{ "article": { "LEGIARTI000043981496": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043981496", "URL": "article/LEGI/ARTI/00/00/43/98/14/LEGIARTI000043981496.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043981638", "@num": "6", "#text": "Arrêté du 17 décembre 2015 - art. 6 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000006615125", "@num": "265 bis", "#text": "Code des douanes - art. 265 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000043980094", "@nor": "CCPD2117692A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 24 août 2021 portant modification du régime fiscal des produits énergétiques utilisés pour la navigation sur les eaux intérieures et maritimes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000043980094", "@c_titre_court": "Arrêté du 24 août 2021" }, { "@fin": "2999-01-01", "#text": "Arrêté du 24 août 2021 portant modification du régime fiscal des produits énergétiques utilisés pour la navigation sur les eaux intérieures et maritimes", "@debut": "2021-08-28", "@id_txt": "LEGITEXT000043981492", "@c_titre_court": "Arrêté du 24 août 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance Comptes publics", "@date_publi": "2021-08-27", "@date_signature": "2021-08-24", "@num_parution_jo": "0199" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000043981496", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000043980098", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Arrêté du 17 décembre 2015
\n Art. 6\n
\n

\n
" } }, "LEGIARTI000006615125": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-12-31", "DATE_DEBUT": "1967-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006615125", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615125.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X265BAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000880572", "#text": "Loi 66-923 1966-12-14 art. 4 JORF 15 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000880572", "@numtexte": "66-923", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1966-12-14" }, { "@id": "JORFTEXT000000509949", "#text": "Décret 67-1218 1967-12-22 art. 5 JORF 30 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000509949", "@numtexte": "67-1218", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-12-22" }, { "@id": "LEGIARTI000006618575", "@num": "1", "#text": "Arrêté du 29 avril 1970 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006324242", "@num": "5", "#text": "Décret n°83-285 du 8 avril 1983 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006616551", "@num": "1", "#text": "Décret n°83-540 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616580", "@num": "Annexe", "#text": "Décret n°83-540 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616581", "@num": "1", "#text": "Décret n°83-541 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616610", "@num": "ANNEXE", "#text": "Décret n°83-541 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616611", "@num": "1", "#text": "Décret n°83-542 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616639", "@num": "ANNEXE", "#text": "Décret n°83-542 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616640", "@num": "1", "#text": "Décret n°83-543 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616668", "@num": "ANNEXE", "#text": "Décret n°83-543 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616669", "@num": "1", "#text": "Décret n°83-544 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327882", "@numtexte": "83-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616696", "@num": "Annexe", "#text": "Décret n°83-544 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327882", "@numtexte": "83-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616698", "@num": "1", "#text": "Décret n°83-545 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503525", "@numtexte": "83-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616726", "@num": "Annexe", "#text": "Décret n°83-545 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503525", "@numtexte": "83-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616728", "@num": "1", "#text": "Décret n°83-546 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503752", "@numtexte": "83-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616756", "@num": "Annexe", "#text": "Décret n°83-546 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503752", "@numtexte": "83-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616757", "@num": "1", "#text": "Décret n°83-547 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861574", "@numtexte": "83-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616785", "@num": "Annexe", "#text": "Décret n°83-547 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861574", "@numtexte": "83-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616809", "@num": "Annexe", "#text": "Décret n°83-548 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877256", "@numtexte": "83-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006325659", "@num": "4", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006325926", "@num": "5", "#text": "Décret n°90-132 du 12 février 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326263", "@num": "5", "#text": "Décret n°91-285 du 19 mars 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326569", "@num": "5", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000020808337", "@num": "1", "#text": "Décret n°2009-805\n du 26 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020797464", "@nortexte": "BCFD0910401D", "@numtexte": "2009-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-26" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025496891", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGITEXT000030485435", "#text": "ARRÊTÉ du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483968", "@nortexte": "FCPD1503322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGIARTI000035919818", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733642", "@nortexte": "FCPD1515503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779418", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000044263150", "@num": "2", "#text": "Arrêté du 17 décembre 2015 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779407", "@num": "3", "#text": "Arrêté du 17 décembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGITEXT000034184561", "#text": "Arrêté du 1er avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034183093", "@nortexte": "ECFD1608642A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-01" }, { "@id": "LEGITEXT000035919446", "#text": "Arrêté du 17 octobre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035900422", "@nortexte": "CPAD1728071A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-10-17" }, { "@id": "LEGITEXT000037394807", "#text": "Arrêté