{ "article": { "LEGIARTI000006319474": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006319474", "URL": "article/LEGI/ARTI/00/00/06/31/94/LEGIARTI000006319474.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHEXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000555740", "#text": "Loi 95-1347 1995-12-30 Finances rectificative pour 1995 JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006615722", "@num": "224", "#text": "Code des douanes - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615720", "@num": "224", "#text": "Code des douanes - art. 224 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615745", "@num": "238", "#text": "Code des douanes - art. 238 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000555740", "@nor": "ECOX9500162L", "@num": "95-1347", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1995 (n° 95-1347 du 30 décembre 1995) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000555740", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 95-1347 du 30 décembre 1995 de finances rectificative pour 1995 (1)", "@debut": "1995-12-31", "@id_txt": "LEGITEXT000005620087", "@c_titre_court": "Loi n° 95-1347 du 30 décembre 1995" } ], "@date_publi": "1995-12-31", "@date_signature": "1995-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319474", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "1995-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
\n
III. - Les dispositions du présent article sont applicables aux droits perçus à compter du 1er janvier 1995.
" } }, "LEGIARTI000006615720": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "224", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1980-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006615720", "URL": "article/LEGI/ARTI/00/00/06/61/57/LEGIARTI000006615720.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X224AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006848325", "@num": "3", "#text": "Loi n°67-1175 du 28 décembre 1967 - art. 3 (Ab) JORF 29 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000880580", "@numtexte": "67-1175", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-28" }, { "@id": "JORFTEXT000000693424", "#text": "Loi 70-1199 1970-12-21 art. 21 Finances pour 1971 JORF 22 décembre 1970 en vigueur le 1er janvier 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000049827238", "@num": "1", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000029928839", "@num": "16", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357582", "@num": "1", "#text": "Arrêté du 12 avril 2013 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGITEXT000029927499", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGIARTI000029927507", "@num": "14", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030553240", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030551194", "@nortexte": "FCPD1505723A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGIARTI000049827241", "@num": "Annexe II", "#text": "DÉCRET n°2015-1415 du 5 novembre 2015 - art. Annexe II (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031425234", "@nortexte": "FCPX1523631D", "@numtexte": "2015-1415", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-05" }, { "@id": "LEGITEXT000032745218", "#text": "Arrêté du 30 mai 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032743371", "@nortexte": "FCPD1616732A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "#text": "Décret 72-357 1972-04-28 art. 1 III JORF 6 mai 1979", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Loi 80-1094 1980-12-29 art. 18 Finances pour 1981 JORF 30 décembre 1980", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000034738658", "@num": "2", "#text": "Décret n°2017-974 du 10 mai 2017 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034676229", "@nortexte": "ECFD1700482D", "@numtexte": "2017-974", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGITEXT000036232604", "#text": "Arrêté du 24 novembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036231002", "@nortexte": "CPAD1734323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-24" }, { "@id": "LEGITEXT000037089835", "#text": "Décret n°2018-498 du 19 juin 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037086433", "@nortexte": "TRAT1805198D", "@numtexte": "2018-498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-19" }, { "@id": "LEGIARTI000037089844", "@num": "1", "#text": "Décret n°2018-498 du 19 juin 2018 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037086433", "@nortexte": "TRAT1805198D", "@numtexte": "2018-498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-19" }, { "@id": "LEGITEXT000038338482", "#text": "Décret n°2019-271 du 3 avril 2019 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038337766", "@nortexte": "TREP1900795D", "@numtexte": "2019-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-03" }, { "@id": "LEGIARTI000038338487", "@num": "1", "#text": "Décret n°2019-271 du 3 avril 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038337766", "@nortexte": "TREP1900795D", "@numtexte": "2019-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-03" }, { "@id": "LEGITEXT000041621261", "#text": "Arrêté du 19 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041617502", "@nortexte": "CPAD1936046A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-19" }, { "@id": "LEGITEXT000043932563", "#text": "Arrêté du 28 juillet 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043931382", "@nortexte": "CCPD2111955A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-28" }, { "@id": "LEGIARTI000006615714", "@num": "223", "#text": "Code des douanes - art. 223 (M)", "@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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153120", "@fin": "2022-01-01", "#text": "Paragraphe 4 : Droit de francisation et de navigation.", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138891", "@fin": "2022-01-01", "#text": "Section 2 : Francisation des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122114", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime administratif des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099270", "@fin": "2999-01-01", "#text": "Titre IX : Navigation", "@debut": "1949-01-01" } ] }, "@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": "LEGIARTI000006615720", "@fin": "1990-12-30", "@num": "224", "@etat": "MODIFIE", "@debut": "1980-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615721", "@fin": "1995-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615722", "@fin": "1999-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615723", "@fin": "2002-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "1999-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615724", "@fin": "2005-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615725", "@fin": "2006-12-27", "@num": "224", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615726", "@fin": "2006-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615727", "@fin": "2007-12-28", "@num": "224", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924162", "@fin": "2009-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020031813", "@fin": "2009-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020085714", "@fin": "2012-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074884", "@fin": "2014-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448285", "@fin": "2015-08-19", "@num": "224", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031066526", "@fin": "2016-06-22", "@num": "224", "@etat": "MODIFIE", "@debut": "2015-08-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032747296", "@fin": "2017-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814307", "@fin": "2018-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469210", "@fin": "2018-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429502", "@fin": "2019-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989999", "@fin": "2020-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910710", "@fin": "2022-01-01", "@num": "224", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le droit de francisation et de navigation est perçu au profit de l'Etat.
\n
Il est recouvré par année civile.
\n
En cas de retard dans le versement du droit de francisation et de navigation par rapport aux dates limites fixées par décret, une majoration de 10 % du montant de ce droit est automatiquement appliquée.
\n
2. Lorsque les navires de commerce ou de pêche sont désarmés pendant une période qui recouvre en totalité une année civile, le droit annuel de francisation et de navigation n'est pas dû au titre de ladite année.
\n
3. Sont exonérées du droit de francisation et de navigation les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le ministère de la jeunesse et des sports.
\n
4. La quotité du droit comme il est dit au tableau de l'article 223 ci-dessus fait l'objet, pour les navires de plaisance ou de sport, d'un abattement pour vétusté égal à :
\n
- 25 % pour les bateaux de 10 à 20 ans ;
\n
- 50 % pour les bateaux de 20 à 25 ans ;
\n
- 75 % pour le bateaux de plus de 25 ans.
\n
5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 30 F.
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1. Le droit de francisation et de navigation est perçu au profit de l'Etat.
\n
Il est recouvré par année civile.
\n
En cas de retard dans le versement du droit de francisation et de navigation par rapport aux dates limites fixées par décret, une majoration de 10 % du montant de ce droit est automatiquement appliquée. Cette majoration n'est mise en recouvrement que lorsque son montant excède 50 F.
\n
2. Lorsque les navires de commerce ou de pêche sont désarmés pendant une période qui recouvre en totalité une année civile, le droit annuel de francisation et de navigation n'est pas dû au titre de ladite année.
\n
3. Sont exonérées du droit de francisation et de navigation les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le ministère de la jeunesse et des sports.
\n
4. Les taux du droit sur la coque et du droit sur le moteur prévus au III de l'article 223 ci-dessus font l'objet, pour les navires de plaisance ou de sport, d'un abattement pour vétusté égal à :
\n
- 25 % pour les bateaux de 10 à 20 ans ;
\n
- 50 % pour les bateaux de 20 à 25 ans ;
\n
- 75 % pour le bateaux de plus de 25 ans.
\n
5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 50 F.
" } }, "LEGIARTI000006615722": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "224", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-01-01", "DATE_DEBUT": "1995-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615722", "URL": "article/LEGI/ARTI/00/00/06/61/57/LEGIARTI000006615722.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X224AAAAXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V) JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000049827238", "@num": "1", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000029928839", "@num": "16", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357582", "@num": "1", "#text": "Arrêté du 12 avril 2013 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGITEXT000029927499", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGIARTI000029927507", "@num": "14", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030553240", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030551194", "@nortexte": "FCPD1505723A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGIARTI000049827241", "@num": "Annexe II", "#text": "DÉCRET n°2015-1415 du 5 novembre 2015 - art. 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art. 223 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153120", "@fin": "2022-01-01", "#text": "Paragraphe 4 : Droit de francisation et de navigation.", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138891", "@fin": "2022-01-01", "#text": "Section 2 : Francisation des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122114", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime administratif des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099270", "@fin": "2999-01-01", "#text": "Titre IX : Navigation", "@debut": "1949-01-01" } ] }, "@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": "LEGIARTI000006615720", "@fin": "1990-12-30", "@num": "224", "@etat": "MODIFIE", "@debut": "1980-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615721", "@fin": "1995-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615722", "@fin": "1999-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615723", "@fin": "2002-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "1999-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615724", "@fin": "2005-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615725", "@fin": "2006-12-27", "@num": "224", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615726", "@fin": "2006-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615727", "@fin": "2007-12-28", "@num": "224", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924162", "@fin": "2009-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020031813", "@fin": "2009-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020085714", "@fin": "2012-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074884", "@fin": "2014-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448285", "@fin": "2015-08-19", "@num": "224", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031066526", "@fin": "2016-06-22", "@num": "224", "@etat": "MODIFIE", "@debut": "2015-08-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032747296", "@fin": "2017-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814307", "@fin": "2018-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469210", "@fin": "2018-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429502", "@fin": "2019-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989999", "@fin": "2020-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910710", "@fin": "2022-01-01", "@num": "224", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le droit de francisation et de navigation est perçu au profit de l'Etat, ou, lorsqu'il est perçu au titre des navires de plaisance visés au dernier alinéa de l'article 223, au profit de la collectivité territoriale de Corse un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 % du montant dudit produit. Ce prélèvement est affecté au budget général.
\n
Il est recouvré par année civile.
\n
En cas de retard dans le versement du droit de francisation et de navigation par rapport aux dates limites fixées par décret, une majoration de 10 % du montant de ce droit est automatiquement appliquée. Cette majoration n'est mise en recouvrement que lorsque son montant excède 50 F.
\n
2. Lorsque les navires de commerce ou de pêche sont désarmés pendant une période qui recouvre en totalité une année civile, le droit annuel de francisation et de navigation n'est pas dû au titre de ladite année.
\n
3. Sont exonérées du droit de francisation et de navigation les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le ministère de la jeunesse et des sports.
\n
4. Les taux du droit sur la coque et du droit sur le moteur prévus au III de l'article 223 ci-dessus font l'objet, pour les navires de plaisance ou de sport, d'un abattement pour vétusté égal à :
\n
- 25 % pour les bateaux de 10 à 20 ans ;
\n
- 50 % pour les bateaux de 20 à 25 ans ;
\n
- 75 % pour le bateaux de plus de 25 ans.
\n
5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 50 F.
