{ "article": { "LEGIARTI000006319070": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006319070", "URL": "article/LEGI/ARTI/00/00/06/31/90/LEGIARTI000006319070.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGTXXXXXX022AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006304626", "@num": "302 bis Z", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis Z (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304629", "@num": "302 bis ZA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis ZA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304635", "@num": "302 bis ZB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis ZB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114720", "@fin": "2999-01-01", "#text": "2. Mesures de soutien de l'activité et de l'emploi.", "@debut": "1995-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084571", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "1995-01-01" } ] }, "@cid": "JORFTEXT000000367398", "@nor": "BUDX9400125L", "@num": "94-1162", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi de finances pour 1995 (n° 94-1162 du 29 décembre 1994 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000367398", "@c_titre_court": "Loi n°94-1162 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1162 du 29 décembre 1994 de finances pour 1995", "@debut": "1995-01-01", "@id_txt": "LEGITEXT000005617312", "@c_titre_court": "Loi n° 94-1162 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006319070", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006304626": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis Z", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304626", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304626.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BBXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 302 bis K", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022201362", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006319070", "@num": "22", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 22 () JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147038", "@fin": "1999-03-31", "#text": "Chapitre XIII : Taxe due par les entreprises de transports publics aériens.", "@debut": "1995-10-27" }, { "@id": "LEGISCTA000022671136", "@fin": "2999-01-01", "#text": "Chapitre XIII : Contribution annuelle destinée à financer le fonds de modernisation de la restauration", "@debut": "2010-08-01" } ] }, "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": "LEGIARTI000006304626", "@fin": "1996-05-12", "@num": "302 bis Z", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304627", "@fin": "1997-04-11", "@num": "302 bis Z", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304628", "@fin": "1999-03-31", "@num": "302 bis Z", "@etat": "ABROGE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000022671138", "@fin": "2020-07-25", "@num": "302 bis Z", "@etat": "PERIME", "@debut": "2010-08-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043036702", "@fin": "2020-12-31", "@num": "302 bis Z", "@etat": "ABROGE", "@debut": "2020-07-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A compter du 15 janvier 1995, il est institué une taxe due par les entreprises de transport public aérien sur le nombre de passagers embarquant dans les aéroports situés en France continentale, quelle que soit leur destination. Cette taxe s'ajoute aux prix demandés aux passagers.
\n
Son tarif est de 4 F par passager.
\n
Les règles de déclaration, paiement, contrôle, sanctions, recouvrement et contentieux applicables à cette taxe sont celles prévues à l'article 302 bis K.
" } }, "LEGIARTI000006304629": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis ZA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304629", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304629.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BCXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319070", "@num": "22", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 22 () JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000022522757", "@num": "15", "#text": "LOI n°2010-874\n du 27 juillet 2010 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000022521587", "@nortexte": "AGRS0928330L", "@numtexte": "2010-874", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000024045570", "#text": "Décret n°2011-553 du 20 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043243", "@nortexte": "AGRT1102115D", "@numtexte": "2011-553", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGITEXT000025412123", "#text": "Arrêté du 23 février 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025411718", "@nortexte": "AGRT1200866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000025412126", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025411718", "@nortexte": "AGRT1200866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000025068400", "@num": "L611-4-1", "#text": "Code rural - art. L611-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147039", "@fin": "2004-01-01", "#text": "Chapitre XIV : Taxe due par les titulaires d'ouvrages hydroélectriques.", "@debut": "1995-10-27" }, { "@id": "LEGISCTA000022657771", "@fin": "2999-01-01", "#text": "Chapitre XIV : Taxe additionnelle à la taxe sur les surfaces commerciales", "@debut": "2010-07-29" } ] }, "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": "LEGIARTI000006304629", "@fin": "1997-04-11", "@num": "302 bis ZA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304630", "@fin": "1998-04-22", "@num": "302 bis ZA", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304631", "@fin": "2001-03-31", "@num": "302 bis ZA", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304632", "@fin": "2001-12-29", "@num": "302 bis ZA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304633", "@fin": "2002-12-31", "@num": "302 bis ZA", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304634", "@fin": "2004-01-01", "@num": "302 bis ZA", "@etat": "ABROGE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022657768", "@fin": "2011-06-12", "@num": "302 bis ZA", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189107", "@fin": "2014-12-22", "@num": "302 bis ZA", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029947580", "@fin": "2016-06-13", "@num": "302 bis ZA", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032701489", "@fin": "2999-01-01", "@num": "302 bis ZA", "@etat": "VIGUEUR", "@debut": "2016-06-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les titulaires d'ouvrages hydroélectriques concédés d'une puissance maximale brute supérieure à 4 500 kilowatts implantés sur les voies navigables acquittent une taxe assise sur le nombre de kilowattheures produits. Le tarif de la taxe est de 4,2 centimes par kilowattheure produit.
\n
La taxe est constatée, recouvrée et contrôlée selon les mêmes procédures et sous les mêmes sanctions, garanties et privilèges que la taxe sur la valeur ajoutée. Les réclamations sont présentées, instruites et jugées selon les règles applicables à cette même taxe.
" } }, "LEGIARTI000006304635": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis ZB", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304635", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304635.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BDXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006319070", "@num": "22", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 22 () JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000023380289", "@num": "62", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 62 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000042912157", "@num": "65", "#text": "LOI n° 2010-1657 du 29 décembre 2010 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000033782185", "@num": "5", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036354180", "@num": "2", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000049826649", "@num": "R1512-17", "#text": "Code des transports - art. R1512-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147040", "@fin": "2020-01-01", "#text": "Chapitre XV : Taxe due par les concessionnaires d'autoroutes", "@debut": "1995-10-27" }, { "@id": "LEGISCTA000041466126", "@fin": "2022-01-01", "#text": "Chapitre XV : Taxes dues par les concessionnaires d'autoroutes", "@debut": "2020-01-01" } ] }, "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": "LEGIARTI000006304635", "@fin": "1996-05-12", "@num": "302 bis ZB", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304636", "@fin": "2000-03-31", "@num": "302 bis ZB", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304637", "@fin": "2002-01-01", "@num": "302 bis ZB", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304638", "@fin": "2011-01-01", "@num": "302 bis ZB", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380287", "@fin": "2012-01-01", "@num": "302 bis ZB", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074923", "@fin": "2020-01-01", "@num": "302 bis ZB", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470006", "@fin": "2020-12-31", "@num": "302 bis ZB", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042912150", "@fin": "2022-01-01", "@num": "302 bis ZB", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué une taxe due par les concessionnaires d'autoroutes à raison du nombre de kilomètres parcourus par les usagers. Le tarif de la taxe est fixé à 2 centimes par kilomètre parcouru.
\n
La taxe est constatée, recouvrée et contrôlée selon les mêmes procédures et sous les mêmes sanctions, garanties et privilèges que la taxe sur la valeur ajoutée. Les réclamations sont présentées, instruites et jugées selon les règles applicables à cette même taxe.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006304626", "cible": false, "cidtexte": "JORFTEXT000000367398", "id": "LEGIARTI000006319070", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006304629", "cible": false, "cidtexte": "JORFTEXT000000367398", "id": "LEGIARTI000006319070", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006304635", "cible": false, "cidtexte": "JORFTEXT000000367398", "id": "LEGIARTI000006319070", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319070", "liens_entrants": true }

Article 22 ENTIEREMENT_MODIF (Loi de finances pour 1995 (n° 94-1162 du 29 décembre 1994 (1))