{ "article": { "LEGIARTI000006832975": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006832975", "URL": "article/LEGI/ARTI/00/00/06/83/29/LEGIARTI000006832975.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UDAXXXXXXXX1X151L02AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000401865", "#text": "Ordonnance 2000-914 2000-09-18 JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000422094", "#text": "LOI n° 2003-591 du 2 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000028428505", "@num": "23", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000006615187", "@num": "266 septies", "#text": "Code des douanes - art. 266 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832969", "@num": "L151-1", "#text": "Code de l'environnement - art. L151-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021248837", "@num": "L651-4", "#text": "Code de l'environnement - art. L651-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159219", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe générale sur les activités polluantes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143736", "@fin": "2999-01-01", "#text": "Titre V : Dispositions financières", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129022", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006832975", "@fin": "2014-01-01", "@num": "L151-2", "@etat": "ABROGE", "@debut": "2000-09-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les autres dispositions relatives à la taxe générale sur les activités polluantes mentionnée à l'article L. 151-1 sont énoncées aux articles 266 septies et suivants du code des douanes.
\n
" } }, "LEGIARTI000006615187": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-12-30", "DATE_DEBUT": "1998-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615187", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615187.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X266GAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi - art. 45 (VT) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. L227-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006844187", "@num": "L227-5", "#text": "Code de l'aviation civile - art. L227-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834626", "@num": "L571-13", "#text": "Code de l'environnement - art. L571-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834633", "@num": "L571-15", "#text": "Code de l'environnement - art. L571-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814934", "@num": "L147-3", "#text": "Code de l'urbanisme - art. L147-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814940", "@num": "L147-5", "#text": "Code de l'urbanisme - art. L147-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816818", "@num": "R147-8", "#text": "Code de l'urbanisme - art. R147-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014573", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615197", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251616", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947215", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (M)", "@sens": "cible", "@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": { "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": "LEGIARTI000006615187", "@fin": "1999-12-30", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615188", "@fin": "2000-09-21", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615189", "@fin": "2001-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615190", "@fin": "2005-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615191", "@fin": "2005-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615192", "@fin": "2007-12-28", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923990", "@fin": "2008-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615193", "@fin": "2008-07-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028969347", "@fin": "2009-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020014579", "@fin": "2010-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660928", "@fin": "2011-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373479", "@fin": "2013-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947212", "@fin": "2014-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418335", "@fin": "2016-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816913", "@fin": "2017-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816197", "@fin": "2018-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036444473", "@fin": "2020-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993347", "@fin": "2020-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042911157", "@fin": "2023-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847415", "@fin": "2999-01-01", "@num": "266 septies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le fait générateur de la taxe mentionnée à l'article 266 sexies est constitué par :
\n
1. La réception de déchets par les exploitants mentionnés au 1 du I de l'article 266 sexies ;
\n
2. L'émission dans l'atmosphère par les installations mentionnées au 2 du I de l'article 266 sexies, d'oxydes de soufre et autres composés soufrés, d'oxydes d'azote et autres composés oxygénés de l'azote, d'acide chlorhydrique, d'hydrocarbures non méthaniques, solvants et autres composés organiques volatils ;
\n
3. Le décollage d'aéronefs sur les aérodromes recevant du trafic public pour lesquels le nombre annuel des mouvements d'aéronefs de masse maximale au décollage supérieure ou égale à 20 tonnes est supérieur à 20 000 ;
\n
4. a. La première livraison après fabrication nationale, la livraison sur le marché intérieur en cas d'acquisition intracommunautaire ou la mise à la consommation des lubrifiants mentionnés au a du 4 du I de l'article 266 sexies ;
\n
b. L'utilisation des huiles et préparations lubrifiantes mentionnées au b du 4 du I de l'article 266 sexies.
" } }, "LEGIARTI000006615188": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-09-21", "DATE_DEBUT": "2000-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615188", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615188.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X266GAAAXXAB" } }, "NOTA": { "CONTENU": "

Dans sa décision n° 2010-57 QPC du 18 octobre 2010 (NOR : CSCX1026814S), le Conseil constitutionnel a déclaré, sous la réserve énoncée au considérant, les dispositions du 1 et du 8 de l'article 266 septies du code des douanes, dans sa rédaction issue de la loi n° 99-1140 du 29 décembre 1999 de financement de la sécurité sociale pour 2000, conformes à la Constitution.

" }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006846668", "@num": "3", "#text": "Loi n°76-663 du 19 juillet 1976 - art. 3 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000684771", "@numtexte": "76-663", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "JORFTEXT000000214048", "#text": "Loi 99-1140 1999-12-29 art. 7 III, IV (redevance et recettes)", "@sens": "source", "@cidtexte": "JORFTEXT000000214048", "@nortexte": "MESX9900120L", "@numtexte": "99-1140", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006758196", "@num": "7", "#text": "Loi n°99-1140 du 29 décembre 1999 - art. 7 () JORF 30 décembre 1999 en vigueur le 1er janvier 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000214048", "@nortexte": "MESX9900120L", "@numtexte": "99-1140", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. L227-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006844187", "@num": "L227-5", "#text": "Code de l'aviation civile - art. L227-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834626", "@num": "L571-13", "#text": "Code de l'environnement - art. L571-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834633", "@num": "L571-15", "#text": "Code de l'environnement - art. L571-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814934", "@num": "L147-3", "#text": "Code de l'urbanisme - art. L147-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814940", "@num": "L147-5", "#text": "Code de l'urbanisme - art. L147-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816818", "@num": "R147-8", "#text": "Code de l'urbanisme - art. R147-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014573", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615197", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251616", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947215", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (M)", "@sens": "cible", "@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": "LEGIARTI000006615187", "@fin": "1999-12-30", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615188", "@fin": "2000-09-21", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615189", "@fin": "2001-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615190", "@fin": "2005-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615191", "@fin": "2005-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615192", "@fin": "2007-12-28", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923990", "@fin": "2008-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615193", "@fin": "2008-07-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028969347", "@fin": "2009-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020014579", "@fin": "2010-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660928", "@fin": "2011-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373479", "@fin": "2013-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947212", "@fin": "2014-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418335", "@fin": "2016-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816913", "@fin": "2017-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816197", "@fin": "2018-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036444473", "@fin": "2020-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993347", "@fin": "2020-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042911157", "@fin": "2023-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847415", "@fin": "2999-01-01", "@num": "266 septies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le fait générateur de la taxe mentionnée à l'article 266 sexies est constitué par :
\n
1. La réception de déchets par les exploitants mentionnés au 1 du I de l'article 266 sexies ;
\n
2. L'émission dans l'atmosphère par les installations mentionnées au 2 du I de l'article 266 sexies, d'oxydes de soufre et autres composés soufrés, d'oxydes d'azote et autres composés oxygénés de l'azote, d'acide chlorhydrique, d'hydrocarbures non méthaniques, solvants et autres composés organiques volatils ;
\n
3. Le décollage d'aéronefs sur les aérodromes recevant du trafic public pour lesquels le nombre annuel des mouvements d'aéronefs de masse maximale au décollage supérieure ou égale à 20 tonnes est supérieur à 20000 ;
\n
4. a. La première livraison après fabrication nationale, la livraison sur le marché intérieur en cas d'acquisition intracommunautaire ou la mise à la consommation des lubrifiants mentionnés au a du 4 du I de l'article 266 sexies ;
\n
b. L'utilisation des huiles et préparations lubrifiantes mentionnées au b du 4 du I de l'article 266 sexies ;
\n
5. La première livraison après fabrication nationale, la livraison sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou la mise à la consommation des préparations pour lessives, y compris des préparations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge mentionnés au 5 du I de l'article 266 sexies ;
\n
6. La première livraison après fabrication nationale, la livraison sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou la mise à la consommation des grains minéraux naturels mentionnés au 6 du I de l'article 266 sexies ;
\n
7. La première livraison après fabrication nationale, la livraison sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou la mise à la consommation des produits antiparasitaires à usage agricole ou des produits assimilés dans la composition desquels entrent des substances classées dangereuses mentionnés au 7 du I de l'article 266 sexies ;
\n
8. a. La délivrance de l'autorisation prévue par l'article 3 de la loi n° 76-663 du 19 juillet 1976 précitée ;
\n
b. L'exploitation au cours d'une année civile d'un établissement mentionné au b du 8 du I de l'article 266 sexies.
" } }, "LEGIARTI000006615189": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-01", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006615189", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615189.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X266GAAAXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "LEGIARTI000006849351", "@num": "2", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 2 (V) JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V) JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. L227-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006844187", "@num": "L227-5", "#text": "Code de l'aviation civile - art. L227-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834626", "@num": "L571-13", "#text": "Code de l'environnement - art. L571-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834633", "@num": "L571-15", "#text": "Code de l'environnement - art. L571-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814934", "@num": "L147-3", "#text": "Code de l'urbanisme - art. L147-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814940", "@num": "L147-5", "#text": "Code de l'urbanisme - art. L147-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816818", "@num": "R147-8", "#text": "Code de l'urbanisme - art. R147-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014573", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615197", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251616", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947215", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834230", "@num": "L512-1", "#text": "Code de l'environnement - art. L512-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834242", "@num": "L512-8", "#text": "Code de l'environnement - art. L512-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@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": "LEGIARTI000006615187", "@fin": "1999-12-30", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615188", "@fin": "2000-09-21", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615189", "@fin": "2001-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615190", "@fin": "2005-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615191", "@fin": "2005-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615192", "@fin": "2007-12-28", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923990", "@fin": "2008-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615193", "@fin": "2008-07-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028969347", "@fin": "2009-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020014579", "@fin": "2010-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660928", "@fin": "2011-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373479", "@fin": "2013-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947212", "@fin": "2014-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418335", "@fin": "2016-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816913", "@fin": "2017-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816197", "@fin": "2018-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036444473", "@fin": "2020-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993347", "@fin": "2020-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042911157", "@fin": "2023-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847415", "@fin": "2999-01-01", "@num": "266 septies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le fait générateur de la taxe mentionnée à l'article 266 sexies est constitué par :
\n
1. La réception de déchets par les exploitants mentionnés au 1 du I de l'article 266 sexies ;
\n
2. L'émission dans l'atmosphère par les installations mentionnées au 2 du I de l'article 266 sexies, d'oxydes de soufre et autres composés soufrés, d'oxydes d'azote et autres composés oxygénés de l'azote, d'acide chlorhydrique, d'hydrocarbures non méthaniques, solvants et autres composés organiques volatils ;
\n
3. Le décollage d'aéronefs sur les aérodromes recevant du trafic public pour lesquels le nombre annuel des mouvements d'aéronefs de masse maximale au décollage supérieure ou égale à 20 tonnes est supérieur à 20000 ;
\n
4. a. La première livraison après fabrication nationale, la livraison sur le marché intérieur en cas d'acquisition intracommunautaire ou la mise à la consommation des lubrifiants mentionnés au a du 4 du I de l'article 266 sexies ;
\n
b. L'utilisation des huiles et préparations lubrifiantes mentionnées au b du 4 du I de l'article 266 sexies ;
\n
5. La première livraison après fabrication nationale, la livraison sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou la mise à la consommation des préparations pour lessives, y compris des préparations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge mentionnés au 5 du I de l'article 266 sexies ;
\n
6. a) La première livraison après fabrication nationale, la livraison sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou la mise à la consommation des matériaux d'extraction de toutes origines mentionnés au a du 6 du I de l'article 266 sexies ;
\n
b) L'extraction, la production ou l'introduction, en provenance d'un autre Etat membre de la Communauté européenne, des matériaux mentionnés au a, par une personne mentionnée au b du 6 du I de l'article 266 sexies, pour les besoins de sa propre utilisation ;
\n
7. La première livraison après fabrication nationale, la livraison sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou la mise à la consommation des produits antiparasitaires à usage agricole ou des produits assimilés dans la composition desquels entrent des substances classées dangereuses mentionnés au 7 du I de l'article 266 sexies ;
\n
8. a. La délivrance de l'autorisation prévue par les articles L. 512-1 et L. 512-8 du code de l'environnement ;
\n
b. L'exploitation au cours d'une année civile d'un établissement mentionné au b du 8 du I de l'article 266 sexies.
" } }, "LEGIARTI000006615190": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2001-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615190", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615190.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X266GAAAXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006320976", "@num": "36", "#text": "Loi - art. 36 (V) JORF 31 décembre 2000 en vigueur le 1er janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000767907", "#text": "Loi 2000-1353 2000-12-30 art. 36 IV, VII Finances rectificative pour 2000 JORF 31 décembre 2000 en vigueur le 1er janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. L227-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006844187", "@num": "L227-5", "#text": "Code de l'aviation civile - art. L227-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834626", "@num": "L571-13", "#text": "Code de l'environnement - art. L571-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834633", "@num": "L571-15", "#text": "Code de l'environnement - art. L571-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814934", "@num": "L147-3", "#text": "Code de l'urbanisme - art. L147-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814940", "@num": "L147-5", "#text": "Code de l'urbanisme - art. L147-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816818", "@num": "R147-8", "#text": "Code de l'urbanisme - art. R147-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014573", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615197", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251616", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947215", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834230", "@num": "L512-1", "#text": "Code de l'environnement - art. L512-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834242", "@num": "L512-8", "#text": "Code de l'environnement - art. L512-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@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": "LEGIARTI000006615187", "@fin": "1999-12-30", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615188", "@fin": "2000-09-21", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615189", "@fin": "2001-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615190", "@fin": "2005-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615191", "@fin": "2005-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615192", "@fin": "2007-12-28", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923990", "@fin": "2008-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615193", "@fin": "2008-07-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028969347", "@fin": "2009-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020014579", "@fin": "2010-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660928", "@fin": "2011-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373479", "@fin": "2013-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947212", "@fin": "2014-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418335", "@fin": "2016-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816913", "@fin": "2017-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816197", "@fin": "2018-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036444473", "@fin": "2020-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993347", "@fin": "2020-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042911157", "@fin": "2023-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847415", "@fin": "2999-01-01", "@num": "266 septies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le fait générateur de la taxe mentionnée à l'article 266 sexies est constitué par :
\n
1. La réception de déchets par les exploitants mentionnés au 1 du I de l'article 266 sexies ;
\n
2. L'émission dans l'atmosphère par les installations mentionnées au 2 du I de l'article 266 sexies, d'oxydes de soufre et autres composés soufrés, d'oxydes d'azote et autres composés oxygénés de l'azote, d'acide chlorhydrique, d'hydrocarbures non méthaniques, solvants et autres composés organiques volatils ;
\n
3. Le décollage d'aéronefs sur les aérodromes recevant du trafic public pour lesquels le nombre annuel des mouvements d'aéronefs de masse maximale au décollage supérieure ou égale à 20 tonnes est supérieur à 20000 ;
\n
4. a. La première livraison après fabrication nationale, la livraison sur le marché intérieur en cas d'acquisition intracommunautaire ou la mise à la consommation des lubrifiants mentionnés au a du 4 du I de l'article 266 sexies ;
\n
b. L'utilisation des huiles et préparations lubrifiantes mentionnées au b du 4 du I de l'article 266 sexies ;
\n
5. La première livraison après fabrication nationale, la livraison sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou la mise à la consommation des préparations pour lessives, y compris des préparations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge mentionnés au 5 du I de l'article 266 sexies ;
\n
6. a) La première livraison après fabrication nationale, la livraison sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou la mise à la consommation des matériaux d'extraction de toutes origines mentionnés au a du 6 du I de l'article 266 sexies ;
\n
b) L'extraction, la production ou l'introduction, en provenance d'un autre Etat membre de la Communauté européenne, des matériaux mentionnés au a, par une personne mentionnée au b du 6 du I de l'article 266 sexies, pour les besoins de sa propre utilisation ;
\n
7. La première livraison après fabrication nationale, la livraison sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou la mise à la consommation des produits antiparasitaires à usage agricole ou des produits assimilés dans la composition desquels entrent des substances classées dangereuses mentionnés au 7 du I de l'article 266 sexies ;
\n
8. a. La délivrance de l'autorisation prévue par les articles L. 512-1 et L. 512-8 du code de l'environnement ;
\n
b. L'exploitation au cours d'une année civile d'un établissement mentionné au b du 8 du I de l'article 266 sexies.
" } }, "LEGIARTI000006615191": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615191", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615191.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X266GAAAXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006321909", "@num": "19", "#text": "Loi - art. 19 (V) JORF 31 décembre 2003 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006321910", "@num": "20", "#text": "Loi - art. 20 () JORF 31 décembre 2003 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. L227-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006844187", "@num": "L227-5", "#text": "Code de l'aviation civile - art. L227-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834626", "@num": "L571-13", "#text": "Code de l'environnement - art. L571-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834633", "@num": "L571-15", "#text": "Code de l'environnement - art. L571-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814934", "@num": "L147-3", "#text": "Code de l'urbanisme - art. L147-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814940", "@num": "L147-5", "#text": "Code de l'urbanisme - art. L147-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816818", "@num": "R147-8", "#text": "Code de l'urbanisme - art. R147-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014573", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615197", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251616", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947215", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834230", "@num": "L512-1", "#text": "Code de l'environnement - art. L512-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834242", "@num": "L512-8", "#text": "Code de l'environnement - art. L512-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "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": "LEGIARTI000006615187", "@fin": "1999-12-30", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615188", "@fin": "2000-09-21", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615189", "@fin": "2001-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615190", "@fin": "2005-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615191", "@fin": "2005-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615192", "@fin": "2007-12-28", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923990", "@fin": "2008-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615193", "@fin": "2008-07-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028969347", "@fin": "2009-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020014579", "@fin": "2010-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660928", "@fin": "2011-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373479", "@fin": "2013-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947212", "@fin": "2014-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418335", "@fin": "2016-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816913", "@fin": "2017-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816197", "@fin": "2018-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036444473", "@fin": "2020-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993347", "@fin": "2020-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042911157", "@fin": "2023-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847415", "@fin": "2999-01-01", "@num": "266 septies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le fait générateur de la taxe mentionnée à l'article 266 sexies est constitué par :
\n
1. La réception de déchets par les exploitants mentionnés au 1 du I de l'article 266 sexies ;
\n
2. L'émission dans l'atmosphère par les installations mentionnées au 2 du I de l'article 266 sexies, d'oxydes de soufre et autres composés soufrés, d'oxydes d'azote et autres composés oxygénés de l'azote, d'acide chlorhydrique, d'hydrocarbures non méthaniques, solvants et autres composés organiques volatils ;
\n
3. (alinéa abrogé à compter du 1er janvier 2005) ;
\n
4. a. La première livraison après fabrication nationale, la livraison sur le marché intérieur en cas d'acquisition intracommunautaire ou la mise à la consommation des lubrifiants mentionnés au a du 4 du I de l'article 266 sexies ;
\n
b. L'utilisation des huiles et préparations lubrifiantes mentionnées au b du 4 du I de l'article 266 sexies ;
\n
5. La première livraison après fabrication nationale, la livraison sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou la mise à la consommation des préparations pour lessives, y compris des préparations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge mentionnés au 5 du I de l'article 266 sexies ;
\n
6. a) La première livraison après fabrication nationale, la livraison sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou la mise à la consommation des matériaux d'extraction de toutes origines mentionnés au a du 6 du I de l'article 266 sexies ;
\n
b) L'extraction, la production ou l'introduction, en provenance d'un autre Etat membre de la Communauté européenne, des matériaux mentionnés au a, par une personne mentionnée au b du 6 du I de l'article 266 sexies, pour les besoins de sa propre utilisation ;
\n
7. La première livraison après fabrication nationale, la livraison sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou la mise à la consommation des produits antiparasitaires à usage agricole ou des produits assimilés dans la composition desquels entrent des substances classées dangereuses mentionnés au 7 du I de l'article 266 sexies ;
\n
8. a. La délivrance de l'autorisation prévue par les articles L. 512-1 et L. 512-8 du code de l'environnement ;
\n
b. L'exploitation au cours d'une année civile d'un établissement mentionné au b du 8 du I de l'article 266 sexies ;
\n
9. La mise à disposition ou la distribution gratuite aux particuliers d'imprimés (Dispositions déclarées non conformes à la Constitution par décision du Conseil constitutionnel n° 2003-488 DC du 29 décembre 2003) par les personnes mentionnées au 9 du I de l'article 266 sexies.
" } }, "LEGIARTI000006615192": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-28", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615192", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615192.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X266GAAAXXAF" } }, "NOTA": { "CONTENU": "NOTA : La présente version de cet article est en vigueur jusqu'au 1er janvier 2008.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006322683", "@num": "85", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 85 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. 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L571-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814934", "@num": "L147-3", "#text": "Code de l'urbanisme - art. L147-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814940", "@num": "L147-5", "#text": "Code de l'urbanisme - art. L147-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816818", "@num": "R147-8", "#text": "Code de l'urbanisme - art. R147-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014573", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615197", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251616", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947215", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834230", "@num": "L512-1", "#text": "Code de l'environnement - art. L512-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834242", "@num": "L512-8", "#text": "Code de l'environnement - art. L512-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Règlement CEE 259-93 1993-02-01 Conseil", "@sens": "source", "@typelien": "CITATION" } ] }, "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": "LEGIARTI000006615187", "@fin": "1999-12-30", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615188", "@fin": "2000-09-21", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615189", "@fin": "2001-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615190", "@fin": "2005-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615191", "@fin": "2005-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615192", "@fin": "2007-12-28", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923990", "@fin": "2008-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615193", "@fin": "2008-07-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028969347", "@fin": "2009-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020014579", "@fin": "2010-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660928", "@fin": "2011-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373479", "@fin": "2013-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947212", "@fin": "2014-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418335", "@fin": "2016-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816913", "@fin": "2017-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816197", "@fin": "2018-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036444473", "@fin": "2020-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993347", "@fin": "2020-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042911157", "@fin": "2023-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847415", "@fin": "2999-01-01", "@num": "266 septies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le fait générateur de la taxe mentionnée à l'article 266 sexies est constitué par :
\n
1. La réception des déchets par les exploitants mentionnés au 1 du I de l'article 266 sexies ;
\n
1 bis. Le transfert des déchets industriels spéciaux à la date figurant sur le document de suivi adressé aux autorités compétentes du pays d'expédition en application du règlement (CEE) n° 259/93 du Conseil du 1er février 1993, précité ;
\n
2. L'émission dans l'atmosphère par les installations mentionnées au 2 du I de l'article 266 sexies, d'oxydes de soufre et autres composés soufrés, d'oxydes d'azote et autres composés oxygénés de l'azote, d'acide chlorhydrique, d'hydrocarbures non méthaniques, solvants et autres composés organiques volatils ;
\n
3. (alinéa abrogé) ;
\n
4. a. La première livraison après fabrication nationale, la livraison sur le marché intérieur en cas d'acquisition intracommunautaire ou la mise à la consommation des lubrifiants mentionnés au a du 4 du I de l'article 266 sexies ;
\n
b. L'utilisation des huiles et préparations lubrifiantes mentionnées au b du 4 du I de l'article 266 sexies ;
\n
5. La première livraison après fabrication nationale, la livraison sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou la mise à la consommation des préparations pour lessives, y compris des préparations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge mentionnés au 5 du I de l'article 266 sexies ;
\n
6. a) La première livraison après fabrication nationale, la livraison sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou la mise à la consommation des matériaux d'extraction de toutes origines mentionnés au a du 6 du I de l'article 266 sexies ;
\n
b) L'extraction, la production ou l'introduction, en provenance d'un autre Etat membre de la Communauté européenne, des matériaux mentionnés au a, par une personne mentionnée au b du 6 du I de l'article 266 sexies, pour les besoins de sa propre utilisation ;
\n
7. La première livraison après fabrication nationale, la livraison sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou la mise à la consommation des produits antiparasitaires à usage agricole ou des produits assimilés dans la composition desquels entrent des substances classées dangereuses mentionnés au 7 du I de l'article 266 sexies ;
\n
8. a. La délivrance de l'autorisation prévue par les articles L. 512-1 et L. 512-8 du code de l'environnement ;
\n
b. L'exploitation au cours d'une année civile d'un établissement mentionné au b du 8 du I de l'article 266 sexies ;
\n
9. La mise à disposition ou la distribution gratuite aux particuliers d'imprimés (Dispositions déclarées non conformes à la Constitution par décision du Conseil constitutionnel n° 2003-488 DC du 29 décembre 2003) par les personnes mentionnées au 9 du I de l'article 266 sexies.
" } }, "LEGIARTI000006615193": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-07-01", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615193", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615193.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X266GAAAXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V) JORF 31 décembre 2006 en vigueur le 1er janvier 2008", "@sens": "source", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. 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Le fait générateur de la taxe mentionnée à l'article 266 sexies est constitué par :

