{ "article": { "LEGIARTI000023987080": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L445-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-11-10", "DATE_DEBUT": "2011-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023987080", "URL": "article/LEGI/ARTI/00/00/23/98/70/LEGIARTI000023987080.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023181920", "@num": "7", "#text": "Loi n°2003-8 du 3 janvier 2003 - art. 7 (VT), I, alinéa 1", "@sens": "source", "@cidtexte": "JORFTEXT000000776748", "@nortexte": "ECOX0200139L", "@numtexte": "2003-8", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "#text": "Ordonnance n° 2011-504 du 9 mai 2011 - art. (V)", "@sens": "source", "@cidtexte": "JORFTEXT000023974937", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000023977706", "@num": "Annexe", "#text": "Ordonnance n°2011-504\n du 9 mai 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023974937", "@nortexte": "INDR1111324R", "@numtexte": "2011-504", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-05-09" }, { "@id": "LEGIARTI000039358706", "@num": "63", "#text": "LOI n°2019-1147 du 8 novembre 2019 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039355955", "@nortexte": "TREX1911204L", "@numtexte": "2019-1147", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000006231968", "@num": "L410-2", "#text": "Code de commerce - art. L410-2", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047717642", "@num": "L100-4", "#text": "Code de l'énergie - art. L100-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047299168", "@num": "L441-6", "#text": "Code de l'énergie - art. L441-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303832", "@num": "L443-1", "#text": "Code de l'énergie - art. L443-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987085", "@num": "L445-3", "#text": "Code de l'énergie - art. L445-3", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641327", "@num": "1519 HA", "#text": "Code général des impôts, CGI. - art. 1519 HA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023987078", "@fin": "2019-11-10", "#text": "Section 1 : Les tarifs réglementés de vente", "@debut": "2011-06-01" }, { "@id": "LEGISCTA000043158651", "@fin": "2999-01-01", "#text": "Section 1 : Champ d'application", "@debut": "2021-02-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023987076", "@fin": "2019-11-10", "#text": "Chapitre V : Les tarifs", "@debut": "2011-06-01" }, { "@id": "LEGISCTA000043158657", "@fin": "2999-01-01", "#text": "Chapitre V : Dispositions générales relatives aux gaz renouvelables injectés dans le réseau de gaz naturel", "@debut": "2021-02-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023987005", "@fin": "2999-01-01", "#text": "TITRE IV : LA COMMERCIALISATION", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023986803", "@fin": "2999-01-01", "#text": "LIVRE IV : LES DISPOSITIONS RELATIVES AU GAZ", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023989452", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2011-06-01" } ] }, "@cid": "LEGITEXT000023983208", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'énergie", "@debut": "2011-06-01", "@id_txt": "LEGITEXT000023983208", "@c_titre_court": "Code de l'énergie" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023987080", "@fin": "2019-11-10", "@num": "L445-1", "@etat": "ABROGE", "@debut": "2011-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043158643", "@fin": "2999-01-01", "@num": "L445-1", "@etat": "VIGUEUR", "@debut": "2021-02-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les dispositions du deuxième alinéa de l'article L. 410-2 du code de commerce s'appliquent aux tarifs réglementés de vente du gaz naturel mentionnés à l'article L. 445-3.

" } }, "LEGIARTI000023181920": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2010-12-09" } }, "META_COMMUN": { "ID": "LEGIARTI000023181920", "URL": "article/LEGI/ARTI/00/00/23/18/19/LEGIARTI000023181920.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Ordonnance n° 2011-504 du 9 mai 2011 article 6 : L'abrogation des dispositions mentionnées à l'article 4 ne prendra effet qu'à compter de la publication des dispositions réglementaires correspondantes du code de l'énergie pour ce qui concerne au I de l'article 7, au deuxième alinéa, les mots \" aux ministres chargés de l'économie et de l'énergie \" et, au troisième alinéa, les mots \" les ministres chargés de l'économie et de l'énergie \", aux deuxième et quatrième alinéas du VI de l'article 7, les mots \" le ministre chargé de l'énergie\" (Fin de vigueur : date indéterminée).

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006628136", "@num": "4", "#text": "LOI n° 2000-108 du 10 février 2000 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000750321", "@nortexte": "ECOX9800166L", "@numtexte": "2000-108", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-02-10" }, { "@id": "LEGIARTI000048701167", "@num": "18", "#text": "Loi n° 2004-803 du 9 août 2004 - art. 18 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787077", "@nortexte": "ECOX0300221L", "@numtexte": "2004-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000023181960", "@num": "66-1", "#text": "Loi n°2005-781 du 13 juillet 2005 - art. 66-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813253", "@nortexte": "ECOX0400059L", "@numtexte": "2005-781", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-13" }, { "@id": "LEGIARTI000020878369", "@num": "3", "#text": "Arrêté du 2 juin 2008 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018983055", "@nortexte": "DEVE0813708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-02" }, { "@id": "LEGIARTI000019326561", "@num": "1", "#text": "Décret n°2008-778 du 13 août 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000019326580", "@num": "4", "#text": "Décret n°2008-779\n du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325660", "@nortexte": "DEVE0815716D", "@numtexte": "2008-779", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000020879332", "@num": "3", "#text": "Arrêté du 24 juin 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020874011", "@nortexte": "DEVE0915568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-06-24" }, { "@id": "LEGIARTI000021505656", "@num": "1", "#text": "Décret n°2009-1603\n du 18 décembre 2009 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021504554", "@nortexte": "DEVE0929522D", "@numtexte": "2009-1603", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-18" }, { "@id": "LEGITEXT000021673585", "#text": "Arrêté du 21 décembre 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021533655", "@nortexte": "DEVE0929528A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-21" }, { "@id": "LEGIARTI000022036955", "@num": "3", "#text": "Arrêté du 25 janvier 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021781951", "@nortexte": "DEVE1002429A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-25" }, { "@id": "LEGIARTI000023176413", "@num": "5", "#text": "LOI n°2010-1488\n du 7 décembre 2010 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000023174854", "@nortexte": "EFIX1007918L", "@numtexte": "2010-1488", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-07" }, { "@id": "LEGIARTI000023977696", "@num": "4", "#text": "Ordonnance n°2011-504\n du 9 mai 2011 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000023974937", "@nortexte": "INDR1111324R", "@numtexte": "2011-504", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-05-09" }, { "@id": "LEGIARTI000025008806", "@num": "4", "#text": "Arrêté du 23 mai 2011 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025007235", "@nortexte": "INDR1114512A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-23" }, { "@id": "LEGIARTI000023987080", "@num": "L445-1", "#text": "Code de l'énergie - art. L445-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987083", "@num": "L445-2", "#text": "Code de l'énergie - art. L445-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987085", "@num": "L445-3", "#text": "Code de l'énergie - art. L445-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987091", "@num": "L445-5", "#text": "Code de l'énergie - art. L445-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987098", "@num": "L446-2", "#text": "Code de l'énergie - art. L446-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987100", "@num": "L446-3", "#text": "Code de l'énergie - art. L446-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987102", "@num": "L446-4", "#text": "Code de l'énergie - art. L446-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987116", "@num": "L452-1", "#text": "Code de l'énergie - art. L452-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987125", "@num": "L452-5", "#text": "Code de l'énergie - art. L452-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023359385", "@num": "1519 HA", "#text": "Code général des impôts, CGI. - art. 1519 HA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006231968", "@num": "L410-2", "#text": "Code de commerce - art. L410-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390402", "@num": "L2224-31", "#text": "Code général des collectivités territoriales - art. L2224-31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006099998", "@fin": "2016-01-01", "#text": "Titre II : La transparence et la régulation du secteur du gaz naturel.", "@debut": "2003-01-04" } ] }, "@cid": "JORFTEXT000000776748", "@nor": "ECOX0200139L", "@num": "2003-8", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2003-8 du 3 janvier 2003 relative aux marchés du gaz et de l'électricité et au service public de l'énergie (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000776748", "@c_titre_court": "Loi n°2003-8 du 3 janvier 2003" }, { "@fin": "2016-01-01", "#text": "Loi n° 2003-8 du 3 janvier 2003 relative aux marchés du gaz et de l'électricité et au service public de l'énergie", "@debut": "2003-01-04", "@id_txt": "LEGITEXT000005633839", "@c_titre_court": "Loi n° 2003-8 du 3 janvier 2003" } ], "@date_publi": "2003-01-04", "@date_signature": "2003-01-03" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006628374", "@fin": "2004-08-11", "@num": "7", "@etat": "MODIFIE", "@debut": "2003-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006628375", "@fin": "2005-07-14", "@num": "7", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006628376", "@fin": "2006-12-08", "@num": "7", "@etat": "MODIFIE", "@debut": "2005-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006628377", "@fin": "2010-07-14", "@num": "7", "@etat": "MODIFIE", "@debut": "2006-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022495493", "@fin": "2010-12-09", "@num": "7", "@etat": "MODIFIE", "@debut": "2010-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023181920", "@fin": "2016-01-01", "@num": "7", "@etat": "ABROGE", "@debut": "2010-12-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les dispositions du deuxième alinéa de l'article L. 410-2 du code de commerce s'appliquent aux tarifs d'utilisation des réseaux de transport et de distribution et des installations de gaz naturel liquéfié ainsi qu'aux tarifs réglementés de vente du gaz naturel.

Dans le respect des dispositions de l'alinéa précédent et du III du présent article, les propositions motivées de tarifs d'utilisation des réseaux de transport et de distribution de gaz naturel et des installations de gaz naturel liquéfié sont transmises par la Commission de régulation de l'énergie aux ministres chargés de l'économie et de l'énergie, notamment à la demande des opérateurs. La décision ministérielle est réputée acquise, sauf opposition de l'un des ministres, dans un délai de deux mois suivant la réception des propositions de la commission. Les tarifs sont publiés au Journal officiel par les ministres chargés de l'économie et de l'énergie.

Les décisions sur les autres tarifs visés au présent article sont prises par les ministres chargés de l'économie et de l'énergie, sur avis de la Commission de régulation de l'énergie.

La Commission de régulation de l'énergie formule ses propositions et ses avis, qui doivent être motivés, après avoir procédé à toute consultation qu'elle estime utile des acteurs du marché de l'énergie.

II.-Les tarifs réglementés de vente du gaz naturel sont définis en fonction des caractéristiques intrinsèques des fournitures et des coûts liés à ces fournitures. Ils couvrent l'ensemble de ces coûts à l'exclusion de toute subvention en faveur des clients éligibles. Ils sont harmonisés dans les zones de desserte respectives des différents distributeurs. Les différences de tarifs n'excèdent pas les différences relatives aux coûts de raccordement des distributions au réseau de transport de gaz naturel à haute pression.

III.-Les tarifs et conditions commerciales d'utilisation des réseaux de transport et de distribution de gaz naturel et des installations de gaz naturel liquéfié, y compris les installations fournissant les services auxiliaires, sont établis en fonction de critères publics, objectifs et non discriminatoires en tenant compte des caractéristiques du service rendu et des coûts liés à ce service. Figurent notamment parmi ces coûts les dépenses d'exploitation, de recherche et de développement nécessaires à la sécurité du réseau et à la maîtrise de la qualité du gaz naturel injecté ou soutiré ainsi que la partie du coût des extensions de réseaux restant à la charge des distributeurs et les coûts résultant de l'exécution des missions de service public. Les tarifs d'utilisation des réseaux publics de distribution de gaz naturel autres que ceux concédés en application de l'article 25-1 de la présente loi sont péréqués à l'intérieur de la zone de desserte de chaque gestionnaire. Pour les gestionnaires de réseaux visés au III de l'article L. 2224-31 du code général des collectivités territoriales, le tarif d'utilisation du réseau de distribution auquel ils sont raccordés est établi en tenant compte de leur participation financière initiale aux dépenses d'investissement nécessitées par leur raccordement.