" } }, "LEGIARTI000006615723": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "224", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615723", "URL": "article/LEGI/ARTI/00/00/06/61/57/LEGIARTI000006615723.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X224AAAAXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006320483", "@num": "15", "#text": "Loi - art. 15 (V) JORF 31 décembre 1998 en vigueur le 1er janvier 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000049827238", "@num": "1", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000029928839", "@num": "16", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357582", "@num": "1", "#text": "Arrêté du 12 avril 2013 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGITEXT000029927499", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGIARTI000029927507", "@num": "14", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030553240", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030551194", "@nortexte": "FCPD1505723A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGIARTI000049827241", "@num": "Annexe II", "#text": "DÉCRET n°2015-1415 du 5 novembre 2015 - art. 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art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037086433", "@nortexte": "TRAT1805198D", "@numtexte": "2018-498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-19" }, { "@id": "LEGITEXT000038338482", "#text": "Décret n°2019-271 du 3 avril 2019 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038337766", "@nortexte": "TREP1900795D", "@numtexte": "2019-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-03" }, { "@id": "LEGIARTI000038338487", "@num": "1", "#text": "Décret n°2019-271 du 3 avril 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038337766", "@nortexte": "TREP1900795D", "@numtexte": "2019-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-03" }, { "@id": "LEGITEXT000041621261", "#text": "Arrêté du 19 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041617502", "@nortexte": "CPAD1936046A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-19" }, { "@id": "LEGITEXT000043932563", "#text": "Arrêté du 28 juillet 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043931382", "@nortexte": "CCPD2111955A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-28" }, { "@id": "LEGIARTI000006615714", "@num": "223", "#text": "Code des douanes - art. 223 (M)", "@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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153120", "@fin": "2022-01-01", "#text": "Paragraphe 4 : Droit de francisation et de navigation.", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138891", "@fin": "2022-01-01", "#text": "Section 2 : Francisation des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122114", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime administratif des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099270", "@fin": "2999-01-01", "#text": "Titre IX : Navigation", "@debut": "1949-01-01" } ] }, "@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": "LEGIARTI000006615720", "@fin": "1990-12-30", "@num": "224", "@etat": "MODIFIE", "@debut": "1980-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615721", "@fin": "1995-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615722", "@fin": "1999-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615723", "@fin": "2002-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "1999-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615724", "@fin": "2005-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615725", "@fin": "2006-12-27", "@num": "224", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615726", "@fin": "2006-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615727", "@fin": "2007-12-28", "@num": "224", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924162", "@fin": "2009-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020031813", "@fin": "2009-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020085714", "@fin": "2012-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074884", "@fin": "2014-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448285", "@fin": "2015-08-19", "@num": "224", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031066526", "@fin": "2016-06-22", "@num": "224", "@etat": "MODIFIE", "@debut": "2015-08-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032747296", "@fin": "2017-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814307", "@fin": "2018-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469210", "@fin": "2018-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429502", "@fin": "2019-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989999", "@fin": "2020-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910710", "@fin": "2022-01-01", "@num": "224", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le droit de francisation et de navigation est perçu au profit de l'Etat ou, lorsqu'il est perçu au titre des navires de plaisance visés au dernier alinéa de l'article 223, au profit de la collectivité territoriale de Corse.
\n
L'Etat perçoit sur le produit du droit de francisation et de navigation perçu au profit de la collectivité territoriale de Corse un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 % du montant dudit produit. Ce prélèvement est affecté au budget général.
\n
Il est recouvré par année civile.
\n
En cas de retard dans le versement du droit de francisation et de navigation par rapport aux dates limites fixées par décret, une majoration de 10 % du montant de ce droit est automatiquement appliquée. Cette majoration n'est mise en recouvrement que lorsque son montant excède 50 F.
\n
2. Lorsque les navires de commerce ou de pêche sont désarmés pendant une période qui recouvre en totalité une année civile, le droit annuel de francisation et de navigation n'est pas dû au titre de ladite année.
\n
3. Sont exonérées du droit de francisation et de navigation les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le ministère de la jeunesse et des sports.
\n
4. Les taux du droit sur la coque et du droit sur le moteur prévus au III de l'article 223 ci-dessus font l'objet, pour les navires de plaisance ou de sport, d'un abattement pour vétusté égal à :
\n
- 25 % pour les bateaux de 10 à 20 ans,
\n
- 50 % pour les bateaux de 20 à 25 ans,
\n
- 75 % pour le bateaux de plus de 25 ans.
\n
5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 500 F.
" } }, "LEGIARTI000006615724": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "224", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615724", "URL": "article/LEGI/ARTI/00/00/06/61/57/LEGIARTI000006615724.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X224AAAAXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000219672", "#text": "Ordonnance 2000-916 2000-09-19 art. 9, annexe V JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716555", "@num": "9", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 9 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000049827238", "@num": "1", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000029928839", "@num": "16", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357582", "@num": "1", "#text": "Arrêté du 12 avril 2013 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGITEXT000029927499", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGIARTI000029927507", "@num": "14", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030553240", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030551194", "@nortexte": "FCPD1505723A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGIARTI000049827241", "@num": "Annexe II", "#text": "DÉCRET n°2015-1415 du 5 novembre 2015 - art. 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art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037086433", "@nortexte": "TRAT1805198D", "@numtexte": "2018-498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-19" }, { "@id": "LEGITEXT000038338482", "#text": "Décret n°2019-271 du 3 avril 2019 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038337766", "@nortexte": "TREP1900795D", "@numtexte": "2019-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-03" }, { "@id": "LEGIARTI000038338487", "@num": "1", "#text": "Décret n°2019-271 du 3 avril 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038337766", "@nortexte": "TREP1900795D", "@numtexte": "2019-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-03" }, { "@id": "LEGITEXT000041621261", "#text": "Arrêté du 19 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041617502", "@nortexte": "CPAD1936046A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-19" }, { "@id": "LEGITEXT000043932563", "#text": "Arrêté du 28 juillet 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043931382", "@nortexte": "CCPD2111955A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-28" }, { "@id": "LEGIARTI000006615714", "@num": "223", "#text": "Code des douanes - art. 223 (M)", "@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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153120", "@fin": "2022-01-01", "#text": "Paragraphe 4 : Droit de francisation et de navigation.", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138891", "@fin": "2022-01-01", "#text": "Section 2 : Francisation des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122114", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime administratif des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099270", "@fin": "2999-01-01", "#text": "Titre IX : Navigation", "@debut": "1949-01-01" } ] }, "@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": "LEGIARTI000006615720", "@fin": "1990-12-30", "@num": "224", "@etat": "MODIFIE", "@debut": "1980-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615721", "@fin": "1995-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615722", "@fin": "1999-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615723", "@fin": "2002-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "1999-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615724", "@fin": "2005-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615725", "@fin": "2006-12-27", "@num": "224", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615726", "@fin": "2006-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615727", "@fin": "2007-12-28", "@num": "224", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924162", "@fin": "2009-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020031813", "@fin": "2009-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020085714", "@fin": "2012-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074884", "@fin": "2014-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448285", "@fin": "2015-08-19", "@num": "224", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031066526", "@fin": "2016-06-22", "@num": "224", "@etat": "MODIFIE", "@debut": "2015-08-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032747296", "@fin": "2017-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814307", "@fin": "2018-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469210", "@fin": "2018-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429502", "@fin": "2019-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989999", "@fin": "2020-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910710", "@fin": "2022-01-01", "@num": "224", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le droit de francisation et de navigation est perçu au profit de l'Etat ou, lorsqu'il est perçu au titre des navires de plaisance visés au dernier alinéa de l'article 223, au profit de la collectivité territoriale de Corse.
\n
L'Etat perçoit sur le produit du droit de francisation et de navigation perçu au profit de la collectivité territoriale de Corse un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 % du montant dudit produit. Ce prélèvement est affecté au budget général.
\n
Il est recouvré par année civile.
\n
En cas de retard dans le versement du droit de francisation et de navigation par rapport aux dates limites fixées par décret, une majoration de 10 % du montant de ce droit est automatiquement appliquée. Cette majoration n'est mise en recouvrement que lorsque son montant excède 8 euros.
\n
2. Lorsque les navires de commerce ou de pêche sont désarmés pendant une période qui recouvre en totalité une année civile, le droit annuel de francisation et de navigation n'est pas dû au titre de ladite année.
\n
3. Sont exonérées du droit de francisation et de navigation les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le ministère de la jeunesse et des sports.
\n
4. Les taux du droit sur la coque et du droit sur le moteur prévus au III de l'article 223 ci-dessus font l'objet, pour les navires de plaisance ou de sport, d'un abattement pour vétusté égal à :
\n
- 25 % pour les bateaux de 10 à 20 ans,
\n
- 50 % pour les bateaux de 20 à 25 ans,
\n
- 75 % pour le bateaux de plus de 25 ans.
\n
5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 76 euros.
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1. A l'exception du produit afférent aux navires de plaisance mentionnés au dernier alinéa de l'article 223, perçu au profit de la collectivité territoriale de Corse, le montant du produit du droit de francisation et de navigation est affecté à concurrence de 80 % au Conservatoire de l'espace littoral et des rivages lacustres et à concurrence de 20 % au budget général de l'Etat.
\n
L'Etat perçoit sur le produit du droit de francisation et de navigation perçu au profit de la collectivité territoriale de Corse un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 % du montant dudit produit. Ce prélèvement est affecté au budget général.
\n
Il est recouvré par année civile.
\n
En cas de retard dans le versement du droit de francisation et de navigation par rapport aux dates limites fixées par décret, une majoration de 10 % du montant de ce droit est automatiquement appliquée. Cette majoration n'est mise en recouvrement que lorsque son montant excède 8 euros.
\n
2. Lorsque les navires de commerce ou de pêche sont désarmés pendant une période qui recouvre en totalité une année civile, le droit annuel de francisation et de navigation n'est pas dû au titre de ladite année.
\n
3. Sont exonérées du droit de francisation et de navigation les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le ministère de la jeunesse et des sports.
\n
4. Les taux du droit sur la coque et du droit sur le moteur prévus au III de l'article 223 ci-dessus font l'objet, pour les navires de plaisance ou de sport, d'un abattement pour vétusté égal à :
\n
- 25 % pour les bateaux de 10 à 20 ans,
\n
- 50 % pour les bateaux de 20 à 25 ans,
\n
- 75 % pour le bateaux de plus de 25 ans.
\n
5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 76 euros.
" } }, "LEGIARTI000006615726": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "224", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006615726", "URL": "article/LEGI/ARTI/00/00/06/61/57/LEGIARTI000006615726.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X224AAAAXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006322779", "@num": "43", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 43 () JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000049827238", "@num": "1", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000029928839", "@num": "16", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357582", "@num": "1", "#text": "Arrêté du 12 avril 2013 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGITEXT000029927499", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGIARTI000029927507", "@num": "14", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030553240", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030551194", "@nortexte": "FCPD1505723A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGIARTI000049827241", "@num": "Annexe II", "#text": "DÉCRET n°2015-1415 du 5 novembre 2015 - art. 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1. A l'exception du produit afférent aux navires de plaisance mentionnés au dernier alinéa de l'article 223, perçu au profit de la collectivité territoriale de Corse, le montant du produit du droit de francisation et de navigation est affecté en 2007 au Conservatoire de l'espace littoral et des rivages lacustres.
\n