1. La réception des déchets par les exploitants mentionnés au 1 du I de l'article 266 sexies ;

1 bis. Le transfert des déchets industriels spéciaux à la date figurant sur le document de suivi adressé aux autorités compétentes du pays d'expédition en application du règlement (CEE) n° 259/93 du Conseil du 1er février 1993, précité ;

3. (alinéa abrogé) ;

4. a. La première livraison après fabrication nationale, la livraison sur le marché intérieur en cas d'acquisition intracommunautaire ou la mise à la consommation des lubrifiants mentionnés au a du 4 du I de l'article 266 sexies ;

b. L'utilisation des huiles et préparations lubrifiantes mentionnées au b du 4 du I de l'article 266 sexies ;

c) L'utilisation des huiles et préparations lubrifiantes mentionnées au c du 4 du I de l'article 266 sexies.

5. La première livraison après fabrication nationale, la livraison sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou la mise à la consommation des préparations pour lessives, y compris des préparations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge mentionnés au 5 du I de l'article 266 sexies ;

6. a) La première livraison après fabrication nationale, la livraison sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou la mise à la consommation des matériaux d'extraction de toutes origines mentionnés au a du 6 du I de l'article 266 sexies ;

b) L'extraction, la production ou l'introduction, en provenance d'un autre Etat membre de la Communauté européenne, des matériaux mentionnés au a, par une personne mentionnée au b du 6 du I de l'article 266 sexies, pour les besoins de sa propre utilisation ;

7. Alinéa abrogé ;

8. a. La délivrance de l'autorisation prévue par les articles L. 512-1 et L. 512-8 du code de l'environnement ;

b. L'exploitation au cours d'une année civile d'un établissement mentionné au b du 8 du I de l'article 266 sexies ;

9. La mise à disposition ou la distribution gratuite aux particuliers d'imprimés (Dispositions déclarées non conformes à la Constitution par décision du Conseil constitutionnel n° 2003-488 DC du 29 décembre 2003) par les personnes mentionnées au 9 du I de l'article 266 sexies.

