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CGI

Code général des impôts

Text shown (5 provisions)

French tax code, here the rates of value added tax (TVA).

The source lists 10 change(s) to this law that it has not yet written into its text.

Omnikit holds 5 of this law's provisions. The rest of the law is not shown here; read it on the official site.

This is the text of Code général des impôts as it stood on 18 October 2026 (checked by Omnikit on 18 October 2026). It may have changed since; the current text is at Légifrance.

Read it on Légifrance

Status notes
  • LEGI: LEGITEXT000006069577
  • Fichier LEGI: https://echanges.dila.gouv.fr/OPENDATA/LEGI/LEGI_20260831-212841.tar.gz
  • Fichier LEGI: https://echanges.dila.gouv.fr/OPENDATA/LEGI/LEGI_20260908-213244.tar.gz
  • Fichier LEGI: https://echanges.dila.gouv.fr/OPENDATA/LEGI/LEGI_20260923-215642.tar.gz
  • Fichier LEGI: https://echanges.dila.gouv.fr/OPENDATA/LEGI/LEGI_20261016-213852.tar.gz
  • ABROGE_DIFF: Art. 278: ETAT ABROGE_DIFF, DATE_FIN 2027-01-01 (LEGIARTI000026950057)
  • ABROGE (cible): Art. 278: Ordonnance n°2025-1247 du 17 décembre 2025 - art. 9
  • ABROGE_DIFF: Art. 278-0 bis: ETAT ABROGE_DIFF, DATE_FIN 2222-02-22 (LEGIARTI000053562844)
  • ABROGE (cible): Art. 278-0 bis: Ordonnance n°2025-1247 du 17 décembre 2025 - art. 9
  • ABROGE_DIFF: Art. 278 bis: ETAT ABROGE_DIFF, DATE_FIN 2027-01-01 (LEGIARTI000046869153)
  • ABROGE (cible): Art. 278 bis: Ordonnance n°2025-1247 du 17 décembre 2025 - art. 9
  • ABROGE_DIFF: Art. 279: ETAT ABROGE_DIFF, DATE_FIN 2027-01-01 (LEGIARTI000053562872)
  • ABROGE (cible): Art. 279: Ordonnance n°2025-1247 du 17 décembre 2025 - art. 9
  • ABROGE_DIFF: Art. 281 octies: ETAT ABROGE_DIFF, DATE_FIN 2027-01-01 (LEGIARTI000044983676)
  • ABROGE (cible): Art. 281 octies: Ordonnance n°2025-1247 du 17 décembre 2025 - art. 9

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Source : DILA, base LEGI (Légifrance), Licence Ouverte 2.0. Texte reproduit sans modification.