du 27 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037393889", "@nortexte": "CPAD1823150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "LEGITEXT000037637806", "#text": "Arrêté du 14 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGIARTI000037637811", "@num": "1", "#text": "Arrêté du 14 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGITEXT000038196830", "#text": "Arrêté du 19 février 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038196345", "@nortexte": "CPAD1820016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-19" }, { "@id": "LEGITEXT000041483998", "#text": "Arrêté du 13 janvier 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041400134", "@nortexte": "CPAP1931008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-13" }, { "@id": "LEGIARTI000041508616", "@num": "41", "#text": "Décret n°2020-68 du 30 janvier 2020 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGITEXT000041997498", "#text": "Arrêté du 9 juin 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041996590", "@nortexte": "CPAD2014400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-09" }, { "@id": "LEGIARTI000043057225", "@num": "1", "#text": "Arrêté du 5 janvier 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGITEXT000043981492", "#text": "Arrêté du 24 août 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981496", "@num": "1", "#text": "Arrêté du 24 août 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981498", "@num": "2", "#text": "Arrêté du 24 août 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGITEXT000044258189", "#text": "Arrêté du 21 octobre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000044258199", "@num": "5", "#text": "Arrêté du 21 octobre 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000045925883", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGIARTI000039206395", "@num": "L229-14", "#text": "Code de l'environnement - art. L229-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378314", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629800", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615167", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615125", "@fin": "1992-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1967-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615126", "@fin": "2006-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615127", "@fin": "2008-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036096", "@fin": "2011-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023216176", "@fin": "2010-10-30", "@num": "265 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378319", "@fin": "2014-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429056", "@fin": "2016-12-30", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033746026", "@fin": "2017-04-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2016-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034095175", "@fin": "2018-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2017-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426713", "@fin": "2019-03-06", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038211063", "@fin": "2020-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2019-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469107", "@fin": "2020-07-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041504134", "@fin": "2022-01-01", "@num": "265 bis", "@etat": "ABROGE", "@debut": "2020-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les produits visés au tableau B annexé à l'article 265 ci-dessus peuvent être admis en exemption totale ou partielle de la taxe intérieure de consommation, de la redevance prévue à l'article 266 ter et en suspension de la taxe sur la valeur ajoutée lorsqu'ils sont utilisés pour la fabrication des produits chimiques dont la ligne est fixée par décret.
\n
Ces décrets déterminent les conditions de mise en oeuvre des produits bénéficiant de ce régime fiscal et le montant de l'exonération applicable.
\n
2. Les produits visés au tableau B annexé à l'article 265 ci-dessus peuvent être admis par décret en suspension des taxes et redevances, dont la perception incombe à l'administration des douanes, autres que celles visés au 1 ci-dessus.
\n
Cette suspension est de droit pour les produits admis en exemption totale de la taxe intérieure de consommation dans les conditions fixées au 1 ci-dessus.
\n
3. Les décrets prévus aux 1 et 2 ci-dessus sont pris après avis d'une commission spéciale dont la composition est fixé par arrêté du ministre de l'économie et des finances et du ministre chargé de l'industrie.
" } }, "LEGIARTI000006615126": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "1992-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615126", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615126.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X265BAAAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618575", "@num": "1", "#text": "Arrêté du 29 avril 1970 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006324242", "@num": "5", "#text": "Décret n°83-285 du 8 avril 1983 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006616551", "@num": "1", "#text": "Décret n°83-540 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616580", "@num": "Annexe", "#text": "Décret n°83-540 du 24 juin 1983 - art. 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ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616640", "@num": "1", "#text": "Décret n°83-543 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616668", "@num": "ANNEXE", "#text": "Décret n°83-543 du 24 juin 1983 - art. 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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000006318538", "@num": "31", "#text": "Loi - art. 31 () JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000020808337", "@num": "1", "#text": "Décret n°2009-805\n du 26 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020797464", "@nortexte": "BCFD0910401D", "@numtexte": "2009-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-26" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025496891", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGITEXT000030485435", "#text": "ARRÊTÉ du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483968", "@nortexte": "FCPD1503322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGIARTI000035919818", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733642", "@nortexte": "FCPD1515503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779418", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000044263150", "@num": "2", "#text": "Arrêté du 17 décembre 2015 