{ "article": { "LEGIARTI000006322905": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006322905", "URL": "article/LEGI/ARTI/00/00/06/32/29/LEGIARTI000006322905.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEMAXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006615127", "@num": "265 bis", "#text": "Code des douanes - art. 265 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147703", "@fin": "2999-01-01", "#text": "A. - Mesures fiscales.", "@debut": "2006-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134255", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2006-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114840", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2006-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084673", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2006-12-31" } ] }, "@cid": "JORFTEXT000000273196", "@nor": "ECOX0600190L", "@num": "2006-1771", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000273196", "@c_titre_court": "LOI n° 2006-1771 du 30 décembre 2006" }, { "@fin": "2999-01-01", "#text": "Loi n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006", "@debut": "2006-12-31", "@id_txt": "LEGITEXT000006055129", "@c_titre_court": "Loi n° 2006-1771 du 30 décembre 2006" } ], "@date_publi": "2006-12-31", "@date_signature": "2006-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006322905", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

Code des douanes

\n265 bis\n

" } }, "LEGIARTI000006615127": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615127", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615127.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X265BAAAXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618575", "@num": "1", "#text": "Arrêté du 29 avril 1970 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006324242", "@num": "5", "#text": "Décret n°83-285 du 8 avril 1983 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006616551", "@num": "1", "#text": "Décret n°83-540 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616580", "@num": "Annexe", "#text": "Décret n°83-540 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616581", "@num": "1", "#text": "Décret n°83-541 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616610", "@num": "ANNEXE", "#text": "Décret n°83-541 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616611", "@num": "1", "#text": "Décret n°83-542 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616639", "@num": "ANNEXE", "#text": "Décret n°83-542 du 24 juin 1983 - art. 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ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616669", "@num": "1", "#text": "Décret n°83-544 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327882", "@numtexte": "83-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616696", "@num": "Annexe", "#text": "Décret n°83-544 du 24 juin 1983 - art. 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Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503525", "@numtexte": "83-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616728", "@num": "1", "#text": "Décret n°83-546 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503752", "@numtexte": "83-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616756", "@num": "Annexe", "#text": "Décret n°83-546 du 24 juin 1983 - art. 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Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877256", "@numtexte": "83-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006325659", "@num": "4", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006325926", "@num": "5", "#text": "Décret n°90-132 du 12 février 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326263", "@num": "5", "#text": "Décret n°91-285 du 19 mars 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326569", "@num": "5", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000006322905", "@num": "5", "#text": "LOI n° 2006-1771 du 30 décembre 2006 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - 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art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. 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1. Les produits pétroliers visés au tableau B de l'article 265 ci-dessus sont admis en exonération de la taxe intérieure de consommation lorsqu'ils sont destinés à être utilisés :

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a) autrement que comme carburant ou combustible de chauffage ;

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b) comme carburéacteur à bord des aéronefs ;

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c) comme carburant pour la navigation maritime dans les eaux communautaires, autre que la navigation d'agrément privée ;

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d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions n°s 01, 02, 03 et 04 du programme n° 152 \"Gendarmerie nationale\" de la mission interministérielle \"Sécurité\".

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2. Le carburéacteur, identifié aux indices 13 bis et 17 bis du tableau B de l'article 265 du présent code, est exonéré de la taxe intérieure de consommation lorsqu'il est utilisé comme carburant pour la construction, la mise au point, les essais ou l'entretien des moteurs d'aviation à réaction ou à turbine.

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Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006615127", "cible": true, "cidtexte": "JORFTEXT000000273196", "id": "LEGIARTI000006322905", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006322905", "liens_entrants": true }

Article 5 ENTIEREMENT_MODIF (LOI n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006)