{ "article": { "LEGIARTI000043460788": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043460788", "URL": "article/LEGI/ARTI/00/00/43/46/07/LEGIARTI000043460788.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006229161", "@num": "L233-1", "#text": "Code de commerce - art. L233-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311347", "@num": "1007", "#text": "Code général des impôts, CGI. - art. 1007", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043461034", "@num": "R224-15-12 A", "#text": "Code de l'environnement - art. R224-15-12 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043461036", "@num": "R224-15-12 B", "#text": "Code de l'environnement - art. R224-15-12 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000043458634", "@nor": "TRER2022491D", "@num": "2021-515", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2021-515 du 29 avril 2021 relatif aux obligations d'achat ou d'utilisation de véhicules de poids total autorisé en charge inférieur ou égal à 3,5 tonnes à faibles ou à très faibles émissions par les entreprises", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000043458634", "@c_titre_court": "Décret n°2021-515 du 29 avril 2021" }, { "@fin": "2999-01-01", "#text": "Décret n° 2021-515 du 29 avril 2021 relatif aux obligations d'achat ou d'utilisation de véhicules de poids total autorisé en charge inférieur ou égal à 3,5 tonnes à faibles ou à très faibles émissions par les entreprises", "@debut": "2021-05-01", "@id_txt": "LEGITEXT000043460777", "@c_titre_court": "Décret n°2021-515 du 29 avril 2021" } ], "@ministere": "Ministère de la transition écologique", "@date_publi": "2021-04-30", "@date_signature": "2021-04-29", "@num_parution_jo": "0102" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000043460788", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000043458649", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code de l'environnement
\n Art. R224-15-12 A, Art. R224-15-12 B\n
\n

