à l'article 293 B et du régime de remboursement forfaitaire prévu aux articles 298 quater et 298 quinquies du même code, entre le 25 et le 30 du mois suivant les deux mois faisant l'objet de la transmission. II.-Les transmissions des informations mentionnées au I sous forme dématérialisée au portail public de facturation s'effectuent au choix, selon l'un des trois modes précisés à l'article 41 septies I.
Code général des impôts, annexe iv
41 septies M
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046386263
2022-10-10 00:00:00
2847c07bc5deb1f533106d881ba0b68801cd69a17f72bb3f4924de63c6aea0c9
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Les données de paiement mentionnées à l'article 242 nonies P de l'annexe II au code général des impôts sont conformes aux normes sémantiques précisées par les spécifications externes publiées sur le site internet de l'administration fiscale.
Code général des impôts, annexe iv
41 septies N
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046386265
2022-10-10 00:00:00
32a23c44177e083aafc9a5d92954ed011b3b01a99f4e0f5b029d8e2276fcb650
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I.-Les données de paiement visées à l'article 242 nonies P de l'annexe II au code général des impôts sont transmises dans un fichier structuré codé XML dont les spécifications externes sont publiées sur le site internet de l'administration fiscale. II.-Les données de paiement relatives à des transactions visées à l'article 290 du code général des impôts réalisées avec des personnes non assujetties sont globalisées par jour. III.-En cas de transmission des données par une facture électronique, les données de paiement sont transmises par l'intermédiaire du statut de traitement “ encaissée ” défini à l'article 41 septies G . En cas d'impossibilité de mettre à jour le statut de traitement “ encaissée ” sur la période concernée, les données non rattachées à une facture sont transmises de manière agrégée dans le fichier visé au I.
Code général des impôts, annexe iv
41 septies O
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046386267
2022-10-10 00:00:00
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I.-Pour l'application du III de l'article 242 nonies P de l'annexe II au code général des impôts, les données concernées sont transmises au portail public de facturation : 1° Pour les assujettis soumis au régime réel normal mensuel ou trimestriel prévu au 2 de l'article 287 du code général des impôts, dans un délai de dix jours suivant la fin du mois faisant l'objet de la transmission ; 2° Pour les assujettis soumis aux régimes réels simplifiés d'imposition prévus au 1° du I de l'article 298 bis et à l'article 302 septies A du même code, entre le 25 et le 30 du mois suivant le mois faisant l'objet de la transmission ; 3° Pour les assujettis qui bénéficient de la franchise en base prévue à l'article 293 B et du régime de remboursement forfaitaire prévu aux articles 298 quater et 298 quinquies du même code, entre le 25 et le 30 du mois suivant les deux mois faisant l'objet de la transmission. II.-Les transmissions sous forme dématérialisée des informations mentionnées au I au portail public de facturation s'effectuent au choix, selon l'un des trois modes précisés à l'article 41 septies I .
Code général des impôts, annexe iv
41 septies P
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046386269
2022-10-10 00:00:00
a0377b8642881092662b067ab510290904a7c22f01c3859190c359c6db006434
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La déclaration mentionnée au 5 de l'article 298 sexdecies F, au V de l'article 298 sexdecies G ou au V de l'article 298 sexdecies H du code général des impôts est déposée avant la fin du mois qui suit l'expiration de la période imposable couverte. Cette déclaration doit être libellée en euros conformément au 6 de l'article 298 sexdecies F, au VII de l'article 298 sexdecies G et au VII de l'article 298 sexdecies H du code général des impôts. Si d'autres monnaies ont été utilisées pour les opérations concernées, le taux de change en vigueur le dernier jour de la période imposable déclarée sera appliqué. Le change est effectué par application des taux de change publiés par la Banque centrale européenne pour le jour en queston ou, si aucune publication n'a été faite ce jour-là, pour le jour de publication suivant. Lorsqu'aucune opération n'a été réalisée dans un Etat membre de consommation au cours d'une période de déclaration, la déclaration le précise. Lorsqu'un assujetti n'a pas déposé de déclaration, une relance lui est notifiée par voie électronique. La relance est émise au plus tard le dixième jour suivant la date à laquelle la déclaration aurait dû être déposée. De même, lorsqu'un assujetti a déposé une déclaration mais qu'aucun paiement n'a été effectué ou que le paiement est inférieur à celui prévu dans la déclaration, une relance est notifiée à l'assujetti, par voie électronique, au plus tard le dixième jour suivant la date à laquelle le paiement aurait dû être effectué.