Les opérateurs des réseaux de transport et de distribution de gaz naturel et les exploitants d'installations de gaz naturel liquéfié sont tenus de publier, de tenir à la disposition des utilisateurs et de communiquer à la Commission de régulation de l'énergie les conditions commerciales générales d'utilisation de leurs ouvrages et de leurs installations.

IV.-Les décrets en Conseil d'Etat pris en application du deuxième alinéa de l'article L. 410-2 du code de commerce peuvent prévoir des dérogations aux tarifs d'utilisation des réseaux de transport et de distribution et des installations de gaz naturel liquéfié, ainsi qu'aux conditions commerciales générales mentionnées au III. Ils déterminent les cas où ces dérogations sont justifiées par des modalités particulières d'utilisation des ouvrages et installations, notamment en cas de transit, ou par la nécessité d'investir dans de nouvelles infrastructures soit de transport, soit de distribution lorsqu'il est prévu de nouveaux réseaux de distribution de gaz visés par le III de l'article L. 2224-31 du code général des collectivités territoriales. Ces dérogations sont accordées conjointement par les ministres chargés de l'économie et de l'énergie, en prenant notamment en compte le plan indicatif pluriannuel mentionné à l'article 18 et après avis de la Commission de régulation de l'énergie.

V.-Les clients domestiques ayant droit à la tarification spéciale \" produit de première nécessité \" mentionnée à l'article 4 de la loi n° 2000-108 du 10 février 2000 précitée bénéficient également, pour une part de leur consommation, d'un tarif spécial de solidarité applicable à la fourniture de gaz naturel et aux services qui lui sont liés. Les modalités d'application de la tarification spéciale \" produit de première nécessité \" prévues au dernier alinéa du I du même article 4 sont applicables à la mise en place du tarif spécial de solidarité, notamment pour la transmission des fichiers aux fournisseurs de gaz naturel. Un décret en Conseil d'Etat précise les conditions d'application du présent V, en particulier pour les clients domestiques résidant dans un immeuble d'habitation chauffé collectivement.

VI.-Sous réserve de la nécessité de préserver le bon fonctionnement des réseaux de transport et de distribution de gaz naturel, tout producteur de biogaz peut conclure avec un fournisseur de gaz naturel mentionné à l'article 5 un contrat de vente de biogaz produit sur le territoire national à des conditions déterminées suivant des modalités précisées par décret en Conseil d'Etat. Les surcoûts éventuels qui en résultent pour le fournisseur font l'objet d'une compensation.

Le ministre chargé de l'énergie désigne, par une procédure transparente précisée par décret en Conseil d'Etat, un acheteur en dernier recours tenu de conclure un contrat d'achat de biogaz avec tout producteur de biogaz qui en fait la demande.

Il est institué un dispositif de garantie d'origine du biogaz.

Un décret précise les conditions dans lesquelles les ministres chargés de l'énergie et de l'économie arrêtent, après avis de la Commission de régulation de l'énergie :

-les conditions d'achat de biogaz ;

-la définition des installations de production qui peuvent bénéficier de l'obligation d'achat de biogaz ;

-les obligations qui s'imposent aux producteurs bénéficiant de l'obligation d'achat ;

-le dispositif de garantie d'origine ;

-la procédure de désignation de l'acheteur de dernier recours ;

-les mécanismes de compensation.

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Modifications effectuées en conséquence des articles 1er, 2, 4 (23°), 6 (7°) et 14 de l'ordonnance n° 2011-504 du 9 mai 2011 et de l'article 37-VI B (4°) de la loi n° 2012-1510 du 29 décembre 2012.

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L421-14", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023986826", "@num": "L421-4", "#text": "Code de l'énergie - art. L421-4", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987080", "@num": "L445-1", "#text": "Code de l'énergie - art. L445-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987091", "@num": "L445-5", "#text": "Code de l'énergie - art. L445-5", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987098", "@num": "L446-2", "#text": "Code de l'énergie - art. L446-2", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987116", "@num": "L452-1", "#text": "Code de l'énergie - art. L452-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022877271", "@fin": "2999-01-01", "#text": "D : Imposition forfaitaire sur les entreprises de réseaux", "@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": "LEGIARTI000023359385", "@fin": "2013-06-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517667", "@fin": "2014-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426873", "@fin": "2014-05-30", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042689", "@fin": "2015-06-06", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701860", "@fin": "2016-06-13", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701129", "@fin": "2017-05-05", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596595", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031068165", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036435906", "@fin": "2018-06-23", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100571", "@fin": "2019-06-08", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686720", "@fin": "2019-11-10", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039370222", "@fin": "2020-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470793", "@fin": "2020-07-25", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160007", "@fin": "2021-06-12", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663036", "@fin": "2022-05-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765036", "@fin": "2023-06-03", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623241", "@fin": "2024-06-02", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641327", "@fin": "2999-01-01", "@num": "1519 HA", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. ― L'imposition forfaitaire mentionnée à l'article 1635-0 quinquies s'applique aux installations de gaz naturel liquéfié, aux stockages souterrains de gaz naturel, aux canalisations de transport de gaz naturel, aux stations de compression du réseau de transport de gaz naturel et aux canalisations de transport d'autres hydrocarbures.

II. ― L'imposition forfaitaire est due chaque année par l'exploitant des installations, ouvrages et canalisations au 1er janvier de l'année d'imposition.

III. ― Le montant de l'imposition forfaitaire est fixé à :

― 2 543 750 € par installation de gaz naturel liquéfié dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 445-5, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code de l'énergie ;

― 508 750 € par site de stockage souterrain de gaz naturel dont les capacités sont soumises aux dispositions des articles L. 421-4 à L. 421-12 et L. 421-14 du code précité ;

― 509 € par kilomètre de canalisation de transport de gaz naturel appartenant à un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 445-5, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code précité ;

― 101 750 € par station de compression utilisée pour le fonctionnement d'un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 445-5, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code précité ;

― 509 € par kilomètre de canalisation de transport d'autres hydrocarbures.

IV. ― Le redevable de la taxe déclare, au plus tard le deuxième jour ouvré suivant le 1er mai de l'année d'imposition, les ouvrages, les installations et le nombre de kilomètres de canalisations exploitées par commune et par département.

Le contrôle, le recouvrement, le contentieux, les garanties, sûretés et privilèges sont régis comme en matière de cotisation foncière des entreprises.

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L421-14", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023986826", "@num": "L421-4", "#text": "Code de l'énergie - art. L421-4", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987080", "@num": "L445-1", "#text": "Code de l'énergie - art. L445-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987091", "@num": "L445-5", "#text": "Code de l'énergie - art. L445-5", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987098", "@num": "L446-2", "#text": "Code de l'énergie - art. L446-2", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987116", "@num": "L452-1", "#text": "Code de l'énergie - art. L452-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022877271", "@fin": "2999-01-01", "#text": "D : Imposition forfaitaire sur les entreprises de réseaux", "@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": "LEGIARTI000023359385", "@fin": "2013-06-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517667", "@fin": "2014-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426873", "@fin": "2014-05-30", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042689", "@fin": "2015-06-06", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701860", "@fin": "2016-06-13", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701129", "@fin": "2017-05-05", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596595", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031068165", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036435906", "@fin": "2018-06-23", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100571", "@fin": "2019-06-08", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686720", "@fin": "2019-11-10", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039370222", "@fin": "2020-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470793", "@fin": "2020-07-25", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160007", "@fin": "2021-06-12", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663036", "@fin": "2022-05-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765036", "@fin": "2023-06-03", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623241", "@fin": "2024-06-02", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641327", "@fin": "2999-01-01", "@num": "1519 HA", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. ― L'imposition forfaitaire mentionnée à l'article 1635-0 quinquies s'applique aux installations de gaz naturel liquéfié, aux stockages souterrains de gaz naturel, aux canalisations de transport de gaz naturel, aux stations de compression du réseau de transport de gaz naturel, aux canalisations de transport d'autres hydrocarbures et aux canalisations de transport de produits chimiques.

\n
\n

II. ― L'imposition forfaitaire est due chaque année par l'exploitant des installations, ouvrages et canalisations au 1er janvier de l'année d'imposition.

\n
\n

III. ― Le montant de l'imposition forfaitaire est fixé à :

\n
\n

― 500 € par kilomètre de canalisation de transport de produits chimiques ;

\n
\n

― 508 750 € par site de stockage souterrain de gaz naturel dont les capacités sont soumises aux dispositions des articles L. 421-4 à L. 421-12 et L. 421-14 du code précité ;

\n
\n

― 509 € par kilomètre de canalisation de transport d'autres hydrocarbures.

\n
\n

Le contrôle, le recouvrement, le contentieux, les garanties, sûretés et privilèges sont régis comme en matière de cotisation foncière des entreprises.

" } }, "LEGIARTI000029042689": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 HA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029042689", "URL": "article/LEGI/ARTI/00/00/29/04/26/LEGIARTI000029042689.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 37-VI B [4°] de la loi n° 2012-1510 du 29 décembre 2012.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023907869", "@num": "1", "#text": "Arrêté du 15 septembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022839438", "@nortexte": "BCRE1023150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-15" }, { "@id": "LEGIARTI000023821206", "@num": "2", "#text": "Décret n°2011-369\n du 4 avril 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023820120", "@nortexte": "EFIE1101846D", "@numtexte": "2011-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-04-04" }, { "@id": "LEGIARTI000029010362", "@num": "1", "#text": "Décret n°2014-549 du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029001181", "@nortexte": "FCPE1407468D", "@numtexte": "2014-549", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000031047941", "@num": "201", "#text": "LOI n°2015-992 du 17 août 2015 - art. 201", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046897004", "@num": "1586", "#text": "Code général des impôts, CGI. - art. 1586 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577224", "@num": "1635-0 quinquies", "#text": "Code général des impôts, CGI. - art. 1635-0 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023986846", "@num": "L421-14", "#text": "Code de l'énergie - art. L421-14", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023986826", "@num": "L421-4", "#text": "Code de l'énergie - art. L421-4", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987080", "@num": "L445-1", "#text": "Code de l'énergie - art. L445-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987091", "@num": "L445-5", "#text": "Code de l'énergie - art. L445-5", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987098", "@num": "L446-2", "#text": "Code de l'énergie - art. L446-2", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987116", "@num": "L452-1", "#text": "Code de l'énergie - art. L452-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022877271", "@fin": "2999-01-01", "#text": "D : Imposition forfaitaire sur les entreprises de réseaux", "@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": "LEGIARTI000023359385", "@fin": "2013-06-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517667", "@fin": "2014-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426873", "@fin": "2014-05-30", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042689", "@fin": "2015-06-06", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701860", "@fin": "2016-06-13", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701129", "@fin": "2017-05-05", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596595", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031068165", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036435906", "@fin": "2018-06-23", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100571", "@fin": "2019-06-08", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686720", "@fin": "2019-11-10", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039370222", "@fin": "2020-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470793", "@fin": "2020-07-25", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160007", "@fin": "2021-06-12", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663036", "@fin": "2022-05-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765036", "@fin": "2023-06-03", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623241", "@fin": "2024-06-02", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641327", "@fin": "2999-01-01", "@num": "1519 HA", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. ― L'imposition forfaitaire mentionnée à l'article 1635-0 quinquies s'applique aux installations de gaz naturel liquéfié, aux stockages souterrains de gaz naturel, aux canalisations de transport de gaz naturel, aux stations de compression du réseau de transport de gaz naturel, aux canalisations de transport d'autres hydrocarbures et aux canalisations de transport de produits chimiques.

