{ "article": { "LEGIARTI000021575617": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021575617", "URL": "article/LEGI/ARTI/00/00/21/57/56/LEGIARTI000021575617.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021577889", "@num": "265 bis A", "#text": "Code des douanes - art. 265 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code des douanes - art. 265 bis A (V)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000021629800", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021712103", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021711877", "@fin": "2999-01-01", "#text": "I. Impôts et ressources autorisés", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021575603", "@fin": "2999-01-01", "#text": "TITRE IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021575609", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "2010-01-01" } ] }, "@cid": "JORFTEXT000021557902", "@nor": "BCFX0921637L", "@num": "2009-1673", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021557902", "@c_titre_court": "LOI n° 2009-1673 du 30 décembre 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (1)", "@debut": "2010-01-01", "@id_txt": "LEGITEXT000021575602", "@c_titre_court": "LOI n° 2009-1673 du 30 décembre 2009" } ], "@date_publi": "2009-12-31", "@date_signature": "2009-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000021575617", "@fin": "2999-01-01", "@num": "39", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021558320", "@fin": "2999-01-01", "@num": "39", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des douanes
\n Art. 266 quindecies, Art. 265 bis A
\n

\n
" } }, "LEGIARTI000021577889": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021577889", "URL": "article/LEGI/ARTI/00/00/21/57/78/LEGIARTI000021577889.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005780666", "#text": "Décret n°2004-506 du 7 juin 2004", "@sens": "cible", "@cidtexte": "JORFTEXT000000604343", "@nortexte": "ECOD0470009D", "@numtexte": "2004-506", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006231239", "@num": "1", "#text": "Décret n°2004-506 du 7 juin 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604343", "@nortexte": "ECOD0470009D", "@numtexte": "2004-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006231239", "@num": "1", "#text": "Décret n°2004-506 du 7 juin 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604343", "@nortexte": "ECOD0470009D", "@numtexte": "2004-506", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006231240", "@num": "2", "#text": "Décret n°2004-506 du 7 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604343", "@nortexte": "ECOD0470009D", "@numtexte": "2004-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006231240", "@num": "2", "#text": "Décret n°2004-506 du 7 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604343", "@nortexte": "ECOD0470009D", "@numtexte": "2004-506", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006231241", "@num": "3", "#text": "Décret n°2004-506 du 7 juin 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604343", "@nortexte": "ECOD0470009D", "@numtexte": "2004-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006231241", "@num": "3", "#text": "Décret n°2004-506 du 7 juin 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604343", "@nortexte": "ECOD0470009D", "@numtexte": "2004-506", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006231242", "@num": "4", "#text": "Décret n°2004-506 du 7 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604343", "@nortexte": "ECOD0470009D", "@numtexte": "2004-506", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006231242", "@num": "4", "#text": "Décret n°2004-506 du 7 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604343", "@nortexte": "ECOD0470009D", "@numtexte": "2004-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006231243", "@num": "5", "#text": "Décret n°2004-506 du 7 juin 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604343", "@nortexte": "ECOD0470009D", "@numtexte": "2004-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006231243", "@num": "5", "#text": "Décret n°2004-506 du 7 juin 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604343", "@nortexte": "ECOD0470009D", "@numtexte": "2004-506", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006249165", "@num": "1", "#text": "Décret n°2006-127 du 6 février 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265175", "@nortexte": "BUDD0670005D", "@numtexte": "2006-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-06" }, { "@id": "LEGITEXT000018046515", "#text": "Décret n°2008-93 du 29 janvier 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018038935", "@nortexte": "BCFD0765846D", "@numtexte": "2008-93", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-29" }, { "@id": "LEGIARTI000021575617", "@num": "39", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 39", "@sens": "source", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000021575695", "@num": "8", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000042010625", "@num": "1", "#text": "Arrêté du 9 juin 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042007451", "@nortexte": "CPAD2014408A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-09" }, { "@id": "LEGIARTI000045121760", "@num": "L661-2", "#text": "Code de l'énergie - art. L661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615128", "@fin": "2003-12-31", "@num": "265 bis A", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615129", "@fin": "2005-01-01", "@num": "265 bis A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615130", "@fin": "2005-02-24", "@num": "265 bis A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615131", "@fin": "2005-12-31", "@num": "265 bis A", "@etat": "MODIFIE", "@debut": "2005-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615132", "@fin": "2006-01-06", "@num": "265 bis A", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615133", "@fin": "2006-12-27", "@num": "265 bis A", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615134", "@fin": "2007-01-01", "@num": "265 bis A", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615135", "@fin": "2007-12-28", "@num": "265 bis A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924005", "@fin": "2008-12-29", "@num": "265 bis A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008606", "@fin": "2010-01-01", "@num": "265 bis A", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021577889", "@fin": "2011-01-01", "@num": "265 bis A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023382195", "@fin": "2011-09-17", "@num": "265 bis A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024564559", "@fin": "2016-01-01", "@num": "265 bis A", "@etat": "ABROGE", "@debut": "2011-09-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les produits désignés ci-après, élaborés sous contrôle fiscal en vue d'être utilisés comme carburant ou combustible, bénéficient, dans la limite des quantités fixées par agrément, d'une réduction de la taxe intérieure de consommation dont les tarifs sont fixés au tableau B du 1 de l'article 265, ces taux de défiscalisation pouvant être revus à la hausse en fonction du contexte économique. Cette réduction est fixée comme suit :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\nDÉSIGNATION DES PRODUITS\n	\nRÉDUCTION \n\n(en euros par hectolitre) \n
\n \nAnnée\n \n
\n \n2009 \n \n	\n \n2010 \n \n	\n \n2011\n \n
\n 1. Esters méthyliques d'huile végétale incorporés au gazole ou au fioul domestique \n	\n \n 15,00 \n	\n \n 11,00 \n	\n \n 8,00 \n
\n 2. Esters méthyliques d'huile animale ou usagée incorporés au gazole ou au fioul domestique \n	\n \n 15,00 \n	\n \n 11 00 \n	\n \n 8 00 \n
\n 3. Contenu en alcool des dérivés de l'alcool éthylique incorporés aux supercarburants dont la composante alcool est d'origine agricole, sous nomenclature douanière combinée NC 220710 \n	\n \n 21,00 \n	\n \n 18,00 \n	\n \n 14,00 \n
\n 4. Alcool éthylique d'origine agricole, sous nomenclature douanière combinée NC 220710, incorporé aux supercarburants ou au superéthanol E85 repris à l'indice d'identification 55 \n	\n \n 21,00 \n	\n \n 18,00 \n	\n \n 14,00 \n
\n 5. Biogazole de synthèse \n	\n \n 15,00 \n	\n \n 11,00 \n	\n \n 8,00 \n
\n 6. Esters éthyliques d'huile végétale incorporés au gazole ou au fioul domestique \n	\n \n 21,00 \n	\n \n 18,00 \n	\n \n 14,00 \n

