{ "article": { "LEGIARTI000021580139": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "61", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021580139", "URL": "article/LEGI/ARTI/00/00/21/58/01/LEGIARTI000021580139.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021658292", "@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": "LEGISCTA000022317883", "@fin": "2999-01-01", "#text": "E. ― Autres mesures", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022317866", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021579826", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021579828", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2010-01-01" } ] }, "@cid": "JORFTEXT000021559075", "@nor": "BCFX0924140L", "@num": "2009-1674", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021559075", "@c_titre_court": "LOI n° 2009-1674 du 30 décembre 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1)", "@debut": "2010-01-01", "@id_txt": "LEGITEXT000021579821", "@c_titre_court": "LOI n° 2009-1674 du 30 décembre 2009" } ], "@date_publi": "2009-12-31", "@date_signature": "2009-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000021580139", "@fin": "2999-01-01", "@num": "61", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021559661", "@fin": "2999-01-01", "@num": "61", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des douanes
\n Art. 266 quindecies\n
\n

\n
" } }, "LEGIARTI000021658292": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 quindecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021658292", "URL": "article/LEGI/ARTI/00/00/21/65/82/LEGIARTI000021658292.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265175", "@nortexte": "BUDD0670005D", "@numtexte": "2006-127", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-06" }, { "@id": "LEGIARTI000006249178", "@num": "10", "#text": "Décret n°2006-127 du 6 février 2006 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265175", "@nortexte": "BUDD0670005D", "@numtexte": "2006-127", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-06" }, { "@id": "LEGIARTI000006249179", "@num": "11", "#text": "Décret n°2006-127 du 6 février 2006 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265175", "@nortexte": "BUDD0670005D", "@numtexte": "2006-127", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-06" }, { "@id": "LEGIARTI000006249180", "@num": "12", "#text": "Décret n°2006-127 du 6 février 2006 - art. 12 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265175", "@nortexte": "BUDD0670005D", "@numtexte": "2006-127", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-06" }, { "@id": "LEGIARTI000006249167", "@num": "2", "#text": "Décret n°2006-127 du 6 février 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265175", "@nortexte": "BUDD0670005D", "@numtexte": "2006-127", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-06" }, { "@id": "LEGIARTI000006249169", "@num": "3", "#text": "Décret n°2006-127 du 6 février 2006 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265175", "@nortexte": "BUDD0670005D", "@numtexte": "2006-127", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-06" }, { "@id": "LEGIARTI000006249170", "@num": "4", "#text": "Décret n°2006-127 du 6 février 2006 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265175", "@nortexte": "BUDD0670005D", "@numtexte": "2006-127", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-06" }, { "@id": "LEGIARTI000006249171", "@num": "5", "#text": "Décret n°2006-127 du 6 février 2006 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265175", "@nortexte": "BUDD0670005D", "@numtexte": "2006-127", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-06" }, { "@id": "LEGIARTI000006249172", "@num": "6", "#text": "Décret n°2006-127 du 6 février 2006 - 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art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000051315818", "@num": "15-14", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 15-14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000046438873", "@num": "15-15", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 15-15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000038601558", "@num": "17", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000051315904", "@num": "3", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000038601554", "@num": "4", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000046441571", "@num": "7", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000048887881", "@num": "9", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000042932279", "@num": "1", "#text": "Décret n°2020-1764 du 30 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042838017", "@nortexte": "TRER2033249D", "@numtexte": "2020-1764", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000042932275", "@num": "2", "#text": "Décret n°2020-1764 du 30 décembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042838017", "@nortexte": "TRER2033249D", "@numtexte": "2020-1764", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000046352184", "@num": "1", "#text": "Décret n°2022-1282 du 30 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046350982", "@nortexte": "ENER2135541D", "@numtexte": "2022-1282", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-09-30" }, { "@id": "LEGITEXT000046438272", "#text": "Décret n°2022-1330 du 17 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437760", "@nortexte": "ENER2221192D", "@numtexte": "2022-1330", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-17" }, { "@id": "LEGIARTI000046438286", "@num": "1", "#text": "Décret n°2022-1330 du 17 octobre 2022 - 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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 repris aux indices d'identification 11, 11 bis, 11 ter, 20, 22 et 55 du tableau B du 1 de l'article 265, 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.

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Article 61 ENTIEREMENT_MODIF (LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1))