\n
" } }, "LEGIARTI000006229161": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006229161", "URL": "article/LEGI/ARTI/00/00/06/22/91/LEGIARTI000006229161.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X233L001AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006280933", "@num": "354", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 354 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006342785", "@num": "174-26", "#text": "Décret n°67-236 du 23 mars 1967 - art. 174-26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006538698", "@num": "24", "#text": "Décret n°83-1020 du 29 novembre 1983 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520693", "@numtexte": "83-1020", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-11-29" }, { "@id": "LEGIARTI000006429052", "@num": "1", "#text": "Arrêté du 3 juillet 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000663999", "@nortexte": "PTTM8700464A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-03" }, { "@id": "LEGIARTI000038587406", "@num": "1-2", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 1-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000023548046", "@num": "20", "#text": "Décret n°99-130 du 24 février 1999 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "LEGIARTI000006426526", "@num": "21", "#text": "Décret n°99-130 du 24 février 1999 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006426998", "@num": "5", "#text": "Décret n°2001-609 du 9 juillet 2001 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222611", "@nortexte": "MCCT0100390D", "@numtexte": "2001-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-09" }, { "@id": "LEGIARTI000006374805", "@num": "1", "#text": "Décret n°2001-631 du 16 juillet 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214502", "@nortexte": "ECOT0151956D", "@numtexte": "2001-631", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-16" }, { "@id": "LEGIARTI000006427153", "@num": "6", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000047527843", "@num": "3-3", "#text": "Décret n°2004-1312 du 26 novembre 2004 - art. 3-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440977", "@nortexte": "MCCT0400875D", "@numtexte": "2004-1312", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-26" }, { "@id": "LEGIARTI000047527850", "@num": "4", "#text": "Décret n°2004-1312 du 26 novembre 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440977", "@nortexte": "MCCT0400875D", "@numtexte": "2004-1312", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-26" }, { "@id": "LEGIARTI000006879303", "@num": "4", "#text": "Loi n°2005-357 du 20 avril 2005 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000786314", "@nortexte": "EQUX0400177L", "@numtexte": "2005-357", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-04-20" }, { "@id": "LEGIARTI000022494541", "@num": "95", "#text": "Loi n°2005-781 du 13 juillet 2005 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813253", "@nortexte": "ECOX0400059L", "@numtexte": "2005-781", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-13" }, { "@id": "LEGIARTI000023482852", "@num": "12", "#text": "Arrêté du 4 août 2006 - art. 12 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000457394", "@nortexte": "INDI0608092A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-08-04" }, { "@id": "LEGIARTI000020756860", "@num": "4", "#text": "LOI n°2009-715 du 18 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020756038", "@nortexte": "ECEX0907025L", "@numtexte": "2009-715", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-06-18" }, { "@id": "LEGIARTI000022192243", "@num": "12", "#text": "Arrêté du 4 mai 2010 - art. 12 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000022167061", "@nortexte": "DEVP1010929A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-04" }, { "@id": "LEGIARTI000022437277", "@num": "5", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000022473248", "@num": "227", "#text": "LOI n° 2010-788\n du 12 juillet 2010 - art. 227", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000039183390", "@num": "105", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 105 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000050742176", "@num": "Annexe 1", "#text": "Arrêté du 28 avril 2011 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023926333", "@nortexte": "INDR1111486A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-28" }, { "@id": "LEGIARTI000025072332", "@num": "2", "#text": "Arrêté du 28 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025056947", "@nortexte": "TRAT1131799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025339665", "@num": "2.1.1", "#text": "Arrêté du 7 février 2012 - art. 2.1.1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338573", "@nortexte": "DEVP1202101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000047229367", "@num": "1", "#text": "Décret n°2012-484 du 13 avril 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000042652729", "@num": "26", "#text": "Décret n°2012-484 du 13 avril 2012 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000026894004", "@num": "14", "#text": "LOI n°2012-1559 du 31 décembre 2012 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026871127", "@nortexte": "EFIX1235147L", "@numtexte": "2012-1559", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-12-31" }, { "@id": "LEGIARTI000027757525", "@num": "5", "#text": "LOI n°2013-672\n du 26 juillet 2013 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027754539", "@nortexte": "EFIX1239994L", "@numtexte": "2013-672", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-07-26" }, { "@id": "LEGIARTI000028428503", "@num": "22", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000042091679", "@num": "16", "#text": "Arrêté du 5 mars 2014 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028770330", "@nortexte": "DEVP1306197A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-03-05" }, { "@id": "LEGIARTI000029332034", "@num": "29", "#text": "LOI n°2014-872 du 4 août 2014 - art. 29 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029330511", "@nortexte": "DEVX1320370L", "@numtexte": "2014-872", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-04" }, { "@id": "LEGIARTI000029332036", "@num": "30", "#text": "LOI n°2014-872 du 4 août 2014 - art. 30 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029330511", "@nortexte": "DEVX1320370L", "@numtexte": "2014-872", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-04" }, { "@id": "LEGIARTI000031815930", "@num": "43", "#text": "LOI n°2014-1545 du 20 décembre 2014 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029926655", "@nortexte": "EINX1412185L", "@numtexte": "2014-1545", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-20" }, { "@id": "LEGIARTI000030921692", "@num": "3", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000033387104", "#text": "Arrêté du 14 novembre 2016 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000033385572", "@nortexte": "DEVR1628319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-14" }, { "@id": "LEGIARTI000038650300", "@num": "3", "#text": "Décret n°2019-604 du 18 juin 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038649090", "@nortexte": "SSAS1903624D", "@numtexte": "2019-604", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-18" }, { "@id": "LEGIARTI000039680385", "@num": "1", "#text": "Décret n°2019-1438 du 23 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039667474", "@nortexte": "MTRD1930755D", "@numtexte": "2019-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-23" }, { "@id": "LEGIARTI000042521949", "#text": "Arrêté du 12 novembre 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000042520791", "@nortexte": "TRER2030807A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-12" }, { "@id": "LEGIARTI000043192498", "#text": "Arrêté du 12 février 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043189349", "@nortexte": "TRER2104641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-12" }, { "@id": "LEGIARTI000043460788", "@num": "2", "#text": "Décret n°2021-515 du 29 avril 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043458634", "@nortexte": "TRER2022491D", "@numtexte": "2021-515", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-29" }, { "@id": "LEGIARTI000044957409", "@num": "11", "#text": "Décret n°2021-1926 du 30 décembre 2021 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792513", "@nortexte": "MICE2123537D", "@numtexte": "2021-1926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045416035", "#text": "Arrêté du 25 mars 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000045412074", "@nortexte": "TRER2208067A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-25" }, { "@id": "LEGIARTI000047228507", "@num": "1", "#text": "Décret n°2023-132 du 24 février 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047226157", "@nortexte": "MICE2232548D", "@numtexte": "2023-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-24" }, { "@id": "LEGIARTI000047987747", "@num": "7-1", "#text": "Décret n°2023-132 du 24 février 2023 - art. 7-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047226157", "@nortexte": "MICE2232548D", "@numtexte": "2023-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-24" }, { "@id": "LEGIARTI000047987701", "@num": "1", "#text": "Décret n°2023-811 du 21 août 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047986673", "@nortexte": "MICE2314999D", "@numtexte": "2023-811", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-21" }, { "@id": "LEGIARTI000048900537", "#text": "Arrêté du 19 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048680035", "@nortexte": "ENER2334220A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-19" }, { "@id": "LEGIARTI000050740731", "#text": "Arrêté du 29 novembre 2024 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000050730534", "@nortexte": "TECR2432443A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-29" }, { "@id": "LEGIARTI000042339069", "@num": "L22-10-58", "#text": "Code de commerce - art. L22-10-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339075", "@num": "L22-10-60", "#text": "Code de commerce - art. L22-10-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035181834", "@num": "L225-102-1", "#text": "Code de commerce - art. L225-102-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019870630", "@num": "L225-186-1", "#text": "Code de commerce - art. L225-186-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613266", "@num": "L225-197-6", "#text": "Code de commerce - art. L225-197-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006227993", "@num": "L228-35-11", "#text": "Code de commerce - art. L228-35-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030994526", "@num": "L621-4-1", "#text": "Code de commerce - art. L621-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031013341", "@num": "L662-8", "#text": "Code de commerce - art. L662-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035950019", "@num": "L721-8", "#text": "Code de commerce - art. L721-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012995", "@num": "L952-2", "#text": "Code de commerce - art. L952-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927461", "@num": "R123-188", "#text": "Code de commerce - art. R123-188 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020373802", "@num": "R123-197", "#text": "Code de commerce - art. R123-197 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035247304", "@num": "R225-105", "#text": "Code de commerce - art. R225-105 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226160", "@num": "L225-224", "#text": "Code de commerce. - art. L225-224 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226257", "@num": "L225-236", "#text": "Code