\n\n

1 bis. Abrogé.

2. Pour bénéficier de la réduction de la taxe intérieure de consommation, les unités de production des esters méthyliques d'huile végétale ou d'huile animale, des esters éthyliques d'huile végétale, de biogazole de synthèse, d'alcool éthylique et de ses dérivés doivent être agréées par le ministre chargé du budget après avis du ministre chargé de l'agriculture et du ministre chargé de l'industrie, sur procédure d'appel à candidatures publiée au Journal officiel des Communautés européennes.

2 bis. Pour l'année 2005, des agréments pour 130 000 tonnes supplémentaires par rapport aux agréments accordés en 2004 seront lancés par appel d'offres communautaire.

3. La durée de validité des agréments délivrés ne peut excéder six ans.

4. L'opérateur dont les unités sont agréées est tenu de mettre à la consommation en France ou de céder aux fins de mise à la consommation en France la quantité annuelle de biocarburants fixée par l'agrément qui lui a été accordé. Le transfert d'une partie d'un agrément délivré à une unité de production est autorisé au profit d'une autre unité agréée d'un même opérateur. Ce transfert donne lieu à accord préalable de l'administration des douanes.

En cas de mise à la consommation ou de cession aux fins de mise à la consommation en France d'une quantité inférieure à la quantité annuelle fixée par l'agrément, cette dernière peut être réduite dans les conditions fixées par décret.

5. La réduction de la taxe intérieure de consommation est accordée lors de la mise à la consommation en France des carburants et combustibles mélangés dans des entrepôts fiscaux de production ou de stockage situés dans la Communauté européenne aux produits désignés au 1, sur présentation d'un certificat de production émis par l'autorité désignée par l'Etat membre de production et d'un certificat de mélange délivré par l'administration chargée du contrôle des accises sur les huiles minérales.

