{ "article": { "LEGIARTI000033034757": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L321-12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2016-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000033034757", "URL": "article/LEGI/ARTI/00/00/33/03/47/LEGIARTI000033034757.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033018560", "@num": "104", "#text": "LOI n°2016-1087 du 8 août 2016 - art. 104", "@sens": "cible", "@cidtexte": "JORFTEXT000033016237", "@nortexte": "DEVL1400720L", "@numtexte": "2016-1087", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000044602485", "@num": "L423-56", "#text": "Code des impositions sur les biens et services - art. L423-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615251", "@num": "285 quater", "#text": "Code des douanes - art. 285 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834864", "@num": "L653-1", "#text": "Code de l'environnement - art. L653-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006837231", "@num": "R321-11", "#text": "Code de l'environnement - art. R321-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176499", "@fin": "2024-01-01", "#text": "Section 6 : Transport maritime de passagers vers des espaces protégés", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048637239", "@fin": "2999-01-01", "#text": "Section 6 : Transport maritime de passagers à destination d'espaces protégés", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006159237", "@fin": "2999-01-01", "#text": "Chapitre Ier : Protection et aménagement du littoral", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143740", "@fin": "2999-01-01", "#text": "Titre II : Littoral", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129024", "@fin": "2999-01-01", "#text": "Livre III : Espaces naturels", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006833488", "@fin": "2002-01-01", "@num": "L321-12", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006833489", "@fin": "2002-02-28", "@num": "L321-12", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006833490", "@fin": "2010-07-14", "@num": "L321-12", "@etat": "MODIFIE", "@debut": "2002-02-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023907298", "@fin": "2016-08-10", "@num": "L321-12", "@etat": "MODIFIE", "@debut": "2010-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033034757", "@fin": "2022-01-01", "@num": "L321-12", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044872940", "@fin": "2999-01-01", "@num": "L321-12", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les modalités de taxation du transport maritime de passagers vers des espaces protégés sont fixées à l'article 285 quater du code des douanes.