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779407", "@num": "3", "#text": "Arrêté du 17 décembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGITEXT000034184561", "#text": "Arrêté du 1er avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034183093", "@nortexte": "ECFD1608642A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-01" }, { "@id": "LEGITEXT000035919446", "#text": "Arrêté du 17 octobre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035900422", "@nortexte": "CPAD1728071A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-10-17" }, { "@id": "LEGITEXT000037394807", "#text": "Arrêté du 27 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037393889", "@nortexte": "CPAD1823150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "LEGITEXT000037637806", "#text": "Arrêté du 14 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGIARTI000037637811", "@num": "1", "#text": "Arrêté du 14 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGITEXT000038196830", "#text": "Arrêté du 19 février 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038196345", "@nortexte": "CPAD1820016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-19" }, { "@id": "LEGITEXT000041483998", "#text": "Arrêté du 13 janvier 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041400134", "@nortexte": "CPAP1931008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-13" }, { "@id": "LEGIARTI000041508616", "@num": "41", "#text": "Décret n°2020-68 du 30 janvier 2020 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGITEXT000041997498", "#text": "Arrêté du 9 juin 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041996590", "@nortexte": "CPAD2014400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-09" }, { "@id": "LEGIARTI000043057225", "@num": "1", "#text": "Arrêté du 5 janvier 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGITEXT000043981492", "#text": "Arrêté du 24 août 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981496", "@num": "1", "#text": "Arrêté du 24 août 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981498", "@num": "2", "#text": "Arrêté du 24 août 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGITEXT000044258189", "#text": "Arrêté du 21 octobre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000044258199", "@num": "5", "#text": "Arrêté du 21 octobre 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000045925883", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGIARTI000039206395", "@num": "L229-14", "#text": "Code de l'environnement - art. L229-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378314", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629800", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615167", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615125", "@fin": "1992-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1967-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615126", "@fin": "2006-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615127", "@fin": "2008-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036096", "@fin": "2011-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023216176", "@fin": "2010-10-30", "@num": "265 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378319", "@fin": "2014-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429056", "@fin": "2016-12-30", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033746026", "@fin": "2017-04-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2016-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034095175", "@fin": "2018-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2017-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426713", "@fin": "2019-03-06", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038211063", "@fin": "2020-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2019-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469107", "@fin": "2020-07-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041504134", "@fin": "2022-01-01", "@num": "265 bis", "@etat": "ABROGE", "@debut": "2020-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les produits pétroliers visés au tableau B de l'article 265 ci-dessus sont admis en exonération de la taxe intérieure de consommation lorsqu'ils sont destinés à être utilisés :
\n
a) autrement que comme carburant ou combustible de chauffage ;
\n
b) comme carburéacteur à bord des aéronefs ;
\n
c) comme carburant pour la navigation maritime dans les eaux communautaires, autre que la navigation d'agrément privée.
\n
2. Le carburéacteur, identifié aux indices 13 bis et 17 bis du tableau B de l'article 265 du présent code, est exonéré de la taxe intérieure de consommation lorsqu'il est utilisé comme carburant pour la construction, la mise au point, les essais ou l'entretien des moteurs d'aviation à réaction ou à turbine.
\n
Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.
" } }, "LEGIARTI000006615127": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615127", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615127.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X265BAAAXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618575", "@num": "1", "#text": "Arrêté du 29 avril 1970 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006324242", "@num": "5", "#text": "Décret n°83-285 du 8 avril 1983 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006616551", "@num": "1", "#text": "Décret n°83-540 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616580", "@num": "Annexe", "#text": "Décret n°83-540 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616581", "@num": "1", "#text": "Décret n°83-541 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616610", "@num": "ANNEXE", "#text": "Décret n°83-541 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616611", "@num": "1", "#text": "Décret n°83-542 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616639", "@num": "ANNEXE", "#text": "Décret n°83-542 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616640", "@num": "1", "#text": "Décret n°83-543 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616668", "@num": "ANNEXE", "#text": "Décret n°83-543 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616669", "@num": "1", "#text": "Décret n°83-544 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327882", "@numtexte": "83-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616696", "@num": "Annexe", "#text": "Décret n°83-544 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327882", "@numtexte": "83-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616698", "@num": "1", "#text": "Décret n°83-545 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503525", "@numtexte": "83-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616726", "@num": "Annexe", "#text": "Décret