Code général des impôts, annexe iv
41 nonies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046386959
2022-10-10 00:00:00
ff6c4e2949ee2571c666db9d9ef6c2a73df0f71665be57cfd7b23801fdd974b9
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I. – La demande de remboursement mentionnée à l'article 242-0 T de l'annexe II au code général des impôts comporte les informations suivantes : 1° Le nom et l'adresse complète du requérant ; 2° Une adresse de contact par voie électronique ; 3° Une description des activités professionnelles du requérant pour lesquelles les biens ou les services ont été acquis ; 4° La période de remboursement couverte par la demande ; 5° Une déclaration spéciale de l'assujetti selon laquelle il n'a effectué au cours de la période du remboursement aucune livraison de biens ni aucune prestation de services réputée avoir eu lieu en France, à l'exception des opérations visées au 2° de l'article 242-0 O de l'annexe II au code général des impôts ; 6° Son numéro d'identification à la taxe sur la valeur ajoutée ou son numéro d'enregistrement fiscal ; 7° Ses données bancaires, y compris le numéro de compte bancaire international (IBAN) et le code d'identification des banques (BIC). II. – Outre les informations mentionnées au I, pour chaque facture ou document d'importation, la demande de remboursement comprend les informations suivantes : 1° Le nom et l'adresse complète du fournisseur ou du prestataire ; 2° Sauf en cas d'importation, le numéro d'identification à la taxe sur la valeur ajoutée du fournisseur ou du prestataire ou son numéro d'enregistrement fiscal ; 3° Sauf en cas d'importation, le préfixe de l'Etat membre de remboursement ; 4° La date et le numéro de la facture ou du document d'importation ; 5° La base d'imposition et le montant de la taxe sur la valeur ajoutée, libellés en euros ; 6° Le montant déductible de la taxe sur la valeur ajoutée calculé conformément aux dispositions de l'article 242-0 N et du II de l'article 242-0 Q de l'annexe II au code général des impôts, libellé en euros ; 7° Le cas échéant, la proportion déductible calculée conformément aux dispositions de l'article 242-0 Q de l'annexe II au même code, exprimée sous forme de pourcentage ; 8° La nature des biens et des services acquis, ventilée selon les codes et sous-codes mentionnés à l'article 41 undecies .
