{ "article": { "LEGIARTI000006318530": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318530", "URL": "article/LEGI/ARTI/00/00/06/31/85/LEGIARTI000006318530.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFWXXXXXX022AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006615168", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615117", "@num": "267", "#text": "Code des douanes - art. 267 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084553", "@fin": "2999-01-01", "#text": "4. Mesures en faveur de l'environnement.", "@debut": "1993-01-05" } ] }, "@cid": "JORFTEXT000000178406", "@nor": "BUDX9200273L", "@num": "92-1376", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1993 (n° 92-1376 du 30 décembre 1992) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000178406", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 92-1376 du 30 décembre 1992 de finances pour 1993", "@debut": "1993-01-01", "@id_txt": "LEGITEXT000006080649", "@c_titre_court": "Loi n° 92-1376 du 30 décembre 1992" } ], "@date_publi": "1992-12-31", "@date_signature": "1992-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006318530", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006615117": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "267", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-07-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615117", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615117.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X267AAAAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006324243", "@num": "6", "#text": "Décret n°83-285 du 8 avril 1983 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006325660", "@num": "5", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006330137", "@num": "4", "#text": "Décret n°89-649 du 31 août 1989 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700029", "@nortexte": "PRME8961505D", "@numtexte": "89-649", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-08-31" }, { "@id": "LEGIARTI000006325927", "@num": "6", "#text": "Décret n°90-132 du 12 février 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326264", "@num": "6", "#text": "Décret n°91-285 du 19 mars 1991 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326570", "@num": "6", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "JORFTEXT000000541388", "#text": "Loi 92-677 1992-07-17 art. 57", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318454", "@num": "100", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 100 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318530", "@num": "22", "#text": "Loi - art. 22 () JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318719", "@num": "48", "#text": "Loi - art. 48 () JORF 5 janvier 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006925688", "@num": "5", "#text": "Décret n°93-80 du 19 janvier 1993 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178027", "@nortexte": "INDX9300027D", "@numtexte": "93-80", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-19" }, { "@id": "LEGIARTI000006934243", "@num": "1", "#text": "Arrêté du 9 septembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006618606", "@num": "1", "#text": "Arrêté du 6 décembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000844480", "@nortexte": "BUDD9370013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-06" }, { "@id": "LEGIARTI000006329371", "@num": "5", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006281519", "@num": "18", "#text": "Loi n°94-102 du 5 février 1994 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000364284", "@nortexte": "INDX9300155L", "@numtexte": "94-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-05" }, { "@id": "LEGIARTI000006329482", "@num": "4", "#text": "Décret n°94-753 du 31 août 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713541", "@nortexte": "ENVP9420070D", "@numtexte": "94-753", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-31" }, { "@id": "LEGIARTI000006329583", "@num": "6", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330399", "@num": "6", "#text": "Décret n°97-201 du 5 mars 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000026289973", "@num": "10", "#text": "LOI n°2012-958 du 16 août 2012 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGIARTI000006309605", "@num": "298", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615096", "@num": "266 quater", "#text": "Code des douanes - art. 266 quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615168", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615166", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615230", "@num": "267 bis", "#text": "Code des douanes - art. 267 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615116", "@fin": "1993-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "1966-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615117", "@fin": "2007-07-01", "@num": "267", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615118", "@fin": "2008-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2007-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036085", "@fin": "2010-04-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664345", "@fin": "2011-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023216083", "@fin": "2018-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365408", "@fin": "2019-03-06", "@num": "267", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038211074", "@fin": "2022-01-01", "@num": "267", "@etat": "ABROGE", "@debut": "2019-03-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les taxes intérieures de consommation, les redevances et la taxe spéciale visées aux articles 265, 266 ter, 266 quater et 266 quinquies ci-dessus sont perçues comme en matière de douane ; les infractions sont recherchées, constatées et réprimées, les poursuites sont effectuées et les instances sont instruites et jugées comme en matière de douane et par les tribunaux compétents en cette matière.
\n
Les taxes ou redevances dont sont passibles les produits visés aux articles énumérés ci-dessus sont exigibles lors de la mise à la consommation de ces produits sur le marché intérieur et dans les cas prévus au II de l'article 57 de la loi n° 92-677 du 17 juillet 1992 et à l'article 267 bis.
\n
2. Le service des douanes est chargé, dans tous les cas, de l'assiette, de la liquidation et du recouvrement des taxes et redevances dont il s'agit.
