{ "article": { "LEGIARTI000006320751": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006320751", "URL": "article/LEGI/ARTI/00/00/06/32/07/LEGIARTI000006320751.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJIXXXXXX012AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006615150", "@num": "265 septies", "#text": "Code des douanes - art. 265 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084620", "@fin": "2999-01-01", "#text": "Première partie : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER.", "@debut": "2000-07-14" } ] }, "@cid": "JORFTEXT000000400546", "@nor": "ECOX0000072L", "@num": "2000-656", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 2000-656 du 13 juillet 2000 de finances rectificative pour 2000 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000400546", "@c_titre_court": "Loi n°2000-656 du 13 juillet 2000" }, { "@fin": "2999-01-01", "#text": "Loi n° 2000-656 du 13 juillet 2000 de finances rectificative pour 2000 (1)", "@debut": "2000-07-14", "@id_txt": "LEGITEXT000005629657", "@c_titre_court": "Loi n° 2000-656 du 13 juillet 2000" } ], "@date_publi": "2000-07-14", "@date_signature": "2000-07-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006320751", "@fin": "2999-01-01", "@num": "12", "@etat": "VIGUEUR", "@debut": "2000-07-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur.
\n
II. - Les dispositions du I s'appliquent aux consommations de gazole effectuées à compter du 11 janvier 2000.
" } }, "LEGIARTI000006615150": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "2000-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006615150", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615150.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X265GAAAXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006616483", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGITEXT000005628384", "#text": "Décret n°99-723 du 3 août 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617034", "@num": "1", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617034", "@num": "1", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617035", "@num": "1 bis", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 bis (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617036", "@num": "1 ter", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 ter (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617052", "@num": "10", "#text": "Décret n°99-723 du 3 août 1999 - art. 10 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617054", "@num": "11", "#text": "Décret n°99-723 du 3 août 1999 - art. 11 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617055", "@num": "12", "#text": "Décret n°99-723 du 3 août 1999 - art. 12 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617037", "@num": "2", "#text": "Décret n°99-723 du 3 août 1999 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617039", "@num": "3", "#text": "Décret n°99-723 du 3 août 1999 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000030486064", "@num": "3", "#text": "Décret n°99-723 du 3 août 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617040", "@num": "4", "#text": "Décret n°99-723 du 3 août 1999 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617043", "@num": "5 bis", "#text": "Décret n°99-723 du 3 août 1999 - art. 5 bis (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617043", "@num": "5 bis", "#text": "Décret n°99-723 du 3 août 1999 - art. 5 bis (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617044", "@num": "6", "#text": "Décret n°99-723 du 3 août 1999 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617048", "@num": "7", "#text": "Décret n°99-723 du 3 août 1999 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617049", "@num": "8", "#text": "Décret n°99-723 du 3 août 1999 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617051", "@num": "9", "#text": "Décret n°99-723 du 3 août 1999 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGITEXT000005628618", "#text": "Arrêté du 5 octobre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618851", "@num": "1 bis", "#text": "Arrêté du 5 octobre 1999 - art. 1 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618852", "@num": "2", "#text": "Arrêté du 5 octobre 1999 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618853", "@num": "3", "#text": "Arrêté du 5 octobre 1999 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618854", "@num": "3 bis", "#text": "Arrêté du 5 octobre 1999 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006320751", "@num": "12", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 12 (V) JORF 14 juillet 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGITEXT000005629690", "#text": "Décret n°2000-678 du 19 juillet 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006617201", "@num": "1", "#text": "Décret n°2000-678 du 19 juillet 2000 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006320793", "@num": "12", "#text": "Loi n° 2000-1352 du 30 décembre 2000 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006322114", "@num": "33", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000022516023", "@num": "1", "#text": "Arrêté du 8 avril 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022511697", "@nortexte": "BCRD1017707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-08" }, { "@id": "LEGIARTI000024142899", "@num": "1", "#text": "Arrêté du 12 mai 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024142250", "@nortexte": "BCRD1114721A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000025882411", "@num": "1", "#text": "Arrêté du 23 avril 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025837621", "@nortexte": "BCRD1222347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-23" }, { "@id": "LEGIARTI000027089817", "@num": "1", "#text": "Arrêté du 7 février 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027088603", "@nortexte": "BUDD1303918A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-07" }, { "@id": "LEGIARTI000029188401", "@num": "1", "#text": "ARRÊTÉ du 5 juin 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029186479", "@nortexte": "FCPD1413463A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-05" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000030091826", "@num": "1", "#text": "ARRÊTÉ du 18 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029992536", "@nortexte": "FCPD1430361A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030484555", "#text": "ARRÊTÉ du 14 avril 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483874", "@nortexte": "FCPD1502962A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000030484487", "#text": "DÉCRET n°2015-418 du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483679", "@nortexte": "FCPD1505241D", "@numtexte": "2015-418", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000031838489", "#text": "Arrêté