L'Etat perçoit sur le produit du droit de francisation et de navigation perçu au profit de la collectivité territoriale de Corse un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 % du montant dudit produit. Ce prélèvement est affecté au budget général.
\n
Il est recouvré par année civile.
\n
En cas de retard dans le versement du droit de francisation et de navigation par rapport aux dates limites fixées par décret, une majoration de 10 % du montant de ce droit est automatiquement appliquée. Cette majoration n'est mise en recouvrement que lorsque son montant excède 8 euros.
\n
2. Lorsque les navires de commerce ou de pêche sont désarmés pendant une période qui recouvre en totalité une année civile, le droit annuel de francisation et de navigation n'est pas dû au titre de ladite année.
\n
3. Sont exonérées du droit de francisation et de navigation les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le ministère de la jeunesse et des sports.
\n
4. Les taux du droit sur la coque et du droit sur le moteur prévus au III de l'article 223 ci-dessus font l'objet, pour les navires de plaisance ou de sport, d'un abattement pour vétusté égal à :
\n
- 25 % pour les bateaux de 10 à 20 ans,
\n
- 50 % pour les bateaux de 20 à 25 ans,
\n
- 75 % pour le bateaux de plus de 25 ans.
\n
5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 76 euros.
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1. A l'exception du produit afférent aux navires de plaisance mentionnés au dernier alinéa de l'article 223, perçu au profit de la collectivité territoriale de Corse, le montant du produit du droit de francisation et de navigation est affecté en 2007 au Conservatoire de l'espace littoral et des rivages lacustres.
\n
L'Etat perçoit sur le produit du droit de francisation et de navigation perçu au profit de la collectivité territoriale de Corse un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 % du montant dudit produit. Ce prélèvement est affecté au budget général.
\n
Il est recouvré par année civile.
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En cas de retard dans le versement du droit de francisation et de navigation par rapport aux dates limites fixées par décret, une majoration de 10 % du montant de ce droit est automatiquement appliquée. Cette majoration n'est mise en recouvrement que lorsque son montant excède 8 euros.
\n
2. Lorsque les navires de commerce ou de pêche sont désarmés pendant une période qui recouvre en totalité une année civile, le droit annuel de francisation et de navigation n'est pas dû au titre de ladite année.
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3. Sont exonérés du droit de francisation et de navigation :
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- les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le ministre chargé des sports ;
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- les embarcations mues principalement par l'énergie humaine dont les caractéristiques sont fixées par décret ;
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- les bateaux classés au titre des monuments historiques conformément à l'article L. 622-1 du code du patrimoine ;
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- les bateaux d'intérêt patrimonial ayant reçu le label de la Fondation du patrimoine maritime et fluvial, dans des conditions fixées par décret.
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4. Les taux du droit sur la coque et du droit sur le moteur prévus au III de l'article 223 ci-dessus font l'objet, pour les navires de plaisance ou de sport, d'un abattement pour vétusté égal à :
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- 33 % pour les bateaux de 10 à 20 ans,
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- 55 % pour les bateaux de 20 à 25 ans,
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- 80 % pour le bateaux de plus de 25 ans.
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5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 76 euros.
" } }, "LEGIARTI000006615745": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-12-31", "DATE_DEBUT": "1976-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006615745", "URL": "article/LEGI/ARTI/00/00/06/61/57/LEGIARTI000006615745.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X238AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000522254", "#text": "Loi 76-1232 1976-12-29 art. 15 II Finances pour 1977 JORF 30 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006273503", "@num": "31", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGITEXT000037089835", "#text": "Décret n°2018-498 du 19 juin 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037086433", "@nortexte": "TRAT1805198D", "@numtexte": "2018-498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-19" }, { "@id": "LEGIARTI000044981576", "@num": "184", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 184 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000006615740", "@num": "233", "#text": "Code des douanes - art. 233 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031019295", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138894", "@fin": "2022-01-01", "#text": "Section 5 : Passeports.", "@debut": "1969-03-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122114", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime administratif des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099270", "@fin": "2999-01-01", "#text": "Titre IX : Navigation", "@debut": "1949-01-01" } ] }, "@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": "LEGIARTI000006615745", "@fin": "1995-12-31", "@num": "238", "@etat": "MODIFIE", "@debut": "1976-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615746", "@fin": "2006-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615747", "@fin": "2009-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058557", "@fin": "2010-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645258", "@fin": "2011-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378563", "@fin": "2016-06-22", "@num": "238", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032747157", "@fin": "2018-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469205", "@fin": "2018-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036429495", "@fin": "2022-01-01", "@num": "238", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le passeport délivré aux navires de plaisance ou de sport appartenant à des personnes physiques ou morales, quelle que soit leur nationalité, ayant leur résidence principale ou leur siège social en France, ou dont ces mêmes personnes ont la jouissance, est soumis à un visa annuel donnant lieu à la perception d'un droit de passeport.
\n
Ce droit est à la charge du propriétaire ou de l'utilisateur du navire. Il est calculé dans les mêmes conditions, selon la même assiette, le même taux et les mêmes modalités d'application que le droit de francisation et de navigation prévu à l'article 233 ci-dessus sur les navires français de la même catégorie. Toutefois, dans le cas des navires de plaisance ou de sport battant pavillon d'un pays ou territoire qui n'a pas conclu avec la France de convention d'assistance administrative en vue de lutter contre l'évasion et la fraude fiscales et douanières, le droit de passeport est perçu à un taux triple du droit de francisation et de navigation pour les navires de moins de 20 tonneaux de jauge brute et à un taux quintuple de ce droit pour les navires d'au moins 20 tonneaux de jauge brute.
" } }, "LEGIARTI000006615746": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1995-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615746", "URL": "article/LEGI/ARTI/00/00/06/61/57/LEGIARTI000006615746.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X238AAAAXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273503", "@num": "31", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000555740", "#text": "Loi 95-1347 1995-12-30 Finances rectificative pour 1995 JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGITEXT000037089835", "#text": "Décret n°2018-498 du 19 juin 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037086433", "@nortexte": "TRAT1805198D", "@numtexte": "2018-498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-19" }, { "@id": "LEGIARTI000044981576", "@num": "184", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 184 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000006615740", "@num": "233", "#text": "Code des douanes - art. 233 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031019295", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138894", "@fin": "2022-01-01", "#text": "Section 5 : Passeports.", "@debut": "1969-03-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122114", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime administratif des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099270", "@fin": "2999-01-01", "#text": "Titre IX : Navigation", "@debut": "1949-01-01" } ] }, "@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": "LEGIARTI000006615745", "@fin": "1995-12-31", "@num": "238", "@etat": "MODIFIE", "@debut": "1976-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615746", "@fin": "2006-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615747", "@fin": "2009-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058557", "@fin": "2010-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645258", "@fin": "2011-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378563", "@fin": "2016-06-22", "@num": "238", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032747157", "@fin": "2018-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469205", "@fin": "2018-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036429495", "@fin": "2022-01-01", "@num": "238", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le passeport délivré aux navires de plaisance ou de sport appartenant à des personnes physiques ou morales, quelle que soit leur nationalité, ayant leur résidence principale ou leur siège social en France, ou dont ces mêmes personnes ont la jouissance, est soumis à un visa annuel donnant lieu à la perception d'un droit de passeport.
\n
Ce droit est à la charge du propriétaire ou de l'utilisateur du navire. Il est calculé dans les mêmes conditions, selon la même assiette, le même taux et les mêmes modalités d'application que le droit de francisation et de navigation prévu à l'article 233 ci-dessus sur les navires français de la même catégorie. Toutefois, dans le cas des navires de plaisance ou de sport battant pavillon d'un pays ou territoire qui n'a pas conclu avec la France de convention d'assistance administrative en vue de lutter contre l'évasion et la fraude fiscales et douanières, le droit de passeport est perçu à un taux triple du droit de francisation et de navigation pour les navires de moins de 20 tonneaux de jauge brute et à un taux quintuple de ce droit pour les navires d'au moins 20 tonneaux de jauge brute.
\n
Le droit de passeport est perçu au profit de l'Etat ou, lorsqu'il est perçu au titre des navires de plaisance titulaires d'un passeport délivré par le service des douanes en Corse et qui ont stationné dans un port corse au moins une fois au cours de l'année écoulée, au profit de la collectivité territoriale de Corse.
\n
L'Etat perçoit sur le produit du droit de passeport perçu au profit de la collectivité territoriale de Corse un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 % du montant dudit produit. Ce prélèvement est affecté au budget général.
" } }, "LEGIARTI000006615747": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615747", "URL": "article/LEGI/ARTI/00/00/06/61/57/LEGIARTI000006615747.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X238AAAAXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006615740", "@num": "233", "#text": "Code des douanes - art. 233 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031019295", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273503", "@num": "31", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006322699", "@num": "100", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 100 (V) JORF 31 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGITEXT000037089835", "#text": "Décret n°2018-498 du 19 juin 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037086433", "@nortexte": "TRAT1805198D", "@numtexte": "2018-498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-19" }, { "@id": "LEGIARTI000044981576", "@num": "184", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 184 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138894", "@fin": "2022-01-01", "#text": "Section 5 : Passeports.", "@debut": "1969-03-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122114", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime administratif des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099270", "@fin": "2999-01-01", "#text": "Titre IX : Navigation", "@debut": "1949-01-01" } ] }, "@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": "LEGIARTI000006615745", "@fin": "1995-12-31", "@num": "238", "@etat": "MODIFIE", "@debut": "1976-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615746", "@fin": "2006-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615747", "@fin": "2009-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058557", "@fin": "2010-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645258", "@fin": "2011-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378563", "@fin": "2016-06-22", "@num": "238", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032747157", "@fin": "2018-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469205", "@fin": "2018-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036429495", "@fin": "2022-01-01", "@num": "238", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le passeport délivré aux navires de plaisance ou de sport appartenant à des personnes physiques ou morales, quelle que soit leur nationalité, ayant leur résidence principale ou leur siège social en France, ou dont ces mêmes personnes ont la jouissance, est soumis à un visa annuel donnant lieu à la perception d'un droit de passeport.
\n
Ce droit est à la charge du propriétaire ou de l'utilisateur du navire. Il est calculé dans les mêmes conditions, selon la même assiette, le même taux et les mêmes modalités d'application que le droit de francisation et de navigation prévu à l'article 233 ci-dessus sur les navires français de la même catégorie. Toutefois, dans le cas des navires de plaisance ou de sport battant pavillon d'un pays ou territoire qui n'a pas conclu avec la France de convention d'assistance administrative en vue de lutter contre l'évasion et la fraude fiscales et douanières, le droit de passeport est perçu à un taux triple du droit de francisation et de navigation pour les navires d'une longueur de coque inférieure à 15 mètres et à un taux quintuple de ce droit pour les navires d'une longueur de coque supérieure ou égale à 15 mètres.
\n
Le droit de passeport est perçu au profit de l'Etat ou, lorsqu'il est perçu au titre des navires de plaisance titulaires d'un passeport délivré par le service des douanes en Corse et qui ont stationné dans un port corse au moins une fois au cours de l'année écoulée, au profit de la collectivité territoriale de Corse.
\n
L'Etat perçoit sur le produit du droit de passeport perçu au profit de la collectivité territoriale de Corse un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 % du montant dudit produit. Ce prélèvement est affecté au budget général.
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1. A l'exception du produit afférent aux navires de plaisance mentionnés au dernier alinéa de l'article 223, perçu au profit de la collectivité territoriale de Corse, le montant du produit du droit de francisation et de navigation est affecté en 2007 et 2008 au Conservatoire de l'espace littoral et des rivages lacustres.