n°83-545 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503525", "@numtexte": "83-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616728", "@num": "1", "#text": "Décret n°83-546 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503752", "@numtexte": "83-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616756", "@num": "Annexe", "#text": "Décret n°83-546 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503752", "@numtexte": "83-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616757", "@num": "1", "#text": "Décret n°83-547 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861574", "@numtexte": "83-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616785", "@num": "Annexe", "#text": "Décret n°83-547 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861574", "@numtexte": "83-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616809", "@num": "Annexe", "#text": "Décret n°83-548 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877256", "@numtexte": "83-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006325659", "@num": "4", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006325926", "@num": "5", "#text": "Décret n°90-132 du 12 février 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326263", "@num": "5", "#text": "Décret n°91-285 du 19 mars 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326569", "@num": "5", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000006322905", "@num": "5", "#text": "LOI n° 2006-1771 du 30 décembre 2006 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000020808337", "@num": "1", "#text": "Décret n°2009-805\n du 26 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020797464", "@nortexte": "BCFD0910401D", "@numtexte": "2009-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-26" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025496891", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGITEXT000030485435", "#text": "ARRÊTÉ du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483968", "@nortexte": "FCPD1503322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGIARTI000035919818", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733642", "@nortexte": "FCPD1515503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779418", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000044263150", "@num": "2", "#text": "Arrêté du 17 décembre 2015 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779407", "@num": "3", "#text": "Arrêté du 17 décembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGITEXT000034184561", "#text": "Arrêté du 1er avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034183093", "@nortexte": "ECFD1608642A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-01" }, { "@id": "LEGITEXT000035919446", "#text": "Arrêté du 17 octobre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035900422", "@nortexte": "CPAD1728071A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-10-17" }, { "@id": "LEGITEXT000037394807", "#text": "Arrêté du 27 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037393889", "@nortexte": "CPAD1823150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "LEGITEXT000037637806", "#text": "Arrêté du 14 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGIARTI000037637811", "@num": "1", "#text": "Arrêté du 14 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGITEXT000038196830", "#text": "Arrêté du 19 février 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038196345", "@nortexte": "CPAD1820016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-19" }, { "@id": "LEGITEXT000041483998", "#text": "Arrêté du 13 janvier 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041400134", "@nortexte": "CPAP1931008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-13" }, { "@id": "LEGIARTI000041508616", "@num": "41", "#text": "Décret n°2020-68 du 30 janvier 2020 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGITEXT000041997498", "#text": "Arrêté du 9 juin 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041996590", "@nortexte": "CPAD2014400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-09" }, { "@id": "LEGIARTI000043057225", "@num": "1", "#text": "Arrêté du 5 janvier 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGITEXT000043981492", "#text": "Arrêté du 24 août 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981496", "@num": "1", "#text": "Arrêté du 24 août 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981498", "@num": "2", "#text": "Arrêté du 24 août 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGITEXT000044258189", "#text": "Arrêté du 21 octobre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000044258199", "@num": "5", "#text": "Arrêté du 21 octobre 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000045925883", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGIARTI000039206395", "@num": "L229-14", "#text": "Code de l'environnement - art. L229-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378314", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629800", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615167", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615125", "@fin": "1992-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1967-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615126", "@fin": "2006-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615127", "@fin": "2008-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036096", "@fin": "2011-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023216176", "@fin": "2010-10-30", "@num": "265 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378319", "@fin": "2014-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429056", "@fin": "2016-12-30", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033746026", "@fin": "2017-04-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2016-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034095175", "@fin": "2018-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2017-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426713", "@fin": "2019-03-06", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038211063", "@fin": "2020-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2019-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469107", "@fin": "2020-07-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041504134", "@fin": "2022-01-01", "@num": "265 bis", "@etat": "ABROGE", "@debut": "2020-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les produits pétroliers visés au tableau B de l'article 265 ci-dessus sont admis en exonération de la taxe intérieure de consommation lorsqu'ils sont destinés à être utilisés :