" } }, "LEGIARTI000006832969": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-01", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006832969", "URL": "article/LEGI/ARTI/00/00/06/83/29/LEGIARTI000006832969.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UDAXXXXXXXX1X151L01AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31 I JORF 3 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806506", "@num": "R231-51", "#text": "Code du travail - art. 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R151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 43-525 1943-11-02", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000401865", "#text": "Ordonnance 2000-914 2000-09-18 JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159219", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe générale sur les activités polluantes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143736", "@fin": "2999-01-01", "#text": "Titre V : Dispositions financières", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129022", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832969", "@fin": "2001-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832970", "@fin": "2001-12-29", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832971", "@fin": "2003-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832972", "@fin": "2005-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832973", "@fin": "2006-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832974", "@fin": "2008-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019829567", "@fin": "2008-07-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020342198", "@fin": "2010-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022120077", "@fin": "2010-04-30", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022173225", "@fin": "2011-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023907219", "@fin": "2012-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023907243", "@fin": "2011-11-01", "@num": "L151-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332178", "@fin": "2013-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332188", "@fin": "2014-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447902", "@fin": "2016-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816924", "@fin": "2020-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993433", "@fin": "2999-01-01", "@num": "L151-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le champ d'application de la taxe générale sur les activités polluantes est fixé par l'article 266 sexies du code des douanes ci-après reproduit :
\n
\" Art. 266 sexies. - I. - Il est institué une taxe générale sur les activités polluantes qui est due par les personnes physiques ou morales suivantes :
\n
1. Tout exploitant d'une installation de stockage de déchets ménagers et assimilés ou tout exploitant d'une installation d'élimination de déchets industriels spéciaux par incinération, coïncinération, stockage, traitement physico-chimique ou biologique non exclusivement utilisées pour les déchets que l'entreprise produit ;
\n
2. Tout exploitant d'une installation soumise à autorisation au titre du livre V (titre Ier) du code de l'environnement dont la puissance thermique maximale lorsqu'il s'agit d'installations de combustion, la capacité lorsqu'il s'agit d'installations d'incinération d'ordures ménagères, ou le poids des substances mentionnées au 2 de l'article 266 septies émises en une année lorsque l'installation n'entre pas dans les catégories précédentes, dépassent certains seuils fixés par décret en Conseil d'Etat ;
\n
3. Tout exploitant d'aéronefs ou, à défaut, leur propriétaire ;
\n
4. a. Toute personne qui effectue une première livraison après fabrication nationale ou qui livre sur le marché intérieur en cas d'acquisition intracommunautaire ou qui met à la consommation des lubrifiants susceptibles de produire des huiles usagées ;
\n
b. Tout utilisateur d'huiles et préparations lubrifiantes, autres que celles visées au a produisant des huiles usagées dont le rejet dans le milieu naturel est interdit ;
\n
5. Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des préparations pour lessives, y compris des préparations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge relevant respectivement des rubriques 34022090, 34029090 et 38091010 à 38099100 du tarif douanier ;
\n
6. Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des grains minéraux naturels d'un diamètre maximal de 125 millimètres relevant des rubriques 2505 et 25171010 du tarif douanier ;
\n
7. Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des produits antiparasitaires à usage agricole ou des produits assimilés relevant de la rubrique 3808 du tarif douanier dont la mise sur le marché est autorisée en application de la loi n° 525 du 2 novembre 1943 relative à l'organisation du contrôle des produits antiparasitaires à usage agricole et dans la composition desquels entrent des substances classées dangereuses selon les critères définis par les arrêtés pris pour l'application de l'article R. 231-51 du code du travail ;
\n
8. a. Tout exploitant d'un établissement industriel ou commercial ou d'un établissement public à caractère industriel et commercial dont certaines installations sont soumises à autorisation au titre du livre V (titre Ier) du code de l'environnement ;
\n
b. Tout exploitant d'un établissement mentionné au a dont les activités, figurant sur une liste établie par décret en Conseil d'Etat après avis du Conseil supérieur des installations classées, font courir, par leur nature ou leur volume, des risques particuliers à l'environnement.
\n
II. - La taxe ne s'applique pas :
\n
1. Aux installations d'élimination de déchets industriels spéciaux exclusivement affectées à la valorisation comme matière ;
\n
2. a. Aux aéronefs de masse maximale au décollage inférieure à 2 tonnes ;
\n
b. Aux aéronefs appartenant à l'Etat ou participant à des missions de protection civile ou de lutte contre l'incendie ;
\n
3. Aux produits mentionnés au 6 du I du présent article issus d'une opération de recyclage ou qui présentent une teneur sur produit sec d'au moins 97 % d'oxyde de silicium ;
\n
4. Aux préparations pour lessives, y compris les préparations auxiliaires de lavage, aux produits adoucissants ou assouplissants pour le linge, aux grains minéraux naturels, aux produits antiparasitaires à usage agricole ou aux produits assimilés mentionnés aux 5, 6 et 7 du I du présent article lorsque la première livraison après fabrication nationale consiste en une expédition directe à destination d'un Etat membre de la Communauté européenne ou en une exportation ;
\n
5. A l'exploitation d'installations classées par les entreprises inscrites au répertoire des métiers. \"
" } }, "LEGIARTI000006832970": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "2001-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006832970", "URL": "article/LEGI/ARTI/00/00/06/83/29/LEGIARTI000006832970.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UDAXXXXXXXX1X151L01AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000401865", "#text": "Ordonnance 2000-914 2000-09-18 JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006320977", "@num": "37", "#text": "Loi - art. 37 (V) JORF 31 décembre 2000 en vigueur le 1er janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000767907", "#text": "Loi 2000-1353 2000-12-30 art. 37 IV, VII JORF 31 décembre 2000 en vigueur le 1er janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31 I JORF 3 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806506", "@num": "R231-51", "#text": "Code du travail - art. 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R151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 43-525 1943-11-02", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159219", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe générale sur les activités polluantes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143736", "@fin": "2999-01-01", "#text": "Titre V : Dispositions financières", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129022", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832969", "@fin": "2001-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832970", "@fin": "2001-12-29", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832971", "@fin": "2003-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832972", "@fin": "2005-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832973", "@fin": "2006-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832974", "@fin": "2008-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019829567", "@fin": "2008-07-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020342198", "@fin": "2010-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022120077", "@fin": "2010-04-30", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022173225", "@fin": "2011-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023907219", "@fin": "2012-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023907243", "@fin": "2011-11-01", "@num": "L151-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332178", "@fin": "2013-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332188", "@fin": "2014-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447902", "@fin": "2016-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816924", "@fin": "2020-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993433", "@fin": "2999-01-01", "@num": "L151-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le champ d'application de la taxe générale sur les activités polluantes est fixé par l'article 266 sexies du code des douanes ci-après reproduit :
\n
\" Art. 266 sexies. - I. - Il est institué une taxe générale sur les activités polluantes qui est due par les personnes physiques ou morales suivantes :
\n
1. Tout exploitant d'une installation de stockage de déchets ménagers et assimilés ou tout exploitant d'une installation d'élimination de déchets industriels spéciaux par incinération, coïncinération, stockage, traitement physico-chimique ou biologique non exclusivement utilisées pour les déchets que l'entreprise produit ;
\n
2. Tout exploitant d'une installation soumise à autorisation au titre du livre V (titre Ier) du code de l'environnement dont la puissance thermique maximale lorsqu'il s'agit d'installations de combustion, la capacité lorsqu'il s'agit d'installations d'incinération d'ordures ménagères, ou le poids des substances mentionnées au 2 de l'article 266 septies émises en une année lorsque l'installation n'entre pas dans les catégories précédentes, dépassent certains seuils fixés par décret en Conseil d'Etat ;
\n
3. Tout exploitant d'aéronefs ou, à défaut, leur propriétaire ;
\n
4. a. Toute personne qui effectue une première livraison après fabrication nationale ou qui livre sur le marché intérieur en cas d'acquisition intracommunautaire ou qui met à la consommation des lubrifiants susceptibles de produire des huiles usagées ;
\n
b. Tout utilisateur d'huiles et préparations lubrifiantes, autres que celles visées au a produisant des huiles usagées dont le rejet dans le milieu naturel est interdit ;
\n
5. Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des préparations pour lessives, y compris des préparations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge relevant respectivement des rubriques 34022090, 34029090 et 38091010 à 38099100 du tarif douanier ;
\n
6. a) Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des matériaux d'extraction de toutes origines se présentant naturellement sous la forme de grains, ou obtenus à partir de roches concassées ou fractionnées, dont la plus grande dimension est inférieure ou égale à 125 millimètres et dont les caractéristiques et usages sont fixés par décret ;
\n
b) Toute personne qui extrait, produit ou introduit, en provenance d'un autre Etat membre de la Communauté européenne, des matériaux mentionnés au a), pour les besoins de sa propre utilisation ;
\n
7. Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des produits antiparasitaires à usage agricole ou des produits assimilés relevant de la rubrique 3808 du tarif douanier dont la mise sur le marché est autorisée en application de la loi n° 525 du 2 novembre 1943 relative à l'organisation du contrôle des produits antiparasitaires à usage agricole et dans la composition desquels entrent des substances classées dangereuses selon les critères définis par les arrêtés pris pour l'application de l'article R. 231-51 du code du travail ;
\n
8. a. Tout exploitant d'un établissement industriel ou commercial ou d'un établissement public à caractère industriel et commercial dont certaines installations sont soumises à autorisation au titre du livre V (titre Ier) du code de l'environnement ;
\n
b. Tout exploitant d'un établissement mentionné au a dont les activités, figurant sur une liste établie par décret en Conseil d'Etat après avis du Conseil supérieur des installations classées, font courir, par leur nature ou leur volume, des risques particuliers à l'environnement.
\n
II. - La taxe ne s'applique pas :
\n
1. Aux installations d'élimination de déchets industriels spéciaux exclusivement affectées à la valorisation comme matière ;
\n
2. a. Aux aéronefs de masse maximale au décollage inférieure à 2 tonnes ;
\n
b. Aux aéronefs appartenant à l'Etat ou participant à des missions de protection civile ou de lutte contre l'incendie ;
\n
3. Aux produits mentionnés au 6 du I du présent article issus d'une opération de recyclage ou qui présentent une teneur sur produit sec d'au moins 97 % d'oxyde de silicium ;
\n
4. Aux préparations pour lessives, y compris les préparations auxiliaires de lavage, aux produits adoucissants ou assouplissants pour le linge, aux matériaux d'extraction, aux produits antiparasitaires à usage agricole ou aux produits assimilés mentionnés aux 5, 6 et 7 du I du présent article lorsque la première livraison après fabrication nationale consiste en une expédition directe à destination d'un Etat membre de la Communauté européenne ou en une exportation ;
\n
5. A l'exploitation d'installations classées par les entreprises inscrites au répertoire des métiers. \"
" } }, "LEGIARTI000006832971": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-01", "DATE_DEBUT": "2001-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006832971", "URL": "article/LEGI/ARTI/00/00/06/83/29/LEGIARTI000006832971.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UDAXXXXXXXX1X151L01AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000401865", "#text": "Ordonnance 2000-914 2000-09-18 JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006321355", "@num": "60", "#text": "Loi - art. 60 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31 I JORF 3 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806506", "@num": "R231-51", "#text": "Code du travail - art. R231-51 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021248837", "@num": "L651-4", "#text": "Code de l'environnement - art. L651-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835239", "@num": "R151-1", "#text": "Code de l'environnement - art. R151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 43-525 1943-11-02", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159219", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe générale sur les activités polluantes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143736", "@fin": "2999-01-01", "#text": "Titre V : Dispositions financières", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129022", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832969", "@fin": "2001-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832970", "@fin": "2001-12-29", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832971", "@fin": "2003-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832972", "@fin": "2005-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832973", "@fin": "2006-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832974", "@fin": "2008-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019829567", "@fin": "2008-07-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020342198", "@fin": "2010-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022120077", "@fin": "2010-04-30", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022173225", "@fin": "2011-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023907219", "@fin": "2012-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023907243", "@fin": "2011-11-01", "@num": "L151-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332178", "@fin": "2013-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332188", "@fin": "2014-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447902", "@fin": "2016-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816924", "@fin": "2020-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993433", "@fin": "2999-01-01", "@num": "L151-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le champ d'application de la taxe générale sur les activités polluantes est fixé par l'article 266 sexies du code des douanes ci-après reproduit :
\n
\"Art. 266 sexies. - I. - Il est institué une taxe générale sur les activités polluantes qui est due par les personnes physiques ou morales suivantes :
\n
1. Tout exploitant d'une installation de stockage de déchets ménagers et assimilés ou tout exploitant d'une installation d'élimination de déchets industriels spéciaux par incinération, coïncinération, stockage, traitement physico-chimique ou biologique non exclusivement utilisées pour les déchets que l'entreprise produit ;
\n
2. Tout exploitant d'une installation soumise à autorisation au titre du livre V (titre Ier) du code de l'environnement dont la puissance thermique maximale lorsqu'il s'agit d'installations de combustion, la capacité lorsqu'il s'agit d'installations d'incinération d'ordures ménagères, ou le poids des substances mentionnées au 2 de l'article 266 septies émises en une année lorsque l'installation n'entre pas dans les catégories précédentes, dépassent certains seuils fixés par décret en Conseil d'Etat ;
\n
3. Tout exploitant d'aéronefs ou, à défaut, leur propriétaire ;
\n
4. a. Toute personne qui effectue une première livraison après fabrication nationale ou qui livre sur le marché intérieur en cas d'acquisition intracommunautaire ou qui met à la consommation des lubrifiants susceptibles de produire des huiles usagées ;
\n
b. Tout utilisateur d'huiles et préparations lubrifiantes, autres que celles visées au a produisant des huiles usagées dont le rejet dans le milieu naturel est interdit ;
\n
5. Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des préparations pour lessives, y compris des préparations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge relevant respectivement au a du 4 et des rubriques 34022090, 34029090 et 38091010 à 38099100 du tarif douanier ;
\n
6. a) Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des matériaux d'extraction de toutes origines se présentant naturellement sous la forme de grains, ou obtenus à partir de roches concassées ou fractionnées, dont la plus grande dimension est inférieure ou égale à 125 millimètres et dont les caractéristiques et usages sont fixés par décret ;
\n
b) Toute personne qui extrait, produit ou introduit, en provenance d'un autre Etat membre de la Communauté européenne, des matériaux mentionnés au a), pour les besoins de sa propre utilisation ;
\n
7. Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des produits antiparasitaires à usage agricole ou des produits assimilés relevant de la rubrique 3808 du tarif douanier dont la mise sur le marché est autorisée en application de la loi n° 525 du 2 novembre 1943 relative à l'organisation du contrôle des produits antiparasitaires à usage agricole et dans la composition desquels entrent des substances classées dangereuses selon les critères définis par les arrêtés pris pour l'application de l'article R. 231-51 du code du travail ;
\n
8. a. Tout exploitant d'un établissement industriel ou commercial ou d'un établissement public à caractère industriel et commercial dont certaines installations sont soumises à autorisation au titre du livre V (titre Ier) du code de l'environnement ;
\n
b. Tout exploitant d'un établissement mentionné au a dont les activités, figurant sur une liste établie par décret en Conseil d'Etat après avis du Conseil supérieur des installations classées, font courir, par leur nature ou leur volume, des risques particuliers à l'environnement.
\n
II. - La taxe ne s'applique pas :
\n
1. Aux installations d'élimination de déchets industriels spéciaux exclusivement affectées à la valorisation comme matière ;
\n
2. a. Aux aéronefs de masse maximale au décollage inférieure à 2 tonnes ;
\n
b. Aux aéronefs appartenant à l'Etat ou participant à des missions de protection civile ou de lutte contre l'incendie ;
\n
3. Aux produits mentionnés au 6 du I du présent article issus d'une opération de recyclage ou qui présentent une teneur sur produit sec d'au moins 97 % d'oxyde de silicium ;
\n
4. Aux lubrifiants, aux préparations pour lessives, y compris les préparations auxiliaires de lavage, aux produits adoucissants ou assouplissants pour le linge, aux matériaux d'extraction, aux produits antiparasitaires à usage agricole ou aux produits assimilés mentionnés au a du 4 et aux 5, 6 et 7 du I du présent article lorsque la première livraison après fabrication nationale consiste en une expédition directe à destination d'un Etat membre de la Communauté européenne ou en une exportation ;
\n
5. A l'exploitation d'installations classées par les entreprises inscrites au répertoire des métiers.\"
" } }, "LEGIARTI000006832972": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006832972", "URL": "article/LEGI/ARTI/00/00/06/83/29/LEGIARTI000006832972.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UDAXXXXXXXX1X151L01AXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000401865", "#text": "Ordonnance 2000-914 2000-09-18 JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006321594", "@num": "24", "#text": "Loi - art. 24 (V) JORF 31 décembre 2002 en vigueur le 1er janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31 I JORF 3 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806506", "@num": "R231-51", "#text": "Code du travail - art. R231-51 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021248837", "@num": "L651-4", "#text": "Code de l'environnement - art. L651-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835239", "@num": "R151-1", "#text": "Code de l'environnement - art. R151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 43-525 1943-11-02", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159219", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe générale sur les activités polluantes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143736", "@fin": "2999-01-01", "#text": "Titre V : Dispositions financières", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129022", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832969", "@fin": "2001-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832970", "@fin": "2001-12-29", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832971", "@fin": "2003-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832972", "@fin": "2005-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832973", "@fin": "2006-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832974", "@fin": "2008-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019829567", "@fin": "2008-07-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020342198", "@fin": "2010-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022120077", "@fin": "2010-04-30", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022173225", "@fin": "2011-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023907219", "@fin": "2012-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023907243", "@fin": "2011-11-01", "@num": "L151-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332178", "@fin": "2013-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332188", "@fin": "2014-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447902", "@fin": "2016-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816924", "@fin": "2020-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993433", "@fin": "2999-01-01", "@num": "L151-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le champ d'application de la taxe générale sur les activités polluantes est fixé par l'article 266 sexies du code des douanes ci-après reproduit :
\n
\"Art. 266 sexies - I. - Il est institué une taxe générale sur les activités polluantes qui est due par les personnes physiques ou morales suivantes :
\n
1. Tout exploitant d'une installation de stockage de déchets ménagers et assimilés ou tout exploitant d'une installation d'élimination de déchets industriels spéciaux par incinération, coïncinération, stockage, traitement physico-chimique ou biologique non exclusivement utilisées pour les déchets que l'entreprise produit ;
\n
2. Tout exploitant d'une installation soumise à autorisation au titre du livre V (titre Ier) du code de l'environnement dont la puissance thermique maximale lorsqu'il s'agit d'installations de combustion, la capacité lorsqu'il s'agit d'installations d'incinération d'ordures ménagères, ou le poids des substances mentionnées au 2 de l'article 266 septies émises en une année lorsque l'installation n'entre pas dans les catégories précédentes, dépassent certains seuils fixés par décret en Conseil d'Etat ;
\n
3. Tout exploitant d'aéronefs ou, à défaut, leur propriétaire ;
\n
4. a. Toute personne qui effectue une première livraison après fabrication nationale ou qui livre sur le marché intérieur en cas d'acquisition intracommunautaire ou qui met à la consommation des lubrifiants susceptibles de produire des huiles usagées ;
\n
b. Tout utilisateur d'huiles et préparations lubrifiantes, autres que celles visées au a produisant des huiles usagées dont le rejet dans le milieu naturel est interdit ;
\n
5. Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des préparations pour lessives, y compris des préparations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge relevant respectivement des rubriques 34022090, 34029090 et 38091010 à 38099100 du tarif douanier ;
\n
6. a) Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des matériaux d'extraction de toutes origines se présentant naturellement sous la forme de grains, ou obtenus à partir de roches concassées ou fractionnées, dont la plus grande dimension est inférieure ou égale à 125 millimètres et dont les caractéristiques et usages sont fixés par décret ;
\n
b) Toute personne qui extrait, produit ou introduit, en provenance d'un autre Etat membre de la Communauté européenne, des matériaux mentionnés au a), pour les besoins de sa propre utilisation ;
\n
7. Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des produits antiparasitaires à usage agricole ou des produits assimilés relevant de la rubrique 3808 du tarif douanier dont la mise sur le marché est autorisée en application de la loi n° 525 du 2 novembre 1943 relative à l'organisation du contrôle des produits antiparasitaires à usage agricole et dans la composition desquels entrent des substances classées dangereuses selon les critères définis par les arrêtés pris pour l'application de l'article R. 231-51 du code du travail ;
\n
8. a. Tout exploitant d'un établissement industriel ou commercial ou d'un établissement public à caractère industriel et commercial dont certaines installations sont soumises à autorisation au titre du livre V (titre Ier) du code de l'environnement ;
\n
b. Tout exploitant d'un établissement mentionné au a dont les activités, figurant sur une liste établie par décret en Conseil d'Etat après avis du Conseil supérieur des installations classées, font courir, par leur nature ou leur volume, des risques particuliers à l'environnement.
\n
II. - La taxe ne s'applique pas :
\n
1. Aux installations d'élimination de déchets industriels spéciaux exclusivement affectées à la valorisation comme matière ni aux installations d'élimination de déchets exclusivement affectées à l'amiante-ciment ;
\n
2. a. Aux aéronefs de masse maximale au décollage inférieure à 2 tonnes ;
\n
b. Aux aéronefs appartenant à l'Etat ou participant à des missions de protection civile ou de lutte contre l'incendie ;
\n
3. Aux produits mentionnés au 6 du I du présent article issus d'une opération de recyclage ou qui présentent une teneur sur produit sec d'au moins 97 % d'oxyde de silicium ;
\n
4. Aux lubrifiants, aux préparations pour lessives, y compris les préparations auxiliaires de lavage, aux produits adoucissants ou assouplissants pour le linge, aux matériaux d'extraction, aux produits antiparasitaires à usage agricole ou aux produits assimilés mentionnés respectivement au a du 4 et aux 5, 6 et 7 du I du présent article lorsque la première livraison après fabrication nationale consiste en une expédition directe à destination d'un Etat membre de la Communauté européenne ou en une exportation ;
\n
5. A l'exploitation d'installations classées par les entreprises inscrites au répertoire des métiers.
\n
III - Sont exonérées de la taxe mentionnée au I, dans la limite de 20 % de la quantité annuelle totale de déchets reçus par installation, les réceptions de matériaux ou déchets inertes. Sont considérés comme déchets inertes les déchets qui ne se décomposent pas, ne brûlent pas et ne produisent aucune autre réaction physique ou chimique, ne sont pas biodégradables et ne détériorent pas d'autres matières avec lesquels ils entrent en contact, d'une manière susceptible d'entraîner une pollution de l'environnement ou de nuire à la santé humaine.\"
\n
" } }, "LEGIARTI000006832973": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006832973", "URL": "article/LEGI/ARTI/00/00/06/83/29/LEGIARTI000006832973.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UDAXXXXXXXX1X151L01AXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000401865", "#text": "Ordonnance 2000-914 2000-09-18 JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31 I JORF 3 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006322683", "@num": "85", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 85 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806506", "@num": "R231-51", "#text": "Code du travail - art. R231-51 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021248837", "@num": "L651-4", "#text": "Code de l'environnement - art. L651-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835239", "@num": "R151-1", "#text": "Code de l'environnement - art. R151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 43-525 1943-11-02", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159219", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe générale sur les activités polluantes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143736", "@fin": "2999-01-01", "#text": "Titre V : Dispositions financières", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129022", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832969", "@fin": "2001-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832970", "@fin": "2001-12-29", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832971", "@fin": "2003-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832972", "@fin": "2005-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832973", "@fin": "2006-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832974", "@fin": "2008-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019829567", "@fin": "2008-07-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020342198", "@fin": "2010-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022120077", "@fin": "2010-04-30", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022173225", "@fin": "2011-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023907219", "@fin": "2012-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023907243", "@fin": "2011-11-01", "@num": "L151-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332178", "@fin": "2013-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332188", "@fin": "2014-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447902", "@fin": "2016-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816924", "@fin": "2020-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993433", "@fin": "2999-01-01", "@num": "L151-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le champ d'application de la taxe générale sur les activités polluantes est fixé par l'article 266 sexies du code des douanes ci-après reproduit :
\n
\"Art. 266 sexies - I. - Il est institué une taxe générale sur les activités polluantes qui est due par les personnes physiques ou morales suivantes :
\n
1. Tout exploitant d'une installation de stockage de déchets ménagers et assimilés, tout exploitant d'une installation d'élimination de déchets industriels spéciaux par incinération, coïncinération, stockage, traitement physico-chimique ou biologique non exclusivement utilisée pour les déchets que l'entreprise produit ou toute personne qui transfère ou fait transférer des déchets industriels spéciaux vers un autre Etat en application du règlement (CEE) n° 259/93 du Conseil du 1er février 1993, concernant la surveillance et le contrôle des transferts de déchets à l'entrée et à la sortie de la communauté européenne ;
\n
2. Tout exploitant d'une installation soumise à autorisation au titre du livre V (titre Ier) du code de l'environnement dont la puissance thermique maximale lorsqu'il s'agit d'installations de combustion, la capacité lorsqu'il s'agit d'installations d'incinération d'ordures ménagères, ou le poids des substances mentionnées au 2 de l'article 266 septies émises en une année lorsque l'installation n'entre pas dans les catégories précédentes, dépassent certains seuils fixés par décret en Conseil d'Etat ;
\n
3. (Alinéa abrogé à compter du 1er janvier 2005) ;
\n
4. a. Toute personne qui effectue une première livraison après fabrication nationale ou qui livre sur le marché intérieur en cas d'acquisition intracommunautaire ou qui met à la consommation des lubrifiants susceptibles de produire des huiles usagées ;
\n
b. Tout utilisateur d'huiles et préparations lubrifiantes, autres que celles visées au a produisant des huiles usagées dont le rejet dans le milieu naturel est interdit ;
\n
5. Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des préparations pour lessives, y compris des préparations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge relevant respectivement des rubriques 34022090, 34029090 et 38091010 à 38099100 du tarif douanier ;
\n
6. a) Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des matériaux d'extraction de toutes origines se présentant naturellement sous la forme de grains, ou obtenus à partir de roches concassées ou fractionnées, dont la plus grande dimension est inférieure ou égale à 125 millimètres et dont les caractéristiques et usages sont fixés par décret ;
\n
b) Toute personne qui extrait, produit ou introduit, en provenance d'un autre Etat membre de la Communauté européenne, des matériaux mentionnés au a), pour les besoins de sa propre utilisation ;
\n
7. Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des produits antiparasitaires à usage agricole ou des produits assimilés relevant de la rubrique 3808 du tarif douanier dont la mise sur le marché est autorisée en application de la loi n° 525 du 2 novembre 1943 relative à l'organisation du contrôle des produits antiparasitaires à usage agricole et dans la composition desquels entrent des substances classées dangereuses selon les critères définis par les arrêtés pris pour l'application de l'article R. 231-51 du code du travail ;
\n
8. a. Tout exploitant d'un établissement industriel ou commercial ou d'un établissement public à caractère industriel et commercial dont certaines installations sont soumises à autorisation au titre du livre V (titre Ier) du code de l'environnement ;
\n
b. Tout exploitant d'un établissement mentionné au a dont les activités, figurant sur une liste établie par décret en Conseil d'Etat après avis du Conseil supérieur des installations classées, font courir, par leur nature ou leur volume, des risques particuliers à l'environnement ;
\n
9. Toute personne, mentionnée au premier alinéa de l'article L. 541-10-1 du code de l'environnement, qui, au titre d'une année civile, a mis à disposition, fait mettre à disposition, distribué ou fait distribuer des imprimés (Dispositions déclarées non conformes à la Constitution) dans les conditions mentionnées audit article et qui n'a pas acquitté la contribution financière ou en nature qui y est prévue.
\n
II. - La taxe ne s'applique pas :
\n
1. Aux installations d'élimination de déchets industriels spéciaux exclusivement affectées à la valorisation comme matière par incorporation des déchets dans un processus de production ou tout autre procédé aboutissant à la vente de matériaux ;
\n
1 bis Aux transferts de déchets industriels spéciaux vers un autre Etat lorsqu'ils sont destinés à y faire l'objet d'une valorisation comme matière ;
\n
1 ter Aux installations d'élimination de déchets exclusivement affectées à l'amiante-ciment ;
\n
2. (Alinéa abrogé)
\n
3. Aux produits mentionnés au 6 du I du présent article issus d'une opération de recyclage ou qui présentent une teneur sur produit sec d'au moins 97 % d'oxyde de silicium ;
\n
4. Aux lubrifiants, aux préparations pour lessives, y compris les préparations auxiliaires de lavage, aux produits adoucissants ou assouplissants pour le linge, aux matériaux d'extraction, aux produits antiparasitaires à usage agricole et aux produits assimilés mentionnés respectivement au a du 4 et aux 5, 6 et 7 du I du présent article lorsque la première livraison après fabrication nationale consiste en une expédition directe à destination d'un Etat membre de la Communauté européenne ou en une exportation ;
\n
5. A l'exploitation d'installations classées par les entreprises inscrites au répertoire des métiers.
\n
III - Sont exonérées de la taxe mentionnée au I, dans la limite de 20 % de la quantité annuelle totale de déchets reçus par installation, les réceptions de matériaux ou déchets inertes. Sont considérés comme déchets inertes les déchets qui ne se décomposent pas, ne brûlent pas et ne produisent aucune autre réaction physique ou chimique, ne sont pas biodégradables et ne détériorent pas d'autres matières avec lesquels ils entrent en contact, d'une manière susceptible d'entraîner une pollution de l'environnement ou de nuire à la santé humaine.\"
\n
" } }, "LEGIARTI000006832974": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006832974", "URL": "article/LEGI/ARTI/00/00/06/83/29/LEGIARTI000006832974.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UDAXXXXXXXX1X151L01AXXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000401865", "#text": "Ordonnance 2000-914 2000-09-18 JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31 I JORF 3 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006322945", "@num": "40", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 40 (V) JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806506", "@num": "R231-51", "#text": "Code du travail - art. R231-51 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021248837", "@num": "L651-4", "#text": "Code de l'environnement - art. L651-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835239", "@num": "R151-1", "#text": "Code de l'environnement - art. R151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 43-525 1943-11-02", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159219", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe générale sur les activités polluantes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143736", "@fin": "2999-01-01", "#text": "Titre V : Dispositions financières", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129022", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832969", "@fin": "2001-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832970", "@fin": "2001-12-29", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832971", "@fin": "2003-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832972", "@fin": "2005-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832973", "@fin": "2006-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832974", "@fin": "2008-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019829567", "@fin": "2008-07-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020342198", "@fin": "2010-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022120077", "@fin": "2010-04-30", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022173225", "@fin": "2011-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023907219", "@fin": "2012-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023907243", "@fin": "2011-11-01", "@num": "L151-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332178", "@fin": "2013-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332188", "@fin": "2014-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447902", "@fin": "2016-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816924", "@fin": "2020-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993433", "@fin": "2999-01-01", "@num": "L151-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le champ d'application de la taxe générale sur les activités polluantes est fixé par l'article 266 sexies du code des douanes ci-après reproduit :
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\"Art. 266 sexies - I. - Il est institué une taxe générale sur les activités polluantes qui est due par les personnes physiques ou morales suivantes :
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1. Tout exploitant d'une installation de stockage de déchets ménagers et assimilés, tout exploitant d'une installation d'élimination de déchets industriels spéciaux par incinération, coïncinération, stockage, traitement physico-chimique ou biologique non exclusivement utilisée pour les déchets que l'entreprise produit ou toute personne qui transfère ou fait transférer des déchets industriels spéciaux vers un autre Etat en application du règlement (CEE) n° 259/93 du Conseil du 1er février 1993, concernant la surveillance et le contrôle des transferts de déchets à l'entrée et à la sortie de la communauté européenne ;
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2. Tout exploitant d'une installation soumise à autorisation au titre du livre V (titre Ier) du code de l'environnement dont la puissance thermique maximale lorsqu'il s'agit d'installations de combustion, la capacité lorsqu'il s'agit d'installations d'incinération d'ordures ménagères, ou le poids des substances mentionnées au 2 de l'article 266 septies émises en une année lorsque l'installation n'entre pas dans les catégories précédentes, dépassent certains seuils fixés par décret en Conseil d'Etat ;
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3. (Alinéa abrogé à compter du 1er janvier 2005) ;
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4. a. Toute personne qui effectue une première livraison après fabrication nationale ou qui livre sur le marché intérieur en cas d'acquisition intracommunautaire ou qui met à la consommation des lubrifiants susceptibles de produire des huiles usagées ;
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b. Tout utilisateur d'huiles et préparations lubrifiantes, autres que celles visées au a produisant des huiles usagées dont le rejet dans le milieu naturel est interdit ;
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5. Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des préparations pour lessives, y compris des préparations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge relevant respectivement des rubriques 34022090, 34029090 et 38091010 à 38099100 du tarif douanier ;
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6. a) Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des matériaux d'extraction de toutes origines se présentant naturellement sous la forme de grains, ou obtenus à partir de roches concassées ou fractionnées, dont la plus grande dimension est inférieure ou égale à 125 millimètres et dont les caractéristiques et usages sont fixés par décret ;
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b) Toute personne qui extrait, produit ou introduit, en provenance d'un autre Etat membre de la Communauté européenne, des matériaux mentionnés au a), pour les besoins de sa propre utilisation ;
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7. Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des produits antiparasitaires à usage agricole ou des produits assimilés relevant de la rubrique 3808 du tarif douanier dont la mise sur le marché est autorisée en application de la loi n° 525 du 2 novembre 1943 relative à l'organisation du contrôle des produits antiparasitaires à usage agricole et dans la composition desquels entrent des substances classées dangereuses selon les critères définis par les arrêtés pris pour l'application de l'article R. 231-51 du code du travail ;
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8. a. Tout exploitant d'un établissement industriel ou commercial ou d'un établissement public à caractère industriel et commercial dont certaines installations sont soumises à autorisation au titre du livre V (titre Ier) du code de l'environnement ;
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b. Tout exploitant d'un établissement mentionné au a dont les activités, figurant sur une liste établie par décret en Conseil d'Etat après avis du Conseil supérieur des installations classées, font courir, par leur nature ou leur volume, des risques particuliers à l'environnement ;
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9. Toute personne, mentionnée au premier alinéa de l'article L. 541-10-1 du code de l'environnement, qui, au titre d'une année civile, a mis à disposition, fait mettre à disposition, distribué ou fait distribuer des imprimés (Dispositions déclarées non conformes à la Constitution) dans les conditions mentionnées audit article et qui n'a pas acquitté la contribution financière ou en nature qui y est prévue.
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II. - La taxe ne s'applique pas :
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1. Aux installations d'élimination de déchets industriels spéciaux exclusivement affectées à la valorisation comme matière par incorporation des déchets dans un processus de production ou tout autre procédé aboutissant à la vente de matériaux ;
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1 bis Aux transferts de déchets industriels spéciaux vers un autre Etat lorsqu'ils sont destinés à y faire l'objet d'une valorisation comme matière ;
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1 ter Aux installations d'élimination de déchets exclusivement affectées à l'amiante-ciment ;
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1 quater Aux installations classées d'élimination de déchets tels que les bioréacteurs, lorsqu'elles maîtrisent et valorisent la totalité de leur production de biogaz ;
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2. (Alinéa abrogé)
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3. Aux produits mentionnés au 6 du I du présent article issus d'une opération de recyclage ou qui présentent une teneur sur produit sec d'au moins 97 % d'oxyde de silicium ;
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4. Aux lubrifiants, aux préparations pour lessives, y compris les préparations auxiliaires de lavage, aux produits adoucissants ou assouplissants pour le linge, aux matériaux d'extraction, aux produits antiparasitaires à usage agricole et aux produits assimilés mentionnés respectivement au a du 4 et aux 5, 6 et 7 du I du présent article lorsque la première livraison après fabrication nationale consiste en une expédition directe à destination d'un Etat membre de la Communauté européenne ou en une exportation ;
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5. A l'exploitation d'installations classées par les entreprises inscrites au répertoire des métiers.
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III - Sont exonérées de la taxe mentionnée au I, dans la limite de 20 % de la quantité annuelle totale de déchets reçus par installation, les réceptions de matériaux ou déchets inertes. Sont considérés comme déchets inertes les déchets qui ne se décomposent pas, ne brûlent pas et ne produisent aucune autre réaction physique ou chimique, ne sont pas biodégradables et ne détériorent pas d'autres matières avec lesquels ils entrent en contact, d'une manière susceptible d'entraîner une pollution de l'environnement ou de nuire à la santé humaine.\"
\n
" } }, "LEGIARTI000006834831": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-11-11", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006834831", "URL": "article/LEGI/ARTI/00/00/06/83/48/LEGIARTI000006834831.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UDAXXXXXXXX1X651L04AXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000401865", "#text": "Ordonnance 2000-914 2000-09-18 JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31 I JORF 3 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006243314", "@num": "4", "#text": "Ordonnance n°2005-869 du 28 juillet 2005 - art. 4 () JORF 29 juillet 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261649", "@nortexte": "DOMX0500127R", "@numtexte": "2005-869", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-07-28" }, { "@id": "LEGIARTI000006832896", "@num": "L122-11", "#text": "Code de l'environnement - art. L122-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832960", "@num": "L132-2", "#text": "Code de l'environnement - art. L132-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832969", "@num": "L151-1", "#text": "Code de l'environnement - art. L151-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159318", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143762", "@fin": "2999-01-01", "#text": "Titre V : Dispositions applicables à Mayotte", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129027", "@fin": "2021-03-18", "#text": "Livre VI : Dispositions applicables en Nouvelle-Calédonie, en Polynésie Française, à Wallis et Futuna, dans les terres australes et antarctiques françaises et à Mayotte", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000043238556", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables en Nouvelle-Calédonie, en Polynésie française, à Wallis-et-Futuna, dans les Terres australes et antarctiques françaises, à Mayotte, à Saint-Martin et à Saint-Pierre-et-Miquelon", "@debut": "2021-03-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006834828", "@fin": "2001-07-13", "@num": "L651-4", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006834829", "@fin": "2003-07-03", "@num": "L651-4", "@etat": "MODIFIE", "@debut": "2001-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006834830", "@fin": "2006-01-01", "@num": "L651-4", "@etat": "MODIFIE", "@debut": "2003-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006834831", "@fin": "2009-11-11", "@num": "L651-4", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021248837", "@fin": "2014-01-01", "@num": "L651-4", "@etat": "MODIFIE", "@debut": "2009-11-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028447891", "@fin": "2999-01-01", "@num": "L651-4", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les articles L. 122-11, L. 151-1 et L. 151-2 ne sont pas applicables à Mayotte.
\n
II. - Pour l'application de l'article L. 132-2 à Mayotte, les mots : \"et les centres régionaux de la propriété forestière\" sont supprimés.
" } }, "LEGIARTI000017923990": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2007-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000017923990", "URL": "article/LEGI/ARTI/00/00/17/92/39/LEGIARTI000017923990.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "NOTA : La présente version de cet article est en vigueur jusqu'au 1er janvier 2008.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000017856283", "@num": "33", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 33", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. L227-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006844187", "@num": "L227-5", "#text": "Code de l'aviation civile - art. L227-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834626", "@num": "L571-13", "#text": "Code de l'environnement - art. L571-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834633", "@num": "L571-15", "#text": "Code de l'environnement - art. L571-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814934", "@num": "L147-3", "#text": "Code de l'urbanisme - art. L147-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814940", "@num": "L147-5", "#text": "Code de l'urbanisme - art. L147-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816818", "@num": "R147-8", "#text": "Code de l'urbanisme - art. R147-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014573", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615197", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251616", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947215", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834230", "@num": "L512-1", "#text": "Code de l'environnement - art. L512-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834242", "@num": "L512-8", "#text": "Code de l'environnement - art. L512-8", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Règlement CEE 259-93 1993-02-01 Conseil", "@sens": "source", "@typelien": "CITATION" } ] }, "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": "LEGIARTI000006615187", "@fin": "1999-12-30", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615188", "@fin": "2000-09-21", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615189", "@fin": "2001-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615190", "@fin": "2005-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615191", "@fin": "2005-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615192", "@fin": "2007-12-28", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923990", "@fin": "2008-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615193", "@fin": "2008-07-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028969347", "@fin": "2009-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020014579", "@fin": "2010-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660928", "@fin": "2011-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373479", "@fin": "2013-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947212", "@fin": "2014-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418335", "@fin": "2016-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816913", "@fin": "2017-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816197", "@fin": "2018-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036444473", "@fin": "2020-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993347", "@fin": "2020-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042911157", "@fin": "2023-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847415", "@fin": "2999-01-01", "@num": "266 septies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le fait générateur de la taxe mentionnée à l'article 266 sexies est constitué par :

1. La réception des déchets par les exploitants mentionnés au 1 du I de l'article 266 sexies ;

3. (alinéa abrogé) ;

b. L'utilisation des huiles et préparations lubrifiantes mentionnées au b du 4 du I de l'article 266 sexies ;

c. L'utilisation des huiles et préparations lubrifiantes mentionnées au c du 4 du I de l'article 266 sexies.