L'Etat perçoit sur le produit du droit de francisation et de navigation perçu au profit de la collectivité territoriale de Corse un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 % du montant dudit produit. Ce prélèvement est affecté au budget général.

Il est recouvré par année civile.

En cas de retard dans le versement du droit de francisation et de navigation par rapport aux dates limites fixées par décret, une majoration de 10 % du montant de ce droit est automatiquement appliquée. Cette majoration n'est mise en recouvrement que lorsque son montant excède 8 euros.

2. Lorsque les navires de commerce ou de pêche sont désarmés pendant une période qui recouvre en totalité une année civile, le droit annuel de francisation et de navigation n'est pas dû au titre de ladite année.

3. Sont exonérés du droit de francisation et de navigation :

- les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le ministre chargé des sports ;

- les embarcations mues principalement par l'énergie humaine dont les caractéristiques sont fixées par décret ;

- les bateaux classés au titre des monuments historiques conformément à l'article L. 622-1 du code du patrimoine ;

- les bateaux d'intérêt patrimonial ayant reçu le label de la Fondation du patrimoine maritime et fluvial, dans des conditions fixées par décret.

4. Les taux du droit sur la coque et du droit sur le moteur prévus au III de l'article 223 ci-dessus font l'objet, pour les navires de plaisance ou de sport, d'un abattement pour vétusté égal à :

- 33 % pour les bateaux de 10 à 20 ans,

- 55 % pour les bateaux de 20 à 25 ans,

- 80 % pour le bateaux de plus de 25 ans.

5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 76 euros.

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1.A l'exception du produit afférent aux navires de plaisance mentionnés au dernier alinéa de l'article 223, perçu au profit de la collectivité territoriale de Corse, le montant du produit du droit de francisation et de navigation est affecté pour les années 2007 à 2011 au Conservatoire de l'espace littoral et des rivages lacustres.

L'Etat perçoit sur le produit du droit de francisation et de navigation perçu au profit de la collectivité territoriale de Corse un prélèvement pour frais d'assiette et de recouvrement égal à 2, 5 % du montant dudit produit. Ce prélèvement est affecté au budget général.

Il est recouvré par année civile.

3. Sont exonérés du droit de francisation et de navigation :

-les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le ministre chargé des sports ;

-les embarcations mues principalement par l'énergie humaine dont les caractéristiques sont fixées par décret ;

-les bateaux classés au titre des monuments historiques conformément à l'article L. 622-1 du code du patrimoine ;

-les bateaux d'intérêt patrimonial ayant reçu le label de la Fondation du patrimoine maritime et fluvial, dans des conditions fixées par décret.

