{ "article": { "LEGIARTI000023347155": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "29", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023347155", "URL": "article/LEGI/ARTI/00/00/23/34/71/LEGIARTI000023347155.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023378314", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028510128", "@fin": "2999-01-01", "#text": "B. ― Mesures fiscales", "@debut": "2010-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028510126", "@fin": "2999-01-01", "#text": "I. ― IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2010-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023347051", "@fin": "2999-01-01", "#text": "TITRE IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2010-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023347057", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "2010-12-31" } ] }, "@cid": "JORFTEXT000023314376", "@nor": "BCRX1023155L", "@num": "2010-1657", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2010-1657 du 29 décembre 2010 de finances pour 2011 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000023314376", "@c_titre_court": "LOI n° 2010-1657 du 29 décembre 2010" }, { "@fin": "2999-01-01", "#text": "LOI n° 2010-1657 du 29 décembre 2010 de finances pour 2011 (1)", "@debut": "2010-12-31", "@id_txt": "LEGITEXT000023347050", "@c_titre_court": "LOI n° 2010-1657 du 29 décembre 2010" } ], "@date_publi": "2010-12-30", "@date_signature": "2010-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000023347155", "@fin": "2999-01-01", "@num": "29", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000023314553", "@fin": "2999-01-01", "@num": "29", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des douanes
\n Art. 265 ter\n
\n

\n
" } }, "LEGIARTI000023378314": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023378314", "URL": "article/LEGI/ARTI/00/00/23/37/83/LEGIARTI000023378314.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006071612", "#text": "Arrêté du 22 décembre 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006617641", "@num": "1", "#text": "Arrêté du 22 décembre 1978 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006617660", "@num": "10", "#text": "Arrêté du 22 décembre 1978 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006617661", "@num": "11", "#text": "Arrêté du 22 décembre 1978 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006617643", "@num": "2", "#text": "Arrêté du 22 décembre 1978 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006617644", "@num": "3", "#text": "Arrêté du 22 décembre 1978 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006617648", "@num": "4", "#text": "Arrêté du 22 décembre 1978 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006617651", "@num": "5", "#text": "Arrêté du 22 décembre 1978 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006617652", "@num": "5 bis", "#text": "Arrêté du 22 décembre 1978 - art. 5 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006617653", "@num": "6", "#text": "Arrêté du 22 décembre 1978 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006617654", "@num": "7", "#text": "Arrêté du 22 décembre 1978 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006617655", "@num": "8", "#text": "Arrêté du 22 décembre 1978 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006617656", "@num": "9", "#text": "Arrêté du 22 décembre 1978 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006617656", "@num": "9", "#text": "Arrêté du 22 décembre 1978 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006617658", "@num": "9 bis", "#text": "Arrêté du 22 décembre 1978 - art. 9 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006617659", "@num": "9 ter", "#text": "Arrêté du 22 décembre 1978 - art. 9 ter (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGITEXT000005629224", "#text": "Arrêté du 9 mars 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000582347", "@nortexte": "ECOD9970021A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2000-03-09" }, { "@id": "LEGIARTI000006619507", "@num": "2", "#text": "Arrêté du 9 mars 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000582347", "@nortexte": "ECOD9970021A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2000-03-09" }, { "@id": "LEGITEXT000005630831", "#text": "Arrêté du 19 mars 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000769540", "@nortexte": "ECOD0170005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2001-03-19" }, { "@id": "LEGITEXT000005632202", "#text": "Arrêté du 14 janvier 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000410122", "@nortexte": "ECOD0270001A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-01-14" }, { "@id": "LEGIARTI000006207994", "@num": "2", "#text": "Arrêté du 14 janvier 2002 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000410122", "@nortexte": "ECOD0270001A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-01-14" }, { "@id": "LEGITEXT000005634271", "#text": "Arrêté du 8 avril 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000236330", "@nortexte": "BUDD0370056A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2003-04-08" }, { "@id": "LEGIARTI000006218589", "@num": "2", "#text": "Arrêté du 8 avril 2003 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000236330", "@nortexte": "BUDD0370056A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2003-04-08" }, { "@id": "LEGIARTI000006617487", "@num": "10", "#text": "Décret n°2007-446 du 25 mars 2007 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000820344", "@nortexte": "BUDD0770031D", "@numtexte": "2007-446", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000006617486", "@num": "9", "#text": "Décret n°2007-446 du 25 mars 2007 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000820344", "@nortexte": "BUDD0770031D", "@numtexte": "2007-446", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000023347155", "@num": "29", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 29", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000030829568", "#text": "Arrêté du 10 novembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025070133", "@nortexte": "BCRD1131063A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-10" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - 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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGITEXT000030824953", "#text": "ARRÊTÉ du 3 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030824328", "@nortexte": "FCPD1513806A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000031975469", "@num": "10", "#text": "Arrêté du 19 janvier 2016 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000031974406", "@nortexte": "DEVR1603132A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-01-19" }, { "@id": "LEGITEXT000032386445", "#text": "Arrêté du 29 mars 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032385440", "@nortexte": "DEVR1609027A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-29" }, { "@id": "LEGITEXT000032386794", "#text": "Arrêté du 29 mars 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032385455", "@nortexte": "DEVR1609191A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-29" }, { "@id": "LEGITEXT000032428084", "#text": "Arrêté du 29 mars 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032425765", "@nortexte": "DEVR1608921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-29" }, { "@id": "LEGITEXT000032575489", "#text": "Décret n°2016-649 du 20 mai 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032553378", "@nortexte": "FCPD1502317D", "@numtexte": "2016-649", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-20" }, { "@id": "LEGITEXT000032863413", "#text": "Décret n°2016-935 du 7 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - 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art. 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1. Sont interdites l'utilisation à la carburation, la vente ou la mise en vente pour la carburation de produits dont l'utilisation et la vente pour cet usage n'ont pas été spécialement autorisées par des arrêtés du ministre chargé du budget et du ministre chargé de l'industrie.