7. La première livraison après fabrication nationale, la livraison sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou la mise à la consommation des produits antiparasitaires à usage agricole ou des produits assimilés dans la composition desquels entrent des substances classées dangereuses mentionnés au 7 du I de l'article 266 sexies ;

8. a. La délivrance de l'autorisation prévue par les articles L. 512-1 et L. 512-8 du code de l'environnement ;

b. L'exploitation au cours d'une année civile d'un établissement mentionné au b du 8 du I de l'article 266 sexies ;

" } }, "LEGIARTI000019829567": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-07-01", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019829567", "URL": "article/LEGI/ARTI/00/00/19/82/95/LEGIARTI000019829567.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) : Un décret détermine les bénéficiaires et les modalités d'application de l'exonération.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806506", "@num": "R231-51", "#text": "Code du travail - art. R231-51 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021248837", "@num": "L651-4", "#text": "Code de l'environnement - art. L651-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835239", "@num": "R151-1", "#text": "Code de l'environnement - art. R151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 43-525 1943-11-02", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159219", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe générale sur les activités polluantes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143736", "@fin": "2999-01-01", "#text": "Titre V : Dispositions financières", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129022", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832969", "@fin": "2001-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832970", "@fin": "2001-12-29", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832971", "@fin": "2003-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832972", "@fin": "2005-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832973", "@fin": "2006-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832974", "@fin": "2008-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019829567", "@fin": "2008-07-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020342198", "@fin": "2010-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022120077", "@fin": "2010-04-30", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022173225", "@fin": "2011-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023907219", "@fin": "2012-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023907243", "@fin": "2011-11-01", "@num": "L151-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332178", "@fin": "2013-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332188", "@fin": "2014-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447902", "@fin": "2016-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816924", "@fin": "2020-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993433", "@fin": "2999-01-01", "@num": "L151-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le champ d'application de la taxe générale sur les activités polluantes est fixé par l'article 266 sexies du code des douanes ci-après reproduit :

\n
\n

\"Art. 266 sexies - I.-Il est institué une taxe générale sur les activités polluantes qui est due par les personnes physiques ou morales suivantes :

1. Tout exploitant d'une installation de stockage de déchets ménagers et assimilés, tout exploitant d'une installation d'élimination des déchets industriels spéciaux par incinération, coincinération, stockage, traitement physico-chimique ou biologique non exclusivement utilisée pour les déchets que l'entreprise produit ou toute personne qui transfère ou fait transférer des déchets industriels spéciaux vers un autre Etat en application du règlement (CEE) n° 259 / 93 du Conseil du 1er février 1993, concernant la surveillance et le contrôle des transferts de déchets à l'entrée et à la sortie de la Communauté européenne ;

2. Tout exploitant d'une installation soumise à autorisation au titre du livre V (titre Ier) du code de l'environnement dont la puissance thermique maximale lorsqu'il s'agit d'installations de combustion, la capacité lorsqu'il s'agit d'installations d'incinération d'ordures ménagères, ou le poids des substances mentionnées au 2 de l'article 266 septies émises en une année lorsque l'installation n'entre pas dans les catégories précédentes, dépassent certains seuils fixés par décret en Conseil d'Etat ;

3. (alinéa abrogé à compter du 1er janvier 2005) ;

4. a. Toute personne qui effectue une première livraison après fabrication nationale ou qui livre sur le marché intérieur en cas d'acquisition intracommunautaire ou qui met à la consommation des lubrifiants susceptibles de produire des huiles usagées ;

b. Tout utilisateur d'huiles et préparations lubrifiantes, autres que celles visées au a produisant des huiles usagées dont le rejet dans le milieu naturel est interdit ;

c) Tout utilisateur d'huiles et préparations lubrifiantes à usage perdu, autres que celles visées aux a et b, correspondantes aux catégories suivantes (Europalub / CPL) : huiles pour moteur deux-temps (1C / D. dt), graisses utilisées en systèmes ouverts (3A1 / J1 et 3A2 / J2), huiles pour scies à chaînes (6B / B2), huiles de démoulage / décoffrage (6 C / K. 4a).

5. Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des préparations pour lessives, y compris des préparations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge relevant respectivement des rubriques 34022090,34029090 et 38091010 à 38099100 du tarif douanier ;

6. a) Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des matériaux d'extraction de toutes origines se présentant naturellement sous la forme de grains, ou obtenus à partir de roches concassées ou fractionnées, dont la plus grande dimension est inférieure ou égale à 125 millimètres et dont les caractéristiques et usages sont fixés par décret ;

b) Toute personne qui extrait, produit ou introduit, en provenance d'un autre Etat membre de la Communauté européenne, des matériaux mentionnés au a, pour les besoins de sa propre utilisation ;

7. Alinéa abrogé ;

8. a. Tout exploitant d'un établissement industriel ou commercial ou d'un établissement public à caractère industriel et commercial dont certaines installations sont soumises à autorisation au titre du livre V (titre Ier) du code de l'environnement ;

b. Tout exploitant d'un établissement mentionné au a dont les activités, figurant sur une liste établie par décret en Conseil d'Etat après avis du Conseil supérieur des installations classées, font courir, par leur nature ou leur volume, des risques particuliers à l'environnement ;

9. Toute personne, mentionnée au premier alinéa de l'article L. 541-10-1 du code de l'environnement, qui, au titre d'une année civile, a mis à disposition, fait mettre à disposition, distribué ou fait distribuer des imprimés (Dispositions déclarées non conformes à la Constitution par décision du Conseil constitutionnel n° 2003-488 DC du 29 décembre 2003) dans les conditions mentionnées audit article et qui n'a pas acquitté la contribution financière ou en nature qui y est prévue.

II.-La taxe ne s'applique pas :

1. Aux installations d'élimination de déchets industriels spéciaux exclusivement affectées à la valorisation comme matière par incorporation des déchets dans un processus de production ou tout autre procédé aboutissant à la vente de matériaux ;

1 bis. Aux transferts de déchets industriels spéciaux vers un autre Etat lorsqu'ils sont destinés à y faire l'objet d'une valorisation comme matière ;

1 ter. Aux installations d'élimination de déchets exclusivement affectées à l'amiante-ciment ;

1 quater. Aux installations classées d'élimination de déchets tels que les bioréacteurs, lorsqu'elles maîtrisent et valorisent la totalité de leur production de biogaz ; (1)

2. (alinéa abrogé) ;

3. Aux produits mentionnés au 6 du I du présent article issus d'une opération de recyclage ou qui présentent une teneur sur produit sec d'au moins 97 % d'oxyde de silicium ;

4. Aux lubrifiants, aux préparations pour lessives, y compris les préparations auxiliaires de lavage, aux produits adoucissants ou assouplissants pour le linge, aux matériaux d'extraction, mentionnés respectivement au a du 4 et aux 5, et 6 du I du présent article lorsque la première livraison après fabrication nationale consiste en une expédition directe à destination d'un Etat membre de la Communauté européenne ou en une exportation ;

5.A l'exploitation d'installations classées par les entreprises inscrites au répertoire des métiers ;

6. Aux lubrifiants biodégradables, non écotoxiques et d'origine renouvelable respectant les critères définis pour le label écologique communautaire des lubrifiants dans la décision n° 2005 / 360 / CE de la Commission européenne du 26 avril 2005 établissant les critères écologiques et les exigences associées en matière d'évaluation et de vérification pour l'attribution du label écologique communautaire aux lubrifiants.

III.-Sont exonérées de la taxe mentionnée au I, dans la limite de 20 % de la quantité annuelle totale de déchets reçus par installation, les réceptions de matériaux ou déchets inertes. Sont considérés comme déchets inertes les déchets qui ne se décomposent pas, ne brûlent pas et ne produisent aucune autre réaction physique ou chimique, ne sont pas biodégradables et ne détériorent pas d'autres matières avec lesquelles ils entrent en contact, d'une manière susceptible d'entraîner une pollution de l'environnement ou de nuire à la santé humaine.

\n
" } }, "LEGIARTI000020014579": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020014579", "URL": "article/LEGI/ARTI/00/00/20/01/45/LEGIARTI000020014579.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000023411678", "@num": "29", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. 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Le fait générateur de la taxe mentionnée à l'article 266 sexies est constitué par :

1. La réception des déchets par les exploitants mentionnés au 1 du I de l'article 266 sexies ;

1 bis. Le transfert des déchets à la date figurant sur le document de suivi adressé aux autorités compétentes du pays d'expédition en application du règlement (CE) n° 1013/2006 du Parlement européen et du Conseil, du 14 juin 2006, concernant les transferts de déchets ou, à défaut de document de suivi, à la date de sortie du territoire ;

3. (alinéa abrogé) ;

4. a) La première livraison ou la première utilisation des lubrifiants mentionnés au a du 4 du I de l'article 266 sexies ;

b. L'utilisation des huiles et préparations lubrifiantes mentionnées au b du 4 du I de l'article 266 sexies ;

c) L'utilisation des huiles et préparations lubrifiantes mentionnées au c du 4 du I de l'article 266 sexies.

5. La première livraison ou la première utilisation des préparations ou produits mentionnés au 5 du I de l'article 266 sexies ;

6. a) La première livraison des matériaux d'extraction mentionnés au a du 6 du I de l'article 266 sexies ;

b) La première utilisation de ces matériaux ;

7. Alinéa abrogé ;

8. a. La délivrance de l'autorisation prévue par les articles L. 512-1 et L. 512-8 du code de l'environnement ;

b. L'exploitation au cours d'une année civile d'un établissement mentionné au b du 8 du I de l'article 266 sexies ;

" } }, "LEGIARTI000020342198": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2008-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020342198", "URL": "article/LEGI/ARTI/00/00/20/34/21/LEGIARTI000020342198.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) : Un décret détermine les bénéficiaires et les modalités d'application de l'exonération.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020000046", "@num": "29", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 29 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000020042039", "@num": "14", "#text": "LOI n°2008-1443\r\n du 30 décembre 2008 - art. 14 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834455", "@num": "L541-10-1", "#text": "Code de l'environnement - art. L541-10-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021248837", "@num": "L651-4", "#text": "Code de l'environnement - art. L651-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835239", "@num": "R151-1", "#text": "Code de l'environnement - art. R151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159219", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe générale sur les activités polluantes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143736", "@fin": "2999-01-01", "#text": "Titre V : Dispositions financières", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129022", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832969", "@fin": "2001-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832970", "@fin": "2001-12-29", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832971", "@fin": "2003-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832972", "@fin": "2005-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832973", "@fin": "2006-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832974", "@fin": "2008-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019829567", "@fin": "2008-07-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020342198", "@fin": "2010-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022120077", "@fin": "2010-04-30", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022173225", "@fin": "2011-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023907219", "@fin": "2012-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023907243", "@fin": "2011-11-01", "@num": "L151-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332178", "@fin": "2013-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332188", "@fin": "2014-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447902", "@fin": "2016-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816924", "@fin": "2020-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993433", "@fin": "2999-01-01", "@num": "L151-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le champ d'application de la taxe générale sur les activités polluantes est fixé par l'article 266 sexies du code des douanes ci-après reproduit :

\" Art. 266 sexies-I.-Il est institué une taxe générale sur les activités polluantes qui est due par les personnes physiques ou morales suivantes :

1. Tout exploitant d'une installation d'élimination par stockage ou par incinération de déchets ménagers et assimilés, tout exploitant d'une installation d'élimination des déchets industriels spéciaux par incinération, coincinération, stockage, traitement physico-chimique ou biologique non exclusivement utilisée pour les déchets que l'entreprise produit ou toute personne qui transfère ou fait transférer des déchets vers un autre Etat en application du règlement (CE) n° 1013 / 2006 du Parlement européen et du Conseil, du 14 juin 2006, concernant les transferts de déchets ;

3. (alinéa abrogé à compter du 1er janvier 2005) ;

4. a) Toute personne qui, pour les besoins de son activité économique, livre pour la première fois sur le marché intérieur ou utilise pour la première fois des lubrifiants susceptibles de produire des huiles usagées ;

b) Toute personne qui, pour les besoins de son activité économique, utilise des huiles et des préparations lubrifiantes, autres que celles mentionnées au a, produisant des huiles usagées dont le rejet dans le milieu naturel est interdit ;

c) Toute personne qui, pour les besoins de son activité économique, utilise des huiles et des préparations lubrifiantes à usage perdu, autres que celles mentionnées aux a et b, correspondant aux catégories suivantes (Europalub / CPL) : huiles pour moteur deux-temps (1C / D. dt), graisses utilisées en système ouvert (3A1 / J1 et 3A2 / J2), huiles pour scies à chaînes (6B / B2), huiles de démoulage / décoffrage (6C / K. 4a) ;

5. Toute personne qui, pour les besoins de son activité économique, livre pour la première fois sur le marché intérieur ou utilise pour la première fois des préparations pour lessives, y compris des préparations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge relevant respectivement des rubriques 34022090, 34029090 et 38091010 à 38099100 du tarif douanier ;

6. a) Toute personne qui, pour les besoins de son activité économique, livre pour la première fois sur le marché intérieur des matériaux d'extraction de toutes origines se présentant naturellement sous la forme de grains ou obtenus à partir de roches concassées ou fractionnées, dont la plus grande dimension est inférieure ou égale à 125 millimètres et dont les caractéristiques et usages sont fixés par décret ;

b) Toute personne qui, pour les besoins de son activité économique, utilise pour la première fois des matériaux mentionnés au a ;

7. Alinéa abrogé ;

9. Toute personne mentionnée au I de l'article L. 541-10-1 du code de l'environnement qui, au titre d'une année civile, a émis ou fait émettre des imprimés papiers dans les conditions mentionnées audit article et qui n'a pas acquitté la contribution financière ou en nature qui y est prévue.

II.-La taxe ne s'applique pas :

1 bis. Aux transferts de déchets vers un autre Etat lorsqu'ils sont destinés à y faire l'objet d'une valorisation comme matière ;

1 ter. Aux installations d'élimination de déchets exclusivement affectées à l'amiante-ciment ;

1 quater. Aux installations classées d'élimination de déchets tels que les bioréacteurs, lorsqu'elles maîtrisent et valorisent la totalité de leur production de biogaz ; (1)

2. (alinéa abrogé) ;

3. Aux produits mentionnés au 6 du I du présent article issus d'une opération de recyclage ou qui présentent une teneur sur produit sec d'au moins 97 % d'oxyde de silicium ;

5.A l'exploitation d'installations classées par les entreprises inscrites au répertoire des métiers ;

" } }, "LEGIARTI000021248837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2009-11-11" } }, "META_COMMUN": { "ID": "LEGIARTI000021248837", "URL": "article/LEGI/ARTI/00/00/21/24/88/LEGIARTI000021248837.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021246329", "@num": "2", "#text": "Ordonnance n°2009-1369\n du 6 novembre 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000021245668", "@nortexte": "AGRT0915087R", "@numtexte": "2009-1369", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-11-06" }, { "@id": "LEGIARTI000006832896", "@num": "L122-11", "#text": "Code de l'environnement - art. L122-11", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832960", "@num": "L132-2", "#text": "Code de l'environnement - art. L132-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832969", "@num": "L151-1", "#text": "Code de l'environnement - art. L151-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159318", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143762", "@fin": "2999-01-01", "#text": "Titre V : Dispositions applicables à Mayotte", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129027", "@fin": "2021-03-18", "#text": "Livre VI : Dispositions applicables en Nouvelle-Calédonie, en Polynésie Française, à Wallis et Futuna, dans les terres australes et antarctiques françaises et à Mayotte", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000043238556", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables en Nouvelle-Calédonie, en Polynésie française, à Wallis-et-Futuna, dans les Terres australes et antarctiques françaises, à Mayotte, à Saint-Martin et à Saint-Pierre-et-Miquelon", "@debut": "2021-03-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006834828", "@fin": "2001-07-13", "@num": "L651-4", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006834829", "@fin": "2003-07-03", "@num": "L651-4", "@etat": "MODIFIE", "@debut": "2001-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006834830", "@fin": "2006-01-01", "@num": "L651-4", "@etat": "MODIFIE", "@debut": "2003-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006834831", "@fin": "2009-11-11", "@num": "L651-4", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021248837", "@fin": "2014-01-01", "@num": "L651-4", "@etat": "MODIFIE", "@debut": "2009-11-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028447891", "@fin": "2999-01-01", "@num": "L651-4", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les articles L. 122-11, L. 151-1 et L. 151-2 ne sont pas applicables à Mayotte.

II.-Pour l'application de l'article L. 132-2 à Mayotte, les mots : \"et le Centre national de la propriété forestière\" sont supprimés.

" } }, "LEGIARTI000021660928": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021660928", "URL": "article/LEGI/ARTI/00/00/21/66/09/LEGIARTI000021660928.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000021579877", "@num": "83", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. L227-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006844187", "@num": "L227-5", "#text": "Code de l'aviation civile - art. L227-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834626", "@num": "L571-13", "#text": "Code de l'environnement - art. L571-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834633", "@num": "L571-15", "#text": "Code de l'environnement - art. L571-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814934", "@num": "L147-3", "#text": "Code de l'urbanisme - art. L147-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814940", "@num": "L147-5", "#text": "Code de l'urbanisme - art. L147-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816818", "@num": "R147-8", "#text": "Code de l'urbanisme - art. R147-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014573", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615197", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251616", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947215", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (M)", "@sens": "cible", "@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": "LEGIARTI000006615187", "@fin": "1999-12-30", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615188", "@fin": "2000-09-21", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615189", "@fin": "2001-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615190", "@fin": "2005-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615191", "@fin": "2005-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615192", "@fin": "2007-12-28", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923990", "@fin": "2008-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615193", "@fin": "2008-07-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028969347", "@fin": "2009-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020014579", "@fin": "2010-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660928", "@fin": "2011-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373479", "@fin": "2013-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947212", "@fin": "2014-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418335", "@fin": "2016-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816913", "@fin": "2017-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816197", "@fin": "2018-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036444473", "@fin": "2020-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993347", "@fin": "2020-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042911157", "@fin": "2023-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847415", "@fin": "2999-01-01", "@num": "266 septies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le fait générateur de la taxe mentionnée à l'article 266 sexies est constitué par :

1. La réception des déchets par les exploitants mentionnés au 1 du I de l'article 266 sexies ;

3. (alinéa abrogé) ;

4. a) La première livraison ou la première utilisation des lubrifiants mentionnés au a du 4 du I de l'article 266 sexies ;

b. L'utilisation des huiles et préparations lubrifiantes mentionnées au b du 4 du I de l'article 266 sexies ;

c) L'utilisation des huiles et préparations lubrifiantes mentionnées au c du 4 du I de l'article 266 sexies.