de commerce. - art. L225-236 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006227728", "@num": "L228-20", "#text": "Code de commerce. - art. L228-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043978134", "@num": "L512-17", "#text": "Code de l'environnement - art. L512-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043461034", "@num": "R224-15-12 A", "#text": "Code de l'environnement - art. R224-15-12 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050497664", "@num": "R554-10", "#text": "Code de l'environnement - art. R554-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012558", "@num": "L5124-14", "#text": "Code de la santé publique - art. L5124-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027894041", "@num": "Annexe (3) à l'art. A931-11-11", "#text": "Code de la sécurité sociale. - art. Annexe (3) à l'art. A931-11-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038676564", "@num": "D762-1", "#text": "Code de la sécurité sociale. - art. D762-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046804900", "@num": "L243-13", "#text": "Code de la sécurité sociale. - art. L243-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020627801", "@num": "L243-6-1", "#text": "Code de la sécurité sociale. - art. L243-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025560037", "@num": "L243-6-3", "#text": "Code de la sécurité sociale. - art. L243-6-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020627805", "@num": "L243-7-3", "#text": "Code de la sécurité sociale. - art. L243-7-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046874961", "@num": "L432-3", "#text": "Code des assurances - art. L432-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037808555", "@num": "L2102-4", "#text": "Code des transports - art. L2102-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047160089", "@num": "211-36", "#text": "Code du cinéma et de l'image animée - art. 211-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031345093", "@num": "211-38", "#text": "Code du cinéma et de l'image animée - art. 211-38 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044196572", "@num": "911-105", "#text": "Code du cinéma et de l'image animée - art. 911-105 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041770378", "@num": "D6241-30", "#text": "Code du travail - art. D6241-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036261881", "@num": "L1226-10", "#text": "Code du travail - art. L1226-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036261887", "@num": "L1226-2", "#text": "Code du travail - art. L1226-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036762081", "@num": "L1233-3", "#text": "Code du travail - art. L1233-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036261863", "@num": "L1233-4", "#text": "Code du travail - art. L1233-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039261890", "@num": "L2312-51", "#text": "Code du travail - art. L2312-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901949", "@num": "L2323-19", "#text": "Code du travail - art. L2323-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028813428", "@num": "L2323-26-1 A", "#text": "Code du travail - art. L2323-26-1 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902131", "@num": "L2331-1", "#text": "Code du travail - art. L2331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649711", "@num": "L432-1", "#text": "Code du travail - art. L432-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649322", "@num": "L439-1", "#text": "Code du travail - art. L439-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423635", "@num": "L8241-3", "#text": "Code du travail - art. L8241-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654035", "@num": "L442-1", "#text": "Code du travail applicable à Mayotte. - art. L442-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043961244", "@num": "L171-3", "#text": "Code minier (nouveau) - art. L171-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023501962", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161293", "@fin": "2999-01-01", "#text": "Section 1 : Définitions", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146053", "@fin": "2999-01-01", "#text": "Chapitre III : Des filiales, des participations et des sociétés contrôlées", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133177", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229161", "@fin": "2016-01-01", "@num": "L233-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030927196", "@fin": "2999-01-01", "@num": "L233-1", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'une société possède plus de la moitié du capital d'une autre société, la seconde est considérée, pour l'application du présent chapitre, comme filiale de la première.
\n
" } }, "LEGIARTI000006311347": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1007", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-01-19", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311347", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311347.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1007AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042388501", "@num": "7", "#text": "Décret n°2020-1207 du 30 septembre 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042387281", "@nortexte": "ECOE2003589D", "@numtexte": "2020-1207", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-30" }, { "@id": "LEGIARTI000043179699", "@num": "1", "#text": "Arrêté du 15 février 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043179295", "@nortexte": "CCPD2104029A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "@id": "LEGIARTI000043460788", "@num": "2", "#text": "Décret n°2021-515 du 29 avril 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043458634", "@nortexte": "TRER2022491D", "@numtexte": "2021-515", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-29" }, { "@id": "LEGIARTI000044631058", "@num": "1", "#text": "Décret n°2021-1841 du 28 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044590056", "@nortexte": "TRER2135724D", "@numtexte": "2021-1841", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-28" }, { "@id": "LEGITEXT000045759073", "#text": "Arrêté du 4 mai 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "#text": "CGIAN2 303 A CGIAN2 310 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000046184217", "@num": "D251-8", "#text": "Code de l'énergie - art. D251-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042388826", "@num": "313-0 BR ter-0", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 313-0 BR ter-0 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162859", "@fin": "1983-12-30", "#text": "TAXES SUR LES VEHICULES A MOTEUR.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147168", "@fin": "1989-01-01", "#text": "AUTRES DROITS ET TAXES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133879", "@fin": "1989-01-01", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048585171", "@fin": "1979-07-01", "@num": "1007", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311347", "@fin": "1980-01-19", "@num": "1007", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006311348", "@fin": "1983-12-30", "@num": "1007", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041833903", "@fin": "2020-12-31", "@num": "1007", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910570", "@fin": "2022-01-01", "@num": "1007", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont instituées :
\n
a Une taxe différentielle sur les véhicules à moteur ;
\n
b Une taxe annuelle de 1.800 F sur les véhicules d'une puissance fiscale supérieure à 16 CV immatriculés dans la catégorie des voitures particulières.
\n
Ces taxes seront perçues dans les conditions fixées par le décret institutif, lequel déterminera notamment les modalités d'assiette, de perception et de contrôle, les sûretés, garanties et sanctions, ainsi que les cas d'exonération des taxes, notamment en ce qui concerne les véhicules de fabrication ancienne et certains véhicules à usage professionnel et les véhicules utilisés par les infirmes.
\n
Des décrets pris en conseil des ministres, après avis du conseil d'Etat, rendront applicables les dispositions du présent article (1) et fixeront les mesures transitoires et les conditions d'application dudit article.
\n
1) Annexe II, art. 303 à 310 B.
\n
" } }, "LEGIARTI000006311348": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1007", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006311348", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311348.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1007AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043179699", "@num": "1", "#text": "Arrêté du 15 février 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043179295", "@nortexte": "CCPD2104029A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "@id": "LEGITEXT000045759073", "#text": "Arrêté du 4 mai 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "#text": "CGI R212-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI R213-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 303", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 304", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 305", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 306", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 308", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 309", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273407", "@num": "16", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 16 (P) JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000319977", "#text": "Loi 83-1179 1983-12-29 art. 24 finances pour 1984 JORF 30 décembre 1983 - article devenu sans objet", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000042388501", "@num": "7", "#text": "Décret n°2020-1207 du 30 septembre 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042387281", "@nortexte": "ECOE2003589D", "@numtexte": "2020-1207", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-30" }, { "@id": "LEGIARTI000043460788", "@num": "2", "#text": "Décret n°2021-515 du 29 avril 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043458634", "@nortexte": "TRER2022491D", "@numtexte": "2021-515", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-29" }, { "@id": "LEGIARTI000044631058", "@num": "1", "#text": "Décret n°2021-1841 du 28 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044590056", "@nortexte": "TRER2135724D", "@numtexte": "2021-1841", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-28" }, { "@id": "LEGIARTI000046184217", "@num": "D251-8", "#text": "Code de l'énergie - art. D251-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042388826", "@num": "313-0 BR ter-0", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 313-0 BR ter-0 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162859", "@fin": "1983-12-30", "#text": "TAXES SUR LES VEHICULES A MOTEUR.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147168", "@fin": "1989-01-01", "#text": "AUTRES DROITS ET TAXES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133879", "@fin": "1989-01-01", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048585171", "@fin": "1979-07-01", "@num": "1007", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311347", "@fin": "1980-01-19", "@num": "1007", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006311348", "@fin": "1983-12-30", "@num": "1007", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041833903", "@fin": "2020-12-31", "@num": "1007", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910570", "@fin": "2022-01-01", "@num": "1007", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont instituées :

