CIBS art. L. 312-37 on Légifrance, version from 1 February to 1 August 2026: no « Modifié par » link to the 2026 Finance Act

The version of article L. 312-37 of the Code of taxes on goods and services in force from 1 February 2026 to 1 August 2026 (LEGIARTI000053593049) carries the amount of €19.24 set by Article 71, I, 4°, d, of Law No. 2026-103 (2026 Finance Act), and its note refers to V of that article. Yet the version has no « Modifié par » link to that law, while the following versions of the same article (LEGIARTI000053592986, LEGIARTI000053593023) do. The text of the version is correct; only the link to the amending law is missing.

Proposed correction

Add to version LEGIARTI000053593049 the « Modifié par » link to Law No. 2026-103 of 19 February 2026, Article 71, as for the following versions.

Jurisdiction

France

Act

Code des impositions sur les biens et services, consolidated text on Légifrance

Place

CIBS art. L. 312-37 (version from 1 February 2026 to 1 August 2026)

Record

Discrepancy

Class

Publication and consolidation

Where it arose

The consolidated text

Arxo's conclusion

Confirmed

Official text

Corrected by an official document

Type of correction

correction of the publication

Last checked

2026-10-27

Evidence

Documented search. Quotations are verbatim from the official material; translations are ours and marked.

Conformément au premier alinéa du V de l'article 71 de la loi n° 2026-103 du 19 février 2026, ces dispositions, dans leur rédaction résultant de l'article précité, s'appliquent à compter du 1er février 2026.

Our translation (English): In accordance with the first paragraph of V of Article 71 of Law No. 2026-103 of 19 February 2026, these provisions, as worded by that article, apply from 1 February 2026.

La fraction du tarif supérieure à 19,24 € par mégawattheure est indexée sur l'inflation

Our translation (English): The part of the rate above €19.24 per megawatt-hour is indexed to inflation

LOI n°2026-103 du 19 février 2026 - art. 71 (V)

Our translation (English): LAW No. 2026-103 of 19 February 2026 - Art. 71 (V)

- à la première phrase, le montant : « 19,74 € » est remplacé par le montant : « 19,24 € » ;

Our translation (English): - in the first sentence, the amount « €19.74 » is replaced by the amount « €19.24 »;

V. - Le présent article s'applique à compter du 1er février 2026

Our translation (English): V. - This article applies from 1 February 2026

How to check it without Arxo's tools

1. Open Code des impositions sur les biens et services, article L. 312-37, version du 1er février 2026 au 1er août 2026 (Légifrance, LEGIARTI000053593049) and find CIBS, art. L. 312-37, version du 1er février 2026 au 1er août 2026 — note (NOTA); CIBS, art. L. 312-37, dernier alinéa (version du 1er février 2026 au 1er août 2026). Compare the text with the quotation above. A copy is kept in this register: 6a118e39c9c51f18-LEGIARTI000053593049.xml (SHA-256 6a118e39c9c51f18aabe038193b5d216270464dac5108d2433d02c6e828743a7, copy of the official file).
2. Open Code des impositions sur les biens et services, article L. 312-37, version du 1er août 2026 au 1er février 2027 (Légifrance, LEGIARTI000053592986) and find CIBS, art. L. 312-37, version du 1er août 2026 au 1er février 2027 — lien « Modifié par ». Compare the text with the quotation above. A copy is kept in this register: 4b364e28abdf21bf-LEGIARTI000053592986.xml (SHA-256 4b364e28abdf21bfc47f713fa95c2c6e9a612eaf277b681a16b90c393bf041f3, copy of the official file).
3. Open Loi n° 2026-103 du 19 février 2026 de finances pour 2026, article 71 (JORF n° 0043) and find LF 2026, art. 71, I, 4°, d, premier tiret; LF 2026, art. 71, V, premier alinéa. Compare the text with the quotation above. A copy is kept in this register: 715db8092598e13e-jorf-lf2026.json.gz (SHA-256 715db8092598e13e3ec6a0f23f409eae8f50a4c123d55cb1136057f43be11b07, text extracted from the official source, as used to check the quotation).
4. The finding holds if the quoted passages read as shown and the comparison gives the result stated at the top of this page. If it does not, write to us with the record ID.

How this finding was made

AI agents read the official texts, turned the provisions concerned into executable rules and ran the comparison; they also drafted this record. A person at Arxo checked the finding and approved the report before it was sent (2026-10-26).

Responsible institutions

• Direction de l'information légale et administrative (DILA) — publisher of Légifrance

Reported to

Responses

Documents and reproduction

• Earlier publication, 2026-10-23: arxohq/arxo-fr-lf2026-lfss2026 (findings.csv, code B4)
• Earlier publication, 2026-10-26: arxohq/arxo-fr-lf2026-lfss2026 (findings.csv, code B4 réduit à LEGIARTI000053593049; section Corrections)
• Reproduction: Public evidence repository: operations, findings and hashes — commit 69317e1cc7d46ac61484b1255beba80808a85480

Related records

• ARXO-2026-0021 — CGI art. 1600 on Légifrance, version for 2027: the 2026 Finance Act insertion on the Corsica chamber of commerce is missing

History

1. 2026-10-23Published: arxohq/arxo-fr-lf2026-lfss2026 (findings.csv, code B4)
2. 2026-10-23Receipt confirmed: Direction de l'information légale et administrative (DILA)
3. 2026-10-23Reported to Direction de l'information légale et administrative (DILA) (e-mail)
4. 2026-10-23Reported to Direction de la législation fiscale (DGFiP), sous-direction F (e-mail)
5. 2026-10-23Reported to Direction de l'information légale et administrative (DILA) (web form)
6. 2026-10-26Confirmed by Arxo
7. 2026-10-26Published: arxohq/arxo-fr-lf2026-lfss2026 (findings.csv, code B4 réduit à LEGIARTI000053593049; section Corrections)
8. 2026-10-27Accepted: Direction de l'information légale et administrative (DILA)
9. 2026-10-27Correction published: Direction de l'information légale et administrative (DILA)
10. 2026-10-27Entered in the register
11. 2026-10-27Receipt confirmed: Direction de l'information légale et administrative (DILA)
12. 2026-10-27Reported to Direction de l'information légale et administrative (DILA) (e-mail)

Cite this record

Arxo Law, Arxo Findings Register, ARXO-2026-0028, https://arxo.io/findings/ARXO-2026-0028/ (status as of 2026-10-27). Data: ARXO-2026-0028.json.