II. ― L'imposition forfaitaire est due chaque année par l'exploitant des installations, ouvrages et canalisations au 1er janvier de l'année d'imposition.

III. ― Le montant de l'imposition forfaitaire est fixé à :

― 2 576 819 € par installation de gaz naturel liquéfié dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 445-5, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code de l'énergie ;

― 500 € par kilomètre de canalisation de transport de produits chimiques ;

― 515 364 € par site de stockage souterrain de gaz naturel dont les capacités sont soumises aux dispositions des articles L. 421-4 à L. 421-12 et L. 421-14 du code précité ;

― 516 € par kilomètre de canalisation de transport de gaz naturel appartenant à un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 445-5, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code précité ;

― 103 073 € par station de compression utilisée pour le fonctionnement d'un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 445-5, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code précité ;

― 516 € par kilomètre de canalisation de transport d'autres hydrocarbures.

Le contrôle, le recouvrement, le contentieux, les garanties, sûretés et privilèges sont régis comme en matière de cotisation foncière des entreprises.

" } }, "LEGIARTI000030701860": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 HA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-13", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030701860", "URL": "article/LEGI/ARTI/00/00/30/70/18/LEGIARTI000030701860.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 37-VI B [4°] de la loi n° 2012-1510 du 29 décembre 2012.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023907869", "@num": "1", "#text": "Arrêté du 15 septembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022839438", "@nortexte": "BCRE1023150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-15" }, { "@id": "LEGIARTI000023821206", "@num": "2", "#text": "Décret n°2011-369\n du 4 avril 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023820120", "@nortexte": "EFIE1101846D", "@numtexte": "2011-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-04-04" }, { "@id": "LEGIARTI000030675073", "@num": "1", "#text": "DÉCRET n°2015-608 du 3 juin 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030673448", "@nortexte": "FCPE1507720D", "@numtexte": "2015-608", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000031047941", "@num": "201", "#text": "LOI n°2015-992 du 17 août 2015 - art. 201", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046897004", "@num": "1586", "#text": "Code général des impôts, CGI. - art. 1586 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577224", "@num": "1635-0 quinquies", "#text": "Code général des impôts, CGI. - art. 1635-0 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023986846", "@num": "L421-14", "#text": "Code de l'énergie - art. L421-14", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023986826", "@num": "L421-4", "#text": "Code de l'énergie - art. L421-4", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987080", "@num": "L445-1", "#text": "Code de l'énergie - art. L445-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987091", "@num": "L445-5", "#text": "Code de l'énergie - art. L445-5", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987098", "@num": "L446-2", "#text": "Code de l'énergie - art. L446-2", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987116", "@num": "L452-1", "#text": "Code de l'énergie - art. L452-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022877271", "@fin": "2999-01-01", "#text": "D : Imposition forfaitaire sur les entreprises de réseaux", "@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": "LEGIARTI000023359385", "@fin": "2013-06-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517667", "@fin": "2014-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426873", "@fin": "2014-05-30", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042689", "@fin": "2015-06-06", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701860", "@fin": "2016-06-13", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701129", "@fin": "2017-05-05", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596595", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031068165", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036435906", "@fin": "2018-06-23", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100571", "@fin": "2019-06-08", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686720", "@fin": "2019-11-10", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039370222", "@fin": "2020-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470793", "@fin": "2020-07-25", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160007", "@fin": "2021-06-12", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663036", "@fin": "2022-05-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765036", "@fin": "2023-06-03", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623241", "@fin": "2024-06-02", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641327", "@fin": "2999-01-01", "@num": "1519 HA", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. ― L'imposition forfaitaire mentionnée à l'article 1635-0 quinquies s'applique aux installations de gaz naturel liquéfié, aux stockages souterrains de gaz naturel, aux canalisations de transport de gaz naturel, aux stations de compression du réseau de transport de gaz naturel, aux canalisations de transport d'autres hydrocarbures et aux canalisations de transport de produits chimiques.

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II. ― L'imposition forfaitaire est due chaque année par l'exploitant des installations, ouvrages et canalisations au 1er janvier de l'année d'imposition.

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III. ― Le montant de l'imposition forfaitaire est fixé à :

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― 2 600 010 € par installation de gaz naturel liquéfié dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 445-5, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code de l'énergie ;

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― 505 € par kilomètre de canalisation de transport de produits chimiques ;

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― 520 002 € par site de stockage souterrain de gaz naturel dont les capacités sont soumises aux dispositions des articles L. 421-4 à L. 421-12 et L. 421-14 du code précité ;

\n
\n

― 521 € par kilomètre de canalisation de transport de gaz naturel appartenant à un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 445-5, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code précité ;

\n
\n

― 104 001 € par station de compression utilisée pour le fonctionnement d'un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 445-5, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code précité ;

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― 521 € par kilomètre de canalisation de transport d'autres hydrocarbures.

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\n

Le contrôle, le recouvrement, le contentieux, les garanties, sûretés et privilèges sont régis comme en matière de cotisation foncière des entreprises.

" } }, "LEGIARTI000031068165": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 HA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031068165", "URL": "article/LEGI/ARTI/00/00/31/06/81/LEGIARTI000031068165.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes du III de l'article 201 de la loi n° 2015-992 du 17 août 2015, ces dispositions entrent en vigueur à compter de la date fixée par le décret mentionné à l'article L. 124-1 du code de l'énergie, et au plus tard à compter du 31 décembre 2018.

Aux termes de l'article 3 I du décret n° 2016-555 du 6 mai 2016, les dispositions du III de l'article 201 de la loi de transition énergétique prennent effet le 1er janvier 2018.

Modifications effectuées en conséquence de l'article 37-VI B [4°] de la loi n° 2012-1510 du 29 décembre 2012.

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I. - L'imposition forfaitaire mentionnée à l'article 1635-0 quinquies s'applique aux installations de gaz naturel liquéfié, aux stockages souterrains de gaz naturel, aux canalisations de transport de gaz naturel, aux stations de compression du réseau de transport de gaz naturel, aux canalisations de transport d'autres hydrocarbures et aux canalisations de transport de produits chimiques.

II. - L'imposition forfaitaire est due chaque année par l'exploitant des installations, ouvrages et canalisations au 1er janvier de l'année d'imposition.

III. - Le montant de l'imposition forfaitaire est fixé à :

- 2 647 018 € par installation de gaz naturel liquéfié dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code de l'énergie ;

- 514 € par kilomètre de canalisation de transport de produits chimiques ;

- 529 404 € par site de stockage souterrain de gaz naturel dont les capacités sont soumises aux dispositions des articles L. 421-4 à L. 421-12 et L. 421-14 du code précité ;

- 530 € par kilomètre de canalisation de transport de gaz naturel appartenant à un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code précité ;

- 105 881 € par station de compression utilisée pour le fonctionnement d'un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code précité ;

- 530 € par kilomètre de canalisation de transport d'autres hydrocarbures.

IV. - Le redevable de la taxe déclare, au plus tard le deuxième jour ouvré suivant le 1er mai de l'année d'imposition, les ouvrages, les installations et le nombre de kilomètres de canalisations exploitées par commune et par département.

Le contrôle, le recouvrement, le contentieux, les garanties, sûretés et privilèges sont régis comme en matière de cotisation foncière des entreprises.

" } }, "LEGIARTI000032701129": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 HA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-05", "DATE_DEBUT": "2016-06-13" } }, "META_COMMUN": { "ID": "LEGIARTI000032701129", "URL": "article/LEGI/ARTI/00/00/32/70/11/LEGIARTI000032701129.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 37-VI B [4°] de la loi n° 2012-1510 du 29 décembre 2012.

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L421-14", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023986826", "@num": "L421-4", "#text": "Code de l'énergie - art. L421-4", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987080", "@num": "L445-1", "#text": "Code de l'énergie - art. L445-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987091", "@num": "L445-5", "#text": "Code de l'énergie - art. L445-5", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987098", "@num": "L446-2", "#text": "Code de l'énergie - art. 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L452-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022877271", "@fin": "2999-01-01", "#text": "D : Imposition forfaitaire sur les entreprises de réseaux", "@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": "LEGIARTI000023359385", "@fin": "2013-06-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517667", "@fin": "2014-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426873", "@fin": "2014-05-30", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042689", "@fin": "2015-06-06", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701860", "@fin": "2016-06-13", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701129", "@fin": "2017-05-05", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596595", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031068165", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036435906", "@fin": "2018-06-23", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100571", "@fin": "2019-06-08", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686720", "@fin": "2019-11-10", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039370222", "@fin": "2020-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470793", "@fin": "2020-07-25", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160007", "@fin": "2021-06-12", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663036", "@fin": "2022-05-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765036", "@fin": "2023-06-03", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623241", "@fin": "2024-06-02", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641327", "@fin": "2999-01-01", "@num": "1519 HA", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

II. - L'imposition forfaitaire est due chaque année par l'exploitant des installations, ouvrages et canalisations au 1er janvier de l'année d'imposition.

III. - Le montant de l'imposition forfaitaire est fixé à :

- 2 626 010 € par installation de gaz naturel liquéfié dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 445-5, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code de l'énergie ;

- 510 € par kilomètre de canalisation de transport de produits chimiques ;

- 525 202 € par site de stockage souterrain de gaz naturel dont les capacités sont soumises aux dispositions des articles L. 421-4 à L. 421-12 et L. 421-14 du code précité ;

- 526 € par kilomètre de canalisation de transport de gaz naturel appartenant à un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 445-5, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code précité ;

- 105 041 € par station de compression utilisée pour le fonctionnement d'un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 445-5, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code précité ;

- 526 € par kilomètre de canalisation de transport d'autres hydrocarbures.

Le contrôle, le recouvrement, le contentieux, les garanties, sûretés et privilèges sont régis comme en matière de cotisation foncière des entreprises.

" } }, "LEGIARTI000034596595": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 HA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-05-05" } }, "META_COMMUN": { "ID": "LEGIARTI000034596595", "URL": "article/LEGI/ARTI/00/00/34/59/65/LEGIARTI000034596595.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 37-VI B [4°] de la loi n° 2012-1510 du 29 décembre 2012.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023907869", "@num": "1", "#text": "Arrêté du 15 septembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022839438", "@nortexte": "BCRE1023150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-15" }, { "@id": "LEGIARTI000023821206", "@num": "2", "#text": "Décret n°2011-369\n du 4 avril 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023820120", "@nortexte": "EFIE1101846D", "@numtexte": "2011-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-04-04" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000031047941", "@num": "201", "#text": "LOI n°2015-992 du 17 août 2015 - art. 201", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000034568256", "@num": "1", "#text": "Décret n°2017-698 du 2 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034566359", "@nortexte": "ECFE1707045D", "@numtexte": "2017-698", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046897004", "@num": "1586", "#text": "Code général des impôts, CGI. - art. 1586 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577224", "@num": "1635-0 quinquies", "#text": "Code général des impôts, CGI. - art. 1635-0 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023986846", "@num": "L421-14", "#text": "Code de l'énergie - art. L421-14", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023986826", "@num": "L421-4", "#text": "Code de l'énergie - art. L421-4", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987080", "@num": "L445-1", "#text": "Code de l'énergie - art. L445-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987091", "@num": "L445-5", "#text": "Code de l'énergie - art. L445-5", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987098", "@num": "L446-2", "#text": "Code de l'énergie - art. L446-2", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987116", "@num": "L452-1", "#text": "Code de l'énergie - art. L452-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022877271", "@fin": "2999-01-01", "#text": "D : Imposition forfaitaire sur les entreprises de réseaux", "@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": "LEGIARTI000023359385", "@fin": "2013-06-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517667", "@fin": "2014-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426873", "@fin": "2014-05-30", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042689", "@fin": "2015-06-06", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701860", "@fin": "2016-06-13", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701129", "@fin": "2017-05-05", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596595", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031068165", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036435906", "@fin": "2018-06-23", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100571", "@fin": "2019-06-08", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686720", "@fin": "2019-11-10", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039370222", "@fin": "2020-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470793", "@fin": "2020-07-25", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160007", "@fin": "2021-06-12", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663036", "@fin": "2022-05-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765036", "@fin": "2023-06-03", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623241", "@fin": "2024-06-02", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641327", "@fin": "2999-01-01", "@num": "1519 HA", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – L'imposition forfaitaire mentionnée à l'article 1635-0 quinquies s'applique aux installations de gaz naturel liquéfié, aux stockages souterrains de gaz naturel, aux canalisations de transport de gaz naturel, aux stations de compression du réseau de transport de gaz naturel, aux canalisations de transport d'autres hydrocarbures et aux canalisations de transport de produits chimiques.