5. La première livraison ou la première utilisation des préparations ou produits mentionnés au 5 du I de l'article 266 sexies ;

6. a) La première livraison des matériaux d'extraction mentionnés au a du 6 du I de l'article 266 sexies ;

b) La première utilisation de ces matériaux ;

7. Alinéa abrogé ;

8. a. La délivrance de l'autorisation prévue par les articles L. 512-1 et L. 512-8 du code de l'environnement ;

b. L'exploitation au cours d'une année civile d'un établissement mentionné au b du 8 du I de l'article 266 sexies ;

9. L'émission d'imprimés papiers et la mise sur le marché des papiers à usage graphique par les personnes et dans les conditions mentionnées au 9 du I de l'article 266 sexies.

" } }, "LEGIARTI000022120077": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-04-30", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022120077", "URL": "article/LEGI/ARTI/00/00/22/12/00/LEGIARTI000022120077.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021579877", "@num": "83", "#text": "LOI n°2009-1674\r\n du 30 décembre 2009 - art. 83 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834455", "@num": "L541-10-1", "#text": "Code de l'environnement - art. L541-10-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021248837", "@num": "L651-4", "#text": "Code de l'environnement - art. L651-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835239", "@num": "R151-1", "#text": "Code de l'environnement - art. R151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159219", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe générale sur les activités polluantes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143736", "@fin": "2999-01-01", "#text": "Titre V : Dispositions financières", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129022", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832969", "@fin": "2001-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832970", "@fin": "2001-12-29", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832971", "@fin": "2003-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832972", "@fin": "2005-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832973", "@fin": "2006-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832974", "@fin": "2008-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019829567", "@fin": "2008-07-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020342198", "@fin": "2010-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022120077", "@fin": "2010-04-30", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022173225", "@fin": "2011-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023907219", "@fin": "2012-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023907243", "@fin": "2011-11-01", "@num": "L151-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332178", "@fin": "2013-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332188", "@fin": "2014-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447902", "@fin": "2016-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816924", "@fin": "2020-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993433", "@fin": "2999-01-01", "@num": "L151-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le champ d'application de la taxe générale sur les activités polluantes est fixé par l'article 266 sexies du code des douanes ci-après reproduit :

\" Art. 266 sexies- I. - Il est institué une taxe générale sur les activités polluantes qui est due par les personnes physiques ou morales suivantes :

3. (alinéa abrogé à compter du 1er janvier 2005) ;

b) Toute personne qui, pour les besoins de son activité économique, utilise pour la première fois des matériaux mentionnés au a ;

7. Alinéa abrogé ;

A compter du 1er janvier 2010, toute personne mentionnée au dernier alinéa du III de l'article L. 541-10-1 du code de l'environnement qui, au titre d'une année civile, a mis sur le marché des papiers à usage graphique dans les conditions mentionnées au même article et qui n'a pas acquitté la contribution financière ou en nature qui y est prévue.

II.-La taxe ne s'applique pas :

1 bis. Aux transferts de déchets vers un autre Etat lorsqu'ils sont destinés à y faire l'objet d'une valorisation comme matière ;

1 ter. Aux installations d'élimination de déchets exclusivement affectées à l'amiante-ciment ;

1 quater. Aux installations classées d'élimination de déchets tels que les bioréacteurs, lorsqu'elles maîtrisent et valorisent la totalité de leur production de biogaz ;

2. (alinéa abrogé) ;

3. Aux produits mentionnés au 6 du I du présent article issus d'une opération de recyclage ou qui présentent une teneur sur produit sec d'au moins 97 % d'oxyde de silicium ;

5.A l'exploitation d'installations classées par les entreprises inscrites au répertoire des métiers ;

" } }, "LEGIARTI000022173225": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000022173225", "URL": "article/LEGI/ARTI/00/00/22/17/32/LEGIARTI000022173225.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022167814", "@num": "3", "#text": "Ordonnance n°2010-418 du 27 avril 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022165597", "@nortexte": "DEVP1003095R", "@numtexte": "2010-418", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834455", "@num": "L541-10-1", "#text": "Code de l'environnement - art. L541-10-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021248837", "@num": "L651-4", "#text": "Code de l'environnement - art. L651-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835239", "@num": "R151-1", "#text": "Code de l'environnement - art. R151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159219", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe générale sur les activités polluantes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143736", "@fin": "2999-01-01", "#text": "Titre V : Dispositions financières", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129022", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832969", "@fin": "2001-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832970", "@fin": "2001-12-29", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832971", "@fin": "2003-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832972", "@fin": "2005-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832973", "@fin": "2006-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832974", "@fin": "2008-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019829567", "@fin": "2008-07-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020342198", "@fin": "2010-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022120077", "@fin": "2010-04-30", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022173225", "@fin": "2011-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023907219", "@fin": "2012-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023907243", "@fin": "2011-11-01", "@num": "L151-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332178", "@fin": "2013-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332188", "@fin": "2014-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447902", "@fin": "2016-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816924", "@fin": "2020-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993433", "@fin": "2999-01-01", "@num": "L151-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le champ d'application de la taxe générale sur les activités polluantes est fixé par l'article 266 sexies du code des douanes ci-après reproduit :

\" Art. 266 sexies-I.-Il est institué une taxe générale sur les activités polluantes qui est due par les personnes physiques ou morales suivantes :

3. (alinéa abrogé à compter du 1er janvier 2005) ;

b) Toute personne qui, pour les besoins de son activité économique, utilise pour la première fois des matériaux mentionnés au a ;

7. Alinéa abrogé ;

b. Tout exploitant d'un établissement mentionné au a dont les activités, figurant sur une liste établie par décret en Conseil d'Etat après avis du Conseil supérieur de la prévention des risques technologiques, font courir, par leur nature ou leur volume, des risques particuliers à l'environnement ;

II.-La taxe ne s'applique pas :

1 bis. Aux transferts de déchets vers un autre Etat lorsqu'ils sont destinés à y faire l'objet d'une valorisation comme matière ;

1 ter. Aux installations d'élimination de déchets exclusivement affectées à l'amiante-ciment ;

1 quater. Aux installations classées d'élimination de déchets tels que les bioréacteurs, lorsqu'elles maîtrisent et valorisent la totalité de leur production de biogaz ;

2. (alinéa abrogé) ;

3. Aux produits mentionnés au 6 du I du présent article issus d'une opération de recyclage ou qui présentent une teneur sur produit sec d'au moins 97 % d'oxyde de silicium ;

5.A l'exploitation d'installations classées par les entreprises inscrites au répertoire des métiers ;

" } }, "LEGIARTI000023373479": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023373479", "URL": "article/LEGI/ARTI/00/00/23/37/34/LEGIARTI000023373479.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000023363922", "@num": "47", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 47", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. L227-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006844187", "@num": "L227-5", "#text": "Code de l'aviation civile - art. L227-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834626", "@num": "L571-13", "#text": "Code de l'environnement - art. L571-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834633", "@num": "L571-15", "#text": "Code de l'environnement - art. L571-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814934", "@num": "L147-3", "#text": "Code de l'urbanisme - art. L147-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814940", "@num": "L147-5", "#text": "Code de l'urbanisme - art. L147-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816818", "@num": "R147-8", "#text": "Code de l'urbanisme - art. R147-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014573", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615197", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251616", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947215", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (M)", "@sens": "cible", "@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": "LEGIARTI000006615187", "@fin": "1999-12-30", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615188", "@fin": "2000-09-21", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615189", "@fin": "2001-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615190", "@fin": "2005-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615191", "@fin": "2005-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615192", "@fin": "2007-12-28", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923990", "@fin": "2008-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615193", "@fin": "2008-07-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028969347", "@fin": "2009-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020014579", "@fin": "2010-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660928", "@fin": "2011-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373479", "@fin": "2013-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947212", "@fin": "2014-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418335", "@fin": "2016-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816913", "@fin": "2017-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816197", "@fin": "2018-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036444473", "@fin": "2020-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993347", "@fin": "2020-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042911157", "@fin": "2023-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847415", "@fin": "2999-01-01", "@num": "266 septies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le fait générateur de la taxe mentionnée à l'article 266 sexies est constitué par :

1. La réception des déchets par les exploitants mentionnés au 1 du I de l'article 266 sexies ;

3. (alinéa abrogé) ;

4. a) La première livraison ou la première utilisation des lubrifiants mentionnés au a du 4 du I de l'article 266 sexies ;

b. L'utilisation des huiles et préparations lubrifiantes mentionnées au b du 4 du I de l'article 266 sexies ;

c) L'utilisation des huiles et préparations lubrifiantes mentionnées au c du 4 du I de l'article 266 sexies.

5. La première livraison ou la première utilisation des préparations ou produits mentionnés au 5 du I de l'article 266 sexies ;

6. a) La première livraison des matériaux d'extraction mentionnés au a du 6 du I de l'article 266 sexies ;

b) La première utilisation de ces matériaux ;

7. Alinéa abrogé ;

8. a. La délivrance de l'autorisation prévue par les articles L. 512-1 et L. 512-8 du code de l'environnement ;

b. L'exploitation au cours d'une année civile d'un établissement mentionné au b du 8 du I de l'article 266 sexies ;

9. L'émission d'imprimés papiers et la mise sur le marché des papiers à usage graphique par les personnes et dans les conditions mentionnées au 9 du I de l'article 266 sexies ;

10. La première livraison ou la première utilisation des sacs de caisse à usage unique en matière plastique mentionnés au 10 du I de l'article 266 sexies.

" } }, "LEGIARTI000023907219": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023907219", "URL": "article/LEGI/ARTI/00/00/23/90/72/LEGIARTI000023907219.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023363918", "@num": "45", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 45", "@sens": "source", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023363922", "@num": "47", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834455", "@num": "L541-10-1", "#text": "Code de l'environnement - art. L541-10-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021248837", "@num": "L651-4", "#text": "Code de l'environnement - art. L651-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835239", "@num": "R151-1", "#text": "Code de l'environnement - art. R151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159219", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe générale sur les activités polluantes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143736", "@fin": "2999-01-01", "#text": "Titre V : Dispositions financières", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129022", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832969", "@fin": "2001-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832970", "@fin": "2001-12-29", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832971", "@fin": "2003-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832972", "@fin": "2005-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832973", "@fin": "2006-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832974", "@fin": "2008-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019829567", "@fin": "2008-07-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020342198", "@fin": "2010-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022120077", "@fin": "2010-04-30", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022173225", "@fin": "2011-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023907219", "@fin": "2012-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023907243", "@fin": "2011-11-01", "@num": "L151-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332178", "@fin": "2013-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332188", "@fin": "2014-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447902", "@fin": "2016-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816924", "@fin": "2020-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993433", "@fin": "2999-01-01", "@num": "L151-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le champ d'application de la taxe générale sur les activités polluantes est fixé par l'article 266 sexies du code des douanes ci-après reproduit :

\" Art. 266 sexies-I.-Il est institué une taxe générale sur les activités polluantes qui est due par les personnes physiques ou morales suivantes :

3. (alinéa abrogé à compter du 1er janvier 2005) ;

b) Toute personne qui, pour les besoins de son activité économique, utilise pour la première fois des matériaux mentionnés au a ;

7. Alinéa abrogé ;

10. A compter du 1er janvier 2014, toute personne qui, pour les besoins de son activité économique, livre pour la première fois sur le marché intérieur ou utilise pour la première fois des sacs de caisse à usage unique en matière plastique, dont les caractéristiques sont définies par décret.

II.-La taxe ne s'applique pas :

1 bis. Aux transferts de déchets vers un autre Etat lorsqu'ils sont destinés à y faire l'objet d'une valorisation comme matière ;

1 ter. Aux installations d'élimination de déchets exclusivement affectées à l'amiante-ciment ;

1 quater. Aux installations classées d'élimination de déchets tels que les bioréacteurs, lorsqu'elles maîtrisent et valorisent la totalité de leur production de biogaz ;

1 quinquies. Aux réceptions de déchets non dangereux générés par une catastrophe naturelle, dont l'état est constaté par arrêté, entre la date de début de sinistre et soixante jours après la fin du sinistre. Les quantités non taxables font l'objet d'une comptabilité matière séparée ;

2. (alinéa abrogé) ;

3. Aux produits mentionnés au 6 du I du présent article issus d'une opération de recyclage ou qui présentent une teneur sur produit sec d'au moins 97 % d'oxyde de silicium ;

5.A l'exploitation d'installations classées par les entreprises inscrites au répertoire des métiers ;

7. Aux sacs de caisse à usage unique en matière plastique biodégradables constitués, dans des conditions définies par décret, d'un minimum de 40 % de matières végétales en masse.

" } }, "LEGIARTI000023907243": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-1", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2011-11-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023907243", "URL": "article/LEGI/ARTI/00/00/23/90/72/LEGIARTI000023907243.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023347243", "@num": "139", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 139 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834455", "@num": "L541-10-1", "#text": "Code de l'environnement - art. L541-10-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021248837", "@num": "L651-4", "#text": "Code de l'environnement - art. L651-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835239", "@num": "R151-1", "#text": "Code de l'environnement - art. R151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159219", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe générale sur les activités polluantes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143736", "@fin": "2999-01-01", "#text": "Titre V : Dispositions financières", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129022", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832969", "@fin": "2001-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832970", "@fin": "2001-12-29", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832971", "@fin": "2003-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832972", "@fin": "2005-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832973", "@fin": "2006-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832974", "@fin": "2008-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019829567", "@fin": "2008-07-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020342198", "@fin": "2010-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022120077", "@fin": "2010-04-30", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022173225", "@fin": "2011-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023907219", "@fin": "2012-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023907243", "@fin": "2011-11-01", "@num": "L151-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332178", "@fin": "2013-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332188", "@fin": "2014-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447902", "@fin": "2016-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816924", "@fin": "2020-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993433", "@fin": "2999-01-01", "@num": "L151-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le champ d'application de la taxe générale sur les activités polluantes est fixé par l'article 266 sexies du code des douanes ci-après reproduit :

\" Art. 266 sexies-I.-Il est institué une taxe générale sur les activités polluantes qui est due par les personnes physiques ou morales suivantes :

1. Tout exploitant d'une installation d'élimination par stockage ou par incinération de déchets ménagers et assimilés, tout exploitant d'une installation d'élimination des déchets industriels spéciaux par incinération, coincinération, stockage, traitement physico-chimique ou biologique non exclusivement utilisée pour les déchets que l'entreprise produit ou toute personne qui transfère ou fait transférer des déchets vers un autre Etat en application du règlement (CE) n° 1013/2006 du Parlement européen et du Conseil, du 14 juin 2006, concernant les transferts de déchets ;

3. (alinéa abrogé à compter du 1er janvier 2005) ;

c) Toute personne qui, pour les besoins de son activité économique, utilise des huiles et des préparations lubrifiantes à usage perdu, autres que celles mentionnées aux a et b, correspondant aux catégories suivantes (Europalub/ CPL) : huiles pour moteur deux-temps (1C/ D. dt), graisses utilisées en système ouvert (3A1/ J1 et 3A2/ J2), huiles pour scies à chaînes (6B/ B2), huiles de démoulage/ décoffrage (6C/ K. 4a) ;

5. Toute personne qui, pour les besoins de son activité économique, livre pour la première fois sur le marché intérieur ou utilise pour la première fois des préparations pour lessives, y compris des préparations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge relevant respectivement des rubriques 34022090,34029090 et 38091010 à 38099100 du tarif douanier ;

b) Toute personne qui, pour les besoins de son activité économique, utilise pour la première fois des matériaux mentionnés au a ;

7. Alinéa abrogé ;

II.-La taxe ne s'applique pas :

1 bis. Aux transferts de déchets vers un autre Etat lorsqu'ils sont destinés à y faire l'objet d'une valorisation comme matière ;

1 ter. Aux installations d'élimination de déchets exclusivement affectées à l'amiante-ciment ;

1 quater. Aux installations classées d'élimination de déchets tels que les bioréacteurs, lorsqu'elles maîtrisent et valorisent la totalité de leur production de biogaz ;

2. (alinéa abrogé) ;

3. Aux produits mentionnés au 6 du I du présent article issus d'une opération de recyclage ou qui présentent une teneur sur produit sec d'au moins 97 % d'oxyde de silicium ;

5. A l'exploitation d'installations classées par les entreprises inscrites au répertoire des métiers ;

6. Aux lubrifiants biodégradables, non écotoxiques et d'origine renouvelable respectant les critères définis pour le label écologique communautaire des lubrifiants dans la décision n° 2005/360/ CE de la Commission européenne du 26 avril 2005 établissant les critères écologiques et les exigences associées en matière d'évaluation et de vérification pour l'attribution du label écologique communautaire aux lubrifiants ;

7. Aux sacs de caisse à usage unique en matière plastique biodégradables constitués, dans des conditions définies par décret, d'un minimum de 40 % de matières végétales en masse.

IV.-A compter de 2012, le tiers du produit de la taxe due par les personnes mentionnées au 6 du I est prélevé sur les recettes de l'Etat au profit des collectivités territoriales en vue de financer des opérations destinées à la protection de l'environnement ou à l'entretien des voiries municipales menées par les communes et les établissements publics de coopération intercommunale.

Le comité des finances locales répartit les recettes définies au premier alinéa en fonction du montant de taxe perçu sur chaque site et :

1° Pour moitié au moins, au profit des communes sur le territoire desquelles sont extraits les matériaux soumis à la taxe ;

2° Pour le reliquat, au profit des communes concernées par les risques et inconvénients causés par l'extraction desdits matériaux.

Lorsque les communes visées aux 1° et 2° ont délégué leurs compétences en matière de protection de l'environnement à un établissement public de coopération intercommunale, les recettes sont versées à cet établissement qui les consacre à des opérations de même nature bénéficiant à ces communes.

Un décret en Conseil d'Etat fixe :

a) Les critères de désignation des communes visées au 2° ;

b) Les critères de définition des opérations destinées à la protection de l'environnement ou à l'entretien des voiries municipales susceptibles d'être financées par le produit des recettes affectées ;

c) Les autres modalités de répartition des recettes entre les communes et les établissements publics de coopération intercommunale. \"

" } }, "LEGIARTI000026947212": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026947212", "URL": "article/LEGI/ARTI/00/00/26/94/72/LEGIARTI000026947212.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000026872671", "@num": "18", "#text": "LOI n°2012-1509 du 29 décembre 2012 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000026856853", "@nortexte": "EFIX1234869L", "@numtexte": "2012-1509", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000026872673", "@num": "20", "#text": "LOI n°2012-1509 du 29 décembre 2012 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000026856853", "@nortexte": "EFIX1234869L", "@numtexte": "2012-1509", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. 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"2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993347", "@fin": "2020-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042911157", "@fin": "2023-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847415", "@fin": "2999-01-01", "@num": "266 septies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le fait générateur de la taxe mentionnée à l'article 266 sexies est constitué par :

1. La réception des déchets par les exploitants mentionnés au 1 du I de l'article 266 sexies ;

2. L'émission dans l'atmosphère par les installations mentionnées au 2 du I de l'article 266 sexies, d'oxydes de soufre et autres composés soufrés, d'oxydes d'azote et autres composés oxygénés de l'azote, d'acide chlorhydrique, d'hydrocarbures non méthaniques, solvants, de benzène et d'hydrocarbures aromatiques polycycliques et autres composés organiques volatils, d'arsenic, de mercure, de sélénium ainsi que de poussières totales en suspension ;

3. (Alinéa abrogé) ;

4. a) La première livraison ou la première utilisation des lubrifiants mentionnés au a du 4 du I de l'article 266 sexies ;

b. L'utilisation des huiles et préparations lubrifiantes mentionnées au b du 4 du I de l'article 266 sexies ;

c) L'utilisation des huiles et préparations lubrifiantes mentionnées au c du 4 du I de l'article 266 sexies.

5. La première livraison ou la première utilisation des préparations ou produits mentionnés au 5 du I de l'article 266 sexies ;

6. a) La première livraison des matériaux d'extraction mentionnés au a du 6 du I de l'article 266 sexies ;

b) La première utilisation de ces matériaux ;

7. (Alinéa abrogé) ;

8. a. La délivrance de l'autorisation prévue par les articles L. 512-1 et L. 512-8 du code de l'environnement ;

b. L'exploitation au cours d'une année civile d'un établissement mentionné au b du 8 du I de l'article 266 sexies ;

9. (Alinéa abrogé) ;

10. La première livraison ou la première utilisation des sacs de caisse à usage unique en matière plastique mentionnés au 10 du I de l'article 266 sexies.