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Sans préjudice des interdictions ou pénalités qui pourraient résulter d'autres dispositions législatives, les produits utilisés ou destinés à être utilisés en violation des prescriptions du premier alinéa sont assujettis à la taxe intérieure de consommation selon les modalités prévues au premier alinéa du 3 de l'article 265.

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2. L'utilisation, comme carburant agricole, d'huile végétale pure par les exploitants ayant produit les plantes dont l'huile est issue est autorisée.

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On entend par huile végétale pure l'huile, brute ou raffinée, produite à partir de plantes oléagineuses sans modification chimique par pression, extraction ou procédés comparables.

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Les huiles végétales pures utilisées dans les conditions prévues au présent article et à l'article 265 quater, à l'exclusion de l'utilisation comme carburant pour les véhicules des flottes captives des collectivités territoriales et de leurs groupements, bénéficient d'une exonération de la taxe intérieure de consommation.

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3. Les huiles végétales pures définies au 2 peuvent être utilisées, pures ou en mélange, comme carburant dans les véhicules, y compris ceux des transports en commun des personnes, des flottes captives des collectivités territoriales ou de leurs groupements qu'ils gèrent soit directement, soit par l'intermédiaire d'un contrat de délégation de service public, ayant conclu un protocole avec le préfet et le directeur régional des douanes territorialement compétents. A cet effet, ils concluent un protocole avec le préfet et le directeur régional des douanes territorialement compétents. Les huiles végétales sont utilisées dans ce cadre sous l'entière responsabilité des utilisateurs. Elles sont soumises à la taxe intérieure de consommation au tarif applicable au gazole identifié à l'indice 22 et mentionné au tableau B du 1 de l'article 265. Ce tarif est diminué de la valeur de la réduction appliquée aux esters méthyliques d'huile végétale mentionnés au 1 du tableau du 1 de l'article 265 bis A.

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Un décret détermine les conditions d'application du 2.

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Article 29 ENTIEREMENT_MODIF (LOI n° 2010-1657 du 29 décembre 2010 de finances pour 2011 (1))