\n
\n

a. Une taxe différentielle sur les véhicules à moteur ;

\n
\n

b. Une taxe spéciale annuelle sur les véhicules d'une puissance fiscale supérieure à 16 CV immatriculés dans la catégorie des voitures particulières.

\n
\n

Pour les véhicules en cause, cette taxe spéciale tient lieu de taxe différentielle sur les véhicules à moteur.

\n
\n

Ces taxes seront perçues dans les conditions fixées par le décret institutif, lequel déterminera notamment les modalités d'assiette, de perception et de contrôle, les sûretés, garanties et sanctions, ainsi que les cas d'exonération des taxes, notamment en ce qui concerne les véhicules de fabrication ancienne et certains véhicules à usage professionnel et les véhicules utilisés par les infirmes.

\n
\n

Des décrets pris en conseil des ministres, après avis du conseil d'Etat, rendront applicables les dispositions du présent article (1) et fixeront les mesures transitoires et les conditions d'application dudit article.

\n
\n

(1) Annexe II, art. 303 à 306, 308 à 310 B et livre des procédures fiscales, art. R. 212-1 et R. 213-1.

\n
\n
" } }, "LEGIARTI000030927196": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030927196", "URL": "article/LEGI/ARTI/00/00/30/92/71/LEGIARTI000030927196.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006280933", "@num": "354", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 354 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006342785", "@num": "174-26", "#text": "Décret n°67-236 du 23 mars 1967 - art. 174-26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006538698", "@num": "24", "#text": "Décret n°83-1020 du 29 novembre 1983 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520693", "@numtexte": "83-1020", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-11-29" }, { "@id": "LEGIARTI000006429052", "@num": "1", "#text": "Arrêté du 3 juillet 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000663999", "@nortexte": "PTTM8700464A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-03" }, { "@id": "LEGIARTI000038587406", "@num": "1-2", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 1-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000023548046", "@num": "20", "#text": "Décret n°99-130 du 24 février 1999 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "LEGIARTI000006426526", "@num": "21", "#text": "Décret n°99-130 du 24 février 1999 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006426998", "@num": "5", "#text": "Décret n°2001-609 du 9 juillet 2001 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222611", "@nortexte": "MCCT0100390D", "@numtexte": "2001-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-09" }, { "@id": "LEGIARTI000006374805", "@num": "1", "#text": "Décret n°2001-631 du 16 juillet 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214502", "@nortexte": "ECOT0151956D", "@numtexte": "2001-631", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-16" }, { "@id": "LEGIARTI000006427153", "@num": "6", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000047527843", "@num": "3-3", "#text": "Décret n°2004-1312 du 26 novembre 2004 - art. 3-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440977", "@nortexte": "MCCT0400875D", "@numtexte": "2004-1312", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-26" }, { "@id": "LEGIARTI000047527850", "@num": "4", "#text": "Décret n°2004-1312 du 26 novembre 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440977", "@nortexte": "MCCT0400875D", "@numtexte": "2004-1312", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-26" }, { "@id": "LEGIARTI000006879303", "@num": "4", "#text": "Loi n°2005-357 du 20 avril 2005 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000786314", "@nortexte": "EQUX0400177L", "@numtexte": "2005-357", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-04-20" }, { "@id": "LEGIARTI000022494541", "@num": "95", "#text": "Loi n°2005-781 du 13 juillet 2005 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813253", "@nortexte": "ECOX0400059L", "@numtexte": "2005-781", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-13" }, { "@id": "LEGIARTI000023482852", "@num": "12", "#text": "Arrêté du 4 août 2006 - art. 12 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000457394", "@nortexte": "INDI0608092A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-08-04" }, { "@id": "LEGIARTI000020756860", "@num": "4", "#text": "LOI n°2009-715 du 18 juin 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020756038", "@nortexte": "ECEX0907025L", "@numtexte": "2009-715", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-06-18" }, { "@id": "LEGIARTI000022192243", "@num": "12", "#text": "Arrêté du 4 mai 2010 - art. 12 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000022167061", "@nortexte": "DEVP1010929A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-04" }, { "@id": "LEGIARTI000022437277", "@num": "5", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000022473248", "@num": "227", "#text": "LOI n° 2010-788\n du 12 juillet 2010 - art. 227", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000039183390", "@num": "105", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 105 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000050742176", "@num": "Annexe 1", "#text": "Arrêté du 28 avril 2011 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023926333", "@nortexte": "INDR1111486A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-28" }, { "@id": "LEGIARTI000025072332", "@num": "2", "#text": "Arrêté du 28 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025056947", "@nortexte": "TRAT1131799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025339665", "@num": "2.1.1", "#text": "Arrêté du 7 février 2012 - art. 2.1.1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338573", "@nortexte": "DEVP1202101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000047229367", "@num": "1", "#text": "Décret n°2012-484 du 13 avril 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000042652729", "@num": "26", "#text": "Décret n°2012-484 du 13 avril 2012 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000026894004", "@num": "14", "#text": "LOI n°2012-1559 du 31 décembre 2012 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026871127", "@nortexte": "EFIX1235147L", "@numtexte": "2012-1559", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-12-31" }, { "@id": "LEGIARTI000027757525", "@num": "5", "#text": "LOI n°2013-672\n du 26 juillet 2013 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027754539", "@nortexte": "EFIX1239994L", "@numtexte": "2013-672", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-07-26" }, { "@id": "LEGIARTI000028428503", "@num": "22", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000042091679", "@num": "16", "#text": "Arrêté du 5 mars 2014 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028770330", "@nortexte": "DEVP1306197A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-03-05" }, { "@id": "LEGIARTI000029332034", "@num": "29", "#text": "LOI n°2014-872 du 4 août 2014 - art. 29 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029330511", "@nortexte": "DEVX1320370L", "@numtexte": "2014-872", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-04" }, { "@id": "LEGIARTI000029332036", "@num": "30", "#text": "LOI n°2014-872 du 4 août 2014 - art. 30 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029330511", "@nortexte": "DEVX1320370L", "@numtexte": "2014-872", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-04" }, { "@id": "LEGIARTI000031815930", "@num": "43", "#text": "LOI n°2014-1545 du 20 décembre 2014 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029926655", "@nortexte": "EINX1412185L", "@numtexte": "2014-1545", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-20" }, { "@id": "LEGIARTI000030921690", "@num": "2", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030921692", "@num": "3", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000033387104", "#text": "Arrêté du 14 novembre 2016 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000033385572", "@nortexte": "DEVR1628319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-14" }, { "@id": "LEGIARTI000038650300", "@num": "3", "#text": "Décret n°2019-604 du 18 juin 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038649090", "@nortexte": "SSAS1903624D", "@numtexte": "2019-604", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-18" }, { "@id": "LEGIARTI000039680385", "@num": "1", "#text": "Décret n°2019-1438 du 23 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039667474", "@nortexte": "MTRD1930755D", "@numtexte": "2019-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-23" }, { "@id": "LEGIARTI000042521949", "#text": "Arrêté du 12 novembre 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000042520791", "@nortexte": "TRER2030807A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-12" }, { "@id": "LEGIARTI000043192498", "#text": "Arrêté du 12 février 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043189349", "@nortexte": "TRER2104641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-12" }, { "@id": "LEGIARTI000043460788", "@num": "2", "#text": "Décret n°2021-515 du 29 avril 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043458634", "@nortexte": "TRER2022491D", "@numtexte": "2021-515", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-29" }, { "@id": "LEGIARTI000044957409", "@num": "11", "#text": "Décret n°2021-1926 du 30 décembre 2021 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792513", "@nortexte": "MICE2123537D", "@numtexte": "2021-1926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045416035", "#text": "Arrêté du 25 mars 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000045412074", "@nortexte": "TRER2208067A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-25" }, { "@id": "LEGIARTI000047228507", "@num": "1", "#text": "Décret n°2023-132 du 24 février 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047226157", "@nortexte": "MICE2232548D", "@numtexte": "2023-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-24" }, { "@id": "LEGIARTI000047987747", "@num": "7-1", "#text": "Décret n°2023-132 du 24 février 2023 - art. 7-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047226157", "@nortexte": "MICE2232548D", "@numtexte": "2023-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-24" }, { "@id": "LEGIARTI000047987701", "@num": "1", "#text": "Décret n°2023-811 du 21 août 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047986673", "@nortexte": "MICE2314999D", "@numtexte": "2023-811", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-21" }, { "@id": "LEGIARTI000048900537", "#text": "Arrêté du 19 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048680035", "@nortexte": "ENER2334220A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-19" }, { "@id": "LEGIARTI000050740731", "#text": "Arrêté du 29 novembre 2024 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000050730534", "@nortexte": "TECR2432443A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-29" }, { "@id": "LEGIARTI000042339069", "@num": "L22-10-58", "#text": "Code de commerce - art. L22-10-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339075", "@num": "L22-10-60", "#text": "Code de commerce - art. L22-10-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035181834", "@num": "L225-102-1", "#text": "Code de commerce - art. L225-102-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019870630", "@num": "L225-186-1", "#text": "Code de commerce - art. L225-186-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613266", "@num": "L225-197-6", "#text": "Code de commerce - art. L225-197-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006227993", "@num": "L228-35-11", "#text": "Code de commerce - art. L228-35-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030994526", "@num": "L621-4-1", "#text": "Code de commerce - art. L621-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031013341", "@num": "L662-8", "#text": "Code de commerce - art. L662-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035950019", "@num": "L721-8", "#text": "Code de commerce - art. L721-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012995", "@num": "L952-2", "#text": "Code de commerce - art. L952-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927461", "@num": "R123-188", "#text": "Code de commerce - art. R123-188 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020373802", "@num": "R123-197", "#text": "Code de commerce - art. R123-197 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035247304", "@num": "R225-105", "#text": "Code de commerce - art. R225-105 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226160", "@num": "L225-224", "#text": "Code de commerce. - art. L225-224 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226257", "@num": "L225-236", "#text": "Code de commerce. - art. L225-236 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006227728", "@num": "L228-20", "#text": "Code de commerce. - art. L228-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043978134", "@num": "L512-17", "#text": "Code de l'environnement - art. L512-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043461034", "@num": "R224-15-12 A", "#text": "Code de l'environnement - art. R224-15-12 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050497664", "@num": "R554-10", "#text": "Code de l'environnement - art. R554-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012558", "@num": "L5124-14", "#text": "Code de la santé publique - art. L5124-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027894041", "@num": "Annexe (3) à l'art. A931-11-11", "#text": "Code de la sécurité sociale. - art. Annexe (3) à l'art. A931-11-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038676564", "@num": "D762-1", "#text": "Code de la sécurité sociale. - art. D762-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046804900", "@num": "L243-13", "#text": "Code de la sécurité sociale. - art. L243-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020627801", "@num": "L243-6-1", "#text": "Code de la sécurité sociale. - art. L243-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025560037", "@num": "L243-6-3", "#text": "Code de la sécurité sociale. - art. L243-6-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020627805", "@num": "L243-7-3", "#text": "Code de la sécurité sociale. - art. L243-7-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046874961", "@num": "L432-3", "#text": "Code des assurances - art. L432-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037808555", "@num": "L2102-4", "#text": "Code des transports - art. L2102-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047160089", "@num": "211-36", "#text": "Code du cinéma et de l'image animée - art. 211-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031345093", "@num": "211-38", "#text": "Code du cinéma et de l'image animée - art. 211-38 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044196572", "@num": "911-105", "#text": "Code du cinéma et de l'image animée - art. 911-105 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041770378", "@num": "D6241-30", "#text": "Code du travail - art. D6241-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036261881", "@num": "L1226-10", "#text": "Code du travail - art. L1226-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036261887", "@num": "L1226-2", "#text": "Code du travail - art. L1226-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036762081", "@num": "L1233-3", "#text": "Code du travail - art. L1233-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036261863", "@num": "L1233-4", "#text": "Code du travail - art. L1233-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039261890", "@num": "L2312-51", "#text": "Code du travail - art. L2312-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901949", "@num": "L2323-19", "#text": "Code du travail - art. L2323-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028813428", "@num": "L2323-26-1 A", "#text": "Code du travail - art. L2323-26-1 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902131", "@num": "L2331-1", "#text": "Code du travail - art. L2331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649711", "@num": "L432-1", "#text": "Code du travail - art. L432-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649322", "@num": "L439-1", "#text": "Code du travail - art. L439-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423635", "@num": "L8241-3", "#text": "Code du travail - art. L8241-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654035", "@num": "L442-1", "#text": "Code du travail applicable à Mayotte. - art. L442-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043961244", "@num": "L171-3", "#text": "Code minier (nouveau) - art. L171-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023501962", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161293", "@fin": "2999-01-01", "#text": "Section 1 : Définitions", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146053", "@fin": "2999-01-01", "#text": "Chapitre III : Des filiales, des participations et des sociétés contrôlées", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133177", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229161", "@fin": "2016-01-01", "@num": "L233-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030927196", "@fin": "2999-01-01", "@num": "L233-1", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'une société possède plus de la moitié du capital d'une autre société, la seconde est considérée, pour l'application des sections 2 et 4 du présent chapitre, comme filiale de la première.
\n
" } }, "LEGIARTI000041833903": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1007", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2020-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041833903", "URL": "article/LEGI/ARTI/00/00/41/83/39/LEGIARTI000041833903.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 69 VI B de la loi n° 2019-1479 du 28 décembre 2019, ces dispositions entrent en vigueur à une date fixée par décret, et au plus tard le 1er juillet 2020.