\n
3. La taxe intérieure de consommation applicable aux produits pétroliers ou assimilés repris au tableau B de l'article 265 ci-dessus, les redevances destinées au fonds de soutien aux hydrocarbures ou assimilés prévues à l'article 266 ter ci-dessus et la taxe spéciale de consommation mentionnée à l'article 266 quater ci-dessus sont perçues suivant les caractéristiques du produit au moment de la mise à la consommation.
" } }, "LEGIARTI000006615168": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-24", "DATE_DEBUT": "1992-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615168", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615168.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X266EAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318530", "@num": "22", "#text": "Loi - art. 22 () JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318534", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006322252", "@num": "3", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322598", "@num": "5", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322903", "@num": "3", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006264786", "@num": "1", "#text": "Décret n°2007-856 du 14 mai 2007 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000241467", "@nortexte": "BUDL0751495D", "@numtexte": "2007-856", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-14" }, { "@id": "LEGIARTI000006264787", "@num": "2", "#text": "Décret n°2007-856 du 14 mai 2007 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000241467", "@nortexte": "BUDL0751495D", "@numtexte": "2007-856", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-14" }, { "@id": "LEGIARTI000006264788", "@num": "3", "#text": "Décret n°2007-856 du 14 mai 2007 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000241467", "@nortexte": "BUDL0751495D", "@numtexte": "2007-856", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-14" }, { "@id": "LEGITEXT000018390845", "#text": "Arrêté du 12 mars 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018390403", "@nortexte": "BCFD0806990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-12" }, { "@id": "LEGIARTI000018390852", "@num": "1", "#text": "Arrêté du 12 mars 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018390403", "@nortexte": "BCFD0806990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-12" }, { "@id": "LEGIARTI000018390854", "@num": "2", "#text": "Arrêté du 12 mars 2008 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018390403", "@nortexte": "BCFD0806990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-12" }, { "@id": "LEGIARTI000018390847", "@num": "3", "#text": "Arrêté du 12 mars 2008 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018390403", "@nortexte": "BCFD0806990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-12" }, { "@id": "LEGIARTI000019139827", "@num": "2", "#text": "Décret n°2008-676 du 2 juillet 2008 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019124016", "@nortexte": "BCFD0806116D", "@numtexte": "2008-676", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-02" }, { "@id": "LEGIARTI000019139830", "@num": "4", "#text": "Décret n°2008-676 du 2 juillet 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019124016", "@nortexte": "BCFD0806116D", "@numtexte": "2008-676", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-02" }, { "@id": "LEGITEXT000019346821", "#text": "Arrêté du 4 août 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019342073", "@nortexte": "BCFD0819577A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019346847", "@num": "1", "#text": "Arrêté du 4 août 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019342073", "@nortexte": "BCFD0819577A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019346828", "@num": "2", "#text": "Arrêté du 4 août 2008 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019342073", "@nortexte": "BCFD0819577A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019346840", "@num": "8", "#text": "Arrêté du 4 août 2008 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019342073", "@nortexte": "BCFD0819577A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000025547108", "@num": "3", "#text": "Décret n°2008-1001\n du 24 septembre 2008 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019527831", "@nortexte": "BCFD0807993D", "@numtexte": "2008-1001", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-09-24" }, { "@id": "LEGIARTI000025092576", "@num": "76", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGITEXT000028140909", "#text": "Décret n°2013-972 du 30 octobre 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028138581", "@nortexte": "DEVR1324575D", "@numtexte": "2013-972", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-10-30" }, { "@id": "LEGIARTI000043840574", "@num": "32", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 32 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000033513707", "@num": "1", "#text": "ARRÊTÉ du 6 février 2015 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030212697", "@nortexte": "FCPD1429372A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-06" }, { "@id": "LEGIARTI000030485757", "#text": "ARRÊTÉ du 14 avril 2015 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483913", "@nortexte": "FCPD1502967A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGIARTI000047982622", "@num": "1", "#text": "Décret n°2015-568 du 22 mai 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030625212", "@nortexte": "AGRS1502464D", "@numtexte": "2015-568", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-22" }, { "@id": "LEGIARTI000036430888", "@num": "5", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGITEXT000032349837", "#text": "Décret n°2016-397 du 31 mars 2016 