-33 % pour les bateaux de 10 à 20 ans,

-55 % pour les bateaux de 20 à 25 ans,

-80 % pour le bateaux de plus de 25 ans.

5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 76 euros.

" } }, "LEGIARTI000020058557": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020058557", "URL": "article/LEGI/ARTI/00/00/20/05/85/LEGIARTI000020058557.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273503", "@num": "31", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000020042131", "@num": "68", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 68 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGITEXT000037089835", "#text": "Décret n°2018-498 du 19 juin 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037086433", "@nortexte": "TRAT1805198D", "@numtexte": "2018-498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-19" }, { "@id": "LEGIARTI000044981576", "@num": "184", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 184 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000031019295", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138894", "@fin": "2022-01-01", "#text": "Section 5 : Passeports.", "@debut": "1969-03-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122114", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime administratif des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099270", "@fin": "2999-01-01", "#text": "Titre IX : Navigation", "@debut": "1949-01-01" } ] }, "@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": "LEGIARTI000006615745", "@fin": "1995-12-31", "@num": "238", "@etat": "MODIFIE", "@debut": "1976-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615746", "@fin": "2006-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615747", "@fin": "2009-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058557", "@fin": "2010-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645258", "@fin": "2011-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378563", "@fin": "2016-06-22", "@num": "238", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032747157", "@fin": "2018-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469205", "@fin": "2018-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036429495", "@fin": "2022-01-01", "@num": "238", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Le passeport délivré aux navires de plaisance ou de sport appartenant à des personnes physiques ou morales, quelle que soit leur nationalité, ayant leur résidence principale ou leur siège social en France, ou dont ces mêmes personnes ont la jouissance, donne lieu à la perception d'un droit de passeport.

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Ce droit est à la charge du propriétaire ou de l'utilisateur du navire. Il est calculé dans les mêmes conditions, selon la même assiette, le même taux et les mêmes modalités d'application que le droit de francisation et de navigation prévu à l'article 223 ci-dessus sur les navires français de la même catégorie. Toutefois, dans le cas des navires de plaisance ou de sport battant pavillon d'un pays ou territoire qui n'a pas conclu avec la France de convention d'assistance administrative en vue de lutter contre l'évasion et la fraude fiscales et douanières, le droit de passeport est perçu à un taux triple du droit de francisation et de navigation pour les navires d'une longueur de coque inférieure à 15 mètres et à un taux quintuple de ce droit pour les navires d'une longueur de coque supérieure ou égale à 15 mètres.

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L'Etat perçoit sur le produit du droit de passeport perçu au profit de la collectivité territoriale de Corse un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 % du montant dudit produit. Ce prélèvement est affecté au budget général.

\n
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1.A l'exception du produit afférent aux navires de plaisance mentionnés au dernier alinéa de l'article 223, perçu au profit de la collectivité territoriale de Corse, le montant du produit du droit de francisation et de navigation est affecté pour les années 2007 à 2011 au Conservatoire de l'espace littoral et des rivages lacustres.

L'Etat perçoit sur le produit du droit de francisation et de navigation perçu au profit de la collectivité territoriale de Corse un prélèvement pour frais d'assiette et de recouvrement égal à 2, 5 % du montant dudit produit. Ce prélèvement est affecté au budget général.

Il est recouvré par année civile.

2. (Abrogé).

3. Sont exonérés du droit de francisation et de navigation :

-les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le ministre chargé des sports ;

-les embarcations mues principalement par l'énergie humaine dont les caractéristiques sont fixées par décret ;

-les bateaux classés au titre des monuments historiques conformément à l'article L. 622-1 du code du patrimoine ;

-les bateaux d'intérêt patrimonial ayant reçu le label de la Fondation du patrimoine maritime et fluvial, dans des conditions fixées par décret.

-33 % pour les bateaux de 10 à 20 ans,

-55 % pour les bateaux de 20 à 25 ans,

-80 % pour le bateaux de plus de 25 ans.

5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 76 euros.

" } }, "LEGIARTI000021645258": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021645258", "URL": "article/LEGI/ARTI/00/00/21/64/52/LEGIARTI000021645258.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273503", "@num": "31", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000021579873", "@num": "81", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 81", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000037089835", "#text": "Décret n°2018-498 du 19 juin 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037086433", "@nortexte": "TRAT1805198D", "@numtexte": "2018-498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-19" }, { "@id": "LEGIARTI000044981576", "@num": "184", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 184 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000031019295", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138894", "@fin": "2022-01-01", "#text": "Section 5 : Passeports.", "@debut": "1969-03-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122114", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime administratif des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099270", "@fin": "2999-01-01", "#text": "Titre IX : Navigation", "@debut": "1949-01-01" } ] }, "@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": "LEGIARTI000006615745", "@fin": "1995-12-31", "@num": "238", "@etat": "MODIFIE", "@debut": "1976-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615746", "@fin": "2006-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615747", "@fin": "2009-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058557", "@fin": "2010-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645258", "@fin": "2011-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378563", "@fin": "2016-06-22", "@num": "238", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032747157", "@fin": "2018-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469205", "@fin": "2018-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036429495", "@fin": "2022-01-01", "@num": "238", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le droit de passeport est perçu au profit de l'Etat ou, lorsqu'il est perçu au titre des navires de plaisance titulaires d'un passeport délivré par le service des douanes en Corse et qui ont stationné dans un port corse au moins une fois au cours de l'année écoulée, au profit de la collectivité territoriale de Corse. Sont exonérées de droit de passeport les sociétés propriétaires d'un navire de plaisance ou de sport d'une valeur inférieure à 500 000 euros hors taxes faisant l'objet d'un contrat de location avec option d'achat ou de crédit-bail conclu avec une personne physique n'ayant pas sa résidence principale en France ou avec une personne morale ne disposant pas d'établissement en France, à l'exclusion de celles qui seraient contrôlées directement ou indirectement par une personne physique ayant sa résidence principale en France.

" } }, "LEGIARTI000023378563": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-22", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023378563", "URL": "article/LEGI/ARTI/00/00/23/37/85/LEGIARTI000023378563.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273503", "@num": "31", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000023347219", "@num": "44", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 44", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000037089835", "#text": "Décret n°2018-498 du 19 juin 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037086433", "@nortexte": "TRAT1805198D", "@numtexte": "2018-498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-19" }, { "@id": "LEGIARTI000044981576", "@num": "184", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 184 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000006615714", "@num": "223", "#text": "Code des douanes - art. 223 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031019295", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138894", "@fin": "2022-01-01", "#text": "Section 5 : Passeports.", "@debut": "1969-03-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122114", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime administratif des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099270", "@fin": "2999-01-01", "#text": "Titre IX : Navigation", "@debut": "1949-01-01" } ] }, "@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": "LEGIARTI000006615745", "@fin": "1995-12-31", "@num": "238", "@etat": "MODIFIE", "@debut": "1976-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615746", "@fin": "2006-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615747", "@fin": "2009-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058557", "@fin": "2010-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645258", "@fin": "2011-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378563", "@fin": "2016-06-22", "@num": "238", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032747157", "@fin": "2018-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469205", "@fin": "2018-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036429495", "@fin": "2022-01-01", "@num": "238", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le droit de passeport est perçu au profit de l'Etat ou, lorsqu'il est perçu au titre des navires de plaisance titulaires d'un passeport délivré par le service des douanes en Corse et qui ont stationné dans un port corse au moins une fois au cours de l'année écoulée, au profit de la collectivité territoriale de Corse. Sont exonérées de droit de passeport les sociétés propriétaires d'un navire de plaisance ou de sport faisant l'objet d'un contrat de location avec option d'achat ou de crédit-bail conclu avec une personne physique n'ayant pas sa résidence principale en France ou avec une personne morale ne disposant pas d'établissement en France, à l'exclusion de celles qui seraient contrôlées directement ou indirectement par une personne physique ayant sa résidence principale en France.

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1.A l'exception du produit afférent aux navires de plaisance mentionnés au dernier alinéa de l'article 223, perçu au profit de la collectivité territoriale de Corse, le montant du produit du droit de francisation et de navigation est affecté, dans la limite du plafond fixé au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, au Conservatoire de l'espace littoral et des rivages lacustres.

L'Etat perçoit sur le produit du droit de francisation et de navigation perçu au profit de la collectivité territoriale de Corse un prélèvement pour frais d'assiette et de recouvrement égal à 2, 5 % du montant dudit produit. Ce prélèvement est affecté au budget général.

Il est recouvré par année civile.

2. (Abrogé).

3. Sont exonérés du droit de francisation et de navigation :

-les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le ministre chargé des sports ;

-les embarcations mues principalement par l'énergie humaine dont les caractéristiques sont fixées par décret ;

-les bateaux classés au titre des monuments historiques conformément à l'article L. 622-1 du code du patrimoine ;

-les bateaux d'intérêt patrimonial ayant reçu le label de la Fondation du patrimoine maritime et fluvial, dans des conditions fixées par décret.

-33 % pour les bateaux de 10 à 20 ans,

-55 % pour les bateaux de 20 à 25 ans,

-80 % pour le bateaux de plus de 25 ans.

5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 76 euros.