Conformément à l'article 1er du décret n° 2020-169 du 27 février 2020, ces dispositions entrent en vigueur le 1er mars 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039792929", "@num": "69", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 69 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042388501", "@num": "7", "#text": "Décret n°2020-1207 du 30 septembre 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042387281", "@nortexte": "ECOE2003589D", "@numtexte": "2020-1207", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-30" }, { "@id": "LEGIARTI000043179699", "@num": "1", "#text": "Arrêté du 15 février 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043179295", "@nortexte": "CCPD2104029A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "@id": "LEGIARTI000043460788", "@num": "2", "#text": "Décret n°2021-515 du 29 avril 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043458634", "@nortexte": "TRER2022491D", "@numtexte": "2021-515", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-29" }, { "@id": "LEGIARTI000044631058", "@num": "1", "#text": "Décret n°2021-1841 du 28 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044590056", "@nortexte": "TRER2135724D", "@numtexte": "2021-1841", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-28" }, { "@id": "LEGITEXT000045759073", "#text": "Arrêté du 4 mai 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000046184217", "@num": "D251-8", "#text": "Code de l'énergie - art. D251-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042388826", "@num": "313-0 BR ter-0", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 313-0 BR ter-0 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000041408494", "@fin": "2022-01-01", "#text": "I : Dispositions communes", "@debut": "2020-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162648", "@fin": "2022-01-01", "#text": "Section III : Taxes sur les véhicules à moteur", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048585171", "@fin": "1979-07-01", "@num": "1007", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311347", "@fin": "1980-01-19", "@num": "1007", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006311348", "@fin": "1983-12-30", "@num": "1007", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041833903", "@fin": "2020-12-31", "@num": "1007", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910570", "@fin": "2022-01-01", "@num": "1007", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de la présente section :
\n
\n1° Les véhicules ayant fait l'objet d'une réception européenne s'entendent des véhicules ayant fait l'objet d'une réception UE ou CE, par type ou individuelle, au sens de l'un des textes suivants :
\n
\na) Le règlement (UE) 2018/858 du Parlement européen et du Conseil du 30 mai 2018 relatif à la réception et à la surveillance du marché des véhicules à moteur et de leurs remorques, ainsi que des systèmes, composants et entités techniques distinctes destinés à ces véhicules, modifiant les règlements (CE) n° 715/2007 et (CE) n° 595/2009 et abrogeant la directive 2007/46/ CE ;
\n
\nb) Le règlement (UE) n° 168/2013 du Parlement européen et du Conseil du 15 janvier 2013 relatif à la réception et à la surveillance du marché des véhicules à deux ou trois roues et des quadricycles ;
\n
\nc) Le règlement (UE) n° 167/2013 du Parlement européen et du Conseil du 5 février 2013 relatif à la réception et à la surveillance du marché des véhicules agricoles et forestiers, ou d'une réception CE, par type ou individuelle ;
\n
\nd) Tout autre règlement ou directive régissant la réception des véhicules antérieurement aux textes mentionnés aux a à c du présent 1° ;
\n
\n2° Sauf mention contraire, les dénominations utilisées dans la présente section pour les catégories, sous-catégories, dénominations et carrosseries de véhicules sont celles résultant des dispositions suivantes :
\n
\na) L'article 4 et les annexes I et XI du règlement (UE) 2018/858 mentionné au a du 1° ;
\n
\nb) L'article 4 et les annexes I et IX du règlement (UE) n° 168/2013 mentionné au b du 1° ;
\n
\nc) L'article 4 et l'annexe III du règlement (UE) n° 167/2013 mentionné au c du 1° ;
\n
\n3° La première immatriculation en France d'un véhicule s'entend de la première autorisation pour la mise en circulation routière, à titre permanent, de ce véhicule délivrée par les autorités françaises ;
\n
\n4° Les véhicules relevant du nouveau dispositif d'immatriculation s'entendent des véhicules des catégories M1, M2, N1 et N2 pour lesquels la première immatriculation en France est délivrée à compter d'une date définie par décret comprise entre le 1er janvier et le 1er juillet 2020, à l'exception des véhicules suivants :
\n
\na) Ceux pour lesquels les émissions de dioxyde de carbone n'ont pas été déterminées conformément à l'annexe XXI du règlement (UE) 2017/1151 de la Commission du 1er juin 2017 complétant le règlement (CE) n° 715/2007 du Parlement européen et du Conseil relatif à la réception des véhicules à moteur au regard des émissions des véhicules particuliers et utilitaires légers (Euro 5 et Euro 6) et aux informations sur la réparation et l'entretien des véhicules, modifiant la directive 2007/46/ CE du Parlement européen et du Conseil, le règlement (CE) n° 692/2008 de la Commission et le règlement (UE) n° 1230/2012 de la Commission et abrogeant le règlement (CE) n° 692/2008 ;
\n
\nb) Ceux pour lesquels les émissions de dioxyde de carbone ne peuvent être déterminées ou pour lesquels il n'est pas possible d'établir qu'elles ont été déterminées dans les conditions mentionnées au a du présent 4° ;
\n
\n5° Les véhicules de tourisme s'entendent :
\n
\na) Des véhicules de la catégorie M1, à l'exception des véhicules à usage spécial qui ne sont pas accessibles en fauteuil roulant ;
\n
\nb) Des véhicules des catégories N1 de la carrosserie “ Camion pick-up ” comprenant au moins cinq places, à l'exception de ceux qui sont exclusivement utilisés pour l'exploitation des remontées mécaniques et des domaines skiables, dans des conditions définies par voie réglementaire ;
\n
\nc) Des véhicules à usages multiples de la catégorie N1 qui sont destinés au transport de voyageurs et de leurs bagages ou de leurs biens ;
\n
\n6° La puissance administrative d'un véhicule à moteur s'entend de la grandeur définie à l'article 1008 ;
\n
\n7° Les formules locatives de longue durée s'entendent des contrats par lesquels le propriétaire d'un véhicule met ce dernier à la disposition d'un preneur, soit pendant une durée de deux ans ou plus, soit dans le cadre d'une opération de crédit.