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032345514", "@nortexte": "FCPD1531848D", "@numtexte": "2016-397", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-31" }, { "@id": "LEGITEXT000036749636", "#text": "Décret n°2018-210 du 27 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036748501", "@nortexte": "CPAD1719005D", "@numtexte": "2018-210", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-27" }, { "@id": "LEGIARTI000036749645", "@num": "1", "#text": "Décret n°2018-210 du 27 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036748501", "@nortexte": "CPAD1719005D", "@numtexte": "2018-210", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-27" }, { "@id": "LEGIARTI000036749648", "@num": "2", "#text": "Décret n°2018-210 du 27 mars 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036748501", "@nortexte": "CPAD1719005D", "@numtexte": "2018-210", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-27" }, { "@id": "LEGIARTI000036749652", "@num": "4", "#text": "Décret n°2018-210 du 27 mars 2018 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036748501", "@nortexte": "CPAD1719005D", "@numtexte": "2018-210", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-27" }, { "@id": "LEGIARTI000041631836", "@num": "Etat A", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. Etat A (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGITEXT000042470430", "#text": "Décret n°2020-1301 du 27 octobre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042468920", "@nortexte": "TRER2027504D", "@numtexte": "2020-1301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-10-27" }, { "@id": "LEGIARTI000042470442", "@num": "2", "#text": "Décret n°2020-1301 du 27 octobre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042468920", "@nortexte": "TRER2027504D", "@numtexte": "2020-1301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-10-27" }, { "@id": "LEGIARTI000042778585", "@num": "61", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000044243544", "@num": "2", "#text": "Décret n°2021-1380 du 23 octobre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044239204", "@nortexte": "TRER2131937D", "@numtexte": "2021-1380", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-23" }, { "@id": "LEGIARTI000046883830", "@num": "11", "#text": "Arrêté du 13 décembre 2022 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000047981301", "@num": "3", "#text": "Décret n°2023-786 du 17 août 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000047981303", "@num": "4", "#text": "Décret n°2023-786 du 17 août 2023 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000039206395", "@num": "L229-14", "#text": "Code de l'environnement - art. L229-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031749585", "@num": "D461-2", "#text": "Code de l'énergie - art. D461-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094636", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469100", "@num": "265 nonies", "#text": "Code des douanes - art. 265 nonies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615113", "@num": "266", "#text": "Code des douanes - art. 266 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615172", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615176", "@num": "266 quinquies A", "#text": "Code des douanes - art. 266 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017898966", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447811", "@num": "266 quinquies C", "#text": "Code des douanes - art. 266 quinquies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847421", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023216083", "@num": "267", "#text": "Code des douanes - art. 267 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872880", "@num": "411", "#text": "Code des douanes - art. 411 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365433", "@num": "427", "#text": "Code des douanes - art. 427 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947900", "@num": "L723-43", "#text": "Code rural - art. 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1. Le gaz naturel repris à la position 2711.21.00 du tarif douanier est soumis à une taxe intérieure de consommation lors de sa livraison à l'utilisateur final.
\n
2. La taxe est exigible lorsque les quantités livrées au même utilisateur au cours des douze derniers mois précédant la période de facturation ont excédé 5 millions de kilowatt/heures. Elle est due par les entreprises de transport et de distribution, pour chaque facturation mensuelle, sur la fraction des livraisons excédant 400.000 kilowatt/heures. Lorsque la facturation n'est pas mensuelle, le chiffre de 400.000 kilowatt/heures est corrigé proportionnellement à la période couverte par la facturation.
\n
3. Sont exonérées les livraisons destinées au chauffage des immeubles à usage principal d'habitation.
\n
Sont également exonérées les livraisons de gaz destiné à être utilisé :
\n
a) Comme matière première ;
\n
b) Comme combustible pour la fabrication sous le régime de l'usine exercée des huiles minérales visées aux tableaux B et C de l'article 265.
\n
4. Les livraisons taxables sont exprimées en milliers de kilowatt/heures, après arrondissement au millier le plus voisin.
\n
5. Le tarif de la taxe intérieure de consommation sur le gaz naturel livré à l'utilisateur final est relevé conformément aux dispositions du 4 de l'article 266.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006615117", "cible": false, "cidtexte": "JORFTEXT000000178406", "id": "LEGIARTI000006318530", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006615168", "cible": false, "cidtexte": "JORFTEXT000000178406", "id": "LEGIARTI000006318530", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006318530", "liens_entrants": true }

Article 22 ENTIEREMENT_MODIF (LOI de finances pour 1993 (n° 92-1376 du 30 décembre 1992) (1))