" } }, "LEGIARTI000006615251": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "285 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1995-02-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006615251", "URL": "article/LEGI/ARTI/00/00/06/61/52/LEGIARTI000006615251.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX3X285DAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006848467", "@num": "48", "#text": "Loi n°95-101 du 2 février 1995 - art. 48 () JORF 3 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000551804", "@nortexte": "ENVX9400049L", "@numtexte": "95-101", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-02" }, { "@id": "LEGIARTI000006867325", "@num": "1", "#text": "Décret n°96-25 du 11 janvier 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000373516", "@nortexte": "ENVN9530041D", "@numtexte": "96-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-11" }, { "@id": "LEGIARTI000006867326", "@num": "2", "#text": "Décret n°96-25 du 11 janvier 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000373516", "@nortexte": "ENVN9530041D", "@numtexte": "96-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-11" }, { "@id": "LEGIARTI000006867327", "@num": "3", "#text": "Décret n°96-25 du 11 janvier 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000373516", "@nortexte": "ENVN9530041D", "@numtexte": "96-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-11" }, { "@id": "LEGIARTI000006865690", "@num": "1", "#text": "Décret n°96-555 du 21 juin 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193503", "@nortexte": "ENVN9640035D", "@numtexte": "96-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-21" }, { "@id": "LEGIARTI000006876343", "@num": "1", "#text": "Arrêté du 20 août 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000746136", "@nortexte": "ECOD9670018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-08-20" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGITEXT000005630087", "#text": "Décret n°2000-1035 du 20 octobre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000220301", "@nortexte": "ATEN0080052D", "@numtexte": "2000-1035", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-10-20" }, { "@id": "LEGIARTI000006866861", "@num": "1", "#text": "Décret n°2000-1035 du 20 octobre 2000 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000220301", "@nortexte": "ATEN0080052D", "@numtexte": "2000-1035", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-10-20" }, { "@id": "LEGIARTI000045011244", "@num": "1", "#text": "Arrêté du 22 décembre 2011 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055944", "@nortexte": "BCRD1135296A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000043008944", "@num": "3", "#text": "Arrêté du 22 décembre 2011 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055944", "@nortexte": "BCRD1135296A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000043008948", "@num": "Annexe I", "#text": "Arrêté du 22 décembre 2011 - art. 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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041438909", "@nortexte": "CPAD2001469A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-16" }, { "@id": "LEGITEXT000042523271", "#text": "Arrêté du 2 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042521443", "@nortexte": "CCPD2029341A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-02" }, { "#text": "Code rural L241-1, L242-1, L243-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGITEXT000042540254", "#text": "Décret n°2020-1411 du 18 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042538407", "@nortexte": "TREL2001563D", "@numtexte": "2020-1411", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-18" }, { "@id": "LEGITEXT000042997457", "#text": "Arrêté du 17 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042739905", "@nortexte": "CCPD2035869A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-17" }, { "@id": "LEGITEXT000044619889", "#text": "Décret n°2021-1780 du 23 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044559341", "@nortexte": "TREL2129894D", "@numtexte": "2021-1780", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-23" }, { "@id": "LEGITEXT000044998328", "#text": "Arrêté du 9 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044572908", "@nortexte": "CCPD2136647A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000044998334", "@num": "1", "#text": "Arrêté du 9 décembre 2021 - 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D321-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833490", "@num": "L321-12", "#text": "Code de l'environnement - art. L321-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033034757", "@num": "L321-12", "#text": "Code de l'environnement - art. L321-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006836352", "@num": "R*241-28", "#text": "Code de l'environnement - art. R*241-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006836578", "@num": "R*243-31", "#text": "Code de l'environnement - art. R*243-31 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006837231", "@num": "R321-11", "#text": "Code de l'environnement - art. R321-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006837232", "@num": "R321-12", "#text": "Code de l'environnement - art. R321-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006837278", "@num": "R322-38", "#text": "Code de l'environnement - art. R322-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006837349", "@num": "R331-29", "#text": "Code de l'environnement - art. 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Il est perçu une taxe due par les entreprises de transport public maritime. Cette taxe est assise sur le nombre de passagers embarqués à destination :