" } }, "LEGIARTI000042910570": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1007", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042910570", "URL": "article/LEGI/ARTI/00/00/42/91/05/LEGIARTI000042910570.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 1er du décret n° 2020-169 du 27 février 2020, ces dispositions entrent en vigueur le 1er mars 2020.

Conformément au C de l'article 55 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, l'article 1007, dans sa rédaction issue du d du 3° du I du présent article, est applicable pour les taxes dont le fait générateur intervient à compter du 1er mars 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042388501", "@num": "7", "#text": "Décret n°2020-1207 du 30 septembre 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042387281", "@nortexte": "ECOE2003589D", "@numtexte": "2020-1207", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-30" }, { "@id": "LEGIARTI000047293639", "@num": "55", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043179699", "@num": "1", "#text": "Arrêté du 15 février 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043179295", "@nortexte": "CCPD2104029A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "@id": "LEGIARTI000043460788", "@num": "2", "#text": "Décret n°2021-515 du 29 avril 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043458634", "@nortexte": "TRER2022491D", "@numtexte": "2021-515", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-29" }, { "@id": "LEGIARTI000044631058", "@num": "1", "#text": "Décret n°2021-1841 du 28 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044590056", "@nortexte": "TRER2135724D", "@numtexte": "2021-1841", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-28" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044603319", "@num": "L421-1", "#text": "Code des impositions sur les biens et services - art. L421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603287", "@num": "L421-14", "#text": "Code des impositions sur les biens et services - art. L421-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603263", "@num": "L421-24", "#text": "Code des impositions sur les biens et services - art. L421-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603315", "@num": "L421-3", "#text": "Code des impositions sur les biens et services - art. L421-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603311", "@num": "L421-4", "#text": "Code des impositions sur les biens et services - art. L421-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603309", "@num": "L421-5", "#text": "Code des impositions sur les biens et services - art. L421-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603307", "@num": "L421-6", "#text": "Code des impositions sur les biens et services - art. L421-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603305", "@num": "L421-7", "#text": "Code des impositions sur les biens et services - art. L421-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000045759073", "#text": "Arrêté du 4 mai 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000046184217", "@num": "D251-8", "#text": "Code de l'énergie - art. D251-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042388826", "@num": "313-0 BR ter-0", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 313-0 BR ter-0 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000041408494", "@fin": "2022-01-01", "#text": "I : Dispositions communes", "@debut": "2020-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162648", "@fin": "2022-01-01", "#text": "Section III : Taxes sur les véhicules à moteur", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048585171", "@fin": "1979-07-01", "@num": "1007", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311347", "@fin": "1980-01-19", "@num": "1007", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006311348", "@fin": "1983-12-30", "@num": "1007", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041833903", "@fin": "2020-12-31", "@num": "1007", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910570", "@fin": "2022-01-01", "@num": "1007", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de la présente section :
\n
\n1° Les véhicules ayant fait l'objet d'une réception européenne s'entendent des véhicules complets ou complétés ayant fait l'objet d'une réception UE ou CE, par type ou individuelle, ou de tels véhicules complétés à l'issue d'une réception nationale, au sens de l'un des textes suivants :
\n
\na) Le règlement (UE) 2018/858 du Parlement européen et du Conseil du 30 mai 2018 relatif à la réception et à la surveillance du marché des véhicules à moteur et de leurs remorques, ainsi que des systèmes, composants et entités techniques distinctes destinés à ces véhicules, modifiant les règlements (CE) n° 715/2007 et (CE) n° 595/2009 et abrogeant la directive 2007/46/ CE ;
\n
\nb) Le règlement (UE) n° 168/2013 du Parlement européen et du Conseil du 15 janvier 2013 relatif à la réception et à la surveillance du marché des véhicules à deux ou trois roues et des quadricycles ;
\n
\nc) Le règlement (UE) n° 167/2013 du Parlement européen et du Conseil du 5 février 2013 relatif à la réception et à la surveillance du marché des véhicules agricoles et forestiers, ou d'une réception CE, par type ou individuelle ;
\n
\nd) Tout autre règlement ou directive régissant la réception des véhicules antérieurement aux textes mentionnés aux a à c du présent 1° ;
\n
\n2° Sauf mention contraire, les dénominations utilisées pour les catégories, sous-catégories, dénominations et carrosseries de véhicules sont celles résultant des dispositions suivantes :
\n
\na) L'article 4 et les annexes I et XI du règlement (UE) 2018/858 mentionné au a du 1° ;
\n
\nb) L'article 4 et les annexes I et IX du règlement (UE) n° 168/2013 mentionné au b du 1° ;
\n
\nc) L'article 4 et l'annexe III du règlement (UE) n° 167/2013 mentionné au c du 1° ;