" } }, "LEGIARTI000027332178": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027332178", "URL": "article/LEGI/ARTI/00/00/27/33/21/LEGIARTI000027332178.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025048292", "@num": "22", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834455", "@num": "L541-10-1", "#text": "Code de l'environnement - art. L541-10-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021248837", "@num": "L651-4", "#text": "Code de l'environnement - art. L651-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835239", "@num": "R151-1", "#text": "Code de l'environnement - art. R151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159219", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe générale sur les activités polluantes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143736", "@fin": "2999-01-01", "#text": "Titre V : Dispositions financières", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129022", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832969", "@fin": "2001-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832970", "@fin": "2001-12-29", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832971", "@fin": "2003-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832972", "@fin": "2005-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832973", "@fin": "2006-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832974", "@fin": "2008-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019829567", "@fin": "2008-07-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020342198", "@fin": "2010-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022120077", "@fin": "2010-04-30", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022173225", "@fin": "2011-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023907219", "@fin": "2012-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023907243", "@fin": "2011-11-01", "@num": "L151-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332178", "@fin": "2013-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332188", "@fin": "2014-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447902", "@fin": "2016-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816924", "@fin": "2020-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993433", "@fin": "2999-01-01", "@num": "L151-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Il est institué une taxe générale sur les activités polluantes qui est due par les personnes physiques ou morales suivantes :

1. Tout exploitant d'une installation d'élimination par stockage ou par incinération de déchets ménagers et assimilés, tout exploitant d'une installation d'élimination des déchets industriels spéciaux par incinération, coincinération, stockage, traitement physico-chimique ou biologique non exclusivement utilisée pour les déchets que l'entreprise produit ou toute personne qui transfère ou fait transférer des déchets vers un autre Etat en application du règlement (CE) n° 1013/2006 du Parlement européen et du Conseil, du 14 juin 2006, concernant les transferts de déchets ;

3. (alinéa abrogé à compter du 1er janvier 2005) ;

c) Toute personne qui, pour les besoins de son activité économique, utilise des huiles et des préparations lubrifiantes à usage perdu, autres que celles mentionnées aux a et b, correspondant aux catégories suivantes (Europalub/ CPL) : huiles pour moteur deux-temps (1C/ D. dt), graisses utilisées en système ouvert (3A1/ J1 et 3A2/ J2), huiles pour scies à chaînes (6B/ B2), huiles de démoulage/ décoffrage (6C/ K. 4a) ;

5. Toute personne qui, pour les besoins de son activité économique, livre pour la première fois sur le marché intérieur ou utilise pour la première fois des préparations pour lessives, y compris des préparations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge relevant respectivement des rubriques 34022090,34029090 et 38091010 à 38099100 du tarif douanier ;

b) Toute personne qui, pour les besoins de son activité économique, utilise pour la première fois des matériaux mentionnés au a ;

7. Alinéa abrogé ;

II.-La taxe ne s'applique pas :

1 bis. Aux transferts de déchets vers un autre Etat lorsqu'ils sont destinés à y faire l'objet d'une valorisation comme matière ;

1 ter. Aux installations d'élimination de déchets exclusivement affectées à l'amiante-ciment ;

1 quater. (Abrogé) ;

2. Aux installations d'injection d'effluents industriels autorisées en application de l'article 84 de la loi n° 2003-699 du 30 juillet 2003 relative à la prévention des risques technologiques et naturels et à la réparation des dommages ;

3. Aux produits mentionnés au 6 du I du présent article issus d'une opération de recyclage ou qui présentent une teneur sur produit sec d'au moins 97 % d'oxyde de silicium ;

5. A l'exploitation d'installations classées par les entreprises inscrites au répertoire des métiers ;

6. Aux lubrifiants biodégradables, non écotoxiques et d'origine renouvelable respectant les critères définis pour le label écologique communautaire des lubrifiants dans la décision n° 2005/360/ CE de la Commission européenne du 26 avril 2005 établissant les critères écologiques et les exigences associées en matière d'évaluation et de vérification pour l'attribution du label écologique communautaire aux lubrifiants ;

7. Aux sacs de caisse à usage unique en matière plastique biodégradables constitués, dans des conditions définies par décret, d'un minimum de 40 % de matières végétales en masse.

\n
" } }, "LEGIARTI000027332188": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027332188", "URL": "article/LEGI/ARTI/00/00/27/33/21/LEGIARTI000027332188.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026872673", "@num": "20", "#text": "LOI n°2012-1509 du 29 décembre 2012 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000026856853", "@nortexte": "EFIX1234869L", "@numtexte": "2012-1509", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834455", "@num": "L541-10-1", "#text": "Code de l'environnement - art. L541-10-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021248837", "@num": "L651-4", "#text": "Code de l'environnement - art. L651-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835239", "@num": "R151-1", "#text": "Code de l'environnement - art. R151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159219", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe générale sur les activités polluantes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143736", "@fin": "2999-01-01", "#text": "Titre V : Dispositions financières", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129022", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832969", "@fin": "2001-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832970", "@fin": "2001-12-29", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832971", "@fin": "2003-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832972", "@fin": "2005-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832973", "@fin": "2006-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832974", "@fin": "2008-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019829567", "@fin": "2008-07-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020342198", "@fin": "2010-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022120077", "@fin": "2010-04-30", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022173225", "@fin": "2011-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023907219", "@fin": "2012-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023907243", "@fin": "2011-11-01", "@num": "L151-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332178", "@fin": "2013-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332188", "@fin": "2014-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447902", "@fin": "2016-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816924", "@fin": "2020-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993433", "@fin": "2999-01-01", "@num": "L151-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Il est institué une taxe générale sur les activités polluantes qui est due par les personnes physiques ou morales suivantes :

1. Tout exploitant d'une installation d'élimination par stockage ou par incinération de déchets ménagers et assimilés, tout exploitant d'une installation d'élimination des déchets industriels spéciaux par incinération, coincinération, stockage, traitement physico-chimique ou biologique non exclusivement utilisée pour les déchets que l'entreprise produit ou toute personne qui transfère ou fait transférer des déchets vers un autre Etat en application du règlement (CE) n° 1013/2006 du Parlement européen et du Conseil, du 14 juin 2006, concernant les transferts de déchets ;

3. (alinéa abrogé à compter du 1er janvier 2005) ;

c) Toute personne qui, pour les besoins de son activité économique, utilise des huiles et des préparations lubrifiantes à usage perdu, autres que celles mentionnées aux a et b, correspondant aux catégories suivantes (Europalub/CPL) : huiles pour moteur deux-temps (1C/D. dt), graisses utilisées en système ouvert (3A1/J1 et 3A2/J2), huiles pour scies à chaînes (6B/B2), huiles de démoulage/décoffrage (6C/K. 4a) ;

b) Toute personne qui, pour les besoins de son activité économique, utilise pour la première fois des matériaux mentionnés au a ;

7. Alinéa abrogé ;

9. Alinéa abrogé ;

II.-La taxe ne s'applique pas :

1 bis. Aux transferts de déchets vers un autre Etat lorsqu'ils sont destinés à y faire l'objet d'une valorisation comme matière ;

1 ter. Aux installations d'élimination de déchets exclusivement affectées à l'amiante-ciment ;

1 quater. (Abrogé) ;

3. Aux produits mentionnés au 6 du I du présent article issus d'une opération de recyclage ou qui présentent une teneur sur produit sec d'au moins 97 % d'oxyde de silicium ;

5. A l'exploitation d'installations classées par les entreprises inscrites au répertoire des métiers ;

6. Aux lubrifiants biodégradables, non écotoxiques et d'origine renouvelable respectant les critères définis pour le label écologique communautaire des lubrifiants dans la décision n° 2005/360/CE de la Commission européenne du 26 avril 2005 établissant les critères écologiques et les exigences associées en matière d'évaluation et de vérification pour l'attribution du label écologique communautaire aux lubrifiants ;

7. Aux sacs de caisse à usage unique en matière plastique biodégradables constitués, dans des conditions définies par décret, d'un minimum de 40 % de matières végétales en masse.

\n
" } }, "LEGIARTI000028418335": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028418335", "URL": "article/LEGI/ARTI/00/00/28/41/83/LEGIARTI000028418335.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2013-1278 du 29 décembre 2013, article 33 (III) : Ces dispositions s'appliquent aux émissions constatées à compter du 1er janvier 2014.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000028402551", "@num": "33", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. L227-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006844187", "@num": "L227-5", "#text": "Code de l'aviation civile - art. L227-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834626", "@num": "L571-13", "#text": "Code de l'environnement - art. L571-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834633", "@num": "L571-15", "#text": "Code de l'environnement - art. L571-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814934", "@num": "L147-3", "#text": "Code de l'urbanisme - art. L147-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814940", "@num": "L147-5", "#text": "Code de l'urbanisme - art. L147-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816818", "@num": "R147-8", "#text": "Code de l'urbanisme - art. R147-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014573", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615197", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251616", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947215", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (M)", "@sens": "cible", "@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": "LEGIARTI000006615187", "@fin": "1999-12-30", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615188", "@fin": "2000-09-21", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615189", "@fin": "2001-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615190", "@fin": "2005-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615191", "@fin": "2005-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615192", "@fin": "2007-12-28", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923990", "@fin": "2008-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615193", "@fin": "2008-07-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028969347", "@fin": "2009-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020014579", "@fin": "2010-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660928", "@fin": "2011-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373479", "@fin": "2013-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947212", "@fin": "2014-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418335", "@fin": "2016-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816913", "@fin": "2017-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816197", "@fin": "2018-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036444473", "@fin": "2020-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993347", "@fin": "2020-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042911157", "@fin": "2023-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847415", "@fin": "2999-01-01", "@num": "266 septies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le fait générateur de la taxe mentionnée à l'article 266 sexies est constitué par :

1. La réception des déchets par les exploitants mentionnés au 1 du I de l'article 266 sexies ;

3. (Alinéa abrogé) ;

4. a) La première livraison ou la première utilisation des lubrifiants mentionnés au a du 4 du I de l'article 266 sexies ;

b. L'utilisation des huiles et préparations lubrifiantes mentionnées au b du 4 du I de l'article 266 sexies ;

c) L'utilisation des huiles et préparations lubrifiantes mentionnées au c du 4 du I de l'article 266 sexies.

5. La première livraison ou la première utilisation des préparations ou produits mentionnés au 5 du I de l'article 266 sexies ;

6. a) La première livraison des matériaux d'extraction mentionnés au a du 6 du I de l'article 266 sexies ;

b) La première utilisation de ces matériaux ;

7. (Alinéa abrogé) ;

8. a. La délivrance de l'autorisation prévue par les articles L. 512-1 et L. 512-8 du code de l'environnement ;

b. L'exploitation au cours d'une année civile d'un établissement mentionné au b du 8 du I de l'article 266 sexies ;

9. (Alinéa abrogé) ;

10. La première livraison ou la première utilisation des sacs de caisse à usage unique en matière plastique mentionnés au 10 du I de l'article 266 sexies.

" } }, "LEGIARTI000028428505": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "23", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028428505", "URL": "article/LEGI/ARTI/00/00/28/42/85/LEGIARTI000028428505.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028429048", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028429042", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447888", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447862", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305132", "@num": "575 G", "#text": "Code général des impôts, CGI. - art. 575 G (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201648", "@num": "575 H", "#text": "Code général des impôts, CGI. - art. 575 H (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447925", "@num": "265 C", "#text": "Code des douanes - art. 265 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447918", "@num": "265 octies", "#text": "Code des douanes - art. 265 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447920", "@num": "265 septies", "#text": "Code des douanes - art. 265 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447922", "@num": "265 sexies", "#text": "Code des douanes - art. 265 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447910", "@num": "266 decies", "#text": "Code des douanes - art. 266 decies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418326", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447827", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447819", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447811", "@num": "266 quinquies C", "#text": "Code des douanes - art. 266 quinquies C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447914", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447907", "@num": "352", "#text": "Code des douanes - art. 352 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447902", "@num": "L151-1", "#text": "Code de l'environnement - art. L151-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447891", "@num": "L651-4", "#text": "Code de l'environnement - art. L651-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030616862", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2013-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028428343", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2013-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028428345", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2013-12-31" } ] }, "@cid": "JORFTEXT000028400921", "@nor": "EFIX1327237L", "@num": "2013-1279", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028400921", "@c_titre_court": "LOI n° 2013-1279 du 29 décembre 2013" }, { "@fin": "2999-01-01", "#text": "LOI n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 (1)", "@debut": "2013-12-31", "@id_txt": "LEGITEXT000028428338", "@c_titre_court": "LOI n°2013-1279 du 29 décembre 2013" } ], "@date_publi": "2013-12-30", "@date_signature": "2013-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000028428505", "@fin": "2999-01-01", "@num": "23", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028401229", "@fin": "2999-01-01", "@num": "23", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

A modifié les dispositions suivantes :

-Code des douanes
\nArt. 265 C, Art. 265 sexies, Art. 265 septies, Art. 265 octies, Art. 266 quinquies, Art. 266 quinquies B, Art. 266 quinquies C, Art. 266 sexies, Art. 266 nonies, Art. 266 decies, Art. 352, Art. 266 nonies\n
\n

-Code de l'environnement
\nArt. L151-1, Art. L151-2, Art. L651-4\n
\n

-Code général des impôts, CGI.
\nArt. 119 ter, Art. 302 D, Art. 575 G, Art. 575 H\n
\n

\n
" } }, "LEGIARTI000028447902": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028447902", "URL": "article/LEGI/ARTI/00/00/28/44/79/LEGIARTI000028447902.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028428505", "@num": "23", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615233", "@num": "268 ter", "#text": "Code des douanes - art. 268 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615264", "@num": "285 sexies", "#text": "Code des douanes - art. 285 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021248837", "@num": "L651-4", "#text": "Code de l'environnement - art. L651-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835239", "@num": "R151-1", "#text": "Code de l'environnement - art. R151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159219", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe générale sur les activités polluantes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143736", "@fin": "2999-01-01", "#text": "Titre V : Dispositions financières", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129022", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832969", "@fin": "2001-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832970", "@fin": "2001-12-29", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832971", "@fin": "2003-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832972", "@fin": "2005-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832973", "@fin": "2006-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832974", "@fin": "2008-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019829567", "@fin": "2008-07-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020342198", "@fin": "2010-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022120077", "@fin": "2010-04-30", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022173225", "@fin": "2011-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023907219", "@fin": "2012-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023907243", "@fin": "2011-11-01", "@num": "L151-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332178", "@fin": "2013-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332188", "@fin": "2014-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447902", "@fin": "2016-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816924", "@fin": "2020-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993433", "@fin": "2999-01-01", "@num": "L151-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe générale sur les activités polluantes est déclarée, acquittée, recouvrée et contrôlée conformément aux articles 266 sexies à 266 terdecies, 268 ter et 285 sexies du code des douanes.

" } }, "LEGIARTI000028969347": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2008-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028969347", "URL": "article/LEGI/ARTI/00/00/28/96/93/LEGIARTI000028969347.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000020042039", "@num": "14", "#text": "LOI n° 2008-1443 du 30 décembre 2008 - art. 14 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. L227-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006844187", "@num": "L227-5", "#text": "Code de l'aviation civile - art. L227-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834626", "@num": "L571-13", "#text": "Code de l'environnement - art. L571-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834633", "@num": "L571-15", "#text": "Code de l'environnement - art. L571-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814934", "@num": "L147-3", "#text": "Code de l'urbanisme - art. L147-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814940", "@num": "L147-5", "#text": "Code de l'urbanisme - art. L147-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816818", "@num": "R147-8", "#text": "Code de l'urbanisme - art. R147-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014573", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615197", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251616", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947215", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (M)", "@sens": "cible", "@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": "LEGIARTI000006615187", "@fin": "1999-12-30", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615188", "@fin": "2000-09-21", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615189", "@fin": "2001-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615190", "@fin": "2005-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615191", "@fin": "2005-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615192", "@fin": "2007-12-28", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923990", "@fin": "2008-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615193", "@fin": "2008-07-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028969347", "@fin": "2009-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020014579", "@fin": "2010-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660928", "@fin": "2011-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373479", "@fin": "2013-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947212", "@fin": "2014-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418335", "@fin": "2016-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816913", "@fin": "2017-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816197", "@fin": "2018-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036444473", "@fin": "2020-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993347", "@fin": "2020-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042911157", "@fin": "2023-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847415", "@fin": "2999-01-01", "@num": "266 septies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le fait générateur de la taxe mentionnée à l'article 266 sexies est constitué par :

1. La réception des déchets par les exploitants mentionnés au 1 du I de l'article 266 sexies ;

3. (alinéa abrogé) ;

b. L'utilisation des huiles et préparations lubrifiantes mentionnées au b du 4 du I de l'article 266 sexies ;

c) L'utilisation des huiles et préparations lubrifiantes mentionnées au c du 4 du I de l'article 266 sexies.

7. Alinéa abrogé ;

8. a. La délivrance de l'autorisation prévue par les articles L. 512-1 et L. 512-8 du code de l'environnement ;

b. L'exploitation au cours d'une année civile d'un établissement mentionné au b du 8 du I de l'article 266 sexies ;

" } }, "LEGIARTI000031816913": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031816913", "URL": "article/LEGI/ARTI/00/00/31/81/69/LEGIARTI000031816913.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2013-1278 du 29 décembre 2013, article 33 (III) : Ces dispositions s'appliquent aux émissions constatées à compter du 1er janvier 2014.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000031757357", "@num": "74", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. L227-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006844187", "@num": "L227-5", "#text": "Code de l'aviation civile - art. L227-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834626", "@num": "L571-13", "#text": "Code de l'environnement - art. L571-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834633", "@num": "L571-15", "#text": "Code de l'environnement - art. L571-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814934", "@num": "L147-3", "#text": "Code de l'urbanisme - art. L147-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814940", "@num": "L147-5", "#text": "Code de l'urbanisme - art. L147-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816818", "@num": "R147-8", "#text": "Code de l'urbanisme - art. R147-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014573", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615197", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251616", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031827043", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834230", "@num": "L512-1", "#text": "Code de l'environnement - art. L512-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834242", "@num": "L512-8", "#text": "Code de l'environnement - art. L512-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@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": "LEGIARTI000006615187", "@fin": "1999-12-30", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615188", "@fin": "2000-09-21", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615189", "@fin": "2001-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615190", "@fin": "2005-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615191", "@fin": "2005-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615192", "@fin": "2007-12-28", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923990", "@fin": "2008-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615193", "@fin": "2008-07-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028969347", "@fin": "2009-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020014579", "@fin": "2010-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660928", "@fin": "2011-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373479", "@fin": "2013-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947212", "@fin": "2014-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418335", "@fin": "2016-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816913", "@fin": "2017-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816197", "@fin": "2018-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036444473", "@fin": "2020-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993347", "@fin": "2020-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042911157", "@fin": "2023-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847415", "@fin": "2999-01-01", "@num": "266 septies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le fait générateur de la taxe mentionnée à l'article 266 sexies est constitué par :

1. La réception des déchets par les exploitants mentionnés au 1 du I de l'article 266 sexies ;

3. (Alinéa abrogé) ;

4. a) La première livraison ou la première utilisation des lubrifiants mentionnés au a du 4 du I de l'article 266 sexies ;

b. L'utilisation des huiles et préparations lubrifiantes mentionnées au b du 4 du I de l'article 266 sexies ;

c) L'utilisation des huiles et préparations lubrifiantes mentionnées au c du 4 du I de l'article 266 sexies.

5. La première livraison ou la première utilisation des préparations ou produits mentionnés au 5 du I de l'article 266 sexies ;

6. a) La première livraison des matériaux d'extraction mentionnés au a du 6 du I de l'article 266 sexies ;

b) La première utilisation de ces matériaux ;

7. (Alinéa abrogé) ;

8. a. La délivrance de l'autorisation prévue par les articles L. 512-1 et L. 512-8 du code de l'environnement ;

b. L'exploitation au cours d'une année civile d'un établissement mentionné au b du 8 du I de l'article 266 sexies ;

9. (Alinéa abrogé) ;

10. (Abrogé)

" } }, "LEGIARTI000031816924": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031816924", "URL": "article/LEGI/ARTI/00/00/31/81/69/LEGIARTI000031816924.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031757357", "@num": "74", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615264", "@num": "285 sexies", "#text": "Code des douanes - art. 285 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021248837", "@num": "L651-4", "#text": "Code de l'environnement - art. L651-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835239", "@num": "R151-1", "#text": "Code de l'environnement - art. R151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159219", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe générale sur les activités polluantes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143736", "@fin": "2999-01-01", "#text": "Titre V : Dispositions financières", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129022", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832969", "@fin": "2001-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832970", "@fin": "2001-12-29", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832971", "@fin": "2003-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832972", "@fin": "2005-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832973", "@fin": "2006-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832974", "@fin": "2008-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019829567", "@fin": "2008-07-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020342198", "@fin": "2010-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022120077", "@fin": "2010-04-30", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022173225", "@fin": "2011-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023907219", "@fin": "2012-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023907243", "@fin": "2011-11-01", "@num": "L151-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332178", "@fin": "2013-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332188", "@fin": "2014-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447902", "@fin": "2016-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816924", "@fin": "2020-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993433", "@fin": "2999-01-01", "@num": "L151-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe générale sur les activités polluantes est déclarée, acquittée, recouvrée et contrôlée conformément aux articles 266 sexies à 266 terdecies et 285 sexies du code des douanes.

" } }, "LEGIARTI000033816197": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033816197", "URL": "article/LEGI/ARTI/00/00/33/81/61/LEGIARTI000033816197.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000033782125", "@num": "52", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. L227-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006844187", "@num": "L227-5", "#text": "Code de l'aviation civile - art. L227-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834626", "@num": "L571-13", "#text": "Code de l'environnement - art. L571-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834633", "@num": "L571-15", "#text": "Code de l'environnement - art. L571-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814934", "@num": "L147-3", "#text": "Code de l'urbanisme - art. L147-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814940", "@num": "L147-5", "#text": "Code de l'urbanisme - art. L147-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816818", "@num": "R147-8", "#text": "Code de l'urbanisme - art. R147-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014573", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615197", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251616", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947215", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834230", "@num": "L512-1", "#text": "Code de l'environnement - art. L512-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834242", "@num": "L512-8", "#text": "Code de l'environnement - art. L512-8", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@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": "LEGIARTI000006615187", "@fin": "1999-12-30", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615188", "@fin": "2000-09-21", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615189", "@fin": "2001-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615190", "@fin": "2005-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615191", "@fin": "2005-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615192", "@fin": "2007-12-28", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923990", "@fin": "2008-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615193", "@fin": "2008-07-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028969347", "@fin": "2009-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020014579", "@fin": "2010-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660928", "@fin": "2011-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373479", "@fin": "2013-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947212", "@fin": "2014-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418335", "@fin": "2016-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816913", "@fin": "2017-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816197", "@fin": "2018-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036444473", "@fin": "2020-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993347", "@fin": "2020-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042911157", "@fin": "2023-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847415", "@fin": "2999-01-01", "@num": "266 septies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le fait générateur de la taxe mentionnée à l'article 266 sexies est constitué par :

1. La réception des déchets dans une installation mentionnée au 1 du I de l'article 266 sexies ;

3. (Alinéa abrogé) ;

4. a) La première livraison ou la première utilisation des lubrifiants mentionnés au a du 4 du I de l'article 266 sexies ;

b. L'utilisation des huiles et préparations lubrifiantes mentionnées au b du 4 du I de l'article 266 sexies ;

c) L'utilisation des huiles et préparations lubrifiantes mentionnées au c du 4 du I de l'article 266 sexies.