II. – L'imposition forfaitaire est due chaque année par l'exploitant des installations, ouvrages et canalisations au 1er janvier de l'année d'imposition.

III. – Le montant de l'imposition forfaitaire est fixé à :

- 2 647 018 € par installation de gaz naturel liquéfié dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 445-5, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code de l'énergie ;

- 514 € par kilomètre de canalisation de transport de produits chimiques ;

- 529 404 € par site de stockage souterrain de gaz naturel dont les capacités sont soumises aux dispositions des articles L. 421-4 à L. 421-12 et L. 421-14 du code précité ;

- 530 € par kilomètre de canalisation de transport de gaz naturel appartenant à un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 445-5, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code précité ;

- 105 881 € par station de compression utilisée pour le fonctionnement d'un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 445-5, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code précité ;

- 530 € par kilomètre de canalisation de transport d'autres hydrocarbures.

IV. – Le redevable de la taxe déclare, au plus tard le deuxième jour ouvré suivant le 1er mai de l'année d'imposition, les ouvrages, les installations et le nombre de kilomètres de canalisations exploitées par commune et par département.

Le contrôle, le recouvrement, le contentieux, les garanties, sûretés et privilèges sont régis comme en matière de cotisation foncière des entreprises.

" } }, "LEGIARTI000036435906": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 HA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-06-23", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036435906", "URL": "article/LEGI/ARTI/00/00/36/43/59/LEGIARTI000036435906.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes de l'article 3 I du décret n° 2016-555 du 6 mai 2016, les dispositions du III de l'article 201 de la loi de transition énergétique prennent effet le 1er janvier 2018.

Modifications effectuées en conséquence de l'article 37-VI B [4°] de la loi n° 2012-1510 du 29 décembre 2012.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023907869", "@num": "1", "#text": "Arrêté du 15 septembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022839438", "@nortexte": "BCRE1023150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-15" }, { "@id": "LEGIARTI000023821206", "@num": "2", "#text": "Décret n°2011-369\n du 4 avril 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023820120", "@nortexte": "EFIE1101846D", "@numtexte": "2011-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-04-04" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000031047941", "@num": "201", "#text": "LOI n°2015-992 du 17 août 2015 - art. 201", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000036397149", "@num": "12", "#text": "LOI n°2017-1839 du 30 décembre 2017 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339396", "@nortexte": "TREX1722331L", "@numtexte": "2017-1839", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046897004", "@num": "1586", "#text": "Code général des impôts, CGI. - art. 1586 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577224", "@num": "1635-0 quinquies", "#text": "Code général des impôts, CGI. - art. 1635-0 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023986846", "@num": "L421-14", "#text": "Code de l'énergie - art. L421-14", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036398090", "@num": "L421-3-1", "#text": "Code de l'énergie - art. L421-3-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987080", "@num": "L445-1", "#text": "Code de l'énergie - art. L445-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987116", "@num": "L452-1", "#text": "Code de l'énergie - art. L452-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022877271", "@fin": "2999-01-01", "#text": "D : Imposition forfaitaire sur les entreprises de réseaux", "@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": "LEGIARTI000023359385", "@fin": "2013-06-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517667", "@fin": "2014-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426873", "@fin": "2014-05-30", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042689", "@fin": "2015-06-06", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701860", "@fin": "2016-06-13", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701129", "@fin": "2017-05-05", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596595", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031068165", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036435906", "@fin": "2018-06-23", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100571", "@fin": "2019-06-08", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686720", "@fin": "2019-11-10", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039370222", "@fin": "2020-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470793", "@fin": "2020-07-25", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160007", "@fin": "2021-06-12", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663036", "@fin": "2022-05-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765036", "@fin": "2023-06-03", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623241", "@fin": "2024-06-02", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641327", "@fin": "2999-01-01", "@num": "1519 HA", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-L'imposition forfaitaire mentionnée à l'article 1635-0 quinquies s'applique aux installations de gaz naturel liquéfié, aux stockages souterrains de gaz naturel, aux canalisations de transport de gaz naturel, aux stations de compression du réseau de transport de gaz naturel, aux canalisations de transport d'autres hydrocarbures et aux canalisations de transport de produits chimiques.

II.-L'imposition forfaitaire est due chaque année par l'exploitant des installations, ouvrages et canalisations au 1er janvier de l'année d'imposition.

III.-Le montant de l'imposition forfaitaire est fixé à :

-2 647 018 € par installation de gaz naturel liquéfié dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code de l'énergie ;

-514 € par kilomètre de canalisation de transport de produits chimiques ;

-529 404 € par site de stockage souterrain de gaz naturel dont les capacités sont soumises aux dispositions des articles L. 421-3-1 à L. 421-12 et L. 421-14 du code précité ;

-530 € par kilomètre de canalisation de transport de gaz naturel appartenant à un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code précité ;

-105 881 € par station de compression utilisée pour le fonctionnement d'un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code précité ;

-530 € par kilomètre de canalisation de transport d'autres hydrocarbures.

IV.-Le redevable de la taxe déclare, au plus tard le deuxième jour ouvré suivant le 1er mai de l'année d'imposition, les ouvrages, les installations et le nombre de kilomètres de canalisations exploitées par commune et par département.

Le contrôle, le recouvrement, le contentieux, les garanties, sûretés et privilèges sont régis comme en matière de cotisation foncière des entreprises.

" } }, "LEGIARTI000037100571": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 HA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "2018-06-23" } }, "META_COMMUN": { "ID": "LEGIARTI000037100571", "URL": "article/LEGI/ARTI/00/00/37/10/05/LEGIARTI000037100571.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 37-VI B [4°] de la loi n° 2012-1510 du 29 décembre 2012.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023907869", "@num": "1", "#text": "Arrêté du 15 septembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022839438", "@nortexte": "BCRE1023150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-15" }, { "@id": "LEGIARTI000023821206", "@num": "2", "#text": "Décret n°2011-369\n du 4 avril 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023820120", "@nortexte": "EFIE1101846D", "@numtexte": "2011-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-04-04" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000031047941", "@num": "201", "#text": "LOI n°2015-992 du 17 août 2015 - art. 201", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000037091656", "@num": "1", "#text": "Décret n°2018-500 du 20 juin 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037090889", "@nortexte": "ECOE1807256D", "@numtexte": "2018-500", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-20" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046897004", "@num": "1586", "#text": "Code général des impôts, CGI. - art. 1586 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577224", "@num": "1635-0 quinquies", "#text": "Code général des impôts, CGI. - art. 1635-0 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023986846", "@num": "L421-14", "#text": "Code de l'énergie - art. L421-14", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036398090", "@num": "L421-3-1", "#text": "Code de l'énergie - art. L421-3-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987080", "@num": "L445-1", "#text": "Code de l'énergie - art. L445-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987116", "@num": "L452-1", "#text": "Code de l'énergie - art. L452-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022877271", "@fin": "2999-01-01", "#text": "D : Imposition forfaitaire sur les entreprises de réseaux", "@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": "LEGIARTI000023359385", "@fin": "2013-06-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517667", "@fin": "2014-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426873", "@fin": "2014-05-30", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042689", "@fin": "2015-06-06", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701860", "@fin": "2016-06-13", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701129", "@fin": "2017-05-05", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596595", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031068165", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036435906", "@fin": "2018-06-23", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100571", "@fin": "2019-06-08", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686720", "@fin": "2019-11-10", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039370222", "@fin": "2020-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470793", "@fin": "2020-07-25", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160007", "@fin": "2021-06-12", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663036", "@fin": "2022-05-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765036", "@fin": "2023-06-03", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623241", "@fin": "2024-06-02", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641327", "@fin": "2999-01-01", "@num": "1519 HA", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-L'imposition forfaitaire mentionnée à l'article 1635-0 quinquies s'applique aux installations de gaz naturel liquéfié, aux stockages souterrains de gaz naturel, aux canalisations de transport de gaz naturel, aux stations de compression du réseau de transport de gaz naturel, aux canalisations de transport d'autres hydrocarbures et aux canalisations de transport de produits chimiques.

II.-L'imposition forfaitaire est due chaque année par l'exploitant des installations, ouvrages et canalisations au 1er janvier de l'année d'imposition.

III.-Le montant de l'imposition forfaitaire est fixé à :

-2 673 488 € par installation de gaz naturel liquéfié dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code de l'énergie ;

-519 € par kilomètre de canalisation de transport de produits chimiques ;

-534 698 € par site de stockage souterrain de gaz naturel dont les capacités sont soumises aux dispositions des articles L. 421-3-1 à L. 421-12 et L. 421-14 du code précité ;

-535 € par kilomètre de canalisation de transport de gaz naturel appartenant à un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code précité ;

-106 940 € par station de compression utilisée pour le fonctionnement d'un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code précité ;

-535 € par kilomètre de canalisation de transport d'autres hydrocarbures.

IV.-Le redevable de la taxe déclare, au plus tard le deuxième jour ouvré suivant le 1er mai de l'année d'imposition, les ouvrages, les installations et le nombre de kilomètres de canalisations exploitées par commune et par département.

Le contrôle, le recouvrement, le contentieux, les garanties, sûretés et privilèges sont régis comme en matière de cotisation foncière des entreprises.