6. Un décret précise les modalités d'application de ces dispositions. Toutefois, les règles relatives au premier appel à candidatures devant intervenir en application du 2 sont fixées par le ministre chargé du budget.

" } }, "LEGIARTI000021629800": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 quindecies", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2009-12-31", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021629800", "URL": "article/LEGI/ARTI/00/00/21/62/98/LEGIARTI000021629800.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 298", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000006053236", "#text": "Décret n°2006-127 du 6 février 2006", "@sens": "cible", "@cidtexte": "JORFTEXT000000265175", "@nortexte": "BUDD0670005D", "@numtexte": "2006-127", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-06" }, { "@id": "LEGIARTI000036206848", "@num": "1", "#text": "Décret n°2006-127 du 6 février 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265175", "@nortexte": "BUDD0670005D", "@numtexte": "2006-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-06" }, { "@id": "LEGIARTI000006249165", "@num": "1", "#text": "Décret n°2006-127 du 6 février 2006 - 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I. - Les personnes qui mettent à la consommation en France des essences reprises aux indices 11 et 11 bis et 11 ter du tableau B du 1 de l'article 265, du gazole repris à l'indice 22 et du superéthanol E85 repris à l'indice 55 de ce même tableau sont redevables d'un prélèvement supplémentaire de la taxe générale sur les activités polluantes.

II. - Son assiette est déterminée conformément aux dispositions du 1° du 2 de l'article 298 du code général des impôts, pour chaque carburant concerné.

III. - Son taux est fixé à 1, 75 % en 2006. Il est majoré de 1, 75 point en 2007, de 2, 25 points en 2008, de 0, 50 point en 2009 et de 0, 75 point en 2010.

Lors de la mise à la consommation des carburants mentionnés au I, les redevables émettent des certificats représentatifs des quantités, exprimées en pouvoir calorifique inférieur, de produits mentionnés au tableau du 1 de l'article 265 bis A que ces carburants incorporent.

Toutefois, les biocarburants désignés au 2 du tableau précité sont pris en compte pour le double de leur valeur réelle en pouvoir calorifique inférieur, dans des conditions précisées par arrêté du ministre chargé du budget.

Les modalités d'émission et de cession éventuelle des certificats sont précisées par décret.

Le taux du prélèvement est diminué :

1° Pour les essences ou le superéthanol E85, du rapport entre les quantités de produits mentionnés aux 3 et 4 du tableau du 1 de l'article 265 bis A inscrites dans les certificats produits à l'administration et les quantités, exprimées en pouvoir calorifique inférieur, de ces carburants, soumises au prélèvement ;

2° Pour le gazole, du rapport entre les quantités de produits mentionnés aux 1, 2, 5 et 6 du tableau du 1 de l'article précité inscrites dans les certificats produits à l'administration et les quantités, exprimées en pouvoir calorifique inférieur, de ce carburant, soumises au prélèvement.

IV. - Le fait générateur intervient et le prélèvement supplémentaire est exigible lors de la mise à la consommation des produits mentionnés au I à usage de carburant.

V. - Le prélèvement supplémentaire est déclaré et liquidé en une seule fois, au plus tard le 10 avril de chaque année et pour la première fois avant le 10 avril 2006. La déclaration est accompagnée du paiement et des certificats ayant servi au calcul du prélèvement. La forme de la déclaration et son contenu sont fixés conformément aux dispositions du 4 de l'article 95.

VI. - Les dispositions du présent article ne s'appliquent dans les départements d'outre-mer qu'à compter du 1er janvier 2013.

En cas de cessation d'activité, le prélèvement est liquidé dans les conditions prévues au troisième alinéa de l'article 266 undecies.

Le prélèvement est recouvré et contrôlé selon les mêmes procédures et sous les mêmes sanctions, garanties, sûretés et privilèges que ceux prévus par le présent code.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000021577889", "cible": false, "cidtexte": "JORFTEXT000021557902", "id": "LEGIARTI000021575617", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000021629800", "cible": true, "cidtexte": "JORFTEXT000021557902", "id": "LEGIARTI000021575617", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000021575617", "liens_entrants": true }

Article 39 ENTIEREMENT_MODIF (LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 (1))