{ "article": { "LEGIARTI000042960785": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042960785", "URL": "article/LEGI/ARTI/00/00/42/96/07/LEGIARTI000042960785.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du II de l'article 54 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions s'appliquent à compter du 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006628663", "@num": "76", "#text": "Loi n°2005-781 du 13 juillet 2005 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813253", "@nortexte": "ECOX0400059L", "@numtexte": "2005-781", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-13" }, { "@id": "LEGIARTI000025090609", "#text": "Arrêté du 6 décembre 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025061684", "@nortexte": "EFIE1122438A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-06" }, { "@id": "LEGIARTI000042778469", "@num": "54", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778469", "@num": "54", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000006346019", "@num": "L233-2", "#text": "CODE DES COMMUNES. - art. L233-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346020", "@num": "L233-2", "#text": "CODE DES COMMUNES. - art. L233-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390578", "@num": "L2333-2", "#text": "Code général des collectivités territoriales - art. L2333-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390584", "@num": "L2333-5", "#text": "Code général des collectivités territoriales - art. L2333-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391835", "@num": "L3333-2", "#text": "Code général des collectivités territoriales - art. L3333-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642773", "@num": "L5212-24", "#text": "Code général des collectivités territoriales - art. L5212-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006181005", "@fin": "2011-01-01", "#text": "Section 2 : Taxe communale sur l'électricité", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000023216130", "@fin": "2023-01-01", "#text": "Section 2 : Taxe communale sur la consommation finale d'électricité", "@debut": "2011-01-01" }, { "@id": "LEGISCTA000042961060", "@fin": "2999-01-01", "#text": "Section 2 : Part communale de la taxe intérieure sur la consommation d'électricité", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390579", "@fin": "2003-12-31", "@num": "L2333-3", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390580", "@fin": "2006-12-08", "@num": "L2333-3", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390581", "@fin": "2011-01-01", "@num": "L2333-3", "@etat": "MODIFIE", "@debut": "2006-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023216121", "@fin": "2022-01-01", "@num": "L2333-3", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042960785", "@fin": "2023-01-01", "@num": "L2333-3", "@etat": "ABROGE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe mentionnée à l'article L. 2333-2 s'applique dans les mêmes conditions que celles mentionnées à l'article L. 3333-2, dans sa rédaction en vigueur au 31 décembre 2021.