" } }, "LEGIARTI000038686720": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 HA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-11-10", "DATE_DEBUT": "2019-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000038686720", "URL": "article/LEGI/ARTI/00/00/38/68/67/LEGIARTI000038686720.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 37-VI B 4° de la loi n° 2012-1510 du 29 décembre 2012.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023907869", "@num": "1", "#text": "Arrêté du 15 septembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022839438", "@nortexte": "BCRE1023150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-15" }, { "@id": "LEGIARTI000023821206", "@num": "2", "#text": "Décret n°2011-369\n du 4 avril 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023820120", "@nortexte": "EFIE1101846D", "@numtexte": "2011-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-04-04" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000031047941", "@num": "201", "#text": "LOI n°2015-992 du 17 août 2015 - art. 201", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000038617837", "@num": "1", "#text": "Décret n°2019-559 du 6 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038559363", "@nortexte": "ECOE1907435D", "@numtexte": "2019-559", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046897004", "@num": "1586", "#text": "Code général des impôts, CGI. - art. 1586 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577224", "@num": "1635-0 quinquies", "#text": "Code général des impôts, CGI. - art. 1635-0 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023986846", "@num": "L421-14", "#text": "Code de l'énergie - art. L421-14", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036398090", "@num": "L421-3-1", "#text": "Code de l'énergie - art. L421-3-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987080", "@num": "L445-1", "#text": "Code de l'énergie - art. L445-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987116", "@num": "L452-1", "#text": "Code de l'énergie - art. L452-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022877271", "@fin": "2999-01-01", "#text": "D : Imposition forfaitaire sur les entreprises de réseaux", "@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": "LEGIARTI000023359385", "@fin": "2013-06-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517667", "@fin": "2014-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426873", "@fin": "2014-05-30", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042689", "@fin": "2015-06-06", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701860", "@fin": "2016-06-13", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701129", "@fin": "2017-05-05", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596595", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031068165", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036435906", "@fin": "2018-06-23", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100571", "@fin": "2019-06-08", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686720", "@fin": "2019-11-10", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039370222", "@fin": "2020-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470793", "@fin": "2020-07-25", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160007", "@fin": "2021-06-12", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663036", "@fin": "2022-05-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765036", "@fin": "2023-06-03", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623241", "@fin": "2024-06-02", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641327", "@fin": "2999-01-01", "@num": "1519 HA", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-L'imposition forfaitaire mentionnée à l'article 1635-0 quinquies s'applique aux installations de gaz naturel liquéfié, aux stockages souterrains de gaz naturel, aux canalisations de transport de gaz naturel, aux stations de compression du réseau de transport de gaz naturel, aux canalisations de transport d'autres hydrocarbures et aux canalisations de transport de produits chimiques.

II.-L'imposition forfaitaire est due chaque année par l'exploitant des installations, ouvrages et canalisations au 1er janvier de l'année d'imposition.

III.-Le montant de l'imposition forfaitaire est fixé à :

-2 708 243 € par installation de gaz naturel liquéfié dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code de l'énergie ;

-526 € par kilomètre de canalisation de transport de produits chimiques ;

-541 649 € par site de stockage souterrain de gaz naturel dont les capacités sont soumises aux dispositions des articles L. 421-3-1 à L. 421-12 et L. 421-14 du code précité ;

-542 € par kilomètre de canalisation de transport de gaz naturel appartenant à un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code précité ;

-108 330 € par station de compression utilisée pour le fonctionnement d'un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 445-1 à L. 445-3, L. 446-2 à L. 446-4, L. 452-1 et L. 452-5 du code précité ;

-542 € par kilomètre de canalisation de transport d'autres hydrocarbures.

IV.-Le redevable de la taxe déclare, au plus tard le deuxième jour ouvré suivant le 1er mai de l'année d'imposition, les ouvrages, les installations et le nombre de kilomètres de canalisations exploitées par commune et par département.

Le contrôle, le recouvrement, le contentieux, les garanties, sûretés et privilèges sont régis comme en matière de cotisation foncière des entreprises.

" } }, "LEGIARTI000039358706": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "63", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-11-10" } }, "META_COMMUN": { "ID": "LEGIARTI000039358706", "URL": "article/LEGI/ARTI/00/00/39/35/87/LEGIARTI000039358706.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039370237", "@num": "L224-3", "#text": "Code de la consommation - art. L224-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039370222", "@num": "1519 HA", "#text": "Code général des impôts, CGI. - art. 1519 HA (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039369500", "@num": "L2224-31", "#text": "Code général des collectivités territoriales - art. L2224-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000023987076", "#text": "Code de l'énergie - Chapitre V : Les tarifs (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000023987078", "#text": "Code de l'énergie - Section 1 : Les tarifs réglementés de vente (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000039362968", "#text": "Code de l'énergie - Section 1 bis : La fourniture de dernier recours (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000039362972", "#text": "Code de l'énergie - Section 1 ter : La fourniture de secours (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000023987089", "#text": "Code de l'énergie - Section 2 : Le tarif spécial de solidarité (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039370284", "@num": "L111-88", "#text": "Code de l'énergie - art. L111-88 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039370274", "@num": "L121-32", "#text": "Code de l'énergie - art. L121-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039370266", "@num": "L121-46", "#text": "Code de l'énergie - art. L121-46 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039362820", "@num": "L131-4", "#text": "Code de l'énergie - art. L131-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987015", "@num": "L441-4", "#text": "Code de l'énergie - art. L441-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039370261", "@num": "L441-5", "#text": "Code de l'énergie - art. L441-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039370246", "@num": "L443-12", "#text": "Code de l'énergie - art. L443-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039370253", "@num": "L443-6", "#text": "Code de l'énergie - art. L443-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039362939", "@num": "L443-9-1", "#text": "Code de l'énergie - art. L443-9-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039362970", "@num": "L443-9-2", "#text": "Code de l'énergie - art. L443-9-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039362974", "@num": "L443-9-3", "#text": "Code de l'énergie - art. L443-9-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987080", "@num": "L445-1", "#text": "Code de l'énergie - art. L445-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987083", "@num": "L445-2", "#text": "Code de l'énergie - art. L445-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987085", "@num": "L445-3", "#text": "Code de l'énergie - art. L445-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028747807", "@num": "L445-4", "#text": "Code de l'énergie - art. L445-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000039358579", "@fin": "2999-01-01", "#text": "Chapitre VIII : Tarifs réglementés de vente de gaz et d'électricité", "@debut": "2019-11-10" } ] }, "@cid": "JORFTEXT000039355955", "@nor": "TREX1911204L", "@num": "2019-1147", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2019-1147 du 8 novembre 2019 relative à l'énergie et au climat (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000039355955", "@c_titre_court": "LOI n° 2019-1147 du 8 novembre 2019" }, { "@fin": "2999-01-01", "#text": "LOI n° 2019-1147 du 8 novembre 2019 relative à l'énergie et au climat (1)", "@debut": "2019-11-10", "@id_txt": "LEGITEXT000039358571", "@c_titre_court": "LOI n°2019-1147 du 8 novembre 2019" } ], "@date_publi": "2019-11-09", "@date_signature": "2019-11-08", "@num_parution_jo": "0261" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039358706", "@fin": "2999-01-01", "@num": "63", "@etat": "VIGUEUR", "@debut": "2019-11-10", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000039356026", "@fin": "2999-01-01", "@num": "63", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\nI. à IV. - A abrogé les dispositions suivantes :

- Code de l'énergie\n
\n Sct. Chapitre V : Les tarifs, Sct. Section 1 : Les tarifs réglementés de vente, Art. L445-1, Art. L445-2, Art. L445-3, Art. L445-4, Sct. Section 2 : Le tarif spécial de solidarité\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code de l'énergie\n
\n Art. L111-88, Art. L121-32, Art. L121-46, Art. L441-5, Art. L443-6, Art. L443-12\n
\n

- Code de la consommation\n
\n Art. L224-3\n
\n

- Code général des collectivités territoriales\n
\n Art. L2224-31\n
\n

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

\n
\n

A abrogé les dispositions suivantes :

- Code de l'énergie\n
\n Art. L441-4\n
\n

\n
\n

A créé les dispositions suivantes :

- Code de l'énergie\n
\n Sct. Section 1 bis : La fourniture de dernier recours, Art. L443-9-1, Art. L131-4, Art. L443-9-2, Sct. Section 1 ter : La fourniture de secours, Art. L443-9-3\n
\n