3° La première immatriculation d'un véhicule s'entend de la première autorisation pour la mise en circulation routière de ce véhicule. Elle est réputée intervenir en France lorsqu'elle est délivrée par les autorités françaises, à titre permanent ou dans le cadre d'un transit temporaire ;
\n
\n4° Les véhicules relevant du nouveau dispositif d'immatriculation s'entendent des véhicules des catégories M1, M2, N1 et N2 répondant aux deux conditions cumulatives suivantes :
\n
\na) Les émissions de dioxyde de carbone ont été déterminées conformément à l'annexe XXI du règlement (UE) 2017/1151 de la Commission du 1er juin 2017 complétant le règlement (CE) n° 715/2007 du Parlement européen et du Conseil relatif à la réception des véhicules à moteur au regard des émissions des véhicules particuliers et utilitaires légers (Euro 5 et Euro 6) et aux informations sur la réparation et l'entretien des véhicules, modifiant la directive 2007/46/ CE du Parlement européen et du Conseil, le règlement (CE) n° 692/2008 de la Commission et le règlement (UE) n° 1230/2012 de la Commission et abrogeant le règlement (CE) n° 692/2008, ou conformément à une méthode équivalente définie par arrêté du ministre chargé des transports ;

b) La date de première immatriculation en France est déterminée en fonction des caractéristiques du véhicule à cette date conformément au tableau ci-dessous :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tCaractéristiques du véhicule	\n \n\t\t\tDate de première immatriculation en France
\n \n\t\t\t1. Véhicules des catégories M1 et N1 complets dont la première immatriculation intervient en France, autres que les véhicules à usage spécial	\n \n\t\t\tà partir du 1er mars 2020
\n \n\t\t\t2. Véhicules des catégories M1 et N1 complets à usage spécial dont la première immatriculation intervient en France, autres que les véhicules accessibles en fauteuil roulant	\n \n\t\t\tà partir du 1er juillet 2020
\n \n\t\t\t3. Véhicules des catégories M1 et N1 complets ayant préalablement fait l'objet d'une immatriculation hors de France, autres que les véhicules accessibles en fauteuil roulant	\n \n\t\t\tà partir du 1er janvier 2021
\n \n\t\t\t4. Véhicules complétés, véhicules accessibles en fauteuil roulant et véhicules des catégories M2 et N2	\n \n\t\t\tà partir de dates fixées par décret, au plus tard le 1er janvier 2024

\n\n

5° Les véhicules de tourisme s'entendent :
\n
\na) Des véhicules de la catégorie M1, à l'exception des véhicules à usage spécial qui ne sont pas accessibles en fauteuil roulant ;
\n
\nb) Des véhicules des catégories N1 de la carrosserie “ Camion pick-up ” comprenant au moins cinq places, à l'exception de ceux qui sont exclusivement utilisés pour l'exploitation des remontées mécaniques et des domaines skiables, dans des conditions définies par voie réglementaire ;
\n
\nc) Des véhicules à usages multiples de la catégorie N1 qui sont destinés au transport de voyageurs et de leurs bagages ou de leurs biens ;

5° bis Les véhicules de collection s'entendent des véhicules présentant, en France, un intérêt historique au sens du 7 de l'article 3 de la directive 2014/45/ UE du Parlement européen et du Conseil du 3 avril 2014 relative au contrôle technique périodique des véhicules à moteur et de leurs remorques, et abrogeant la directive 2009/40/ CE ;

6° La puissance administrative d'un véhicule à moteur s'entend de la grandeur définie à l'article 1008 ;
\n
\n7° Les formules locatives de longue durée s'entendent des contrats par lesquels le propriétaire d'un véhicule met ce dernier à la disposition d'un preneur, soit pendant une durée de deux ans ou plus, soit dans le cadre d'une opération de crédit ;

8° Les entreprises et les activités économiques s'entendent respectivement des assujettis et des activités définis à l'article 256 A.

" } }, "LEGIARTI000043461034": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R224-15-12 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043461034", "URL": "article/LEGI/ARTI/00/00/43/46/10/LEGIARTI000043461034.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043460788", "@num": "2", "#text": "Décret n°2021-515 du 29 avril 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043458634", "@nortexte": "TRER2022491D", "@numtexte": "2021-515", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-29" }, { "@id": "LEGIARTI000006229161", "@num": "L233-1", "#text": "Code de commerce - art. L233-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045495796", "@num": "D224-15-13", "#text": "Code de l'environnement - art. D224-15-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039681126", "@num": "L224-10", "#text": "Code de l'environnement - art. L224-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043461036", "@num": "R224-15-12 B", "#text": "Code de l'environnement - art. R224-15-12 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033858161", "@fin": "2999-01-01", "#text": "Sous-section 3 : Véhicules de moins de 3,5 tonnes", "@debut": "2017-01-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033858151", "@fin": "2999-01-01", "#text": "Section 1 bis : Achat et utilisation de véhicules automobiles routiers à faibles émissions", "@debut": "2017-01-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006159384", "@fin": "2999-01-01", "#text": "Chapitre IV : Mesures techniques nationales de prévention de la pollution atmosphérique et d'utilisation rationnelle de l'énergie", "@debut": "2007-03-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143775", "@fin": "2999-01-01", "#text": "Titre II : Air et atmosphère", "@debut": "2007-03-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129031", "@fin": "2999-01-01", "#text": "Livre II : Milieux physiques", "@debut": "2007-03-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108631", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2003-08-07" } ] }, "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043461034", "@fin": "2999-01-01", "@num": "R224-15-12 A", "@etat": "VIGUEUR", "@debut": "2021-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Pour l'application de l'article L. 224-10, sont pris en compte les véhicules acquis par une entreprise ou utilisés par elle dans le cadre d'une formule locative de longue durée, au sens du 7° de l'article 1007 du code général des impôts.