5. La première livraison ou la première utilisation des préparations ou produits mentionnés au 5 du I de l'article 266 sexies ;

6. a) La première livraison des matériaux d'extraction mentionnés au a du 6 du I de l'article 266 sexies ;

b) La première utilisation de ces matériaux ;

7. (Alinéa abrogé) ;

8. a. La délivrance de l'autorisation prévue par les articles L. 512-1 et L. 512-8 du code de l'environnement ;

b. L'exploitation au cours d'une année civile d'un établissement mentionné au b du 8 du I de l'article 266 sexies ;

9. (Alinéa abrogé) ;

10. (Abrogé)

" } }, "LEGIARTI000036444473": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036444473", "URL": "article/LEGI/ARTI/00/00/36/44/44/LEGIARTI000036444473.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. 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L571-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814934", "@num": "L147-3", "#text": "Code de l'urbanisme - art. L147-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814940", "@num": "L147-5", "#text": "Code de l'urbanisme - art. L147-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816818", "@num": "R147-8", "#text": "Code de l'urbanisme - art. R147-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014573", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615197", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251616", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947215", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834230", "@num": "L512-1", "#text": "Code de l'environnement - art. L512-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834242", "@num": "L512-8", "#text": "Code de l'environnement - art. L512-8", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@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": "LEGIARTI000006615187", "@fin": "1999-12-30", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615188", "@fin": "2000-09-21", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615189", "@fin": "2001-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615190", "@fin": "2005-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615191", "@fin": "2005-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615192", "@fin": "2007-12-28", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923990", "@fin": "2008-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615193", "@fin": "2008-07-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028969347", "@fin": "2009-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020014579", "@fin": "2010-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660928", "@fin": "2011-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373479", "@fin": "2013-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947212", "@fin": "2014-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418335", "@fin": "2016-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816913", "@fin": "2017-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816197", "@fin": "2018-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036444473", "@fin": "2020-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993347", "@fin": "2020-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042911157", "@fin": "2023-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847415", "@fin": "2999-01-01", "@num": "266 septies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le fait générateur de la taxe mentionnée à l'article 266 sexies est constitué par :

1. La réception des déchets dans une installation mentionnée au 1 du I de l'article 266 sexies ;

3. (Alinéa abrogé) ;

4. a) La première livraison ou la première utilisation des lubrifiants mentionnés au a du 4 du I de l'article 266 sexies ;

b. L'utilisation des huiles et préparations lubrifiantes mentionnées au b du 4 du I de l'article 266 sexies ;

c) L'utilisation des huiles et préparations lubrifiantes mentionnées au c du 4 du I de l'article 266 sexies.

5. La première livraison ou la première utilisation des préparations ou produits mentionnés au 5 du I de l'article 266 sexies ;

6. a) La première livraison des matériaux d'extraction mentionnés au a du 6 du I de l'article 266 sexies ;

b) La première utilisation de ces matériaux ;

7. (Alinéa abrogé) ;

8. (Alinéas abrogés) ;

9. (Alinéa abrogé) ;

10. (Abrogé)

" } }, "LEGIARTI000037993347": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037993347", "URL": "article/LEGI/ARTI/00/00/37/99/33/LEGIARTI000037993347.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du VI de l'article 193 de la loi n° 2018-1317 du 28 décembre 2018, les dispositions de l'article 266 septies telles qu'elles résultent du c du 2° du I dudit article entrent en vigueur le 1er janvier 2020.
\nElles s'appliquent aux opérations pour lesquelles le fait générateur de la taxe générale sur les activités polluantes ou l'exigibilité de la taxe sur la valeur ajoutée intervient à compter de cette même date.
\nToutefois, l'article 266 septies dans sa rédaction en vigueur le 31 décembre 2019, reste applicable aux opérations mentionnées aux 1 et 1 bis pour lesquelles le fait générateur de la taxe générale sur les activités polluantes intervient avant le 1er janvier 2021.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000041472068", "@num": "193", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 193 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. 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L571-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814934", "@num": "L147-3", "#text": "Code de l'urbanisme - art. L147-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814940", "@num": "L147-5", "#text": "Code de l'urbanisme - art. L147-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816818", "@num": "R147-8", "#text": "Code de l'urbanisme - art. R147-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014573", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615197", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251616", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947215", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (M)", "@sens": "cible", "@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": "LEGIARTI000006615187", "@fin": "1999-12-30", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615188", "@fin": "2000-09-21", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615189", "@fin": "2001-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615190", "@fin": "2005-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615191", "@fin": "2005-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615192", "@fin": "2007-12-28", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923990", "@fin": "2008-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615193", "@fin": "2008-07-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028969347", "@fin": "2009-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020014579", "@fin": "2010-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660928", "@fin": "2011-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373479", "@fin": "2013-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947212", "@fin": "2014-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418335", "@fin": "2016-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816913", "@fin": "2017-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816197", "@fin": "2018-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036444473", "@fin": "2020-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993347", "@fin": "2020-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042911157", "@fin": "2023-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847415", "@fin": "2999-01-01", "@num": "266 septies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le fait générateur de la taxe prévue à l'article 266 sexies intervient et cette taxe est exigible au moment où se produit :

1. La réception des déchets dans une installation mentionnée au 1 du I de l'article 266 sexies ;

3. (Alinéa abrogé) ;

4. a) La première livraison ou la première utilisation des lubrifiants mentionnés au a du 4 du I de l'article 266 sexies ;

b. L'utilisation des huiles et préparations lubrifiantes mentionnées au b du 4 du I de l'article 266 sexies ;

c) L'utilisation des huiles et préparations lubrifiantes mentionnées au c du 4 du I de l'article 266 sexies.

5. La première livraison ou la première utilisation des préparations ou produits mentionnés au 5 du I de l'article 266 sexies ;

6. a) La première livraison des matériaux d'extraction mentionnés au a du 6 du I de l'article 266 sexies ;

b) La première utilisation de ces matériaux ;

7. (Alinéa abrogé) ;

8. (Alinéas abrogés) ;

9. (Alinéa abrogé) ;

10. (Abrogé)

" } }, "LEGIARTI000037993433": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037993433", "URL": "article/LEGI/ARTI/00/00/37/99/34/LEGIARTI000037993433.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du VI de l'article 193 de la loi n° 2018-1317 du 28 décembre 2018, les dispositions de l'article L. 151-1 telles qu'elles résultent du V dudit article entrent en vigueur le 1er janvier 2020.
\nElles s'appliquent aux opérations pour lesquelles le fait générateur de la taxe générale sur les activités polluantes ou l'exigibilité de la taxe sur la valeur ajoutée intervient à compter de cette même date.
\nToutefois, l'article L. 151-1 dans sa rédaction en vigueur le 31 décembre 2019, reste applicable aux opérations mentionnées aux 1 et 1 bis de l'article 266 septies du code des douanes pour lesquelles le fait générateur de la taxe générale sur les activités polluantes intervient avant le 1er janvier 2021.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041472068", "@num": "193", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 193 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021248837", "@num": "L651-4", "#text": "Code de l'environnement - art. L651-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835239", "@num": "R151-1", "#text": "Code de l'environnement - art. R151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159219", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe générale sur les activités polluantes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143736", "@fin": "2999-01-01", "#text": "Titre V : Dispositions financières", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129022", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832969", "@fin": "2001-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832970", "@fin": "2001-12-29", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832971", "@fin": "2003-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832972", "@fin": "2005-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832973", "@fin": "2006-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832974", "@fin": "2008-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019829567", "@fin": "2008-07-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020342198", "@fin": "2010-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022120077", "@fin": "2010-04-30", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022173225", "@fin": "2011-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023907219", "@fin": "2012-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023907243", "@fin": "2011-11-01", "@num": "L151-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332178", "@fin": "2013-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332188", "@fin": "2014-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447902", "@fin": "2016-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816924", "@fin": "2020-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993433", "@fin": "2999-01-01", "@num": "L151-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe générale sur les activités polluantes est déclarée, acquittée, recouvrée et contrôlée conformément aux articles 266 sexies à 266 terdecies du code des douanes.

" } }, "LEGIARTI000042911157": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042911157", "URL": "article/LEGI/ARTI/00/00/42/91/11/LEGIARTI000042911157.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au XVI , A de l'article 64 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions s'appliquent aux opérations dont le fait générateur est intervenu à compter du 1er janvier 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000042778483", "@num": "64", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. L227-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006844187", "@num": "L227-5", "#text": "Code de l'aviation civile - art. L227-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834626", "@num": "L571-13", "#text": "Code de l'environnement - art. L571-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834633", "@num": "L571-15", "#text": "Code de l'environnement - art. 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Le fait générateur de la taxe prévue à l'article 266 sexies intervient et cette taxe est exigible au moment où se produit :

1. La réception des déchets dans une installation mentionnée au 1 du I de l'article 266 sexies ;

3. (Alinéa abrogé) ;

4. (Abrogé)

5. La première livraison ou la première utilisation des préparations ou produits mentionnés au 5 du I de l'article 266 sexies ;

6. a) La première livraison des matériaux d'extraction mentionnés au a du 6 du I de l'article 266 sexies ;

b) La première utilisation de ces matériaux ;

7. (Alinéa abrogé) ;

8. (Alinéas abrogés) ;

9. (Alinéa abrogé) ;

10. (Abrogé)

" } }, "LEGIARTI000048847415": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 septies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048847415", "URL": "article/LEGI/ARTI/00/00/48/84/74/LEGIARTI000048847415.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006847674", "@num": "2", "#text": "Loi n°85-696 du 11 juillet 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006857379", "@num": "1", "#text": "Décret n°87-339 du 21 mai 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517999", "@nortexte": "EQUU8700426D", "@numtexte": "87-339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-21" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848304", "@num": "19", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006866731", "@num": "1", "#text": "Décret n°99-457 du 1 juin 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395706", "@nortexte": "ATEP9970017D", "@numtexte": "99-457", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-01" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006228811", "@num": "1", "#text": "Loi n°2004-172 du 23 février 2004 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431517", "@nortexte": "EQUX0307008L", "@numtexte": "2004-172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-23" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000041808950", "@num": "2", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000048769101", "@num": "102", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 102", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000006844193", "@num": "L227-10", "#text": "Code de l'aviation civile - art. 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"@id": "LEGIARTI000006615187", "@fin": "1999-12-30", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615188", "@fin": "2000-09-21", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615189", "@fin": "2001-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615190", "@fin": "2005-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615191", "@fin": "2005-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615192", "@fin": "2007-12-28", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923990", "@fin": "2008-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615193", "@fin": "2008-07-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028969347", "@fin": "2009-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020014579", "@fin": "2010-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660928", "@fin": "2011-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373479", "@fin": "2013-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947212", "@fin": "2014-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418335", "@fin": "2016-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816913", "@fin": "2017-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816197", "@fin": "2018-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036444473", "@fin": "2020-01-01", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993347", "@fin": "2020-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042911157", "@fin": "2023-12-31", "@num": "266 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847415", "@fin": "2999-01-01", "@num": "266 septies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le fait générateur de la taxe prévue à l'article 266 sexies intervient et cette taxe est exigible au moment où se produit :

1. La réception des déchets ou des déchets radioactifs métalliques dans une installation mentionnée au 1 du I de l'article 266 sexies ;

3. (Alinéa abrogé) ;

4. (Abrogé)

5. La première livraison ou la première utilisation des préparations ou produits mentionnés au 5 du I de l'article 266 sexies ;

6. a) La première livraison des matériaux d'extraction mentionnés au a du 6 du I de l'article 266 sexies ;

b) La première utilisation de ces matériaux ;

7. (Alinéa abrogé) ;

8. (Alinéas abrogés) ;

9. (Alinéa abrogé) ;

10. (Abrogé)