\n
- d'un site naturel classé ou inscrit au titre de la loi du 2 mai 1930 ayant pour objet de réorganiser la protection des monuments naturels et des sites de caractère artistique, historique, scientifique, légendaire ou pittoresque ;
\n
- d'un parc national créé en application de l'article L. 241-1 du livre II nouveau du code rural ;
\n
- d'une réserve naturelle créée en application de l'article L. 242-1 du livre II nouveau du même code ;
\n
- d'un site appartenant au Conservatoire de l'espace littoral et des rivages lacustres, en application de l'article L. 243-1 du livre II nouveau du même code ;
\n
- ou d'un port desservant exclusivement ou principalement un des espaces protégés mentionnés ci-dessus mais sans y être inclus.
\n
La liste des sites, parcs, réserves et ports mentionnés aux deuxième à sixième alinéas est fixée par décret. Les sites inscrits au titre de la loi du 2 mai 1930 précitée ne pourront figurer sur cette liste que sur demande des communes concernées.
\n
La taxe est ajoutée au prix demandé aux passagers. Elle est constatée, recouvrée et contrôlée par le service des douanes sous les mêmes garanties, sanctions et privilèges qu'en matière de droits de douane. L'Etat perçoit sur le produit de cette taxe un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 p. 100 dudit produit. Le tarif de la taxe est fixé par arrêté du ministre chargé du budget dans la limite de 10 F par passager. Cet arrêté peut prévoir des tarifs différents ou la gratuité selon les diverses catégories d'usagers pour tenir compte soit d'une nécessité d'intérêt général en rapport avec l'espace protégé, soit de la situation particulière de certains usagers, et notamment de ceux qui ont leur domicile ou leur lieu de travail dans l'espace protégé ou dans une île dont tout ou partie du territoire fait partie de l'espace protégé.
\n
La taxe est perçue au profit de la personne publique qui assure la gestion de l'espace naturel protégé ou, à défaut, de la commune sur le territoire de laquelle se trouve le site et est affectée à sa préservation.
\n
Un décret en Conseil d'Etat précise les conditions d'application du présent article.
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Il est perçu une taxe due par les entreprises de transport public maritime. Cette taxe est assise sur le nombre de passagers embarqués à destination :
\n
- d'un site naturel classé ou inscrit au titre du chapitre Ier du titre IV du livre III du code de l'environnement ;
\n
- d'un parc national créé en application de l'article L. 331-1 du livre III du code de l'environnement ;
\n
- d'une réserve naturelle créée en application de l'article L. 332-1 du livre III du même code ;
\n
- d'un site appartenant au Conservatoire de l'espace littoral et des rivages lacustres, en application de l'article L. 322-1 du livre III du même code ;
\n
- ou d'un port desservant exclusivement ou principalement un des espaces protégés mentionnés ci-dessus mais sans y être inclus.
\n
La liste des sites, parcs, réserves et ports mentionnés aux deuxième à sixième alinéas est fixée par décret. Les sites inscrits au titre du chapitre Ier du titre IV du livre III du code de l'environnement ne pourront figurer sur cette liste que sur demande des communes concernées.
\n
La taxe est ajoutée au prix demandé aux passagers. Elle est constatée, recouvrée et contrôlée par le service des douanes sous les mêmes garanties, sanctions et privilèges qu'en matière de droits de douane. L'Etat perçoit sur le produit de cette taxe un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 p. 100 dudit produit. Le tarif de la taxe est fixé par arrêté du ministre chargé du budget dans la limite de 1,52 euro par passager. Cet arrêté peut prévoir des tarifs différents ou la gratuité selon les diverses catégories d'usagers pour tenir compte soit d'une nécessité d'intérêt général en rapport avec l'espace protégé, soit de la situation particulière de certains usagers, et notamment de ceux qui ont leur domicile ou leur lieu de travail dans l'espace protégé ou dans une île dont tout ou partie du territoire fait partie de l'espace protégé.
\n
La taxe est perçue au profit de la personne publique qui assure la gestion de l'espace naturel protégé ou, à défaut, de la commune sur le territoire de laquelle se trouve le site et est affectée à sa préservation.
\n
Un décret en Conseil d'Etat précise les conditions d'application du présent article.
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Il est perçu une taxe due par les entreprises de transport public maritime. Cette taxe est assise sur le nombre de passagers embarqués à destination :
\n
- d'un site naturel classé ou inscrit au titre du chapitre Ier du titre IV du livre III du code de l'environnement ;
\n
- d'un parc national créé en application de l'article L. 331-1 du livre III du code de l'environnement ;
\n
- d'une réserve naturelle créée en application de l'article L. 332-1 du livre III du même code ;
\n
- d'un site du domaine relevant du Conservatoire de l'espace littoral et des rivages lacustres ou sur lequel il a instauré une servitude de protection, en application de l'article L. 322-1 du livre III du même code ;
\n
- ou d'un port desservant exclusivement ou principalement un des espaces protégés mentionnés ci-dessus mais sans y être inclus.
\n