Code général des impôts, annexe iv
41 decies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022499049
2010-07-15 00:00:00
3fe9b85bb2d0d850a89de3db63471c7d10cb301de4978ce33deb1ee338f3b29c
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I. – Dans la demande de remboursement, la nature des biens et des services acquis est ventilée selon les codes suivants : CODES NATURE DES BIENS ET SERVICES 1 Carburant 2 Location de moyens de transport 3 Dépenses liées aux moyens de transport autres que les biens et services visés aux codes 1 et 2 4 Péages routiers et taxes de circulation 5 Dépenses de voyage telles que frais de taxi, frais de transport public 6 Hébergement 7 Denrées alimentaires, boissons et services de restauration 8 Droits d'entrée aux foires et expositions 9 Dépenses de luxe, de divertissement et de représentation 10 Autres Lorsque le code 10 est utilisé, la nature des biens livrés et des services fournis doit être indiquée. II. – Dans la demande de remboursement, des sous-codes spécifiques sont attribués aux dépenses suivantes : CODES principaux SOUS-CODES Code 1 Carburant 1.1.1 Essence destinée aux moyens de transport d'une masse supérieure à 3,5 tonnes, à l'exclusion des moyens de transport pour passagers payants 1.1.2 Gazole destiné aux moyens de transport d'une masse supérieure à 3,5 tonnes, à l'exclusion des moyens de transport pour passagers payants 1.1.3 Gaz de pétrole liquéfié (GPL) destiné aux moyens de transport d'une masse supérieure à 3,5 tonnes, à l'exclusion des moyens de transport pour passagers payants 1.1.4 Gaz naturel destiné aux moyens de transport d'une masse supérieure à 3,5 tonnes, à l'exclusion des moyens de transport pour passagers payants 1.1.5 Biocarburant destiné aux moyens de transport d'une masse supérieure à 3,5 tonnes, à l'exclusion des moyens de transport pour passagers payants 1.2.1 Essence destinée aux moyens de transport d'une masse inférieure ou égale à 3,5 tonnes, à l'exclusion des moyens de transport pour passagers payants 1.2.2 Gazole destiné aux moyens de transport d'une masse inférieure ou égale à 3,5 tonnes, à l'exclusion des moyens de transport pour passagers payants 1.2.3 Gaz de pétrole liquéfié (GPL) destiné aux moyens de transport d'une masse inférieure ou égale à 3,5 tonnes, à l'exclusion des moyens de transport pour passagers payants 1.2.4 Gaz naturel destiné aux moyens de transport d'une masse inférieure ou égale à 3,5 tonnes, à l'exclusion des moyens de transport pour passagers payants 1.2.5 Biocarburant destiné aux moyens de transport d'une masse inférieure ou égale à 3,5 tonnes, à l'exclusion des moyens de transport pour passagers payants 1.3.1 Essence destinée aux moyens de transport pour passagers payants 1.3.2 Gazole destiné aux moyens de transport pour passagers payants 1.3.3 Gaz de pétrole liquéfié (GPL) destiné aux moyens de transport pour passagers payants 1.3.4 Gaz naturel destiné aux moyens de transport pour passagers payants 1.3.5 Biocarburant destiné aux moyens de transport pour passagers payants 1.4 Carburant destiné spécifiquement aux véhicules d'essai 1.5 Produits pétroliers utilisés pour la lubrification des moyens de transport ou des moteurs 1.7 Carburant destiné aux moyens de transport de marchandises 1.10 Carburant destiné aux machines et tracteurs agricoles Code 2 Location de moyens de transport 2.1 Location de moyens de transport d'une masse supérieure à 3,5 tonnes, exception faite des moyens de transport pour passagers payants 2.2 Location de moyens de transport d'une masse inférieure ou égale à 3,5 tonnes, exception faite des moyens de transport pour passagers payants 2.3 Location de moyens de transport pour passagers payants 2.4 Location de moyens de transport de marchandises 2.5 Location de voitures particulières et de véhicules polyvalents Code 3 Dépenses relatives aux moyens de transport (à l'exclusion des marchandises et biens relevant des codes 1 et 2) 3.1 Dépenses relatives aux moyens de transport d'une masse supérieure à 3,5 tonnes, à l'exclusion des moyens de transport pour passagers payants 3.2 Dépenses relatives aux moyens de transport d'une masse inférieure ou égale à 3,5 tonnes, à l'exclusion des moyens de transport pour passagers payants 3.3 Dépenses relatives aux moyens de transport pour passagers payants 3.4 Dépenses relatives aux moyens de transport de marchandises 3.5 Entretien des voitures particulières et véhicules polyvalents 3.7 Dépenses