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1. A l'exception du produit afférent aux navires de plaisance mentionnés au dernier alinéa de l'article 223, perçu au profit de la collectivité territoriale de Corse, le montant du produit du droit de francisation et de navigation est affecté, dans la limite du plafond fixé au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, au Conservatoire de l'espace littoral et des rivages lacustres.

Il est recouvré par année civile.

2. (Abrogé).

3. Sont exonérés du droit de francisation et de navigation :

- les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le ministre chargé des sports ;

- les embarcations mues principalement par l'énergie humaine dont les caractéristiques sont fixées par décret ;

- les bateaux classés au titre des monuments historiques conformément à l'article L. 622-1 du code du patrimoine ;

- les bateaux ayant reçu le label \"bateau d'intérêt patrimonial\", dans des conditions fixées par décret.

- 33 % pour les bateaux de 10 à 20 ans ;

- 55 % pour les bateaux de 20 à 25 ans ;

- 80 % pour le bateaux de plus de 25 ans.

5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 76 euros.

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L122-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153120", "@fin": "2022-01-01", "#text": "Paragraphe 4 : Droit de francisation et de navigation.", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138891", "@fin": "2022-01-01", "#text": "Section 2 : Francisation des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122114", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime administratif des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099270", "@fin": "2999-01-01", "#text": "Titre IX : Navigation", "@debut": "1949-01-01" } ] }, "@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": "LEGIARTI000006615720", "@fin": "1990-12-30", "@num": "224", "@etat": "MODIFIE", "@debut": "1980-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615721", "@fin": "1995-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615722", "@fin": "1999-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615723", "@fin": "2002-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "1999-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615724", "@fin": "2005-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615725", "@fin": "2006-12-27", "@num": "224", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615726", "@fin": "2006-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615727", "@fin": "2007-12-28", "@num": "224", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924162", "@fin": "2009-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020031813", "@fin": "2009-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020085714", "@fin": "2012-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074884", "@fin": "2014-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448285", "@fin": "2015-08-19", "@num": "224", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031066526", "@fin": "2016-06-22", "@num": "224", "@etat": "MODIFIE", "@debut": "2015-08-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032747296", "@fin": "2017-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814307", "@fin": "2018-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469210", "@fin": "2018-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429502", "@fin": "2019-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989999", "@fin": "2020-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910710", "@fin": "2022-01-01", "@num": "224", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. A l'exception du produit afférent aux navires de plaisance mentionnés au dernier alinéa de l'article 223, perçu au profit de la collectivité territoriale de Corse, le montant du produit du droit de francisation et de navigation est affecté, dans la limite du plafond fixé au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, au Conservatoire de l'espace littoral et des rivages lacustres.

En complément de l'éco-contribution versée par les metteurs sur le marché de navires de plaisance ou de sport à un éco-organisme dans le cadre de la filière définie à l'article L. 541-10-10 du code de l'environnement, une quote-part du produit brut du droit annuel de francisation et de navigation est affectée à la gestion de la fin de vie des navires de plaisance ou de sport qui ne sont plus utilisés régulièrement et dont les propriétaires n'assument plus les charges afférentes. Cette quote-part est plafonnée à 5 % du produit brut de la taxe. Son montant et l'organisme affectataire sont fixés annuellement par la loi de finances.

Il est recouvré par année civile.

2. (Abrogé).

3. Sont exonérés du droit de francisation et de navigation :

-les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le ministre chargé des sports ;

-les embarcations mues principalement par l'énergie humaine dont les caractéristiques sont fixées par décret ;

-les bateaux classés au titre des monuments historiques conformément à l'article L. 622-1 du code du patrimoine ;

-les bateaux ayant reçu le label \" bateau d'intérêt patrimonial \", dans des conditions fixées par décret.

-33 % pour les bateaux de 10 à 20 ans ;

-55 % pour les bateaux de 20 à 25 ans ;

-80 % pour le bateaux de plus de 25 ans.

5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 76 euros.

" } }, "LEGIARTI000032747157": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2016-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000032747157", "URL": "article/LEGI/ARTI/00/00/32/74/71/LEGIARTI000032747157.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273503", "@num": "31", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000032730871", "@num": "4", "#text": "LOI n°2016-816 du 20 juin 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032728685", "@nortexte": "DEVX1600975L", "@numtexte": "2016-816", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-06-20" }, { "@id": "LEGITEXT000037089835", "#text": "Décret n°2018-498 du 19 juin 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037086433", "@nortexte": "TRAT1805198D", "@numtexte": "2018-498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-19" }, { "@id": "LEGIARTI000044981576", "@num": "184", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 184 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000021644859", "@num": "238-0 A", "#text": "Code général des impôts, CGI. - art. 238-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615714", "@num": "223", "#text": "Code des douanes - art. 223", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615744", "@num": "237", "#text": "Code des douanes - art. 237 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031019295", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. 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L4425-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138894", "@fin": "2022-01-01", "#text": "Section 5 : Passeports.", "@debut": "1969-03-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122114", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime administratif des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099270", "@fin": "2999-01-01", "#text": "Titre IX : Navigation", "@debut": "1949-01-01" } ] }, "@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": "LEGIARTI000006615745", "@fin": "1995-12-31", "@num": "238", "@etat": "MODIFIE", "@debut": "1976-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615746", "@fin": "2006-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615747", "@fin": "2009-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058557", "@fin": "2010-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645258", "@fin": "2011-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378563", "@fin": "2016-06-22", "@num": "238", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032747157", "@fin": "2018-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469205", "@fin": "2018-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036429495", "@fin": "2022-01-01", "@num": "238", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le passeport délivré aux navires mentionnés à l'article 237 donne lieu à la perception d'un droit de passeport.

Ce droit est à la charge du propriétaire ou de l'utilisateur du navire. Il est calculé dans les mêmes conditions, selon la même assiette, le même taux et les mêmes modalités d'application que le droit de francisation et de navigation prévu à l'article 223 ci-dessus sur les navires français de la même catégorie. Toutefois, dans le cas des navires de plaisance ou de sport battant pavillon d'un pays ou territoire qui n'a pas conclu avec la France de convention fiscale comportant une clause d'échange de renseignements ou d'accord d'échange de renseignements ou qui figure sur la liste mentionnée au second alinéa du 1 de l'article 238-0 A du code général des impôts, le droit de passeport est perçu à un taux triple du droit de francisation et de navigation pour les navires d'une longueur de coque inférieure à 15 mètres et à un taux quintuple de ce droit pour les navires d'une longueur de coque supérieure ou égale à 15 mètres.

Le droit de passeport est perçu au profit de l'Etat ou, lorsqu'il est perçu au titre des navires de plaisance titulaires d'un passeport délivré par le service des douanes en Corse et qui ont stationné dans un port corse au moins une fois au cours de l'année écoulée, au profit de la collectivité territoriale de Corse. Sont exonérées de droit de passeport les sociétés propriétaires d'un navire de plaisance ou de sport faisant l'objet d'un contrat de location avec option d'achat ou de crédit-bail conclu avec une personne physique n'ayant pas sa résidence principale en France ou avec une personne morale ne disposant pas d'établissement en France, à l'exclusion de celles qui seraient contrôlées directement ou indirectement par une personne physique ayant sa résidence principale en France.

" } }, "LEGIARTI000032747296": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "224", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2016-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000032747296", "URL": "article/LEGI/ARTI/00/00/32/74/72/LEGIARTI000032747296.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000049827238", "@num": "1", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000029928839", "@num": "16", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "JORFARTI000025044785", "@num": "46", "#text": "LOI n° 2011-1977 du 28 décembre 2011 - art. 46", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000033023729", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357582", "@num": "1", "#text": "Arrêté du 12 avril 2013 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGITEXT000029927499", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGIARTI000029927507", "@num": "14", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030553240", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030551194", "@nortexte": "FCPD1505723A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGIARTI000049827241", "@num": "Annexe II", "#text": "DÉCRET n°2015-1415 du 5 novembre 2015 - art. 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1. A l'exception du produit afférent aux navires de plaisance mentionnés au dernier alinéa de l'article 223, perçu au profit de la collectivité territoriale de Corse, le montant du produit du droit de francisation et de navigation est affecté, dans la limite du plafond fixé au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, au Conservatoire de l'espace littoral et des rivages lacustres.

Il est recouvré par année civile.

2. (Abrogé).

3. Sont exonérés du droit de francisation et de navigation :

-les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le représentant de l'Etat dans le département ;

-les embarcations mues principalement par l'énergie humaine dont les caractéristiques sont fixées par décret ;

-les bateaux classés au titre des monuments historiques conformément à l'article L. 622-1 du code du patrimoine ;

-les bateaux ayant reçu le label \" bateau d'intérêt patrimonial \", dans des conditions fixées par décret.

-33 % pour les bateaux de 10 à 20 ans ;

-55 % pour les bateaux de 20 à 25 ans ;

-80 % pour le bateaux de plus de 25 ans.

5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 76 euros.