" } }, "LEGIARTI000006390578": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "1996-02-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006390578", "URL": "article/LEGI/ARTI/00/00/06/39/05/LEGIARTI000006390578.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X2333L02AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21 jorf 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000031757305", "@num": "71", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 71 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000046196752", "@num": "L312-107", "#text": "Code des impositions sur les biens et services - art. L312-107 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045127102", "@num": "4", "#text": "Décret n°2022-129 du 4 février 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045124096", "@nortexte": "TERB2132540D", "@numtexte": "2022-129", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-04" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes L233-1 al. 1", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346018", "@num": "L233-1", "#text": "CODE DES COMMUNES. - art. L233-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637321", "@num": "L2331-3", "#text": "Code général des collectivités territoriales - art. L2331-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042960785", "@num": "L2333-3", "#text": "Code général des collectivités territoriales - art. L2333-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041473110", "@num": "L2333-4", "#text": "Code général des collectivités territoriales - art. L2333-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390584", "@num": "L2333-5", "#text": "Code général des collectivités territoriales - art. L2333-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041473687", "@num": "L2531-13", "#text": "Code général des collectivités territoriales - art. L2531-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391835", "@num": "L3333-2", "#text": "Code général des collectivités territoriales - art. 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L3662-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961104", "@num": "L5212-24", "#text": "Code général des collectivités territoriales - art. L5212-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961796", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961997", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465632", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028538162", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023216181", "@num": "1609 nonies D", "#text": "Code général des impôts, CGI. - art. 1609 nonies D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006181005", "@fin": "2011-01-01", "#text": "Section 2 : Taxe communale sur l'électricité", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000023216130", "@fin": "2023-01-01", "#text": "Section 2 : Taxe communale sur la consommation finale d'électricité", "@debut": "2011-01-01" }, { "@id": "LEGISCTA000042961060", "@fin": "2999-01-01", "#text": "Section 2 : Part communale de la taxe intérieure sur la consommation d'électricité", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390578", "@fin": "2011-01-01", "@num": "L2333-2", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023216126", "@fin": "2021-01-01", "@num": "L2333-2", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910423", "@fin": "2022-01-01", "@num": "L2333-2", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044872367", "@fin": "2023-01-01", "@num": "L2333-2", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042961068", "@fin": "2999-01-01", "@num": "L2333-2", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute commune peut, par délibération du conseil municipal, établir une taxe sur les fournitures d'électricité sous faible ou moyenne puissance.
\n
" } }, "LEGIARTI000006391835": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3333-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "1996-02-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006391835", "URL": "article/LEGI/ARTI/00/00/06/39/18/LEGIARTI000006391835.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X3333L02AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317463", "@num": "24", "#text": "Loi n°84-1209 du 29 décembre 1984 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21 jorf 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006229395", "@num": "2", "#text": "Arrêté du 25 janvier 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000418443", "@nortexte": "INDI0402545A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-01-25" }, { "@id": "LEGIARTI000025090605", "@num": "1", "#text": "Arrêté du 6 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025061684", "@nortexte": "EFIE1122438A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-06" }, { "@id": "LEGIARTI000031757305", "@num": "71", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 71 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033444213", "@num": "15", "#text": "Ordonnance n°2016-1561 du 21 novembre 2016 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033440877", "@nortexte": "ARCB1618072R", "@numtexte": "2016-1561", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000042472940", "@num": "5", "#text": "Ordonnance n°2020-1305 du 28 octobre 2020 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042472305", "@nortexte": "TERB2025956R", "@numtexte": "2020-1305", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-10-28" }, { "@id": "LEGIARTI000046196752", "@num": "L312-107", "#text": "Code des impositions sur les biens et services - art. L312-107 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045127106", "@num": "3", "#text": "Décret n°2022-129 du 4 février 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045124096", "@nortexte": "TERB2132540D", "@numtexte": "2022-129", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-04" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469051", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390578", "@num": "L2333-2", "#text": "Code général des collectivités territoriales - art. L2333-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042960785", "@num": "L2333-3", "#text": "Code général des collectivités territoriales - art. L2333-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041473102", "@num": "L2333-5", "#text": "Code général des collectivités territoriales - art. L2333-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041473094", "@num": "L3333-3", "#text": "Code général des collectivités territoriales - art. L3333-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023216067", "@num": "L3333-3-1", "#text": "Code général des collectivités territoriales - art. L3333-3-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027573941", "@num": "L3333-3-2", "#text": "Code général des collectivités territoriales - art. L3333-3-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027573933", "@num": "L5212-24-2", "#text": "Code général des collectivités territoriales - art. L5212-24-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077384", "@num": "R3333-1-2", "#text": "Code général des collectivités territoriales - art. R3333-1-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077386", "@num": "R3333-1-3", "#text": "Code général des collectivités territoriales - art. R3333-1-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077388", "@num": "R3333-1-4", "#text": "Code général des collectivités territoriales - art. R3333-1-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077390", "@num": "R3333-1-5", "#text": "Code général des collectivités territoriales - art. R3333-1-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006181113", "@fin": "2011-01-01", "#text": "Section 2 : Taxe départementale sur l'électricité", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000023216141", "@fin": "2022-01-01", "#text": "Section 2 : Taxe départementale sur la consommation finale d'électricité", "@debut": "2011-01-01" }, { "@id": "LEGISCTA000042910464", "@fin": "2021-12-30", "#text": "Section 2 : Part départementale de la taxe intérieure sur la consommation finale d'électricité", "@debut": "2022-01-01" }, { "@id": "LEGISCTA000044872365", "@fin": "2999-01-01", "#text": "Section 2 : Part départementale de l'accise sur l'électricité", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164643", "@fin": "2999-01-01", "#text": "CHAPITRE III : Contributions et taxes autres que celles prévues par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149268", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135499", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES DU DÉPARTEMENT", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116631", "@fin": "2999-01-01", "#text": "TROISIEME PARTIE : LE DÉPARTEMENT", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006391835", "@fin": "2011-01-01", "@num": "L3333-2", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023216137", "@fin": "2014-11-08", "@num": "L3333-2", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029737042", "@fin": "2017-04-01", "@num": "L3333-2", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034095185", "@fin": "2021-01-01", "@num": "L3333-2", "@etat": "MODIFIE", "@debut": "2017-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910408", "@fin": "2021-01-01", "@num": "L3333-2", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042961016", "@fin": "2999-01-01", "@num": "L3333-2", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles L. 2333-2 à L. 2333-5 sont appliquées à la taxe départementale sur l'électricité.
\n
Le taux de cette taxe ne peut dépasser 4 %.
" } }, "LEGIARTI000023216126": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2333-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023216126", "URL": "article/LEGI/ARTI/00/00/23/21/61/LEGIARTI000023216126.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000559120", "#text": "Loi n°96-142 du 21 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000023176458", "@num": "23", "#text": "LOI n°2010-1488 du 7 décembre 2010 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023174854", "@nortexte": "EFIX1007918L", "@numtexte": "2010-1488", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-07" }, { "@id": "LEGIARTI000031757305", "@num": "71", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 71 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000046196752", "@num": "L312-107", "#text": "Code des impositions sur les biens et services - art. L312-107 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045127102", "@num": "4", "#text": "Décret n°2022-129 du 4 février 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045124096", "@nortexte": "TERB2132540D", "@numtexte": "2022-129", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-04" }, { "@id": "LEGITEXT000006070162", "#text": "Code des communes L233-1 al. 1", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346018", "@num": "L233-1", "#text": "CODE DES COMMUNES. - art. L233-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390402", "@num": "L2224-31", "#text": "Code général des collectivités territoriales - art. L2224-31", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637321", "@num": "L2331-3", "#text": "Code général des collectivités territoriales - art. L2331-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042960785", "@num": "L2333-3", "#text": "Code général des collectivités territoriales - art. L2333-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041473110", "@num": "L2333-4", "#text": "Code général des collectivités territoriales - art. L2333-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390584", "@num": "L2333-5", "#text": "Code général des collectivités territoriales - art. L2333-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041473687", "@num": "L2531-13", "#text": "Code général des collectivités territoriales - art. L2531-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391835", "@num": "L3333-2", "#text": "Code général des collectivités territoriales - art. L3333-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391836", "@num": "L3333-3", "#text": "Code général des collectivités territoriales - art. L3333-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027573941", "@num": "L3333-3-2", "#text": "Code général des collectivités territoriales - art. L3333-3-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910473", "@num": "L3662-1", "#text": "Code général des collectivités territoriales - art. L3662-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961104", "@num": "L5212-24", "#text": "Code général des collectivités territoriales - art. L5212-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961796", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042961997", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465632", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028538162", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023216181", "@num": "1609 nonies D", "#text": "Code général des impôts, CGI. - art. 1609 nonies D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006181005", "@fin": "2011-01-01", "#text": "Section 2 : Taxe communale sur l'électricité", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000023216130", "@fin": "2023-01-01", "#text": "Section 2 : Taxe communale sur la consommation finale d'électricité", "@debut": "2011-01-01" }, { "@id": "LEGISCTA000042961060", "@fin": "2999-01-01", "#text": "Section 2 : Part communale de la taxe intérieure sur la consommation d'électricité", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164579", "@fin": "2999-01-01", "#text": "CHAPITRE III : Taxes, redevances ou versements non prévus par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149245", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135493", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES COMMUNALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116628", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : LA COMMUNE", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006390578", "@fin": "2011-01-01", "@num": "L2333-2", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023216126", "@fin": "2021-01-01", "@num": "L2333-2", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910423", "@fin": "2022-01-01", "@num": "L2333-2", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044872367", "@fin": "2023-01-01", "@num": "L2333-2", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042961068", "@fin": "2999-01-01", "@num": "L2333-2", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Il est institué, au profit des communes ou, selon le cas, au profit des établissements publics de coopération intercommunale ou des départements qui leur sont substitués au titre de leur compétence d'autorité organisatrice de la distribution publique d'électricité visée à l'article L. 2224-31, une taxe communale sur la consommation finale d'électricité, relevant du code NC 2716 de la nomenclature douanière.