" } } }, "article_lien": [ { "article_id": "LEGIARTI000042911157", "cible": true, "cidtexte": "LEGITEXT000006074220", "id": "LEGIARTI000006832975", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021660928", "cible": true, "cidtexte": "LEGITEXT000006074220", "id": "LEGIARTI000006832975", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031816913", "cible": true, "cidtexte": "LEGITEXT000006074220", "id": "LEGIARTI000006832975", "typelien": "CITATION" }, { "article_id": "LEGIARTI000036444473", "cible": true, "cidtexte": "LEGITEXT000006074220", "id": "LEGIARTI000006832975", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006832972", "cible": true, "cidtexte": "LEGITEXT000006074220", "id": "LEGIARTI000006832975", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006832973", "cible": true, "cidtexte": "LEGITEXT000006074220", "id": "LEGIARTI000006832975", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006832970", "cible": true, "cidtexte": "LEGITEXT000006074220", 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"LEGIARTI000006832975", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031816924", "cible": true, "cidtexte": "LEGITEXT000006074220", "id": "LEGIARTI000006832975", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022120077", "cible": true, "cidtexte": "LEGITEXT000006074220", "id": "LEGIARTI000006832975", "typelien": "CITATION" }, { "article_id": "LEGIARTI000019829567", "cible": true, "cidtexte": "LEGITEXT000006074220", "id": "LEGIARTI000006832975", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006615193", "cible": true, "cidtexte": "LEGITEXT000006074220", "id": "LEGIARTI000006832975", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006615189", "cible": true, "cidtexte": "LEGITEXT000006074220", "id": "LEGIARTI000006832975", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028428505", "cible": false, "cidtexte": "LEGITEXT000006074220", "id": "LEGIARTI000006832975", "typelien": "ABROGE" } ], "texte_version": { "JORFTEXT000000401865": { "SM": { "CONTENU": "Application de la Constitution, notamment ses articles 38, 74 et 77. \nLes dispositions annexées à la présente ordonnance constituent la partie Législative du code de l'environnement.\nSont abrogées, sous réserve du II du présent article, les dispositions énumérées ci-après :\nLes articles 97 à 122-2 du code rural ancien ; le livre II (partie Législative) du code rural, à l'exception des dispositions du premier alinéa de l'article L. 236-3 et de la dernière phrase de l'article L. 263-6 en vigueur le 1er août 2000 ; l'article 6 (13°) et l'article 15 du décret du 9 janvier 1852 sur l'exercice de la pêche maritime ; loi du 2 mai 1930 ayant pour objet de réorganiser la protection des monuments naturels et des sites de caractère artistique, historique, scientifique, légendaire ou pittoresque ; loi n° 46-396 du 7 mai 1946 tendant à l'introduction en Alsace et en Lorraine des lois sur la pêche fluviale ; les articles 1er, 2 et 13, l'article 14 (al. 1 à 5, 8), les articles 15 à 17, 25 et 58 à 60 de la loi n° 64-1245 du 16 décembre 1964 relative au régime et à la répartition des eaux et à la lutte contre leur pollution ; les articles 28 à 28-3 de la loi n° 68-1181 du 30 décembre 1968 relative à l'exploration du plateau continental et à l'exploitation de ses ressources naturelles, sauf en tant qu'ils s'appliquent aux eaux territoriales de la Nouvelle-Calédonie et de la Polynésie française ; l'article 4 (IV) de la loi n° 72-619 du 5 juillet 1972 portant création et organisation des régions ; loi n° 75-633 du 15 juillet 1975 relative à l'élimination des déchets et à la récupération des matériaux ; les articles 22-1 à 22-3 ne sont abrogés qu'en ce qui concerne les déchets mentionnés à l'article 266 octies du code des douanes reçus à compter du 1er janvier 1999 ; loi n° 76-599 du 7 juillet 1976 relative à la prévention et à la répression de la pollution marine par les opérations d'immersion effectuées par les navires et les aéronefs, et à la lutte contre la pollution marine accidentelle, sauf en tant qu'elle s'applique aux eaux territoriales de la Nouvelle-Calédonie et de la Polynésie française ; loi n° 76-600 du 7 juillet 1976 relative à la prévention et à la répression de la pollution de la mer par les opérations d'incinération, sauf en tant qu'elle s'applique aux eaux territoriales de la Nouvelle-Calédonie et de la Polynésie française ; l'article 2 de la loi n° 76-629 du 10 juillet 1976 relative à la protection de la nature ; loi n° 76-663 du 19 juillet 1976 relative aux installations classées pour la protection de l'environnement ; loi n° 77-530 du 26 mai 1977 relative à la responsabilité civile et à l'obligation d'assurance des propriétaires de navires pour les dommages résultant de la pollution par les hydrocarbures ; loi n° 77-771 du 12 juillet 1977 relative au contrôle des produits chimiques ; loi n° 79-1150 du 29 décembre 1979 relative à la publicité, aux enseignes et préenseignes, à l'exception des articles 41 et 44 ; l'article 23 de la loi n° 80-531 du 15 juillet 1980 relative aux économies d'énergie et à l'utilisation de la chaleur ; loi n° 83-583 du 5 juillet 1983 réprimant la pollution par les navires, sauf en tant qu'elle s'applique aux eaux territoriales de la Nouvelle-Calédonie et de la Polynésie française ; loi n° 83-630 du 12 juillet 1983 relative à la démocratisation des enquêtes publiques et à la protection de l'environnement ; les articles 56 et 56-1 de la loi n° 83-663 du 22 juillet 1983 complétant la loi n° 83-8 du 7 janvier 1983 relative à la répartition de compétences entre les communes, les départements, les régions et l'Etat ; les articles 76, 78 et 94 de la loi n° 85-30 du 9 janvier 1985 relative au développement et à la protection de la montagne ; l'article 2 de la loi n° 85-696 du 11 juillet 1985 relative à l'urbanisme au voisinage des aérodromes ; les articles 1er, 20, 21, 24, 25, 27 et 30 de la loi n° 86-2 du 3 janvier 1986 relative à l'aménagement, la protection et la mise en valeur du littoral ; les articles 21, 40-1 à 40-7, 41, 45, 46 et 53 de la loi n° 87-565 du 22 juillet 1987 relative à l'organisation de la sécurité civile, à la protection de la forêt contre l'incendie et à la prévention des risques majeurs ; les articles 1er à 4 et l'article 8 de la loi n° 90-1130 du 19 décembre 1990 portant création de l'Agence de l'environnement et de la maîtrise de l'énergie ; les articles 1er à 4 et 8 à 12 de la loi n° 91-2 du 3 janvier 1991 relative à la circulation des véhicules terrestres dans les espaces naturels et portant modification du code des communes ; l'article 21 de la loi n° 91-5 du 3 janvier 1991 modifiant diverses dispositions intéressant l'agriculture et la forêt ; ordonnance n° 91-34 du 10 janvier 1991 portant extension et adaptation à la collectivité territoriale de Mayotte du livre II du code rural ; loi n° 91-1381 du 30 décembre 1991 relative aux recherches sur la gestion des déchets radioactifs ; les articles 1er à 12, l'article 13 (II), les articles 15, 16, 18 à 27, 28-1 à 31, l'article 37 (al. 2), les articles 42 à 44, l'article 45 (al. 1) et l'article 48 de la loi n° 92-3 du 3 janvier 1992 sur l'eau ; les articles 10 et 13 de la loi n° 92-646 du 13 juillet 1992 relative à l'élimination des déchets ainsi qu'aux installations classées pour la protection de l'environnement ; loi n° 92-654 du 13 juillet 1992 relative au contrôle de l'utilisation et de la dissémination des organismes génétiquement modifiés et modifiant la loi n° 76-663 du 19 juillet 1976 relative aux installations classées pour la protection de l'environnement ; ordonnance n° 92-1068 du 1er octobre 1992 portant extension et adaptation dans la collectivité territoriale de Mayotte de certaines dispositions relatives à la lutte contre la pollution ; ordonnance n° 92-1071 du 1er octobre 1992 portant extension et adaptation dans la collectivité territoriale de Mayotte de certaines dispositions relatives à la protection de la nature et de l'environnement ; les articles 1er à 8, 12, 13, 16, 19, 21 à 27 de la loi n° 92-1444 du 31 décembre 1992 relative à la lutte contre le bruit, ainsi que les articles 17, 18 et 20 en ce qui concerne les décollages d'aéronefs mentionnés au 3 de l'article 266 septies du code des douanes postérieurs au 31 décembre 1998 ; larticle 30 de la loi n° 93-3 du 4 janvier 1993 relative aux carrières à l'exception du quatrième alinéa du II ; les articles 1er et 23 de la loi n° 93-24 du 8 janvier 1993 sur la protection et la mise en valeur des paysages et modifiant certaines dispositions législatives en matière d'enquêtes publiques ; les articles 2, 9 à 15, 30, 31 et 57, l'article 60 (X), les articles 62, 81, 84, 91 et 93 de la loi n° 95-101 du 2 février 1995 relative au renforcement de la protection de l'environnement ; loi n° 96-549 du 20 juin 1996 tendant à actualiser la loi locale de chasse régissant les départements du Bas-Rhin, du Haut-Rhin et de la Moselle, à l'exception du II de l'article 3 ; les articles 1er à 13, 20 à 22, le deuxième alinéa de l'article 25, les articles 27, 31 à 41 et l'article 44 (V) de la loi n° 96-1236 du 30 décembre 1996 sur l'air et l'utilisation rationnelle de l'énergie ; l'article 1er (al. 4) et l'article 21 de la loi n° 2000-698 du 26 juillet 2000 relative à la chasse. Sont et demeurent abrogées les dispositions énumérées ci-après : loi du 13 septembre 1940 portant obligation de récupérer et de régénérer les huiles minérales de graissage ; loi du 1er octobre 1940 relative à la récupération et régénération des huiles isolantes. Modification de l'article 33 de la loi du 30 décembre 1968 précitée, de la loi du 3 janvier 1992 précitée, modification de l'article 2 de la loi du 3 janvier 1986 précitée. \nModification du code de la route, du code de la voirie routière, du code de la santé publique, du code rural. \nRatification de la présente ordonnance par l'article 31 de la loi n° 2003-591 du 2 juillet 2003 habilitant le Gouvernement à simplifier le droit." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312974", "#text": "Loi du 2 mai 1930", "@sens": "source", "@cidtexte": "JORFTEXT000000312974", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1930-05-02" }, { "@id": "JORFTEXT000000504369", "#text": "Loi du 13 septembre 1940", "@sens": "source", "@cidtexte": "JORFTEXT000000504369", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1940-09-13" }, { "@id": "JORFTEXT000000504356", "#text": "Loi du 1 octobre 1940", "@sens": "source", "@cidtexte": "JORFTEXT000000504356", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1940-10-01" }, { "@id": "JORFTEXT000000687382", "#text": "Loi n°46-936 du 7 mai 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000687382", "@numtexte": "46-936", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1946-05-07" }, { "@id": "JORFTEXT000000509753", "#text": "Loi n° 64-1245 du 16 décembre 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000509753", "@numtexte": "64-1245", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-16" }, { "@id": "JORFTEXT000000509753", "#text": "Loi n° 64-1245 du 16 décembre 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000509753", "@numtexte": "64-1245", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-16" }, { "@id": "JORFTEXT000000317510", "#text": "LOI n° 68-1181 du 30 décembre 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000317510", "@numtexte": "68-1181", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-30" }, { "@id": "JORFTEXT000000317510", "#text": "LOI n° 68-1181 du 30 décembre 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000317510", "@numtexte": "68-1181", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-30" }, { "@id": "LEGIARTI000006624397", "@num": "33", "#text": "Loi n°68-1181 du 30 décembre 1968 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317510", "@numtexte": "68-1181", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1968-12-30" }, { "@id": "LEGIARTI000006364150", "@num": "4", "#text": "Loi n°72-619 du 5 juillet 1972 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684297", "@numtexte": "72-619", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "JORFTEXT000000684297", "#text": "Loi n°72-619 du 5 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000684297", "@numtexte": "72-619", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "LEGIARTI000006846547", "@num": "22-1", "#text": "Loi n°75-633 du 15 juillet 1975 - art. 22-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888298", "@numtexte": "75-633", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-07-15" }, { "@id": "LEGIARTI000006846549", "@num": "22-2", "#text": "Loi n°75-633 du 15 juillet 1975 - art. 22-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888298", "@numtexte": "75-633", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-07-15" }, { "@id": "LEGIARTI000006846554", "@num": "22-3", "#text": "Loi n°75-633 du 15 juillet 1975 - art. 22-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888298", "@numtexte": "75-633", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-07-15" }, { "@id": "JORFTEXT000000888298", "#text": "Loi n°75-633 du 15 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000888298", "@numtexte": "75-633", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-15" }, { "@id": "JORFTEXT000000888298", "#text": "Loi n°75-633 du 15 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000888298", "@numtexte": "75-633", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-15" }, { "@id": "JORFTEXT000000334396", "#text": "Loi n°76-600 du 7 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000334396", "@numtexte": "76-600", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-07" }, { "@id": "JORFTEXT000000334396", "#text": "Loi n°76-600 du 7 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000334396", "@numtexte": "76-600", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-07" }, { "@id": "LEGITEXT000006068550", "#text": "Loi n°76-600 du 7 juillet 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000334396", "@numtexte": "76-600", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1976-07-07" }, { "@id": "LEGIARTI000006273038", "@num": "1", "#text": "Loi n°76-600 du 7 juillet 1976 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334396", "@numtexte": "76-600", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1976-07-07" }, { "@id": "LEGIARTI000006848794", "@num": "11", "#text": "Loi n°76-600 du 7 juillet 1976 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334396", "@numtexte": "76-600", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1976-07-07" }, { "@id": "LEGIARTI000006848795", "@num": "12", "#text": "Loi n°76-600 du 7 juillet 1976 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334396", "@numtexte": "76-600", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1976-07-07" }, { "@id": "LEGIARTI000006848798", "@num": "13", "#text": "Loi n°76-600 du 7 juillet 1976 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334396", "@numtexte": "76-600", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1976-07-07" }, { "@id": "LEGIARTI000006848799", "@num": "14", "#text": "Loi n°76-600 du 7 juillet 1976 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334396", "@numtexte": "76-600", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1976-07-07" }, { "@id": "LEGIARTI000006848801", "@num": "16", "#text": "Loi n°76-600 du 7 juillet 1976 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334396", "@numtexte": "76-600", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1976-07-07" }, { "@id": "LEGIARTI000006848802", "@num": "17", "#text": "Loi n°76-600 du 7 juillet 1976 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334396", "@numtexte": "76-600", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1976-07-07" }, { "@id": "LEGIARTI000006848803", "@num": "18", "#text": "Loi n°76-600 du 7 juillet 1976 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334396", "@numtexte": "76-600", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1976-07-07" }, { "@id": "LEGIARTI000006848804", "@num": "19", "#text": "Loi n°76-600 du 7 juillet 1976 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334396", "@numtexte": "76-600", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1976-07-07" }, { "@id": "LEGIARTI000006848781", "@num": "2", "#text": "Loi n°76-600 du 7 juillet 1976 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334396", "@numtexte": "76-600", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1976-07-07" }, { "@id": "LEGIARTI000006848785", "@num": "5", "#text": "Loi n°76-600 du 7 juillet 1976 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334396", "@numtexte": "76-600", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1976-07-07" }, { "@id": "LEGIARTI000006848787", "@num": "6", "#text": "Loi n°76-600 du 7 juillet 1976 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334396", "@numtexte": "76-600", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1976-07-07" }, { "@id": "LEGIARTI000006848790", "@num": "8", "#text": "Loi n°76-600 du 7 juillet 1976 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334396", "@numtexte": "76-600", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1976-07-07" }, { "@id": "JORFTEXT000000699580", "#text": "Loi n°76-599 du 7 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000699580", "@numtexte": "76-599", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-07" }, { "@id": "LEGIARTI000006846406", "@num": "2", "#text": "Loi n°76-629 du 10 juillet 1976 - art. 2 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684998", "@numtexte": "76-629", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-10" }, { "@id": "JORFTEXT000000684998", "#text": "Loi n° 76-629 du 10 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000684998", "@numtexte": "76-629", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-10" }, { "@id": "JORFTEXT000000684998", "#text": "Loi n° 76-629 du 10 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000684998", "@numtexte": "76-629", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-10" }, { "@id": "JORFTEXT000000684771", "#text": "LOI n° 76-663 du 19 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000684771", "@numtexte": "76-663", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000887513", "#text": "Loi n°77-530 du 26 mai 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000887513", "@numtexte": "77-530", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1977-05-26" }, { "@id": "JORFTEXT000000522708", "#text": "Loi n°77-771 du 12 juillet 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522708", "@numtexte": "77-771", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "JORFTEXT000000705047", "#text": "Loi n°79-1150 du 29 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000705047", "@numtexte": "79-1150", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-29" }, { "@id": "JORFTEXT000000705047", "#text": "Loi n°79-1150 du 29 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000705047", "@numtexte": "79-1150", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-29" }, { "@id": "JORFTEXT000000886864", "#text": "Loi n° 80-531 du 15 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000692487", "#text": "Loi n°83-583 du 5 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692487", "@numtexte": "83-583", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-05" }, { "@id": "JORFTEXT000000692490", "#text": "Loi n°83-630 du 12 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692490", "@numtexte": "83-630", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-12" }, { "@id": "JORFTEXT000000320195", "#text": "Loi n° 83-663 du 22 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "JORFTEXT000000320195", "#text": "Loi n° 83-663 du 22 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "LEGIARTI000006339074", "@num": "56", "#text": "Loi n°83-663 du 22 juillet 1983 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "LEGIARTI000006339077", "@num": "56-1", "#text": "Loi n°83-663 du 22 juillet 1983 - art. 56-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "JORFTEXT000000317293", "#text": "LOI n° 85-30 du 9 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317293", "@numtexte": "85-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-09" }, { "@id": "JORFTEXT000000317297", "#text": "Loi n°85-696 du 11 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000317297", "#text": "Loi n°85-696 du 11 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317297", "@numtexte": "85-696", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000317531", "#text": "LOI n° 86-2 du 3 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317531", "@numtexte": "86-2", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-03" }, { "@id": "JORFTEXT000000317531", "#text": "LOI n° 86-2 du 3 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317531", "@numtexte": "86-2", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-03" }, { "@id": "JORFTEXT000000508820", "#text": "Loi n°87-565 du 22 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508820", "@nortexte": "INTX8700095L", "@numtexte": "87-565", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-22" }, { "@id": "JORFTEXT000000508820", "#text": "Loi n°87-565 du 22 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508820", "@nortexte": "INTX8700095L", "@numtexte": "87-565", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-22" }, { "@id": "JORFTEXT000000525387", "#text": "Loi n° 90-1130 du 19 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000525387", "@nortexte": "INDX9000137L", "@numtexte": "90-1130", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-19" }, { "@id": "JORFTEXT000000525387", "#text": "Loi n° 90-1130 du 19 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000525387", "@nortexte": "INDX9000137L", "@numtexte": "90-1130", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-19" }, { "@id": "JORFTEXT000000170784", "#text": "Loi n° 91-2 du 3 janvier 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000170784", "@nortexte": "PRMX9000039L", "@numtexte": "91-2", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1991-01-03" }, { "@id": "JORFTEXT000000170784", "#text": "Loi n° 91-2 du 3 janvier 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000170784", "@nortexte": "PRMX9000039L", "@numtexte": "91-2", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-01-03" }, { "@id": "JORFTEXT000000533880", "#text": "Loi n° 91-5 du 3 janvier 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000533880", "@nortexte": "AGRX9000138L", "@numtexte": "91-5", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1991-01-03" }, { "@id": "JORFTEXT000000533880", "#text": "Loi n° 91-5 du 3 janvier 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000533880", "@nortexte": "AGRX9000138L", "@numtexte": "91-5", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-01-03" }, { "@id": "JORFTEXT000000525528", "#text": "n°91-34 du 10 janvier 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000525528", "@nortexte": "DOMX9000154R", "@numtexte": "91-34", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1991-01-10" }, { "@id": "JORFTEXT000000525528", "#text": "n°91-34 du 10 janvier 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000525528", "@nortexte": "DOMX9000154R", "@numtexte": "91-34", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1991-01-10" }, { "@id": "JORFTEXT000000356548", "#text": "LOI n° 91-1381 du 30 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356548", "@nortexte": "INDX9100071L", "@numtexte": "91-1381", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000356548", "#text": "LOI n° 91-1381 du 30 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356548", "@nortexte": "INDX9100071L", "@numtexte": "91-1381", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000173995", "#text": "Loi n° 92-3 du 3 janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000173995", "@nortexte": "ENVX9100061L", "@numtexte": "92-3", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-01-03" }, { "@id": "JORFTEXT000000173995", "#text": "Loi n° 92-3 du 3 janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000173995", "@nortexte": "ENVX9100061L", "@numtexte": "92-3", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-01-03" }, { "@id": "JORFTEXT000000345400", "#text": "Loi n° 92-646 du 13 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000345400", "@nortexte": "ENVX9200049L", "@numtexte": "92-646", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "JORFTEXT000000345400", "#text": "Loi n° 92-646 du 13 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000345400", "@nortexte": "ENVX9200049L", "@numtexte": "92-646", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "JORFTEXT000000161523", "#text": "LOI n° 92-654 du 13 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000161523", "@nortexte": "RESX9100142L", "@numtexte": "92-654", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "JORFTEXT000000541744", "#text": "Ordonnance no 92-1068 du 1er octobre 1992 portant extension et adaptation dans la collectivité territoriale de Mayotte de certaines dispositions relatives à la lutte contre la pollution", "@sens": "source", "@cidtexte": "JORFTEXT000000541744", "@nortexte": "DOMX9200152R", "@numtexte": "92-1068", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1992-10-01" }, { "@id": "JORFTEXT000000542222", "#text": "Ordonnance no 92-1071 du 1er octobre 1992 portant extension et adaptation dans la collectivité territoriale de Mayotte de dispositions législatives relatives à la protection de la nature et l'environnement", "@sens": "source", "@cidtexte": "JORFTEXT000000542222", "@nortexte": "DOMX9200080R", "@numtexte": "92-1071", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1992-10-01" }, { "@id": "JORFTEXT000000179257", "#text": "Loi n°92-1444 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179257", "#text": "Loi n°92-1444 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848299", "@num": "17", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848300", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848301", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848305", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848306", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000178298", "#text": "Loi n°93-3 du 4 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178298", "@nortexte": "HRUX9210596L", "@numtexte": "93-3", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "LEGIARTI000006627629", "@num": "30", "#text": "Loi n°93-3 du 4 janvier 1993 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178298", "@nortexte": "HRUX9210596L", "@numtexte": "93-3", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000541949", "#text": "Loi n° 93-24 du 8 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541949", "@nortexte": "ENVX9200202L", "@numtexte": "93-24", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-08" }, { "@id": "JORFTEXT000000541949", "#text": "Loi n° 93-24 du 8 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541949", "@nortexte": "ENVX9200202L", "@numtexte": "93-24", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-08" }, { "@id": "JORFTEXT000000551804", "#text": "Loi n° 95-101 du 2 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000551804", "@nortexte": "ENVX9400049L", "@numtexte": "95-101", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-02" }, { "@id": "JORFTEXT000000551804", "#text": "Loi n° 95-101 du 2 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000551804", "@nortexte": "ENVX9400049L", "@numtexte": "95-101", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-02" }, { "@id": "JORFTEXT000000193468", "#text": "Loi n°96-549 du 20 juin 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193468", "@nortexte": "AGRX9601554L", "@numtexte": "96-549", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1996-06-20" }, { "@id": "JORFTEXT000000193468", "#text": "Loi n°96-549 du 20 juin 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193468", "@nortexte": "AGRX9601554L", "@numtexte": "96-549", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-06-20" }, { "@id": "JORFTEXT000000381337", "#text": "Loi n° 96-1236 du 30 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000381337", "@nortexte": "ENVX9500163L", "@numtexte": "96-1236", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000381337", "#text": "Loi n° 96-1236 du 30 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000381337", "@nortexte": "ENVX9500163L", "@numtexte": "96-1236", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006848867", "@num": "1", "#text": "Loi n°2000-698 du 26 juillet 2000 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000584127", "@nortexte": "ATEX0000001L", "@numtexte": "2000-698", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2000-07-26" }, { "@id": "JORFTEXT000000584127", "#text": "Loi n°2000-698 du 26 juillet 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000584127", "@nortexte": "ATEX0000001L", "@numtexte": "2000-698", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-26" }, { "@id": "JORFTEXT000000584127", "#text": "Loi n°2000-698 du 26 juillet 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000584127", "@nortexte": "ATEX0000001L", "@numtexte": "2000-698", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-26" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n°2000-1223 du 14 décembre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "JORFTEXT000000588663", "#text": "Décret2001-435", "@sens": "cible", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "JORFTEXT000000769725", "#text": "Décret2001-450", "@sens": "cible", "@cidtexte": "JORFTEXT000000769725", "@nortexte": "ATEX0100064D", "@numtexte": "2001-450", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-25" }, { "@id": "JORFTEXT000000590280", "#text": "Décret2001-1257", "@sens": "cible", "@cidtexte": "JORFTEXT000000590280", "@nortexte": "ATEG0190005D", "@numtexte": "2001-1257", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-21" }, { "@id": "LEGIARTI000006493625", "@num": "14", "#text": "Loi n° 2002-1062 du 6 août 2002 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779239", "@nortexte": "JUSX0200109L", "@numtexte": "2002-1062", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-08-06" }, { "@id": "LEGIARTI000006529785", "@num": "31", "#text": "Loi n°2003-591 du 2 juillet 2003 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "JORFARTI000001686592", "#text": "Loi n°2003-591 du 2 juillet 2003 - art. 31, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "JORFTEXT000000422094", "#text": "Loi n°2003-591 du 2 juillet 2003, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "RATIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "JORFTEXT000000780615", "#text": "Décret n° 2003-768 du 1 août 2003, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000780615", "@nortexte": "AGRD0300394D", "@numtexte": "2003-768", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-08-01" }, { "@id": "JORFTEXT000000799274", "#text": "Décret2004-308", "@sens": "cible", "@cidtexte": "JORFTEXT000000799274", "@nortexte": "EQUK0301508D", "@numtexte": "2004-308", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-29" }, { "@id": "JORFTEXT000000438436", "#text": "Décret2004-311", "@sens": "cible", "@cidtexte": "JORFTEXT000000438436", "@nortexte": "EQUU0400182D", "@numtexte": "2004-311", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-29" }, { "@id": "JORFTEXT000000605001", "#text": "Décret2005-323", "@sens": "cible", "@cidtexte": "JORFTEXT000000605001", "@nortexte": "AGRD0500727D", "@numtexte": "2005-323", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-05" }, { "@id": "JORFTEXT000000812135", "#text": "Décret2005-934", "@sens": "cible", "@cidtexte": "JORFTEXT000000812135", "@nortexte": "DEVX0500018D", "@numtexte": "2005-934", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "JORFTEXT000000266265", "#text": "Décret2005-1687", "@sens": "cible", "@cidtexte": "JORFTEXT000000266265", "@nortexte": "DEVO0530099D", "@numtexte": "2005-1687", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "JORFARTI000026666517", "@num": "1", "#text": "Décision n°2012-283 QPC du 23 novembre 2012 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026666491", "@nortexte": "CSCX1240290S", "@numtexte": "2012-283 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2012-11-23" }, { "@id": "JORFARTI000026666492", "#text": "Décision n°2012-283 QPC du 23 novembre 2012 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026666491", "@nortexte": "CSCX1240290S", "@numtexte": "2012-283 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2012-11-23" }, { "@id": "JORFTEXT000029440329", "#text": "DÉCISION n°2014-411 QPC du 9 septembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029440329", "@nortexte": "CSCX1421419S", "@numtexte": "2014-411 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2014-09-09" }, { "@id": "JORFARTI000032325451", "@num": "4", "#text": "Ordonnance n°2016-391 du 31 mars 2016 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032325397", "@nortexte": "AGRS1531260R", "@numtexte": "2016-391", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-31" }, { "@id": "JORFARTI000033423503", "@num": "1", "#text": "Décision n°2016-595 QPC du 18 novembre 2016 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033423488", "@nortexte": "CSCX1633602S", "@numtexte": "2016-595 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-11-18" }, { "@id": "JORFARTI000033423507", "@num": "2", "#text": "Décision n°2016-595 QPC du 18 novembre 2016 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033423488", "@nortexte": "CSCX1633602S", "@numtexte": "2016-595 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-11-18" }, { "@id": "JORFARTI000033423511", "@num": "3", "#text": "Décision n°2016-595 QPC du 18 novembre 2016 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033423488", "@nortexte": "CSCX1633602S", "@numtexte": "2016-595 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-11-18" }, { "@id": "JORFARTI000033423489", "#text": "Décision n°2016-595 QPC du 18 novembre 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033423488", "@nortexte": "CSCX1633602S", "@numtexte": "2016-595 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-11-18" }, { "@id": "JORFTEXT000000296130", "#text": "Décret du 9 janvier 1852", "@sens": "source", "@cidtexte": "JORFTEXT000000296130", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1852-01-09" }, { "@id": "JORFTEXT000000296130", "#text": "Décret du 9 janvier 1852", "@sens": "source", "@cidtexte": "JORFTEXT000000296130", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1852-01-09" }, { "@id": "LEGIARTI000006840203", "@num": "L23-1", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L23-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306787", "@num": "1635 bis AD", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis AD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306909", "@num": "1648 AC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 AC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310433", "@num": "795", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 795 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449372", "@num": "L554-12", "#text": "Code de justice administrative. - art. L554-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832855", "@num": "L110-1", "#text": "Code de l'environnement - art. L110-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832856", "@num": "L110-1", "#text": "Code de l'environnement - art. L110-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832857", "@num": "L110-2", "#text": "Code de l'environnement - art. L110-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033033542", "@num": "L110-2", "#text": "Code de l'environnement - art. L110-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832858", "@num": "L121-1", "#text": "Code de l'environnement - art. L121-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832859", "@num": "L121-1", "#text": "Code de l'environnement - art. L121-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832872", "@num": "L121-10", "#text": "Code de l'environnement - art. L121-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033038368", "@num": "L121-11", "#text": "Code de l'environnement - art. L121-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832873", "@num": "L121-11", "#text": "Code de l'environnement - art. L121-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036671247", "@num": "L121-12", "#text": "Code de l'environnement - art. L121-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033038355", "@num": "L121-12", "#text": "Code de l'environnement - art. L121-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832874", "@num": "L121-12", "#text": "Code de l'environnement - art. L121-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832875", "@num": "L121-13", "#text": "Code de l'environnement - art. L121-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832876", "@num": "L121-14", "#text": "Code de l'environnement - art. L121-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036671241", "@num": "L121-14", "#text": "Code de l'environnement - art. L121-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033038435", "@num": "L121-14", "#text": "Code de l'environnement - art. L121-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033038427", "@num": "L121-15", "#text": "Code de l'environnement - art. 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Article L151-2 AUTONOME ABROGE, en vigueur du 21/09/2000 au 01/01/2014 (Code de l'environnement)