La liste des sites, parcs, réserves et ports mentionnés aux deuxième à sixième alinéas est fixée par décret. Les sites inscrits au titre du chapitre Ier du titre IV du livre III du code de l'environnement ne pourront figurer sur cette liste que sur demande des communes concernées.
\n
La taxe est ajoutée au prix demandé aux passagers. Elle est constatée, recouvrée et contrôlée par le service des douanes sous les mêmes garanties, sanctions et privilèges qu'en matière de droits de douane. L'Etat perçoit sur le produit de cette taxe un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 p. 100 dudit produit. Le tarif de la taxe est fixé par arrêté du ministre chargé du budget dans la limite de 1,52 euro par passager. Cet arrêté peut prévoir des tarifs différents ou la gratuité selon les diverses catégories d'usagers pour tenir compte soit d'une nécessité d'intérêt général en rapport avec l'espace protégé, soit de la situation particulière de certains usagers, et notamment de ceux qui ont leur domicile ou leur lieu de travail dans l'espace protégé ou dans une île dont tout ou partie du territoire fait partie de l'espace protégé.
\n
La taxe est perçue au profit de la personne publique qui assure la gestion de l'espace naturel protégé ou, à défaut, de la commune sur le territoire de laquelle se trouve le site et est affectée à sa préservation.
\n
Un décret en Conseil d'Etat précise les conditions d'application du présent article.
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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041438909", "@nortexte": "CPAD2001469A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-16" }, { "@id": "LEGITEXT000042523271", "#text": "Arrêté du 2 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042521443", "@nortexte": "CCPD2029341A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-02" }, { "@id": "LEGITEXT000042540254", "#text": "Décret n°2020-1411 du 18 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042538407", "@nortexte": "TREL2001563D", "@numtexte": "2020-1411", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-18" }, { "@id": "LEGITEXT000042997457", "#text": "Arrêté du 17 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042739905", "@nortexte": "CCPD2035869A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-17" }, { "@id": "LEGITEXT000044619889", "#text": "Décret n°2021-1780 du 23 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044559341", "@nortexte": "TREL2129894D", "@numtexte": "2021-1780", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-23" }, { "@id": "LEGITEXT000044998328", "#text": "Arrêté du 9 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044572908", "@nortexte": "CCPD2136647A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000044998334", "@num": "1", "#text": "Arrêté du 9 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572908", "@nortexte": "CCPD2136647A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGITEXT000045586107", "#text": "Arrêté du 11 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045582846", "@nortexte": "CCPD2208286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-11" }, { "@id": "LEGITEXT000046508279", "#text": "Arrêté du 7 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046503175", "@nortexte": "ECOD2228905A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000044622427", "@num": "D321-15", "#text": "Code de l'environnement - art. 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R*243-31 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006837231", "@num": "R321-11", "#text": "Code de l'environnement - art. R321-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006837232", "@num": "R321-12", "#text": "Code de l'environnement - art. R321-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006837278", "@num": "R322-38", "#text": "Code de l'environnement - art. R322-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006837349", "@num": "R331-29", "#text": "Code de l'environnement - art. R331-29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006590511", "@num": "R*241-28", "#text": "Code rural - art. R*241-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006590765", "@num": "R*243-31", "#text": "Code rural - art. R*243-31 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833491", "@num": "L322-1", "#text": "Code de l'environnement - art. L322-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833521", "@num": "L331-1", "#text": "Code de l'environnement - art. L331-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122064", "@fin": "2999-01-01", "#text": "Chapitre VI : Droits et taxes divers.", "@debut": "1961-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@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": "LEGIARTI000006615251", "@fin": "2002-01-01", "@num": "285 quater", "@etat": "MODIFIE", "@debut": "1995-02-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615252", "@fin": "2002-02-28", "@num": "285 quater", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615253", "@fin": "2010-07-14", "@num": "285 quater", "@etat": "MODIFIE", "@debut": "2002-02-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022494212", "@fin": "2016-08-10", "@num": "285 quater", "@etat": "MODIFIE", "@debut": "2010-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033034764", "@fin": "2022-01-01", "@num": "285 quater", "@etat": "ABROGE", "@debut": "2016-08-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est perçu une taxe due par les entreprises de transport public maritime. Cette taxe est assise sur le nombre de passagers embarqués à destination :

