{ "article": { "LEGIARTI000022522897": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "91", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022522897", "URL": "article/LEGI/ARTI/00/00/22/52/28/LEGIARTI000022522897.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022659034", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022659029", "@num": "1519 C", "#text": "Code général des impôts, CGI. - art. 1519 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022522717", "@fin": "2999-01-01", "#text": "TITRE VII : MODERNISER LA GOUVERNANCE DE LA PECHE MARITIME ET DE L'AQUACULTURE", "@debut": "2010-07-29" } ] }, "@cid": "JORFTEXT000022521587", "@nor": "AGRS0928330L", "@num": "2010-874", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2010-874 du 27 juillet 2010 de modernisation de l'agriculture et de la pêche (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022521587", "@c_titre_court": "LOI n°2010-874 du 27 juillet 2010" }, { "@fin": "2999-01-01", "#text": "LOI n° 2010-874 du 27 juillet 2010 de modernisation de l'agriculture et de la pêche (1)", "@debut": "2010-07-29", "@id_txt": "LEGITEXT000022522710", "@c_titre_court": "LOI n° 2010-874 du 27 juillet 2010" } ], "@date_publi": "2010-07-28", "@date_signature": "2010-07-27" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022522897", "@fin": "2999-01-01", "@num": "91", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022522086", "@fin": "2999-01-01", "@num": "91", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1519 B, Art. 1519 C\n
\n

\n
\n
" } }, "LEGIARTI000022659029": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2010-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000022659029", "URL": "article/LEGI/ARTI/00/00/22/65/90/LEGIARTI000022659029.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022522897", "@num": "91", "#text": "LOI n°2010-874\n du 27 juillet 2010 - art. 91", "@sens": "cible", "@cidtexte": "JORFTEXT000022521587", "@nortexte": "AGRS0928330L", "@numtexte": "2010-874", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000025090478", "#text": "Décret n°2011-2064\n du 30 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060146", "@nortexte": "EFIE1113659D", "@numtexte": "2011-2064", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGITEXT000025223755", "#text": "Décret n°2012-103\n du 27 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025208555", "@nortexte": "AGRM1125430D", "@numtexte": "2012-103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-27" }, { "@id": "LEGIARTI000025223806", "@num": "2", "#text": "Décret n°2012-103\n du 27 janvier 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025208555", "@nortexte": "AGRM1125430D", "@numtexte": "2012-103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-27" }, { "@id": "LEGIARTI000047055123", "@num": "3", "#text": "Décret n°2012-103\n du 27 janvier 2012 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025208555", "@nortexte": "AGRM1125430D", "@numtexte": "2012-103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-27" }, { "@id": "LEGIARTI000049854245", "@num": "4", "#text": "Décret n°2012-103\n du 27 janvier 2012 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025208555", "@nortexte": "AGRM1125430D", "@numtexte": "2012-103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-27" }, { "@id": "LEGIARTI000025223839", "@num": "5", "#text": "Décret n°2012-103\n du 27 janvier 2012 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025208555", "@nortexte": "AGRM1125430D", "@numtexte": "2012-103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-27" }, { "@id": "LEGIARTI000047055144", "@num": "5-1", "#text": "Décret n°2012-103\n du 27 janvier 2012 - art. 5-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025208555", "@nortexte": "AGRM1125430D", "@numtexte": "2012-103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-27" }, { "@id": "LEGITEXT000033678845", "#text": "Décret n°2016-1807 du 21 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033670563", "@nortexte": "DEVT1631201D", "@numtexte": "2016-1807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-21" }, { "@id": "LEGIARTI000033678855", "@num": "1", "#text": "Décret n°2016-1807 du 21 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033670563", "@nortexte": "DEVT1631201D", "@numtexte": "2016-1807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-21" }, { "@id": "LEGIARTI000047048088", "@num": "3", "#text": "Décret n°2023-28 du 23 janvier 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000047047313", "@nortexte": "ENER2231682D", "@numtexte": "2023-28", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-01-23" }, { "@id": "LEGIARTI000047048092", "@num": "5", "#text": "Décret n°2023-28 du 23 janvier 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000047047313", "@nortexte": "ENER2231682D", "@numtexte": "2023-28", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-01-23" }, { "@id": "LEGIARTI000006306290", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311906", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019383458", "@num": "315 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 315 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179439", "@num": "315 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 315 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019383448", "@num": "315 D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 315 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196236", "@num": "L912-1", "#text": "Code rural - art. L912-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022877270", "@fin": "2999-01-01", "#text": "C : Taxe sur les éoliennes maritimes", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179968", "@fin": "2999-01-01", "#text": "I : Taxes obligatoires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162664", "@fin": "2999-01-01", "#text": "Section VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306291", "@fin": "2010-07-29", "@num": "1519 C", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022659029", "@fin": "2016-01-01", "@num": "1519 C", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781801", "@fin": "2017-01-01", "@num": "1519 C", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814315", "@fin": "2020-01-01", "@num": "1519 C", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038846703", "@fin": "2021-01-01", "@num": "1519 C", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470779", "@fin": "2022-01-01", "@num": "1519 C", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982727", "@fin": "2023-01-01", "@num": "1519 C", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046874983", "@fin": "2025-02-16", "@num": "1519 C", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051220099", "@fin": "2999-01-01", "@num": "1519 C", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le produit de la taxe sur les installations de production d'électricité utilisant l'énergie mécanique du vent en mer mentionnée à l'article 1519 B est affecté au fonds national de compensation de l'énergie éolienne en mer, à l'exception des prélèvements mentionnés à l'article 1641 effectués au profit de l'Etat.