V. - Les dispositions du code de l'énergie modifiées ou abrogées par le présent article et les dispositions réglementaires prises pour leur application restent applicables dans leur rédaction antérieure à la présente loi aux contrats de fourniture de gaz souscrits aux tarifs mentionnés à l'article L. 445-3 dudit code, dans sa rédaction antérieure à la présente loi, en cours d'exécution à la date de publication de la présente loi, dans les conditions suivantes :
\n
\n1° Pour les consommateurs finals non domestiques consommant moins de 30 000 kilowattheures par an, jusqu'au premier jour du treizième mois suivant la publication de la présente loi ;
\n
\n2° Pour les consommateurs finals domestiques consommant moins de 30 000 kilowattheures par an ainsi que pour les propriétaires uniques d'un immeuble à usage principal d'habitation consommant moins de 150 000 kilowattheures par an et les syndicats des copropriétaires d'un tel immeuble, jusqu'au 30 juin 2023.
\n
\nVI. - Les dispositions du code de l'énergie modifiées ou abrogées par le présent article et les dispositions réglementaires prises pour leur application restent applicables dans leur rédaction antérieure à la présente loi, dans les conditions précisées aux 1° et 2° du V du présent article, aux clients ayant précédemment souscrit un contrat de fourniture de gaz aux tarifs mentionnés à l'article L. 445-3 du code de l'énergie dans sa rédaction antérieure à la présente loi qui ont vu ce contrat résilié à la suite d'une erreur commise par le gestionnaire du réseau ou par un fournisseur, lors du traitement d'une demande de résiliation émanant d'un autre consommateur.
\n
\nVII. - Les fournisseurs de gaz naturel informent leurs clients ayant souscrit un contrat aux tarifs mentionnés à l'article L. 445-3 du code de l'énergie, dans sa rédaction antérieure à la présente loi, de la date de fin de l'éligibilité de ces clients à ces tarifs réglementés, de la disponibilité des offres de marché et de l'existence du comparateur d'offres mentionné à l'article L. 122-3 du même code, selon des modalités précisées par un arrêté conjoint des ministres chargés de l'énergie et de la consommation. Cette information, présentée de manière neutre, compréhensible et visible, est délivrée :
\n
\n1° A la date d'entrée en vigueur de l'arrêté mentionné au premier alinéa du présent VII et au plus tard trois mois après la publication de la présente loi, sur les factures émises par les fournisseurs à destination des clients mentionnés au même premier alinéa ainsi que sur tout support durable qui leur est adressé et lors de tout échange téléphonique relatifs à leur contrat aux tarifs réglementés. L'information délivrée sur les factures comporte les données nécessaires au changement d'offre ou de fournisseur ;
\n
\n2° A la date d'entrée en vigueur de l'arrêté mentionné audit premier alinéa et au plus tard trois mois après la publication de la présente loi, sur les pages publiques du site internet des fournisseurs consacrées aux tarifs réglementés de vente du gaz naturel ainsi que sur celles de l'espace personnel des consommateurs auxdits tarifs ;
\n
\n3° Pour les consommateurs finals mentionnés au 1° du V du présent article, par trois courriers spécifiques dont le modèle est préalablement approuvé par les ministres chargés de l'énergie et de la consommation, adressés aux échéances suivantes :
\n
\na) Au plus tard trois mois après la publication de la présente loi ;
\n
\nb) Six mois avant la date de suppression des tarifs réglementés de vente les concernant ;
\n
\nc) Trois mois avant la date de suppression des tarifs réglementés de vente les concernant ;
\n
\n4° Pour les consommateurs finals mentionnés au 2° du V du présent article, par cinq courriers dédiés dont le contenu est préalablement approuvé par les ministres chargés de l'énergie et de la consommation, adressés aux échéances suivantes :
\n
\na) Au plus tard six mois après la publication de la présente loi ;
\n
\nb) Entre le 5 janvier 2021 et le 5 février 2021 ;
\n
\nc) Entre le 15 mai 2022 et le 15 juin 2022 ;
\n
\nd) Entre le 15 novembre 2022 et le 15 décembre 2022 ;
\n
\ne) En mars 2023.
\n
\nVIII. - Le médiateur national de l'énergie et la Commission de régulation de l'énergie communiquent auprès du grand public au sujet de la disparition progressive des tarifs mentionnés à l'article L. 445-3 du code de l'énergie dans sa rédaction antérieure à la présente loi. Cette communication fait notamment état de la disponibilité des offres de marché et de l'existence du comparateur d'offres mentionné à l'article L. 122-3 du même code.
\n
\nIX. - Jusqu'aux échéances prévues au V, les fournisseurs assurant la fourniture des clients ayant souscrit un contrat aux tarifs mentionnés à l'article L. 445-3 du code de l'énergie, dans sa rédaction antérieure à la présente loi, sont tenus d'accorder, à leurs frais, à toute entreprise disposant d'une autorisation de fourniture de gaz naturel qui en ferait la demande, dans des conditions objectives, transparentes et non discriminatoires, l'accès aux données dont ils disposent de contact et de consommation de ceux de leurs clients qui bénéficient auprès d'eux desdits tarifs réglementés.
\n
\nPréalablement à la mise à disposition de ces informations, les fournisseurs recueillent dans un premier temps et jusqu'au 30 septembre 2022 l'accord exprès et s'assurent dans un deuxième temps à partir du 1er octobre 2022 de l'absence d'opposition des clients mentionnés au 2° du V du présent article. Ils s'assurent par ailleurs de l'absence d'opposition des clients mentionnés au 1° du même V pour la communication de leurs données de contact à caractère personnel. Les consommateurs mentionnés aux 1° et 2° dudit V peuvent faire valoir à tout moment leur droit d'accès et de rectification aux informations les concernant et demander le retrait de ces informations de la base ainsi constituée.
\n
\nLa liste des informations mises à disposition par les fournisseurs assurant la fourniture de clients aux tarifs réglementés de vente du gaz naturel au titre du premier alinéa du présent IX est fixée par arrêté conjoint des ministres chargés de l'énergie et de la consommation sur proposition de la Commission de régulation de l'énergie et après avis de la Commission nationale de l'informatique et des libertés.
\n
\nLes modalités d'acceptation et d'opposition par les clients à la communication de leurs données à caractère personnel, de mise à disposition et d'actualisation des données mentionnées au premier alinéa du présent IX sont précisées par arrêté conjoint des ministres chargés de l'énergie et de la consommation, après avis de la Commission de régulation de l'énergie et de la Commission nationale de l'informatique et des libertés.
\n
\nX. - Les fournisseurs de gaz naturel communiquent par voie postale à leurs clients qui bénéficient encore des tarifs mentionnés à l'article L. 445-3 du code de l'énergie dans sa rédaction antérieure à la présente loi, au plus tard quinze jours après l'envoi du dernier courrier prévu au VI du présent article, les nouvelles conditions de leur contrat de fourniture, qu'ils définissent après avis conforme de la Commission de régulation de l'énergie. Cette communication peut être réalisée par voie électronique pour les clients finals non domestiques qui ont fait le choix d'une gestion dématérialisée de leur contrat.
\n
\nPar dérogation à l'article L. 224-6 du code de la consommation, pour assurer la continuité de son alimentation et sauf opposition explicite de sa part ou s'il a fait le choix d'un autre contrat de fourniture avant l'échéance prévue au V du présent article qui lui est applicable, le client est réputé avoir accepté ces nouvelles conditions contractuelles à ladite échéance.
\n
\nCette communication est assortie d'une information indiquant au client qu'il peut résilier le contrat à tout moment sans pénalité, cette faculté n'étant valable pour les consommateurs mentionnés au 1° du même V que jusqu'au dernier jour du douzième mois suivant le mois de l'acceptation tacite ou expresse du contrat mentionné au premier alinéa du présent IX et moyennant un préavis de quinze jours pour ces mêmes consommateurs. Cette communication rappelle la disponibilité des offres de marché et l'existence du comparateur d'offres mentionné à l'article L. 122-3 du code de l'énergie.
\n
\nXI. - Jusqu'au 1er juillet 2023, les fournisseurs des clients aux tarifs mentionnés à l'article L. 445-3 du code de l'énergie dans sa rédaction antérieure à la présente loi communiquent chaque mois aux ministres chargés de l'énergie et de l'économie ainsi qu'à la Commission de régulation de l'énergie le nombre de consommateurs mentionnés aux 1° et 2° du V du présent article qui bénéficient encore de ces tarifs auprès d'eux, différenciés par volume de consommation et type de client.
\n
\nXII. - Les fournisseurs assurant la fourniture des clients aux tarifs mentionnés à l'article L. 445-3 du code de l'énergie dans sa rédaction antérieure à la présente loi peuvent être redevables d'une sanction pécuniaire dans les conditions prévues aux articles L. 142-30 à L. 142-36 du code de l'énergie s'ils n'ont pas rempli l'ensemble des obligations prévues aux VII, IX, X et XI du présent article.
\n
\nXIII. - Ces fournisseurs peuvent également être redevables d'une sanction pécuniaire, dans le cas où le nombre de contrats aux tarifs réglementés de vente du gaz, mentionnés à l'article L. 445-3 du code de l'énergie dans sa rédaction antérieure à la présente loi, en cours d'exécution au 30 juin 2023 pour leurs clients entrant dans la catégorie mentionnée au 2° du V du présent article, est supérieur à 25 % du nombre de ces mêmes contrats en cours d'exécution au 31 décembre 2018, s'ils ont mené auprès de leurs clients des actions visant à promouvoir le maintien de ces contrats à des tarifs réglementés de vente.
\n
\nEn cas de manquement, le montant de cette sanction pécuniaire est fixé par décision du comité de règlement des différends et des sanctions mentionné à l'article L. 132-1 du code de l'énergie en tenant compte des éléments communiqués par le fournisseur concerné et après l'avoir entendu. Son montant unitaire, par client bénéficiant encore au 30 juin 2023 des tarifs mentionnés à l'article L. 445-3 du même code dans sa rédaction antérieure à la présente loi au delà du seuil de 25 % mentionné au premier alinéa du présent XIII, ne peut excéder la somme de 200 €. Il est fixé en tenant compte de la gravité des manquements constatés, de l'avantage économique retiré par le fournisseur concerné et des efforts réalisés par celui-ci pour satisfaire aux obligations qui lui incombent au titre du présent article.
\n
\nXIV. - La Commission de régulation de l'énergie et le comité de règlement des différends et des sanctions exercent leur pouvoir de contrôle et de sanction pour l'application du présent article, dans les conditions prévues aux articles L. 134-25 et suivants et L. 135-1 et suivants du code de l'énergie.
\n
\nXV. - Les 1°, 3°, 5° et 6° du I du présent article entrent en vigueur le 1er juillet 2023.
\n
\nXVI. - L'arrêt de la commercialisation du tarif réglementé de vente de gaz naturel prend effet au plus tard trente jours après la publication de la présente loi.

\n
\n

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I.-L'imposition forfaitaire mentionnée à l'article 1635-0 quinquies s'applique aux installations de gaz naturel liquéfié, aux stockages souterrains de gaz naturel, aux canalisations de transport de gaz naturel, aux stations de compression du réseau de transport de gaz naturel, aux canalisations de transport d'autres hydrocarbures et aux canalisations de transport de produits chimiques.

II.-L'imposition forfaitaire est due chaque année par l'exploitant des installations, ouvrages et canalisations au 1er janvier de l'année d'imposition.

III.-Le montant de l'imposition forfaitaire est fixé à :

-2 708 243 € par installation de gaz naturel liquéfié dont les tarifs d'utilisation sont fixés en application des articles L. 452-1 à L. 452-6 du code de l'énergie ;

-526 € par kilomètre de canalisation de transport de produits chimiques ;

-541 649 € par site de stockage souterrain de gaz naturel dont les capacités sont soumises aux dispositions des articles L. 421-3-1 à L. 421-12 et L. 421-14 du code précité ;

-542 € par kilomètre de canalisation de transport de gaz naturel appartenant à un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 452-1 à L. 452-6 du code précité ;

-108 330 € par station de compression utilisée pour le fonctionnement d'un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 452-1 à L. 452-6 du code précité ;

-542 € par kilomètre de canalisation de transport d'autres hydrocarbures.

IV.-Le redevable de la taxe déclare, au plus tard le deuxième jour ouvré suivant le 1er mai de l'année d'imposition, les ouvrages, les installations et le nombre de kilomètres de canalisations exploitées par commune et par département.

Le contrôle, le recouvrement, le contentieux, les garanties, sûretés et privilèges sont régis comme en matière de cotisation foncière des entreprises.

" } }, "LEGIARTI000041470793": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 HA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-07-25", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041470793", "URL": "article/LEGI/ARTI/00/00/41/47/07/LEGIARTI000041470793.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 124 de la loi n° 2019-1479 du 28 décembre 2019, ces dispositions s'appliquent aux impositions établies à compter du 1er janvier 2020.

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L421-14", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036398090", "@num": "L421-3-1", "#text": "Code de l'énergie - art. L421-3-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987080", "@num": "L445-1", "#text": "Code de l'énergie - art. L445-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987116", "@num": "L452-1", "#text": "Code de l'énergie - art. L452-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022877271", "@fin": "2999-01-01", "#text": "D : Imposition forfaitaire sur les entreprises de réseaux", "@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": "LEGIARTI000023359385", "@fin": "2013-06-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517667", "@fin": "2014-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426873", "@fin": "2014-05-30", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042689", "@fin": "2015-06-06", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701860", "@fin": "2016-06-13", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701129", "@fin": "2017-05-05", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596595", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031068165", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036435906", "@fin": "2018-06-23", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100571", "@fin": "2019-06-08", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686720", "@fin": "2019-11-10", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039370222", "@fin": "2020-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470793", "@fin": "2020-07-25", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160007", "@fin": "2021-06-12", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663036", "@fin": "2022-05-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765036", "@fin": "2023-06-03", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623241", "@fin": "2024-06-02", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641327", "@fin": "2999-01-01", "@num": "1519 HA", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-L'imposition forfaitaire mentionnée à l'article 1635-0 quinquies s'applique aux installations de gaz naturel liquéfié, aux stockages souterrains de gaz naturel, aux canalisations de transport de gaz naturel, aux stations de compression du réseau de transport de gaz naturel, aux canalisations de transport d'autres hydrocarbures et aux canalisations de transport de produits chimiques.

II.-L'imposition forfaitaire est due chaque année par l'exploitant des installations, ouvrages et canalisations au 1er janvier de l'année d'imposition.

III.-Le montant de l'imposition forfaitaire est fixé à :

- 600 000 € par installation de gaz naturel liquéfié dont la capacité de stockage est inférieure ou égale à 100 000 mètres cubes et dont les tarifs d'utilisation sont fixés en application des articles L. 452-1 à L. 452-6 du code de l'énergie ;

-2 708 243 € par installation de gaz naturel liquéfié dont la capacité de stockage est supérieure à 100 000 mètres cubes et dont les tarifs d'utilisation sont fixés en application des mêmes articles L. 452-1 à L. 452-6 ;

-526 € par kilomètre de canalisation de transport de produits chimiques ;

-541 649 € par site de stockage souterrain de gaz naturel dont les capacités sont soumises aux dispositions des articles L. 421-3-1 à L. 421-12 et L. 421-14 du code précité ;

-108 330 € par station de compression utilisée pour le fonctionnement d'un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 452-1 à L. 452-6 du code précité ;

-542 € par kilomètre de canalisation de transport d'autres hydrocarbures.

IV.-Le redevable de la taxe déclare, au plus tard le deuxième jour ouvré suivant le 1er mai de l'année d'imposition, les ouvrages, les installations et le nombre de kilomètres de canalisations exploitées par commune et par département.

