{ "article": { "LEGIARTI000006318192": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "54", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318192", "URL": "article/LEGI/ARTI/00/00/06/31/81/LEGIARTI000006318192.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFIXXXXXX054AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318054", "@num": "125", "#text": "Loi - art. 125 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006309685", "@num": "302 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000356342", "@nor": "ECOX9100159L", "@num": "91-1322", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1992 (n° 91-1322 du 30 décembre 1991) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000356342", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 91-1322 du 30 décembre 1991 de Finances pour 1992", "@debut": "1991-12-31", "@id_txt": "LEGITEXT000006078468", "@c_titre_court": "Loi n° 91-1322 du 30 décembre 1991" } ], "@date_publi": "1991-12-31", "@date_signature": "1991-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006318192", "@fin": "2999-01-01", "@num": "54", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006309685": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis K", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309685", "URL": "article/LEGI/ARTI/00/00/06/30/96/LEGIARTI000006309685.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302AMXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318192", "@num": "54", "#text": "Loi - art. 54 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000046716759", "@num": "1", "#text": "Décret n°2002-212 du 12 février 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000226186", "@nortexte": "EQUA0101663D", "@numtexte": "2002-212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-12" }, { "@id": "LEGIARTI000044875036", "@num": "22", "#text": "Loi n° 2005-1720 du 30 décembre 2005 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000042374824", "@num": "Annexe 1", "#text": "Arrêté du 30 décembre 2009 - art. Annexe 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021560956", "@nortexte": "DEVA0928633A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000048848749", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025062671", "@num": "5", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000027145654", "#text": "Arrêté du 22 février 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027144123", "@nortexte": "DEVA1301403A", "@typelien": "CITATION", "@naturetexte": "ARRETE", 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"@numtexte": "2022-1538", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-08" }, { "@id": "LEGIARTI000050125468", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041473240", "@num": "1609 tervicies", "#text": "Code général des impôts, CGI. - art. 1609 tervicies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881034", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043560655", "@num": "50 duodecies B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 duodecies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029134348", "@num": "99", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 99 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification directe incorporée dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147311", "@fin": "2001-12-29", "#text": "Chapitre VII : Taxe de sécurité et de sûreté sur les aéroports", "@debut": "1991-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309682", "@fin": "1989-01-01", "@num": "302 bis 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"@id": "LEGIARTI000006309688", "@fin": "1998-04-22", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309689", "@fin": "1999-03-31", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309690", "@fin": "2000-03-31", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309691", "@fin": "2001-12-29", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309692", "@fin": "2003-12-31", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309693", "@fin": "2004-12-31", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429085", "@fin": "2014-04-01", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028823397", "@fin": "2014-05-30", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2014-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042595", "@fin": "2014-12-22", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029947428", "@fin": "2015-04-01", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062591", "@fin": "2015-06-06", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2015-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701210", "@fin": 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596879", "@fin": "2018-06-23", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100335", "@fin": "2019-06-08", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687055", "@fin": "2020-01-01", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469317", "@fin": "2020-04-01", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041528697", "@fin": "2020-07-25", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2020-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159588", "@fin": "2020-12-30", "@num": "302 bis K", 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"BLOC_TEXTUEL": { "CONTENU": "
I. A compter du 1er janvier 1992, une taxe de sécurité et de sûreté au profit du budget annexe de l'aviation civile est due par les entreprises de transport public aérien. Elle est ajoutée aux prix demandés aux passagers.
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La taxe est exigible pour chaque vol commercial. Elle est assise sur le nombre de passagers embarquant en France selon le tarif suivant :
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15 F par passager embarqué à destination d'un territoire étranger ;
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10 F par passager embarqué vers d'autres destinations.
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Les entreprises de transport aérien déclarent chaque mois, sur un imprimé fourni par l'administration de l'aviation civile, le nombre de passagers embarqués le mois précédent sur chacun des vols effectués au départ de la France.
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Cette déclaration, accompagnée du paiement de la taxe due, est adressée aux comptables du budget annexe de l'aviation civile.
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II. 1. La déclaration visée au I est contrôlée par les services de la direction générale de l'aviation civile. A cette fin, les agents assermentés peuvent examiner sur place les documents utiles.
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Préalablement, un avis de passage est adressé à l'entreprise afin qu'elle puisse se faire assister d'un conseil.
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Les insuffisances constatées et les sanctions y afférentes sont notifiées à l'entreprise, qui dispose d'un délai de trente jours pour présenter ses observations.
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Après examen des observations éventuelles, le directeur chargé de l'aviation civile émet, s'il y a lieu, un titre exécutoire comprenant les droits supplémentaires maintenus, assortis des pénalités prévues à l'article 1729.
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2. A défaut de déclaration dans les délais, il est procédé à la taxation d'office sur la base du nombre total de sièges offerts par les types d'aéronefs utilisés pour l'ensemble des vols du mois.
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L'entreprise peut toutefois, dans les trente jours de la notification du titre exécutoire, déposer une déclaration qui se substitue, s'agissant des droits, à ce titre, sous réserve d'un contrôle ultérieur dans les conditions prévues au 1.
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Les droits sont assortis des pénalités prévues à l'article 1728.
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3. Le droit de rectification de la taxe se prescrit en trois ans. Cette prescription est suspendue et interrompue dans les conditions de droit commun et notamment par le dépôt d'une déclaration dans les conditions visées au 2.
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4. Les sanctions prévues ci-dessus ne peuvent être mises en recouvrement avant l'expiration d'un délai de trente jours à compter de leur notification. Durant ce délai, l'entreprise peut présenter toute observation.
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III. Sous réserve des dispositions qui précèdent, le recouvrement de la taxe est assuré par les agents comptables du budget annexe de l'aviation civile selon les procédures, sûretés, garanties et sanctions applicables aux taxes sur le chiffre d'affaires.
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Le contentieux est suivi par la direction générale de l'aviation civile. Les réclamations sont présentées, instruites et jugées comme pour les taxes sur le chiffre d'affaires.
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I. - A compter du 1er janvier 1992, le champ d'application du budget annexe créé par l'article 57 de la loi de finances pour 1985 (n° 84-1208 du 29 décembre 1984) est étendu à l'ensemble des opérations financières des services de l'aviation civile relatives à l'organisation, au contrôle et à la mise en oeuvre du transport aérien et aux équipements aéroportuaires.
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II. - Le budget annexe de l'aviation civile comprend, en dépenses, les dépenses de fonctionnement et d'investissement, y compris les opérations en cours, et en recettes, les produits des redevances et prix rémunérant ces missions, de la taxe de sécurité et de sûreté et des emprunts.
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Article 54 ENTIEREMENT_MODIF (LOI de finances pour 1992 (n° 91-1322 du 30 décembre 1991) (1))