\n
\n

Les ressources de ce fonds sont réparties dans les conditions suivantes :

\n
\n

1° 50 % sont affectés aux communes littorales d'où des installations sont visibles. Il est tenu compte, dans la répartition de ce produit entre les communes, de la distance qui sépare les installations de l'un des points du territoire des communes concernées et de la population de ces dernières. Par exception, lorsque les installations sont visibles de plusieurs départements, la répartition est réalisée conjointement dans les départements concernés ;

2° 35 % sont affectés au comité national mentionné à l'article L. 912-1 du code rural et de la pêche maritime pour le financement de projets concourant à l'exploitation durable des ressources halieutiques. Ces projets sont présentés par les comités départementaux ou interdépartementaux ou les comités régionaux concernés par le développement de l'énergie éolienne en mer ainsi que par le comité national lorsque ces projets sont d'intérêt transrégional ;

3° 15 % sont affectés, à l'échelle de la façade maritime, au financement de projets concourant au développement durable des autres activités maritimes.

Les modalités de répartition, d'affectation et d'utilisation du produit de la taxe, la définition des catégories d'opérations éligibles et l'organisation du contrôle par l'Etat sont précisées par décret.

\n
" } }, "LEGIARTI000022659034": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2010-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000022659034", "URL": "article/LEGI/ARTI/00/00/22/65/90/LEGIARTI000022659034.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022522897", "@num": "91", "#text": "LOI n°2010-874\n du 27 juillet 2010 - art. 91", "@sens": "cible", "@cidtexte": "JORFTEXT000022521587", "@nortexte": "AGRS0928330L", "@numtexte": "2010-874", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000033678845", "#text": "Décret n°2016-1807 du 21 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033670563", "@nortexte": "DEVT1631201D", "@numtexte": "2016-1807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-21" }, { "@id": "LEGITEXT000047048077", "#text": "Décret n°2023-28 du 23 janvier 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047047313", "@nortexte": "ENER2231682D", "@numtexte": "2023-28", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-01-23" }, { "@id": "LEGIARTI000048662990", "@num": "1", "#text": "Décret n°2023-1245 du 22 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048660227", "@nortexte": "ENER2321920D", "@numtexte": "2023-1245", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-22" }, { "@id": "LEGITEXT000049853461", "#text": "Décret n°2024-646 du 28 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049835499", "@nortexte": "TREM2415044D", "@numtexte": "2024-646", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-28" }, { "@id": "LEGIARTI000048663148", "@num": "R211-7", "#text": "Code de l'énergie - art. R211-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219201", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046874983", "@num": "1519 C", "#text": "Code général des impôts, CGI. - art. 1519 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596458", "@num": "1635 quinquies", "#text": "Code général des impôts, CGI. - art. 1635 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051228554", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019383462", "@num": "315 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 315 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025225785", "@num": "325", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 325 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022877270", "@fin": "2999-01-01", "#text": "C : Taxe sur les éoliennes maritimes", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179968", "@fin": "2999-01-01", "#text": "I : Taxes obligatoires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162664", "@fin": "2999-01-01", "#text": "Section VII : Autres taxes communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général 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Il est institué au profit des communes et des usagers de la mer une taxe annuelle sur les installations de production d'électricité utilisant l'énergie mécanique du vent situées dans les eaux intérieures ou la mer territoriale.

La taxe est acquittée par l'exploitant de l'unité de production d'électricité utilisant l'énergie mécanique du vent.

La taxe est assise sur le nombre de mégawatts installés dans chaque unité de production d'électricité utilisant l'énergie mécanique du vent au 1er janvier de l'année d'imposition. Elle n'est pas due l'année de la mise en service de l'unité.

Le tarif annuel de la taxe est fixé à 13 137 € par mégawatt installé. Ce montant évolue chaque année comme l'indice de valeur du produit intérieur brut total, tel qu'il est estimé dans la projection économique présentée en annexe au projet de loi de finances de l'année.

Les éléments imposables sont déclarés avant le 1er janvier de l'année d'imposition.

Le contrôle, le recouvrement, le contentieux, les garanties et les sanctions de la taxe sont régis comme en matière de taxe foncière sur les propriétés bâties.

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Article 91 ENTIEREMENT_MODIF (LOI n° 2010-874 du 27 juillet 2010 de modernisation de l'agriculture et de la pêche (1))