" } }, "LEGIARTI000023216137": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3333-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-11-08", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023216137", "URL": "article/LEGI/ARTI/00/00/23/21/61/LEGIARTI000023216137.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317463", "@num": "24", "#text": "Loi n°84-1209 du 29 décembre 1984 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000559120", "#text": "Loi n°96-142 du 21 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006229395", "@num": "2", "#text": "Arrêté du 25 janvier 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000418443", "@nortexte": "INDI0402545A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-01-25" }, { "@id": "LEGIARTI000023176458", "@num": "23", "#text": "LOI n°2010-1488 du 7 décembre 2010 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023174854", "@nortexte": "EFIX1007918L", "@numtexte": "2010-1488", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-07" }, { "@id": "LEGIARTI000025090605", "@num": "1", "#text": "Arrêté du 6 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025061684", "@nortexte": "EFIE1122438A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-06" }, { "@id": "LEGIARTI000031757305", "@num": "71", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 71 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033444213", "@num": "15", "#text": "Ordonnance n°2016-1561 du 21 novembre 2016 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033440877", "@nortexte": "ARCB1618072R", "@numtexte": "2016-1561", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000042472940", "@num": "5", "#text": "Ordonnance n°2020-1305 du 28 octobre 2020 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042472305", "@nortexte": "TERB2025956R", "@numtexte": "2020-1305", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-10-28" }, { "@id": "LEGIARTI000046196752", "@num": "L312-107", "#text": "Code des impositions sur les biens et services - art. L312-107 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045127106", "@num": "3", "#text": "Décret n°2022-129 du 4 février 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045124096", "@nortexte": "TERB2132540D", "@numtexte": "2022-129", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-04" }, { "@id": "LEGIARTI000006309437", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469051", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042960785", "@num": "L2333-3", "#text": "Code général des collectivités territoriales - art. L2333-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041473102", "@num": "L2333-5", "#text": "Code général des collectivités territoriales - art. L2333-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041473094", "@num": "L3333-3", "#text": "Code général des collectivités territoriales - art. L3333-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023216067", "@num": "L3333-3-1", "#text": "Code général des collectivités territoriales - art. L3333-3-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027573941", "@num": "L3333-3-2", "#text": "Code général des collectivités territoriales - art. L3333-3-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027573933", "@num": "L5212-24-2", "#text": "Code général des collectivités territoriales - art. L5212-24-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077384", "@num": "R3333-1-2", "#text": "Code général des collectivités territoriales - art. R3333-1-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077386", "@num": "R3333-1-3", "#text": "Code général des collectivités territoriales - art. R3333-1-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077388", "@num": "R3333-1-4", "#text": "Code général des collectivités territoriales - art. R3333-1-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077390", "@num": "R3333-1-5", "#text": "Code général des collectivités territoriales - art. R3333-1-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006181113", "@fin": "2011-01-01", "#text": "Section 2 : Taxe départementale sur l'électricité", "@debut": "1996-02-24" }, { "@id": "LEGISCTA000023216141", "@fin": "2022-01-01", "#text": "Section 2 : Taxe départementale sur la consommation finale d'électricité", "@debut": "2011-01-01" }, { "@id": "LEGISCTA000042910464", "@fin": "2021-12-30", "#text": "Section 2 : Part départementale de la taxe intérieure sur la consommation finale d'électricité", "@debut": "2022-01-01" }, { "@id": "LEGISCTA000044872365", "@fin": "2999-01-01", "#text": "Section 2 : Part départementale de l'accise sur l'électricité", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164643", "@fin": "2999-01-01", "#text": "CHAPITRE III : Contributions et taxes autres que celles prévues par le code général des impôts", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149268", "@fin": "2999-01-01", "#text": "TITRE III : RECETTES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135499", "@fin": "2999-01-01", "#text": "LIVRE III : FINANCES DU DÉPARTEMENT", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116631", "@fin": "2999-01-01", "#text": "TROISIEME PARTIE : LE DÉPARTEMENT", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006391835", "@fin": "2011-01-01", "@num": "L3333-2", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023216137", "@fin": "2014-11-08", "@num": "L3333-2", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029737042", "@fin": "2017-04-01", "@num": "L3333-2", "@etat": "MODIFIE", "@debut": "2014-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034095185", "@fin": "2021-01-01", "@num": "L3333-2", "@etat": "MODIFIE", "@debut": "2017-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910408", "@fin": "2021-01-01", "@num": "L3333-2", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042961016", "@fin": "2999-01-01", "@num": "L3333-2", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Il est institué, au profit des départements, une taxe départementale sur la consommation finale d'électricité relevant du code NC 2716 de la nomenclature douanière.