" } }, "LEGIARTI000033469205": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033469205", "URL": "article/LEGI/ARTI/00/00/33/46/92/LEGIARTI000033469205.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273503", "@num": "31", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGITEXT000037089835", "#text": "Décret n°2018-498 du 19 juin 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037086433", "@nortexte": "TRAT1805198D", "@numtexte": "2018-498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-19" }, { "@id": "LEGIARTI000044981576", "@num": "184", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 184 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000021644859", "@num": "238-0 A", "#text": "Code général des impôts, CGI. - art. 238-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469216", "@num": "223", "#text": "Code des douanes - art. 223 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615744", "@num": "237", "#text": "Code des douanes - art. 237", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031019295", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. 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Le passeport délivré aux navires mentionnés à l'article 237 donne lieu à la perception d'un droit de passeport.

Ce droit est à la charge du propriétaire ou de l'utilisateur du navire. Il est calculé dans les mêmes conditions, selon la même assiette, le même taux et les mêmes modalités d'application que le droit de francisation et de navigation prévu à l'article 223 ci-dessus sur les navires français de la même catégorie. Toutefois, dans le cas des navires de plaisance ou de sport battant pavillon d'un pays ou territoire qui n'a pas conclu avec la France de convention fiscale comportant une clause d'échange de renseignements ou d'accord d'échange de renseignements ou qui figure sur la liste mentionnée au second alinéa du 1 de l'article 238-0 A du code général des impôts, le droit de passeport est perçu à un taux triple du droit de francisation et de navigation pour les navires d'une longueur de coque inférieure à 15 mètres et à un taux quintuple de ce droit pour les navires d'une longueur de coque supérieure ou égale à 15 mètres.

Le droit de passeport est perçu au profit de l'Etat ou, lorsqu'il est perçu au titre des navires de plaisance titulaires d'un passeport délivré par le service des douanes en Corse et qui ont stationné dans un port corse au moins une fois au cours de l'année écoulée, au profit de la collectivité de Corse. Sont exonérées de droit de passeport les sociétés propriétaires d'un navire de plaisance ou de sport faisant l'objet d'un contrat de location avec option d'achat ou de crédit-bail conclu avec une personne physique n'ayant pas sa résidence principale en France ou avec une personne morale ne disposant pas d'établissement en France, à l'exclusion de celles qui seraient contrôlées directement ou indirectement par une personne physique ayant sa résidence principale en France.

L'Etat perçoit sur le produit du droit de passeport perçu au profit de la collectivité de Corse un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 % du montant dudit produit. Ce prélèvement est affecté au budget général.

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1. A l'exception du produit afférent aux navires de plaisance mentionnés au dernier alinéa de l'article 223, perçu au profit de la collectivité de Corse, le montant du produit du droit de francisation et de navigation est affecté, dans la limite du plafond fixé au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, au Conservatoire de l'espace littoral et des rivages lacustres.

L'Etat perçoit sur le produit du droit de francisation et de navigation perçu au profit de la collectivité de Corse un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 % du montant dudit produit. Ce prélèvement est affecté au budget général.

Il est recouvré par année civile.

2. (Abrogé).

3. Sont exonérés du droit de francisation et de navigation :

-les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le représentant de l'Etat dans le département ;

-les embarcations mues principalement par l'énergie humaine dont les caractéristiques sont fixées par décret ;

-les bateaux classés au titre des monuments historiques conformément à l'article L. 622-1 du code du patrimoine ;

-les bateaux ayant reçu le label \" bateau d'intérêt patrimonial \", dans des conditions fixées par décret.

-33 % pour les bateaux de 10 à 20 ans ;

-55 % pour les bateaux de 20 à 25 ans ;

-80 % pour le bateaux de plus de 25 ans.

5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 76 euros.

6. Le montant de la quote-part du produit brut du droit annuel de francisation et de navigation mentionnée au troisième alinéa du 1 est fixé à 2 % pour les années 2018 et 2019.

Ce montant est affecté aux éco-organismes agréés qui opèrent dans le cadre de la filière définie à l'article L. 541-10-10 du code de l'environnement, au prorata des mises sur le marché de leurs adhérents.

Les modalités de versement de ce montant sont fixées par décret.

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L541-10-10", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845498", "@num": "L122-1", "#text": "Code du patrimoine - art. L122-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153120", "@fin": "2022-01-01", "#text": "Paragraphe 4 : Droit de francisation et de navigation.", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138891", "@fin": "2022-01-01", "#text": "Section 2 : Francisation des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122114", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime administratif des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099270", "@fin": "2999-01-01", "#text": "Titre IX : Navigation", "@debut": "1949-01-01" } ] }, "@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": "LEGIARTI000006615720", "@fin": "1990-12-30", "@num": "224", "@etat": "MODIFIE", "@debut": "1980-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615721", "@fin": "1995-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615722", "@fin": "1999-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615723", "@fin": "2002-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "1999-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615724", "@fin": "2005-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615725", "@fin": "2006-12-27", "@num": "224", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615726", "@fin": "2006-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615727", "@fin": "2007-12-28", "@num": "224", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924162", "@fin": "2009-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020031813", "@fin": "2009-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020085714", "@fin": "2012-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074884", "@fin": "2014-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448285", "@fin": "2015-08-19", "@num": "224", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031066526", "@fin": "2016-06-22", "@num": "224", "@etat": "MODIFIE", "@debut": "2015-08-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032747296", "@fin": "2017-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814307", "@fin": "2018-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469210", "@fin": "2018-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429502", "@fin": "2019-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989999", "@fin": "2020-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910710", "@fin": "2022-01-01", "@num": "224", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. A l'exception du produit afférent aux navires de plaisance mentionnés au dernier alinéa de l'article 223, perçu au profit de la collectivité territoriale de Corse, le montant du produit du droit de francisation et de navigation est affecté, dans la limite du plafond fixé au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, au Conservatoire de l'espace littoral et des rivages lacustres.

Il est recouvré par année civile.

2. (Abrogé).

3. Sont exonérés du droit de francisation et de navigation :

-les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le représentant de l'Etat dans le département ;

-les embarcations mues principalement par l'énergie humaine dont les caractéristiques sont fixées par décret ;

-les bateaux classés au titre des monuments historiques conformément à l'article L. 622-1 du code du patrimoine ;

-les bateaux ayant reçu le label \" bateau d'intérêt patrimonial \", dans des conditions fixées par décret.

-33 % pour les bateaux de 10 à 20 ans ;

-55 % pour les bateaux de 20 à 25 ans ;

-80 % pour le bateaux de plus de 25 ans.

5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 76 euros.

6. Le montant de la quote-part du produit brut du droit annuel de francisation et de navigation mentionnée au troisième alinéa du 1 est fixé à 2 % pour les années 2018 et 2019.

Les modalités de versement de ce montant sont fixées par décret.

\n
" } }, "LEGIARTI000036429495": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036429495", "URL": "article/LEGI/ARTI/00/00/36/42/94/LEGIARTI000036429495.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273503", "@num": "31", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000033444233", "@num": "4", "#text": "Ordonnance n° 2016-1561 du 21 novembre 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000033440877", "@nortexte": "ARCB1618072R", "@numtexte": "2016-1561", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000036377432", "@num": "33", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 33", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGITEXT000037089835", "#text": "Décret n°2018-498 du 19 juin 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037086433", "@nortexte": "TRAT1805198D", "@numtexte": "2018-498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-19" }, { "@id": "LEGIARTI000044981576", "@num": "184", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 184 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044595094", "@num": "7", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044602601", "@num": "L423-11", "#text": "Code des impositions sur les biens et services - art. 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L742-9", "@sens": "source", "@cidtexte": "LEGITEXT000025503132", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138894", "@fin": "2022-01-01", "#text": "Section 5 : Passeports.", "@debut": "1969-03-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122114", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime administratif des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099270", "@fin": "2999-01-01", "#text": "Titre IX : Navigation", "@debut": "1949-01-01" } ] }, "@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": "LEGIARTI000006615745", "@fin": "1995-12-31", "@num": "238", "@etat": "MODIFIE", "@debut": "1976-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615746", "@fin": "2006-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615747", "@fin": "2009-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058557", "@fin": "2010-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645258", "@fin": "2011-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378563", "@fin": "2016-06-22", "@num": "238", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032747157", "@fin": "2018-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469205", "@fin": "2018-01-01", "@num": "238", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036429495", "@fin": "2022-01-01", "@num": "238", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le passeport délivré aux navires mentionnés à l'article 237 donne lieu à la perception d'un droit de passeport.

Ce droit est à la charge du propriétaire ou de l'utilisateur du navire. Il est calculé dans les mêmes conditions, selon la même assiette, le même taux et les mêmes modalités d'application que le droit de francisation et de navigation prévu aux articles 223 et 223 bis ci-dessus sur les navires français de la même catégorie. Toutefois, dans le cas des navires de plaisance ou de sport battant pavillon d'un pays ou territoire qui n'a pas conclu avec la France de convention fiscale comportant une clause d'échange de renseignements ou d'accord d'échange de renseignements ou qui figure sur la liste mentionnée au second alinéa du 1 de l'article 238-0 A du code général des impôts, le droit de passeport est perçu à un taux triple du droit de francisation et de navigation pour les navires d'une longueur de coque inférieure à 15 mètres et à un taux quintuple de ce droit pour les navires d'une longueur de coque supérieure ou égale à 15 mètres.

