{ "article": { "LEGIARTI000006322474": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "58", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006322474", "URL": "article/LEGI/ARTI/00/00/06/32/24/LEGIARTI000006322474.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKYXXXXXX058AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006615171", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147653", "@fin": "2999-01-01", "#text": "C. - Dispositions diverses.", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134237", "@fin": "2999-01-01", "#text": "II - RESSOURCES AFFECTÉES", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114822", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084661", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'EQUILIBRE FINANCIER", "@debut": "2005-12-31" } ] }, "@cid": "JORFTEXT000000634802", "@nor": "ECOX0500239L", "@num": "2005-1719", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2005-1719 du 30 décembre 2005 de finances pour 2006 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000634802", "@c_titre_court": "Loi n°2005-1719 du 30 décembre 2005" }, { "@fin": "2999-01-01", "#text": "Loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006 (1).", "@debut": "2005-12-31", "@id_txt": "LEGITEXT000006053032", "@c_titre_court": "Loi n° 2005-1719 du 30 décembre 2005" } ], "@date_publi": "2005-12-31", "@date_signature": "2005-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006322474", "@fin": "2999-01-01", "@num": "58", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006615171": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615171", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615171.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X266EAAAXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318534", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006322252", "@num": "3", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322474", "@num": "58", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 58 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322679", "@num": "81", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 81 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322598", "@num": "5", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322903", "@num": "3", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006264786", "@num": "1", "#text": "Décret n°2007-856 du 14 mai 2007 - 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L229-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031749585", "@num": "D461-2", "#text": "Code de l'énergie - art. D461-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094636", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469100", "@num": "265 nonies", "#text": "Code des douanes - art. 265 nonies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615172", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615176", "@num": "266 quinquies A", "#text": "Code des douanes - art. 266 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017898966", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447811", "@num": "266 quinquies C", "#text": "Code des douanes - art. 266 quinquies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847421", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023216083", "@num": "267", "#text": "Code des douanes - art. 267 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872880", "@num": "411", "#text": "Code des douanes - art. 411 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365433", "@num": "427", "#text": "Code des douanes - art. 427 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071570", "#text": "Code des douanes 265, 266 quinquies A", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947900", "@num": "L723-43", "#text": "Code rural - art. L723-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@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": "LEGIARTI000006615168", "@fin": "1997-04-24", "@num": "266 quinquies", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615169", "@fin": "2003-01-01", "@num": "266 quinquies", "@etat": "MODIFIE", "@debut": "1997-04-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615170", "@fin": "2005-12-31", "@num": "266 quinquies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615171", "@fin": "2006-12-31", "@num": "266 quinquies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615172", "@fin": "2008-04-01", "@num": "266 quinquies", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036078", "@fin": "2009-01-01", "@num": "266 quinquies", "@etat": "MODIFIE", "@debut": "2008-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058567", "@fin": "2011-01-01", "@num": "266 quinquies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023216090", "@fin": "2011-07-31", "@num": "266 quinquies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430061", "@fin": "2014-01-01", "@num": "266 quinquies", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447827", "@fin": "2014-04-01", "@num": "266 quinquies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429048", "@fin": "2016-01-01", "@num": "266 quinquies", "@etat": "MODIFIE", "@debut": "2014-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031814838", "@fin": "2017-01-01", "@num": "266 quinquies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810340", "@fin": "2017-04-01", "@num": "266 quinquies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034095164", "@fin": "2018-01-01", "@num": "266 quinquies", "@etat": "MODIFIE", "@debut": "2017-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426673", "@fin": "2019-01-01", "@num": "266 quinquies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988864", "@fin": "2020-01-01", "@num": "266 quinquies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469073", "@fin": "2020-12-31", "@num": "266 quinquies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041512545", "@fin": "2020-12-31", "@num": "266 quinquies", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910874", "@fin": "2022-01-01", "@num": "266 quinquies", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le gaz naturel repris à la position 2711.21.00 du tarif douanier est soumis à une taxe intérieure de consommation lors de sa livraison à l'utilisateur final.
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2. La taxe est exigible lorsque les quantités livrées au même utilisateur au cours des douze derniers mois précédant la période de facturation ont excédé 5 millions de kilowatt/heures. Elle est due par les entreprises de transport et de distribution, pour chaque facturation mensuelle, sur la fraction des livraisons excédant 400.000 kilowatt/heures. Lorsque la facturation n'est pas mensuelle, le chiffre de 400.000 kilowatt/heures est corrigé proportionnellement à la période couverte par la facturation.
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3. Sont exonérées les livraisons destinées au chauffage des immeubles à usage principal d'habitation.
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Sont également exonérées les livraisons de gaz destiné à être utilisé :
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a) Comme matière première ;
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b) Comme combustible pour la fabrication sous le régime de l'usine exercée des huiles minérales visées aux tableaux B et C de l'article 265 ;
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c) Comme combustible pour la production d'électricité, à compter du 1er janvier 2006 et à l'exclusion des livraisons de gaz destiné à être utilisé dans les installations visées à l'article 266 quinquies A.
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4. Les livraisons taxables sont exprimées en milliers de kilowatt/heures, après arrondissement au millier le plus voisin.
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5. Le tarif de la taxe est fixé à 1,19 euro par millier de kilowattheures.
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6. Le produit de la taxe est affecté à l'Agence de l'environnement et de la maîtrise de l'énergie.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006615171", "cible": false, "cidtexte": "JORFTEXT000000634802", "id": "LEGIARTI000006322474", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006322474", "liens_entrants": true }

Article 58 ENTIEREMENT_MODIF (LOI n° 2005-1719 du 30 décembre 2005 de finances pour 2006 (1))