Le contrôle, le recouvrement, le contentieux, les garanties, sûretés et privilèges sont régis comme en matière de cotisation foncière des entreprises.

" } }, "LEGIARTI000042160007": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 HA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-06-12", "DATE_DEBUT": "2020-07-25" } }, "META_COMMUN": { "ID": "LEGIARTI000042160007", "URL": "article/LEGI/ARTI/00/00/42/16/00/LEGIARTI000042160007.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 37-VI B 4° de la loi n° 2012-1510 du 29 décembre 2012.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023907869", "@num": "1", "#text": "Arrêté du 15 septembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022839438", "@nortexte": "BCRE1023150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-15" }, { "@id": "LEGIARTI000023821206", "@num": "2", "#text": "Décret n°2011-369\n du 4 avril 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023820120", "@nortexte": "EFIE1101846D", "@numtexte": "2011-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-04-04" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000031047941", "@num": "201", "#text": "LOI n°2015-992 du 17 août 2015 - art. 201", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000042143994", "@num": "1", "#text": "Décret n°2020-897 du 22 juillet 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042143201", "@nortexte": "ECOE2012008D", "@numtexte": "2020-897", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-22" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046897004", "@num": "1586", "#text": "Code général des impôts, CGI. - art. 1586 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577224", "@num": "1635-0 quinquies", "#text": "Code général des impôts, CGI. - art. 1635-0 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023986846", "@num": "L421-14", "#text": "Code de l'énergie - art. L421-14", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036398090", "@num": "L421-3-1", "#text": "Code de l'énergie - art. L421-3-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987080", "@num": "L445-1", "#text": "Code de l'énergie - art. L445-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987116", "@num": "L452-1", "#text": "Code de l'énergie - art. L452-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022877271", "@fin": "2999-01-01", "#text": "D : Imposition forfaitaire sur les entreprises de réseaux", "@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": "LEGIARTI000023359385", "@fin": "2013-06-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517667", "@fin": "2014-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426873", "@fin": "2014-05-30", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042689", "@fin": "2015-06-06", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701860", "@fin": "2016-06-13", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701129", "@fin": "2017-05-05", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596595", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031068165", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036435906", "@fin": "2018-06-23", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100571", "@fin": "2019-06-08", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686720", "@fin": "2019-11-10", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039370222", "@fin": "2020-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470793", "@fin": "2020-07-25", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160007", "@fin": "2021-06-12", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663036", "@fin": "2022-05-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765036", "@fin": "2023-06-03", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623241", "@fin": "2024-06-02", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641327", "@fin": "2999-01-01", "@num": "1519 HA", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

II. - L'imposition forfaitaire est due chaque année par l'exploitant des installations, ouvrages et canalisations au 1er janvier de l'année d'imposition.

III. - Le montant de l'imposition forfaitaire est fixé à :

- 2 735 325 € par installation de gaz naturel liquéfié dont la capacité de stockage est supérieure à 100 000 mètres cubes et dont les tarifs d'utilisation sont fixés en application des mêmes articles L. 452-1 à L. 452-6 ;

- 531 € par kilomètre de canalisation de transport de produits chimiques ;

- 547 065 € par site de stockage souterrain de gaz naturel dont les capacités sont soumises aux dispositions des articles L. 421-3-1 à L. 421-12 et L. 421-14 du code précité ;

- 547 € par kilomètre de canalisation de transport de gaz naturel appartenant à un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 452-1 à L. 452-6 du code précité ;

- 109 413 € par station de compression utilisée pour le fonctionnement d'un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 452-1 à L. 452-6 du code précité ;

- 547 € par kilomètre de canalisation de transport d'autres hydrocarbures.

Le contrôle, le recouvrement, le contentieux, les garanties, sûretés et privilèges sont régis comme en matière de cotisation foncière des entreprises.

" } }, "LEGIARTI000043663036": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 HA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-07", "DATE_DEBUT": "2021-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000043663036", "URL": "article/LEGI/ARTI/00/00/43/66/30/LEGIARTI000043663036.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 37-VI B 4° de la loi n° 2012-1510 du 29 décembre 2012.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023907869", "@num": "1", "#text": "Arrêté du 15 septembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022839438", "@nortexte": "BCRE1023150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-15" }, { "@id": "LEGIARTI000023821206", "@num": "2", "#text": "Décret n°2011-369\n du 4 avril 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023820120", "@nortexte": "EFIE1101846D", "@numtexte": "2011-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-04-04" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000031047941", "@num": "201", "#text": "LOI n°2015-992 du 17 août 2015 - art. 201", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000043642760", "@num": "1", "#text": "Décret n°2021-744 du 9 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043641803", "@nortexte": "ECOE2108010D", "@numtexte": "2021-744", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-09" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046897004", "@num": "1586", "#text": "Code général des impôts, CGI. - art. 1586 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577224", "@num": "1635-0 quinquies", "#text": "Code général des impôts, CGI. - art. 1635-0 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023986846", "@num": "L421-14", "#text": "Code de l'énergie - art. L421-14", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036398090", "@num": "L421-3-1", "#text": "Code de l'énergie - art. L421-3-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987080", "@num": "L445-1", "#text": "Code de l'énergie - art. L445-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987116", "@num": "L452-1", "#text": "Code de l'énergie - art. L452-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022877271", "@fin": "2999-01-01", "#text": "D : Imposition forfaitaire sur les entreprises de réseaux", "@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": "LEGIARTI000023359385", "@fin": "2013-06-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517667", "@fin": "2014-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426873", "@fin": "2014-05-30", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042689", "@fin": "2015-06-06", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701860", "@fin": "2016-06-13", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701129", "@fin": "2017-05-05", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596595", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031068165", "@fin": "2018-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036435906", "@fin": "2018-06-23", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100571", "@fin": "2019-06-08", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686720", "@fin": "2019-11-10", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039370222", "@fin": "2020-01-01", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2019-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470793", "@fin": "2020-07-25", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160007", "@fin": "2021-06-12", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663036", "@fin": "2022-05-07", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765036", "@fin": "2023-06-03", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623241", "@fin": "2024-06-02", "@num": "1519 HA", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641327", "@fin": "2999-01-01", "@num": "1519 HA", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

II. - L'imposition forfaitaire est due chaque année par l'exploitant des installations, ouvrages et canalisations au 1er janvier de l'année d'imposition.

III. - Le montant de l'imposition forfaitaire est fixé à :

- 603 600 € par installation de gaz naturel liquéfié dont la capacité de stockage est inférieure ou égale à 100 000 mètres cubes et dont les tarifs d'utilisation sont fixés en application des articles L. 452-1 à L. 452-6 du code de l'énergie ;

- 2 751 737 € par installation de gaz naturel liquéfié dont la capacité de stockage est supérieure à 100 000 mètres cubes et dont les tarifs d'utilisation sont fixés en application des mêmes articles L. 452-1 à L. 452-6 ;

- 534 € par kilomètre de canalisation de transport de produits chimiques ;

- 550 347 € par site de stockage souterrain de gaz naturel dont les capacités sont soumises aux dispositions des articles L. 421-3-1 à L. 421-12 et L. 421-14 du code précité ;

- 550 € par kilomètre de canalisation de transport de gaz naturel appartenant à un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 452-1 à L. 452-6 du code précité ;

- 110 069 € par station de compression utilisée pour le fonctionnement d'un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 452-1 à L. 452-6 du code précité ;

- 550 € par kilomètre de canalisation de transport d'autres hydrocarbures.

Le contrôle, le recouvrement, le contentieux, les garanties, sûretés et privilèges sont régis comme en matière de cotisation foncière des entreprises.

" } }, "LEGIARTI000045765036": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 HA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-06-03", "DATE_DEBUT": "2022-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000045765036", "URL": "article/LEGI/ARTI/00/00/45/76/50/LEGIARTI000045765036.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 37-VI B 4° de la loi n° 2012-1510 du 29 décembre 2012.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023907869", "@num": "1", "#text": "Arrêté du 15 septembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022839438", "@nortexte": "BCRE1023150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-15" }, { "@id": "LEGIARTI000023821206", "@num": "2", "#text": "Décret n°2011-369\n du 4 avril 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023820120", "@nortexte": "EFIE1101846D", "@numtexte": "2011-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-04-04" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" }, { "@id": "LEGIARTI000031047941", "@num": "201", "#text": "LOI n°2015-992 du 17 août 2015 - art. 201", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000045758129", "@num": "1", "#text": "Décret n°2022-782 du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757184", "@nortexte": "ECOE2207364D", "@numtexte": "2022-782", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046897004", "@num": "1586", "#text": "Code général des impôts, CGI. - art. 1586 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847029", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577224", "@num": "1635-0 quinquies", "#text": "Code général des impôts, CGI. - art. 1635-0 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023986846", "@num": "L421-14", "#text": "Code de l'énergie - art. L421-14", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036398090", "@num": "L421-3-1", "#text": "Code de l'énergie - art. L421-3-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987080", "@num": "L445-1", "#text": "Code de l'énergie - art. L445-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987116", "@num": "L452-1", "#text": "Code de l'énergie - art. 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II. - L'imposition forfaitaire est due chaque année par l'exploitant des installations, ouvrages et canalisations au 1er janvier de l'année d'imposition.

III. - Le montant de l'imposition forfaitaire est fixé à :

- 612 654 € par installation de gaz naturel liquéfié dont la capacité de stockage est inférieure ou égale à 100 000 mètres cubes et dont les tarifs d'utilisation sont fixés en application des articles L. 452-1 à L. 452-6 du code de l'énergie ;

- 2 793 013 € par installation de gaz naturel liquéfié dont la capacité de stockage est supérieure à 100 000 mètres cubes et dont les tarifs d'utilisation sont fixés en application des mêmes articles L. 452-1 à L. 452-6 ;

- 542 € par kilomètre de canalisation de transport de produits chimiques ;

- 558 602 € par site de stockage souterrain de gaz naturel dont les capacités sont soumises aux dispositions des articles L. 421-3-1 à L. 421-12 et L. 421-14 du code précité ;

- 558 € par kilomètre de canalisation de transport de gaz naturel appartenant à un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 452-1 à L. 452-6 du code précité ;

- 111 720 € par station de compression utilisée pour le fonctionnement d'un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 452-1 à L. 452-6 du code précité ;

- 558 € par kilomètre de canalisation de transport d'autres hydrocarbures.

Le contrôle, le recouvrement, le contentieux, les garanties, sûretés et privilèges sont régis comme en matière de cotisation foncière des entreprises.

" } }, "LEGIARTI000047299168": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L441-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-03-12" } }, "META_COMMUN": { "ID": "LEGIARTI000047299168", "URL": "article/LEGI/ARTI/00/00/47/29/91/LEGIARTI000047299168.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Se reporter aux modalités d’application prévues au VI de l’article 86 de la loi n° 2023-175 du 10 mars 2023.

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Dans les conditions prévues par le code de la commande publique, les pouvoirs adjudicateurs et les entités adjudicatrices définis respectivement aux articles L. 1211-1 et L. 1212-1 du même code peuvent recourir à un contrat de la commande publique pour répondre à leurs besoins en gaz renouvelable, dont le biogaz, ou en gaz bas-carbone au sens des articles L. 445-1 ou L. 447-1 du présent code :

1° Dans le cadre d'une opération d'autoconsommation collective étendue mentionnée à l'article L. 448-1 avec un ou plusieurs producteurs participant à cette opération dont, le cas échéant, la personne morale organisatrice mentionnée à l'article L. 448-2 ;

2° Dans le cadre d'un contrat de vente directe à long terme de biogaz, de gaz renouvelable ou de gaz bas-carbone mentionné au deuxième alinéa de l'article L. 443-1.

