{ "article": { "LEGIARTI000028428407": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028428407", "URL": "article/LEGI/ARTI/00/00/28/42/84/LEGIARTI000028428407.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028448285", "@num": "224", "#text": "Code des douanes - art. 224 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030616862", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2013-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028428343", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2013-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028428345", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2013-12-31" } ] }, "@cid": "JORFTEXT000028400921", "@nor": "EFIX1327237L", "@num": "2013-1279", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028400921", "@c_titre_court": "LOI n° 2013-1279 du 29 décembre 2013" }, { "@fin": "2999-01-01", "#text": "LOI n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 (1)", "@debut": "2013-12-31", "@id_txt": "LEGITEXT000028428338", "@c_titre_court": "LOI n°2013-1279 du 29 décembre 2013" } ], "@date_publi": "2013-12-30", "@date_signature": "2013-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000028428407", "@fin": "2999-01-01", "@num": "41", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028401467", "@fin": "2999-01-01", "@num": "41", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des douanes
\n Art. 224\n
\n

\n
" } }, "LEGIARTI000028448285": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "224", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-19", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028448285", "URL": "article/LEGI/ARTI/00/00/28/44/82/LEGIARTI000028448285.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000049827238", "@num": "1", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000029928839", "@num": "16", "#text": "Décret n°2007-1262 du 21 août 2007 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000246497", "@nortexte": "BCFD0757519D", "@numtexte": "2007-1262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000031008045", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357582", "@num": "1", "#text": "Arrêté du 12 avril 2013 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000028428407", "@num": "41", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029927499", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGIARTI000029927507", "@num": "14", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030553240", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030551194", "@nortexte": "FCPD1505723A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGIARTI000049827241", "@num": "Annexe II", "#text": "DÉCRET n°2015-1415 du 5 novembre 2015 - art. Annexe II (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031425234", "@nortexte": "FCPX1523631D", "@numtexte": "2015-1415", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-05" }, { "@id": "LEGITEXT000032745218", "#text": "Arrêté du 30 mai 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032743371", "@nortexte": "FCPD1616732A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000034738658", "@num": "2", "#text": "Décret n°2017-974 du 10 mai 2017 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034676229", "@nortexte": "ECFD1700482D", "@numtexte": "2017-974", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGITEXT000036232604", "#text": "Arrêté du 24 novembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036231002", "@nortexte": "CPAD1734323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-24" }, { "@id": "LEGITEXT000037089835", "#text": "Décret n°2018-498 du 19 juin 2018 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037086433", "@nortexte": "TRAT1805198D", "@numtexte": "2018-498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-19" }, { "@id": "LEGIARTI000037089844", "@num": "1", "#text": "Décret n°2018-498 du 19 juin 2018 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037086433", "@nortexte": "TRAT1805198D", "@numtexte": "2018-498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-19" }, { "@id": "LEGITEXT000038338482", "#text": "Décret n°2019-271 du 3 avril 2019 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038337766", "@nortexte": "TREP1900795D", "@numtexte": "2019-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-03" }, { "@id": "LEGIARTI000038338487", "@num": "1", "#text": "Décret n°2019-271 du 3 avril 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038337766", "@nortexte": "TREP1900795D", "@numtexte": "2019-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-03" }, { "@id": "LEGITEXT000041621261", "#text": "Arrêté du 19 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041617502", "@nortexte": "CPAD1936046A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-19" }, { "@id": "LEGITEXT000043932563", "#text": "Arrêté du 28 juillet 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043931382", "@nortexte": "CCPD2111955A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-28" }, { "@id": "LEGIARTI000006615714", "@num": "223", "#text": "Code des douanes - art. 223", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845498", "@num": "L122-1", "#text": "Code du patrimoine - art. L122-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153120", "@fin": "2022-01-01", "#text": "Paragraphe 4 : Droit de francisation et de navigation.", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138891", "@fin": "2022-01-01", "#text": "Section 2 : Francisation des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122114", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime administratif des navires", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099270", "@fin": "2999-01-01", "#text": "Titre IX : Navigation", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615720", "@fin": "1990-12-30", "@num": "224", "@etat": "MODIFIE", "@debut": "1980-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615721", "@fin": "1995-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615722", "@fin": "1999-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615723", "@fin": "2002-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "1999-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615724", "@fin": "2005-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615725", "@fin": "2006-12-27", "@num": "224", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615726", "@fin": "2006-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615727", "@fin": "2007-12-28", "@num": "224", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924162", "@fin": "2009-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020031813", "@fin": "2009-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020085714", "@fin": "2012-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074884", "@fin": "2014-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448285", "@fin": "2015-08-19", "@num": "224", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031066526", "@fin": "2016-06-22", "@num": "224", "@etat": "MODIFIE", "@debut": "2015-08-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032747296", "@fin": "2017-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814307", "@fin": "2018-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469210", "@fin": "2018-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429502", "@fin": "2019-01-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989999", "@fin": "2020-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910710", "@fin": "2022-01-01", "@num": "224", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. A l'exception du produit afférent aux navires de plaisance mentionnés au dernier alinéa de l'article 223, perçu au profit de la collectivité territoriale de Corse, le montant du produit du droit de francisation et de navigation est affecté, dans la limite du plafond fixé au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, au Conservatoire de l'espace littoral et des rivages lacustres.

L'Etat perçoit sur le produit du droit de francisation et de navigation perçu au profit de la collectivité territoriale de Corse un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 % du montant dudit produit. Ce prélèvement est affecté au budget général.

Il est recouvré par année civile.

En cas de retard dans le versement du droit de francisation et de navigation par rapport aux dates limites fixées par décret, une majoration de 10 % du montant de ce droit est automatiquement appliquée. Cette majoration n'est mise en recouvrement que lorsque son montant excède 8 euros.

2. (Abrogé).

3. Sont exonérés du droit de francisation et de navigation :

- les embarcations appartenant à des écoles de sports nautiques qui relèvent d'associations agréées par le ministre chargé des sports ;

- les embarcations mues principalement par l'énergie humaine dont les caractéristiques sont fixées par décret ;

- les bateaux classés au titre des monuments historiques conformément à l'article L. 622-1 du code du patrimoine ;

- les bateaux ayant reçu le label \"bateau d'intérêt patrimonial\", dans des conditions fixées par décret.

4. Les taux du droit sur la coque et du droit sur le moteur prévus au III de l'article 223 ci-dessus font l'objet, pour les navires de plaisance ou de sport, d'un abattement pour vétusté égal à :

- 33 % pour les bateaux de 10 à 20 ans ;

- 55 % pour les bateaux de 20 à 25 ans ;

- 80 % pour le bateaux de plus de 25 ans.

5. Le droit de francisation et de navigation n'est pas perçu lorsque son montant, calculé par navire, est inférieur à 76 euros.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000028448285", "cible": true, "cidtexte": "JORFTEXT000028400921", "id": "LEGIARTI000028428407", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000028428407", "liens_entrants": true }

Article 41 ENTIEREMENT_MODIF (LOI n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013)