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II.-Le fait générateur de la taxe intervient lors de la livraison de l'électricité par un fournisseur à chaque point de livraison, situé en France, d'un utilisateur final. La taxe est exigible au moment de la livraison. Toutefois, lorsque la livraison donne lieu à des décomptes ou à des encaissements successifs et que le redevable a exercé l'option prévue au second alinéa du a du 2 de l'article 269 du code général des impôts, l'exigibilité intervient au moment du débit.

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L'exigibilité intervient en tout état de cause dès la perception d'acomptes financiers lorsqu'il en est demandé avant l'intervention du fait générateur.

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Dans le cas mentionné au 2° du III du présent article, le fait générateur et l'exigibilité de la taxe interviennent lors de la consommation de l'électricité.

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III.-Sont redevables de la taxe :

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1° Les fournisseurs d'électricité.

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Un fournisseur d'électricité s'entend de la personne qui produit ou achète de l'électricité en vue de la revendre à un consommateur final.

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Les fournisseurs d'électricité non établis en France et qui y sont redevables de la taxe au titre des livraisons d'électricité qu'ils effectuent à destination d'un utilisateur final sont tenus de faire accréditer, auprès du ministre chargé des collectivités territoriales, un représentant établi en France. Ce représentant se porte garant du paiement de la taxe et du dépôt de la déclaration mentionnée à l'article L. 3333-3-1 en cas de défaillance du redevable.

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Le montant de la taxe dû par les fournisseurs apparaît distinctement, en addition au prix de vente de l'électricité, sur les factures qu'ils émettent ou qui sont émises pour leur compte ;

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2° Les personnes qui, dans le cadre de leur activité économique, produisent de l'électricité et l'utilisent pour les besoins de cette activité.

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IV.-L'électricité n'est pas soumise à la taxe mentionnée au I dans les cas suivants :

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1° Lorsqu'elle est principalement utilisée dans des procédés métallurgiques, de réduction chimique ou d'électrolyse. Le bénéfice de la présente mesure ne s'applique pas aux quantités d'électricité utilisées pour des besoins autres que ceux de ces procédés ;

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2° Lorsque sa valeur représente plus de la moitié du coût d'un produit ;

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3° Lorsqu'elle est utilisée dans des procédés de fabrication de produits minéraux non métalliques classés conformément au règlement (CEE) n° 3037/90 du Conseil, du 9 octobre 1990, relatif à la nomenclature statistique des activités économiques dans la Communauté européenne ;

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4° Lorsqu'elle est consommée dans l'enceinte des établissements de production de produits énergétiques, pour les besoins de la production des produits énergétiques eux-mêmes ou pour ceux de la production de tout ou partie de l'énergie nécessaire à leur fabrication.

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V.-L'électricité est exonérée de la taxe mentionnée au I lorsqu'elle est :

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1° Utilisée pour la production de l'électricité et pour le maintien de la capacité de production de l'électricité ;

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2° Utilisée pour le transport de personnes et de marchandises par train, métro, tramway et trolleybus ;

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3° Produite à bord des bateaux ;

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4° Produite par de petits producteurs d'électricité qui la consomment pour les besoins de leur activité. Sont considérées comme petits producteurs d'électricité les personnes qui exploitent des installations de production d'électricité dont la production annuelle n'excède pas 240 millions de kilowattheures par site de production.

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VI.-Sont admis en franchise de la taxe les achats d'électricité effectués par les gestionnaires de réseaux publics de transport et de distribution d'électricité pour les besoins de la compensation des pertes inhérentes aux opérations de transport et de distribution de l'électricité.

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VII.-Les personnes qui ont reçu de l'électricité qu'elles utilisent dans les conditions mentionnées aux IV à VI adressent à leurs fournisseurs une attestation, conforme au modèle fixé par arrêté du directeur général chargé de l'énergie, justifiant la livraison de cette électricité sans application de la taxe mentionnée au I. Elles sont tenues d'acquitter la taxe ou le supplément de taxe due lorsque tout ou partie de l'électricité n'a pas été affectée à l'usage ayant justifié l'absence de taxation, l'exonération ou la franchise.

" } }, "LEGIARTI000029737042": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3333-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-04-01", "DATE_DEBUT": "2014-11-08" } }, "META_COMMUN": { "ID": "LEGIARTI000029737042", "URL": "article/LEGI/ARTI/00/00/29/73/70/LEGIARTI000029737042.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 43 III de l'ordonnance n° 2014-1335 du 6 novembre 2014 les présentes dispositions s'appliquent à compter des impositions dues au titre de 2015.

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\n
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I.-Il est institué, au profit des départements et de la métropole de Lyon, une taxe départementale sur la consommation finale d'électricité relevant du code NC 2716 de la nomenclature douanière.

Article L2333-3 AUTONOME ABROGE, en vigueur du 01/01/2022 au 01/01/2023 (Code général des collectivités territoriales)