Le droit de passeport est perçu au profit de l'Etat ou, lorsqu'il est perçu au titre des navires de plaisance titulaires d'un passeport délivré par le service des douanes en Corse et qui ont stationné dans un port corse au moins une fois au cours de l'année écoulée, au profit de la collectivité de Corse. Sont exonérées de droit de passeport les sociétés propriétaires d'un navire de plaisance ou de sport faisant l'objet d'un contrat de location avec option d'achat ou de crédit-bail conclu avec une personne physique n'ayant pas sa résidence principale en France ou avec une personne morale ne disposant pas d'établissement en France, à l'exclusion de celles qui seraient contrôlées directement ou indirectement par une personne physique ayant sa résidence principale en France.

La part du produit du droit de passeport calculée selon le barème défini à l'article 223 bis est affectée, dans la limite du plafond fixé au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, aux organismes mentionnés à l'article L. 742-9 du code de la sécurité intérieure. Les modalités de répartition de l'affectation entre les organismes concernés sont définies par décret.

" } }, "LEGIARTI000036429502": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "224", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036429502", "URL": "article/LEGI/ARTI/00/00/36/42/95/LEGIARTI000036429502.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000049827238", "@num": "1", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000029928839", "@num": "16", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000036430676", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000036430676", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357582", "@num": "1", "#text": "Arrêté du 12 avril 2013 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGITEXT000029927499", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGIARTI000029927507", "@num": "14", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030553240", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030551194", "@nortexte": "FCPD1505723A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGIARTI000049827241", "@num": "Annexe II", "#text": "DÉCRET n°2015-1415 du 5 novembre 2015 - art. 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1. A l'exception du produit afférent aux navires de plaisance mentionnés au dernier alinéa de l'article 223, perçu au profit de la collectivité de Corse, le montant du produit du droit de francisation et de navigation afférent aux navires de plaisance ou de sport mentionnés aux articles 223 et 223 bis est affecté, dans la limite des plafonds fixés au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, dans l'ordre de priorité suivant :

-au Conservatoire de l'espace littoral et des rivages lacustres ;
\n
\n-aux organismes mentionnés à l'article L. 742-9 du code de la sécurité intérieure selon des modalités de répartition définies par décret.

En complément de l'éco-contribution versée par les metteurs sur le marché de navires de plaisance ou de sport à un éco-organisme dans le cadre de la filière définie à l'article L. 541-10-10 du code de l'environnement, une quote-part du produit brut du droit annuel de francisation et de navigation afférent aux navires de plaisance ou de sport mentionnés à l'article 223 est affectée à la gestion de la fin de vie des navires de plaisance ou de sport qui ne sont plus utilisés régulièrement et dont les propriétaires n'assument plus les charges afférentes. Cette quote-part est plafonnée à 5 % du produit brut de la taxe afférente aux navires de plaisance ou de sport mentionnés à l'article 223. Son montant et l'organisme affectataire sont fixés annuellement par la loi de finances.

Il est recouvré par année civile.

2. (Abrogé).

3. Sont exonérés du droit de francisation et de navigation :

-les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le représentant de l'Etat dans le département ;

-les embarcations mues principalement par l'énergie humaine dont les caractéristiques sont fixées par décret ;

-les bateaux classés au titre des monuments historiques conformément à l'article L. 622-1 du code du patrimoine ;

-les bateaux ayant reçu le label \" bateau d'intérêt patrimonial \", dans des conditions fixées par décret.

-33 % pour les bateaux de 10 à 20 ans ;

-55 % pour les bateaux de 20 à 25 ans ;

-80 % pour le bateaux de plus de 25 ans.

5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 76 euros.

6. Le montant de la quote-part du produit brut du droit annuel de francisation et de navigation mentionnée au troisième alinéa du 1 est fixé à 2 % pour les années 2019 et 2020.

Les modalités de versement de ce montant sont fixées par décret.

" } }, "LEGIARTI000037989999": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "224", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037989999", "URL": "article/LEGI/ARTI/00/00/37/98/99/LEGIARTI000037989999.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000049827238", "@num": "1", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000029928839", "@num": "16", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "JORFTEXT000025044460", "#text": "LOI n° 2011-1977 du 28 décembre 2011", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000037989696", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357582", "@num": "1", "#text": "Arrêté du 12 avril 2013 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGITEXT000029927499", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGIARTI000029927507", "@num": "14", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030553240", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030551194", "@nortexte": "FCPD1505723A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGIARTI000049827241", "@num": "Annexe II", "#text": "DÉCRET n°2015-1415 du 5 novembre 2015 - art. 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1. A l'exception du produit afférent aux navires de plaisance mentionnés au dernier alinéa de l'article 223, perçu au profit de la collectivité de Corse, le montant du produit du droit de francisation et de navigation afférent aux navires de plaisance ou de sport mentionnés aux articles 223 et 223 bis est affecté, dans la limite des plafonds fixés au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, dans l'ordre de priorité suivant :

-au Conservatoire de l'espace littoral et des rivages lacustres ;
\n
-aux organismes mentionnés à l'article L. 742-9 du code de la sécurité intérieure selon des modalités de répartition définies par décret.

L'Etat perçoit sur le produit du droit de francisation et de navigation un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 % du montant dudit produit. Ce prélèvement est affecté au budget général.

En complément de l'éco-contribution versée par les metteurs sur le marché de navires de plaisance ou de sport à un éco-organisme dans le cadre de la filière définie à l'article L. 541-10-10 du code de l'environnement, une quote-part du produit brut du droit annuel de francisation et de navigation afférent aux navires de plaisance ou de sport mentionnés à l'article 223 est affectée à la gestion de la fin de vie des navires de plaisance ou de sport qui ne sont plus utilisés régulièrement et dont les propriétaires n'assument plus les charges afférentes. Cette quote-part est plafonnée à 5 % du produit brut de la taxe afférente aux navires de plaisance ou de sport mentionnés à l'article 223. Son montant et l'organisme affectataire sont fixés annuellement par la loi de finances.

Il est recouvré par année civile.

2. (Abrogé).

3. Sont exonérés du droit de francisation et de navigation :

-les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le représentant de l'Etat dans le département ;

-les embarcations mues principalement par l'énergie humaine dont les caractéristiques sont fixées par décret ;

-les bateaux classés au titre des monuments historiques conformément à l'article L. 622-1 du code du patrimoine ;

-les bateaux ayant reçu le label \" bateau d'intérêt patrimonial \", dans des conditions fixées par décret.

-33 % pour les bateaux dont l'âge au 1er janvier 2019 est supérieur à onze ans et égal ou inférieur à vingt et un ans ;

-55 % pour les bateaux dont l'âge au 1er janvier 2019 est supérieur à vingt et un ans et égal ou inférieur à vingt-six ans ;

-80 % pour le bateaux dont l'âge au 1er janvier 2019 est supérieur à vingt-six ans.

5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 76 euros.

6. Le montant de la quote-part du produit brut du droit annuel de francisation et de navigation mentionnée au troisième alinéa du 1 est fixé à 2 % pour les années 2019 et 2020.

Les modalités de versement de ce montant sont fixées par décret.

" } }, "LEGIARTI000042910710": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "224", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042910710", "URL": "article/LEGI/ARTI/00/00/42/91/07/LEGIARTI000042910710.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000049827238", "@num": "1", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000029928839", "@num": "16", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "JORFTEXT000025044460", "#text": "LOI n° 2011-1977 du 28 décembre 2011", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357582", "@num": "1", "#text": "Arrêté du 12 avril 2013 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGITEXT000029927499", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGIARTI000029927507", "@num": "14", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030553240", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030551194", "@nortexte": "FCPD1505723A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGIARTI000049827241", "@num": "Annexe II", "#text": "DÉCRET n°2015-1415 du 5 novembre 2015 - art. 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1. A l'exception du produit afférent aux navires de plaisance mentionnés au dernier alinéa de l'article 223, perçu au profit de la collectivité de Corse, le montant du produit du droit de francisation et de navigation afférent aux navires de plaisance ou de sport mentionnés aux articles 223 et 223 bis est affecté, dans l'ordre de priorité suivant :

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a) Aux éco-organismes agréés qui opèrent dans le cadre de la filière définie au 18° de l'article L. 541-10-1 du code de l'environnement. Ce produit est réparti entre les éco-organismes au prorata des mises sur le marché de leurs adhérents ;

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b) Au Conservatoire de l'espace littoral et des rivages lacustres, dans la limite du plafond fixé au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012 ;

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c) Aux organismes mentionnés à l'article L. 742-9 du code de la sécurité intérieure, selon des modalités de répartition définies par décret, dans la limite du plafond fixé au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 précitée.

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Le taux affecté à la filière définie au 18° de l'article L. 541-10-1 du code de l'environnement est plafonné à 5 % du produit brut de la taxe. Son montant est fixé à 3 % à compter du 1er janvier 2021 et ramené à 2 % en cas de non-atteinte des objectifs de traitement des déchets fixés pour l'année précédente par le cahier des charges mentionné au II de l'article L. 541-10 du code de l'environnement.

Article 6 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1995 (LOI de finances rectificative pour 1995 (n° 95-1347 du 30 décembre 1995) (1))