La durée du contrat est définie en tenant compte de la nature des prestations et de la durée d'amortissement des installations nécessaires à leur exécution, y compris lorsque le pouvoir adjudicateur ou l'entité adjudicatrice n'acquiert pas ces installations.

" } }, "LEGIARTI000047303609": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L100-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-06-24", "DATE_DEBUT": "2023-03-12" } }, "META_COMMUN": { "ID": "LEGIARTI000047303609", "URL": "article/LEGI/ARTI/00/00/47/30/36/LEGIARTI000047303609.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006527580", "@num": "73", "#text": "Constitution du 4 octobre 1958 - art. 73 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000571356", "@typelien": "CITATION", "@naturetexte": "CONSTITUTION", "@datesignatexte": "1958-10-04" }, { "#text": "Ordonnance n° 2011-504 du 9 mai 2011 - art. 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I.-Pour répondre à l'urgence écologique et climatique, la politique énergétique nationale a pour objectifs :

1° De réduire les émissions de gaz à effet de serre de 40 % entre 1990 et 2030 et d'atteindre la neutralité carbone à l'horizon 2050 en divisant les émissions de gaz à effet de serre par un facteur supérieur à six entre 1990 et 2050. La trajectoire est précisée dans les budgets carbone mentionnés à l'article L. 222-1 A du code de l'environnement. Pour l'application du présent 1°, la neutralité carbone est entendue comme un équilibre, sur le territoire national, entre les émissions anthropiques par les sources et les absorptions anthropiques par les puits de gaz à effet de serre, tel que mentionné à l'article 4 de l'accord de Paris ratifié le 5 octobre 2016. La comptabilisation de ces émissions et absorptions est réalisée selon les mêmes modalités que celles applicables aux inventaires nationaux de gaz à effet de serre notifiés à la Commission européenne et dans le cadre de la convention-cadre des Nations unies sur les changements climatiques, sans tenir compte des crédits internationaux de compensation carbone ;

2° De réduire la consommation énergétique finale de 50 % en 2050 par rapport à la référence 2012, en visant les objectifs intermédiaires d'environ 7 % en 2023 et de 20 % en 2030. Cette dynamique soutient le développement d'une économie efficace en énergie, notamment dans les secteurs du bâtiment, des transports et de l'économie circulaire, et préserve la compétitivité et le développement du secteur industriel ;

3° De réduire la consommation énergétique primaire des énergies fossiles de 40 % en 2030 par rapport à l'année de référence 2012, en modulant cet objectif par énergie fossile en fonction du facteur d'émissions de gaz à effet de serre de chacune. Dans cette perspective, il est mis fin en priorité à l'usage des énergies fossiles les plus émettrices de gaz à effet de serre ;

4° De porter la part des énergies renouvelables à 23 % de la consommation finale brute d'énergie en 2020 et à 33 % au moins de cette consommation en 2030 ; à cette date, pour parvenir à cet objectif, les énergies renouvelables doivent représenter au moins 40 % de la production d'électricité, 38 % de la consommation finale de chaleur, 15 % de la consommation finale de carburant et 10 % de la consommation de gaz. Pour l'application du présent 4°, la consommation de gaz comprend celle de gaz renouvelable, dont le biogaz, au sens de l'article L. 445-1, et de gaz bas-carbone, au sens de l'article L. 447-1 ;

4° bis D'encourager la production d'énergie hydraulique, notamment la petite hydroélectricité, en veillant à maintenir la souveraineté énergétique, à garantir la sûreté des installations hydrauliques et à favoriser le stockage de l'électricité ;

4° ter De favoriser la production d'électricité issue d'installations utilisant l'énergie mécanique du vent implantées en mer, avec pour objectif de porter progressivement le rythme d'attribution des capacités installées de production à l'issue de procédures de mise en concurrence à au moins 1 gigawatt par an d'ici à 2024 ;

4° quater D'encourager la production d'électricité issue d'installations agrivoltaïques, au sens de l'article L. 314-36, en conciliant cette production avec l'activité agricole, en gardant la priorité donnée à la production alimentaire et en s'assurant de l'absence d'effets négatifs sur le foncier et les prix agricoles ;

5° De réduire la part du nucléaire dans la production d'électricité à 50 % à l'horizon 2035 ;

6° De contribuer à l'atteinte des objectifs de réduction de la pollution atmosphérique prévus par le plan national de réduction des émissions de polluants atmosphériques défini à l'article L. 222-9 du code de l'environnement ;

7° De disposer d'un parc immobilier dont l'ensemble des bâtiments sont rénovés en fonction des normes \" bâtiment basse consommation \" ou assimilées, à l'horizon 2050, en menant une politique de rénovation thermique des logements concernant majoritairement les ménages aux revenus modestes ;

8° De parvenir à l'autonomie énergétique et à un mix de production d'électricité composé à 100 % d'énergies renouvelables dans les collectivités régies par l'article 73 de la Constitution à l'horizon 2030 ;

9° De multiplier par cinq la quantité de chaleur et de froid renouvelables et de récupération livrée par les réseaux de chaleur et de froid à l'horizon 2030.

10° De développer l'hydrogène bas-carbone et renouvelable et ses usages industriel, énergétique et pour la mobilité, avec la perspective d'atteindre environ 20 à 40 % des consommations totales d'hydrogène et d'hydrogène industriel à l'horizon 2030 ;

11° De favoriser le pilotage de la production électrique, avec pour objectif l'atteinte de capacités installées d'effacements d'au moins 6,5 gigawatts en 2028.

I bis.-Sans préjudice des dispositions prises pour assurer la sécurité nucléaire en application du titre IX du livre V du code de l'environnement, la décision d'arrêt d'exploitation d'un réacteur nucléaire ayant pour finalité l'atteinte des objectifs de la politique énergétique nationale, prise notamment en application du 4° du I de l'article L. 100-1 A du présent code, du 5° du I du présent article ou de l'article L. 141-1, tient compte de l'objectif de sécurité d'approvisionnement mentionné au 2° de l'article L. 100-1 et de l'objectif de réduire les émissions de gaz à effet de serre associées à la consommation d'énergie, en cohérence avec le 1° du I du présent article.

II.-L'atteinte des objectifs définis au I du présent article fait l'objet d'un rapport au Parlement déposé dans les six mois précédant l'échéance d'une période de la programmation pluriannuelle de l'énergie mentionnée à l'article L. 141-3. Le rapport et l'évaluation des politiques publiques engagées en application du présent titre peuvent conduire à la révision des objectifs de long terme définis au I du présent article.

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Se reporter aux modalités d’application prévues au VI de l’article 86 de la loi n° 2023-175 du 10 mars 2023.

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Sous réserve des dispositions de l'article L. 446-2, la fourniture de gaz est soumise à autorisation de l'autorité administrative.

A défaut pour le producteur de gaz concluant un contrat de vente directe à long terme de biogaz, de gaz renouvelable ou de gaz bas-carbone au sens des articles L. 445-1 ou L. 447-1 d'en être lui-même titulaire, ledit contrat peut désigner un fournisseur ou un producteur tiers, déjà titulaire d'une telle autorisation, afin qu'il assume, par délégation, à l'égard des consommateurs finals, les obligations incombant aux fournisseurs de gaz en application du présent code, notamment celles prévues à la section 2 du chapitre Ier du titre II du livre Ier.

Lorsqu'un contrat mentionné au deuxième alinéa du présent article est mis en œuvre dans le cadre d'un appel d'offres ou d'un appel à projets prévus aux articles L. 446-5, L. 446-14 ou L. 446-15, les producteurs de biogaz, de gaz renouvelable ou de gaz bas-carbone mentionnés au deuxième alinéa du présent article adressent à la Commission de régulation de l'énergie, dans un délai de deux mois à compter de la conclusion du contrat, de sa modification ou de la survenance de tout événement l'affectant, les éléments contractuels, financiers, techniques ou opérationnels, pour l'accomplissement des missions définies à l'article L. 131-2. La Commission de régulation de l'énergie peut établir la liste des éléments à lui adresser.

Les pouvoirs adjudicateurs et les entités adjudicatrices mentionnés aux articles L. 1211-1 et L. 1212-1 du code de la commande publique peuvent être parties à un contrat mentionné au deuxième alinéa du présent article, dans le respect des règles prévues par le code de la commande publique.

" } }, "LEGIARTI000047623241": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1519 HA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-06-02", "DATE_DEBUT": "2023-06-03" } }, "META_COMMUN": { "ID": "LEGIARTI000047623241", "URL": "article/LEGI/ARTI/00/00/47/62/32/LEGIARTI000047623241.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 37-VI B 4° de la loi n° 2012-1510 du 29 décembre 2012.

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II. - L'imposition forfaitaire est due chaque année par l'exploitant des installations, ouvrages et canalisations au 1er janvier de l'année d'imposition.

III. - Le montant de l'imposition forfaitaire est fixé à :

- 638 998 € par installation de gaz naturel liquéfié dont la capacité de stockage est inférieure ou égale à 100 000 mètres cubes et dont les tarifs d'utilisation sont fixés en application des articles L. 452-1 à L. 452-6 du code de l'énergie ;

- 2 913 113 € par installation de gaz naturel liquéfié dont la capacité de stockage est supérieure à 100 000 mètres cubes et dont les tarifs d'utilisation sont fixés en application des mêmes articles L. 452-1 à L. 452-6 ;

- 565 € par kilomètre de canalisation de transport de produits chimiques ;

- 582 622 € par site de stockage souterrain de gaz naturel dont les capacités sont soumises aux dispositions des articles L. 421-3-1 à L. 421-12 et L. 421-14 du code précité ;

- 582 € par kilomètre de canalisation de transport de gaz naturel appartenant à un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 452-1 à L. 452-6 du code précité ;

- 116 524 € par station de compression utilisée pour le fonctionnement d'un réseau dont les tarifs d'utilisation sont fixés en application des articles L. 452-1 à L. 452-6 du code précité ;

- 582 € par kilomètre de canalisation de transport d'autres hydrocarbures.

Le contrôle, le recouvrement, le contentieux, les garanties, sûretés et privilèges sont régis comme en matière de cotisation foncière des entreprises.

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I.-Pour répondre à l'urgence écologique et climatique, la politique énergétique nationale a pour objectifs :

5° (Abrogé) ;

9° De multiplier par cinq la quantité de chaleur et de froid renouvelables et de récupération livrée par les réseaux de chaleur et de froid à l'horizon 2030.

11° De favoriser le pilotage de la production électrique, avec pour objectif l'atteinte de capacités installées d'effacements d'au moins 6,5 gigawatts en 2028.

I bis.-Sans préjudice des dispositions prises pour assurer la sécurité nucléaire en application du titre IX du livre V du code de l'environnement, la décision d'arrêt d'exploitation d'un réacteur nucléaire ayant pour finalité l'atteinte des objectifs de la politique énergétique nationale, prise notamment en application du 4° du I de l'article L. 100-1 A du présent code ou de l'article L. 141-1, tient compte de l'objectif de sécurité d'approvisionnement mentionné au 2° de l'article L. 100-1 et de l'objectif de réduire les émissions de gaz à effet de serre associées à la consommation d'énergie, en cohérence avec le 1° du I du présent article.

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Article L445-1 AUTONOME ABROGE, en vigueur du 01/06/2011 au 10/11/2019 (Code de l'énergie)