relatives aux voitures particulières et véhicules polyvalents à l'exclusion des frais d'entretien, de garage et de stationnement Code 4 Péages routiers et taxes de circulation Code 5 Frais de voyage, tels que les frais de taxi et les frais de transport en commun 5.1 Frais de voyage, tels que les frais de taxi et les frais de transport en commun pour l'assujetti ou un employé de l'assujetti 5.2 Frais de voyage, tels que les frais de taxi et les frais de transport en commun pour une personne autre que l'assujetti ou un employé de l'assujetti Code 6 Hébergement 6.1 Dépenses d'hébergement pour l'assujetti ou un employé de l'assujetti 6.2 Dépenses d'hébergement pour une personne autre que l'assujetti ou un employé de l'assujetti Code 7 Alimentation, boissons et services de restauration 7.1.1 Produits alimentaires et boissons fournis par les hôtels, bars, restaurants et pensions, y compris le petit déjeuner pour l'assujetti ou un employé de l'assujetti 7.1.2 Produits alimentaires et boissons fournis par les hôtels, bars, restaurants et pensions, y compris le petit déjeuner pour une personne autre que l'assujetti ou un employé de l'assujetti Code 8 Droits d'entrée aux foires et expositions Code 9 Dépenses de luxe, de divertissement et de représentation 9.3 Dépenses de réception et de représentation 9.4 Dépenses d'entretien d'un bateau de plaisance 9.5 Dépenses relatives à des œuvres d'art, des articles de collection et des antiquités Code 10 Autres
Code général des impôts, annexe iv
41 undecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022499044
2010-07-15 00:00:00
e94a0506412ebca84976983957eae7ded8f04f487476da0b22c8f8a40f8c5901
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-0.01778673194348812, -0.015104546211659908, 0.008667198941111565, 0.031084777787327766 ]
Les personnes qui réalisent des opérations de vente portant sur des bâtiments utilisés par des compagnies de navigation de la marine marchande ou par des pêcheurs professionnels qui sont destinés à la navigation maritime et soumis à la formalité de la francisation ainsi que sur des bateaux utilisés à la navigation de commerce sur les fleuves internationaux et inscrits en douane comme tels doivent tenir à l'appui de leur comptabilité ; soit l'indication du numéro et de la date de l'acte de francisation ou d'inscription dans un bureau de douane ; soit si ce titre n'a pas encore été délivré le duplicata de la demande de francisation (formule 300 A ou 300 B, selon le cas) ou de l'inscription en douane visé par le service des douanes et qu'il leur appartient de réclamer à leurs acheteurs.
Code général des impôts, annexe iv
42
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300389
1979-07-01 00:00:00
fa9e2bcce0de6f7a5a5c8326e0fc36ac6b6dc17584bbd7de0a49b9ab5d523833
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a. Les personnes qui réalisent des opérations de réparation ou de transformation portant sur les bâtiments et bateaux visés à l'article 42 doivent tenir leur comptabilité de façon à faire apparaître distinctement les fournitures d'articles que ces opérations nécessitent. b. Elles sont tenues d'indiquer sur leurs factures : le nom du bâtiment ou du bateau, les numéros et date de francisation ou d'inscription correspondants.
Code général des impôts, annexe iv
43
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300390
1979-07-01 00:00:00
de8bd72237b8f1726702fd0f87bb06c93455005b64057c7a74b372e936e1900b
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Les personnes qui effectuent des ventes soit de produits destinés à être incorporés dans les bâtiments visés à l' article 42 , soit d'engins et filets de pêche pour la pêche maritime sont soumises aux obligations prévues à l'article 43-b .
Code général des impôts, annexe iv
44
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300391
1979-07-01 00:00:00
1c79db29eac8bd42982d089400a8336a84b1d126135fd23c1b7fec04b81c0de3
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Les personnes qui effectuent des opérations mentionnées aux 2° à 7° du II de l'article 262 du code général des impôts sont tenues d'indiquer sur leurs factures la qualité de leurs acheteurs justifiant la franchise.
Code général des impôts, annexe iv
45
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300392
1979-07-01 00:00:00
3630893252ab4f3b6027166373bc8959d71193711b36d7d78ae8600341bcdb0c
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