Toutefois, pour les entreprises de construction de véhicules automobiles ou de motocycles, seuls sont pris en compte les véhicules mentionnés à l'alinéa précédent et utilisés par l'entreprise en vue de son activité.

Pour les entreprises de location, de location-vente ou de crédit-bail, sont pris en compte les véhicules que l'entreprise détient et met à disposition de preneurs dans le cadre de formules locatives, ou dont la gestion lui incombe.

II.-Sont pris en compte pour l'application des mêmes dispositions, les véhicules utilisés dans l'ensemble des établissements implantés en France et des filiales, au sens de l'article L. 233-1 du code de commerce, établies en France.

\n
" } }, "LEGIARTI000043461036": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R224-15-12 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043461036", "URL": "article/LEGI/ARTI/00/00/43/46/10/LEGIARTI000043461036.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043460788", "@num": "2", "#text": "Décret n°2021-515 du 29 avril 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043458634", "@nortexte": "TRER2022491D", "@numtexte": "2021-515", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-29" }, { "@id": "LEGIARTI000045495796", "@num": "D224-15-13", "#text": "Code de l'environnement - art. D224-15-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039681126", "@num": "L224-10", "#text": "Code de l'environnement - art. L224-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043461034", "@num": "R224-15-12 A", "#text": "Code de l'environnement - art. R224-15-12 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033858161", "@fin": "2999-01-01", "#text": "Sous-section 3 : Véhicules de moins de 3,5 tonnes", "@debut": "2017-01-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033858151", "@fin": "2999-01-01", "#text": "Section 1 bis : Achat et utilisation de véhicules automobiles routiers à faibles émissions", "@debut": "2017-01-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006159384", "@fin": "2999-01-01", "#text": "Chapitre IV : Mesures techniques nationales de prévention de la pollution atmosphérique et d'utilisation rationnelle de l'énergie", "@debut": "2007-03-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143775", "@fin": "2999-01-01", "#text": "Titre II : Air et atmosphère", "@debut": "2007-03-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129031", "@fin": "2999-01-01", "#text": "Livre II : Milieux physiques", "@debut": "2007-03-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108631", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2003-08-07" } ] }, "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043461036", "@fin": "2999-01-01", "@num": "R224-15-12 B", "@etat": "VIGUEUR", "@debut": "2021-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des 1° à 4° de l'article L. 224-10 aux voitures particulières et camionnettes, d'une part, et aux véhicules à moteur à deux ou trois roues, d'autre part, on entend par “ renouvellement annuel du parc ” le nombre de véhicules acquis ou utilisés dans les conditions prévues à l'article R. 224-15-12 A, en application des contrats signés au cours d'une année calendaire.

" } }, "LEGIARTI000048585171": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1007", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048585171", "URL": "article/LEGI/ARTI/00/00/48/58/51/LEGIARTI000048585171.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000042388501", "@num": "7", "#text": "Décret n°2020-1207 du 30 septembre 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042387281", "@nortexte": "ECOE2003589D", "@numtexte": "2020-1207", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-30" }, { "@id": "LEGIARTI000043179699", "@num": "1", "#text": "Arrêté du 15 février 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043179295", "@nortexte": "CCPD2104029A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "@id": "LEGIARTI000043460788", "@num": "2", "#text": "Décret n°2021-515 du 29 avril 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043458634", "@nortexte": "TRER2022491D", "@numtexte": "2021-515", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-29" }, { "@id": "LEGIARTI000044631058", "@num": "1", "#text": "Décret n°2021-1841 du 28 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044590056", "@nortexte": "TRER2135724D", "@numtexte": "2021-1841", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-28" }, { "@id": "LEGITEXT000045759073", "#text": "Arrêté du 4 mai 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000046184217", "@num": "D251-8", "#text": "Code de l'énergie - art. D251-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042388826", "@num": "313-0 BR ter-0", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 313-0 BR ter-0 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162859", "@fin": "1983-12-30", "#text": "TAXES SUR LES VEHICULES A MOTEUR.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147168", "@fin": "1989-01-01", "#text": "AUTRES DROITS ET TAXES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133879", "@fin": "1989-01-01", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048585171", "@fin": "1979-07-01", "@num": "1007", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311347", "@fin": "1980-01-19", "@num": "1007", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006311348", "@fin": "1983-12-30", "@num": "1007", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041833903", "@fin": "2020-12-31", "@num": "1007", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910570", "@fin": "2022-01-01", "@num": "1007", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exemptés de la formalité de l’enregistrement et du timbre les actes de procédure (à l’exception des jugements) à la requête du ministère public ayant pour objet :

1° De réparer les omissions et faire les rectifications sur les registres de l’état civil d’actes qui intéressent les individus notoirement indigents ;

2° De remplacer les registres de l’état civil perdus ou incendiés par les événements de guerre, et de suppléer aux registres qui n’auraient pas été tenus.

Sont enregistrés gratis et exempts de timbre les jurements à la requête du ministère public ayant le même objet.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006229161", "cible": true, "cidtexte": "JORFTEXT000043458634", "id": "LEGIARTI000043460788", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030927196", "cible": true, "cidtexte": "JORFTEXT000043458634", "id": "LEGIARTI000043460788", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048585171", "cible": true, "cidtexte": "JORFTEXT000043458634", "id": "LEGIARTI000043460788", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041833903", "cible": true, "cidtexte": "JORFTEXT000043458634", "id": "LEGIARTI000043460788", "typelien": "CITATION" }, { "article_id": "LEGIARTI000042910570", "cible": true, "cidtexte": "JORFTEXT000043458634", "id": "LEGIARTI000043460788", "typelien": "CITATION" }, { "article_id": "LEGIARTI000043461034", "cible": true, "cidtexte": "JORFTEXT000043458634", "id": "LEGIARTI000043460788", "typelien": "CREE" }, { "article_id": "LEGIARTI000043461036", "cible": true, "cidtexte": "JORFTEXT000043458634", "id": "LEGIARTI000043460788", "typelien": "CREE" }, { "article_id": "LEGIARTI000006311347", "cible": true, "cidtexte": "JORFTEXT000043458634", "id": "LEGIARTI000043460788", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311348", "cible": true, "cidtexte": "JORFTEXT000043458634", "id": "LEGIARTI000043460788", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000043460788", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (Décret n° 2021-515 du 29 avril 2021 relatif aux obligations d'achat ou d'utilisation de véhicules de poids total autorisé en charge inférieur ou égal à 3,5 tonnes à faibles ou à très faibles émissions par les entreprises)