-d'un site naturel classé ou inscrit au titre du chapitre Ier du titre IV du livre III du code de l'environnement ;

-d'un parc national créé en application de l'article L. 331-1 du livre III du code de l'environnement ;

-d'une réserve naturelle créée en application de l'article L. 332-1 du livre III du même code ;

-d'un site du domaine relevant du Conservatoire de l'espace littoral et des rivages lacustres ou sur lequel il a instauré une servitude de protection, en application de l'article L. 322-1 du livre III du même code ;

-ou d'un port desservant exclusivement ou principalement un des espaces protégés mentionnés ci-dessus mais sans y être inclus.

La liste des sites, parcs, réserves et ports mentionnés aux deuxième à sixième alinéas est fixée par décret. Les sites inscrits au titre du chapitre Ier du titre IV du livre III du code de l'environnement ne pourront figurer sur cette liste que sur demande des communes concernées.

La taxe est ajoutée au prix demandé aux passagers. Elle est constatée, recouvrée et contrôlée par le service des douanes sous les mêmes garanties, sanctions et privilèges qu'en matière de droits de douane. L'Etat perçoit sur le produit de cette taxe un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 % dudit produit. Le tarif de la taxe est fixé par arrêté du ministre chargé du budget dans la limite de 1,52 euro par passager. A compter du 1er janvier 2011, ce montant est indexé chaque année sur l'indice des prix à la consommation hors tabac tel qu'il est prévu dans le rapport économique, social et financier annexé au projet de loi de finances de l'année considérée. L'arrêté précité peut prévoir des tarifs différents ou la gratuité selon les diverses catégories d'usagers pour tenir compte soit d'une nécessité d'intérêt général en rapport avec l'espace protégé, soit de la situation particulière de certains usagers, et notamment de ceux qui ont leur domicile ou leur lieu de travail dans l'espace protégé ou dans une île dont tout ou partie du territoire fait partie de l'espace protégé.

La taxe est perçue au profit de la personne publique qui assure la gestion de l'espace naturel protégé ou, à défaut, de la commune sur le territoire de laquelle se trouve le site et est affectée à sa préservation.

Un décret en Conseil d'Etat précise les conditions d'application du présent article.

" } }, "LEGIARTI000033018560": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "104", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033018560", "URL": "article/LEGI/ARTI/00/00/33/01/85/LEGIARTI000033018560.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033034764", "@num": "285 quater", "#text": "Code des douanes - art. 285 quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033034757", "@num": "L321-12", "#text": "Code de l'environnement - art. L321-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033034735", "@num": "L653-1", "#text": "Code de l'environnement - art. L653-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033018477", "@fin": "2999-01-01", "#text": "Section 5 : Protection des ressources halieutiques et zones de conservation halieutiques", "@debut": "2016-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033018446", "@fin": "2999-01-01", "#text": "Chapitre III : Milieu marin", "@debut": "2016-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033018484", "@fin": "2999-01-01", "#text": "Titre VI : ESPACES NATURELS ET PROTECTION DES ESPÈCES", "@debut": "2016-08-10" } ] }, "@cid": "JORFTEXT000033016237", "@nor": "DEVL1400720L", "@num": "2016-1087", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2016-1087 du 8 août 2016 pour la reconquête de la biodiversité, de la nature et des paysages (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033016237", "@c_titre_court": "LOI n° 2016-1087 du 8 août 2016" }, { "@fin": "2999-01-01", "#text": "LOI n° 2016-1087 du 8 août 2016 pour la reconquête de la biodiversité, de la nature et des paysages (1)", "@debut": "2016-08-10", "@id_txt": "LEGITEXT000033018443", "@c_titre_court": "LOI n°2016-1087 du 8 août 2016" } ], "@date_publi": "2016-08-09", "@date_signature": "2016-08-08", "@num_parution_jo": "0184" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000033018560", "@fin": "2999-01-01", "@num": "104", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033016451", "@fin": "2999-01-01", "@num": "104", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des douanes
\n Art. 285 quater\n
\n

- Code de l'environnement
\n Art. L321-12, Art. L653-1\n
\n

\n
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Il est perçu une taxe due par les entreprises de transport public maritime. Cette taxe est assise sur le nombre de passagers embarqués à destination :

-d'un site naturel classé ou inscrit au titre du chapitre Ier du titre IV du livre III du code de l'environnement ;

-d'un parc national créé en application de l'article L. 331-1 du livre III du code de l'environnement ;

-d'une réserve naturelle créée en application de l'article L. 332-1 du livre III du même code ;

-ou d'un port desservant exclusivement ou principalement un des espaces protégés mentionnés ci-dessus mais sans y être inclus.

La taxe est perçue au profit de la personne publique qui assure la gestion de l'espace naturel protégé et est affectée à la préservation de celui-ci. A défaut, elle peut être perçue par le Conservatoire de l'espace littoral et des rivages lacustres pour les sites qui le concernent et, pour les autres espaces naturels protégés, par les communes sur le territoire desquelles ils se trouvent.

Un décret en Conseil d'Etat précise les conditions d'application du présent article.

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Article L321-12 AUTONOME MODIFIE, en vigueur du 10/08/2016 au 01/01/2022 (Code de l'environnement)