du 18 décembre 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031701770", "@nortexte": "FCPD1530707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000032513973", "#text": "Arrêté du 25 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032511046", "@nortexte": "FCPD1611305A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-25" }, { "@id": "LEGITEXT000034162856", "#text": "Arrêté du 6 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160021", "@nortexte": "ECFD1638034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-06" }, { "@id": "LEGITEXT000036476018", "#text": "Arrêté du 18 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036337643", "@nortexte": "CPAD1735978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000041508616", "@num": "41", "#text": "Décret n°2020-68 du 30 janvier 2020 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000041521891", "@num": "1", "#text": "Arrêté du 28 janvier 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041513693", "@nortexte": "CPAE2002312A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-28" }, { "@id": "LEGIARTI000041737849", "@num": "1", "#text": "Décret n°2020-278 du 18 mars 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041737498", "@nortexte": "CPAP2002537D", "@numtexte": "2020-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-18" }, { "@id": "LEGITEXT000043179692", "#text": "Arrêté du 15 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043179295", "@nortexte": "CCPD2104029A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000043526735", "@num": "1", "#text": "Décret n°2021-630 du 20 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043523014", "@nortexte": "ECOP2031151D", "@numtexte": "2021-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" }, { "@id": "LEGIARTI000045768848", "@num": "1", "#text": "Arrêté du 22 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045766594", "@nortexte": "CCPD2212290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047081220", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047079900", "@nortexte": "ECOD2302239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000047876829", "@num": "1", "#text": "Arrêté du 19 juillet 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047873100", "@nortexte": "ECOD2320058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-19" }, { "@id": "LEGIARTI000049054766", "@num": "1", "#text": "Arrêté du 26 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049053788", "@nortexte": "ECOD2401722A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-26" }, { "@id": "LEGIARTI000006615159", "@num": "265 octies", "#text": "Code des douanes - art. 265 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615241", "@num": "284 bis A", "#text": "Code des douanes - art. 284 bis A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615148", "@fin": "1999-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615149", "@fin": "2000-07-14", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615150", "@fin": "2000-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615151", "@fin": "2001-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615152", "@fin": "2003-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615153", "@fin": "2003-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615154", "@fin": "2005-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615155", "@fin": "2005-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615156", "@fin": "2007-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018030001", "@fin": "2010-07-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642534", "@fin": "2014-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2010-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447920", "@fin": "2015-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022948", "@fin": "2017-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033809191", "@fin": "2018-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469190", "@fin": "2020-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469311", "@fin": "2020-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910663", "@fin": "2022-01-01", "@num": "265 septies", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises propriétaires ou, en leur lieu et place, les entreprises titulaires des contrats cités à l'article 284 bis A :
\n
a) De véhicules routiers à moteur destinés au transport de marchandises et dont le poids total autorisé en charge est égal ou supérieur à 7,5 tonnes ;
\n
b) De véhicules tracteurs routiers dont le poids total roulant est égal ou supérieur à 7,5 tonnes,
\n
peuvent obtenir, sur demande de leur part, le remboursement d'une fraction de la taxe intérieure de consommation sur le gazole.
\n
Ce remboursement est égal à la différence entre la taxe intérieure de consommation sur le gazole exigible au cours de l'année et celle calculée sur la base d'un taux spécifique qui est fixé, pour la période du 11 janvier 1999 au 10 janvier 2000, à 244,64 F par hectolitre. Pour les périodes ultérieures, ce taux spécifique est relevé, le 11 janvier de chaque année, du produit du dernier taux de la taxe intérieure de consommation appliqué au supercarburant sans plomb au cours de la période précédente par le taux prévisionnel d'évolution des prix à la consommation des ménages de l'année précédente associé au projet de loi de finances de l'année du remboursement.
\n
Le remboursement est plafonné à 25 000 litres de gazole par semestre et par véhicule. Il est accordé aux entreprises établies dans la Communauté européenne qui sont en mesure de justifier qu'elles ont acquis du gazole en France au cours de la période couverte par le remboursement et que ce gazole a été utilisé comme carburant dans des véhicules ci-dessus définis et immatriculés dans l'un des Etats membres.
\n
La période couverte par le remboursement s'entend de la période comprise entre le 11 janvier d'une année et le 10 janvier de l'année suivante.
\n
Les entreprises concernées peuvent adresser leur demande de remboursement au service des douanes à partir du 12 juillet et du 12 janvier suivant respectivement le premier et le second semestre de la période au titre de laquelle le remboursement est sollicité et au plus tard dans les trois ans qui suivent à compter de ces dates.
\n
Les modalités d'application du présent article sont fixées par décret.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006615150", "cible": false, "cidtexte": "JORFTEXT000000400546", "id": "LEGIARTI000006320751", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006320751", "liens_entrants": true }

Article 12 AUTONOME VIGUEUR, en vigueur depuis le 14/07/2000 (LOI no 2000-656 du 13 juillet 2000 de finances rectificative pour 2000 (1))