\n
\n

a) autrement que comme carburant ou combustible de chauffage ;

\n
\n

b) comme carburéacteur à bord des aéronefs ;

\n
\n

c) comme carburant pour la navigation maritime dans les eaux communautaires, autre que la navigation d'agrément privée ;

\n
\n

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions n°s 01, 02, 03 et 04 du programme n° 152 \"Gendarmerie nationale\" de la mission interministérielle \"Sécurité\".

\n
\n

2. Le carburéacteur, identifié aux indices 13 bis et 17 bis du tableau B de l'article 265 du présent code, est exonéré de la taxe intérieure de consommation lorsqu'il est utilisé comme carburant pour la construction, la mise au point, les essais ou l'entretien des moteurs d'aviation à réaction ou à turbine.

\n
\n

Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

\n
" } }, "LEGIARTI000018036096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018036096", "URL": "article/LEGI/ARTI/00/00/18/03/60/LEGIARTI000018036096.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618575", "@num": "1", "#text": "Arrêté du 29 avril 1970 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006324242", "@num": "5", "#text": "Décret n°83-285 du 8 avril 1983 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006616551", "@num": "1", "#text": "Décret n°83-540 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616580", "@num": "Annexe", "#text": "Décret n°83-540 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616581", "@num": "1", "#text": "Décret n°83-541 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616610", "@num": "ANNEXE", "#text": "Décret n°83-541 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616611", "@num": "1", "#text": "Décret n°83-542 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616639", "@num": "ANNEXE", "#text": "Décret n°83-542 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616640", "@num": "1", "#text": "Décret n°83-543 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616668", "@num": "ANNEXE", "#text": "Décret n°83-543 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616669", "@num": "1", "#text": "Décret n°83-544 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327882", "@numtexte": "83-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616696", "@num": "Annexe", "#text": "Décret n°83-544 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327882", "@numtexte": "83-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616698", "@num": "1", "#text": "Décret n°83-545 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503525", "@numtexte": "83-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616726", "@num": "Annexe", "#text": "Décret n°83-545 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503525", "@numtexte": "83-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616728", "@num": "1", "#text": "Décret n°83-546 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503752", "@numtexte": "83-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616756", "@num": "Annexe", "#text": "Décret n°83-546 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503752", "@numtexte": "83-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616757", "@num": "1", "#text": "Décret n°83-547 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861574", "@numtexte": "83-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616785", "@num": "Annexe", "#text": "Décret n°83-547 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861574", "@numtexte": "83-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616809", "@num": "Annexe", "#text": "Décret n°83-548 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877256", "@numtexte": "83-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006325659", "@num": "4", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006325926", "@num": "5", "#text": "Décret n°90-132 du 12 février 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326263", "@num": "5", "#text": "Décret n°91-285 du 19 mars 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326569", "@num": "5", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000017885146", "@num": "62", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 62", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000020808337", "@num": "1", "#text": "Décret n°2009-805\n du 26 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020797464", "@nortexte": "BCFD0910401D", "@numtexte": "2009-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-26" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025496891", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. 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1. Les produits énergétiques mentionnés à l'article 265 sont admis en exonération des taxes intérieures de consommation lorsqu'ils sont destinés à être utilisés :

a) autrement que comme carburant ou combustible ;

b) comme carburant ou combustible à bord des aéronefs, à l'exclusion des aéronefs de tourisme privé.

Pour l'application du présent b, sont considérés comme aéronefs de tourisme privé les aéronefs utilisés, selon le cas, par leur propriétaire ou la personne qui en a la disposition dans le cadre d'une location ou à tout autre titre, à des fins autres que commerciales ;

c) comme carburant ou combustible pour la navigation maritime dans les eaux communautaires, y compris la pêche, autre qu'à bord de bateaux de plaisance privés.

Pour l'application du présent c, sont considérés comme bateaux de plaisance privés les bateaux utilisés, selon le cas, par leur propriétaire ou la personne qui en a la disposition dans le cadre d'une location ou à tout autre titre, à des fins autres que commerciales ;

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions n° s 01, 02, 03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \".

2. Les carburants destinés aux moteurs d'avions sont exonérés de la taxe intérieure de consommation lorsqu'ils sont utilisés dans le cadre de la construction, du développement, de la mise au point, des essais ou de l'entretien des aéronefs et de leurs moteurs.

3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

a) Pour la production d'électricité, à l'exclusion des produits utilisés dans des installations mentionnées à l'article 266 quinquies A ;

b) Pour les besoins de l'extraction et de la production de gaz naturel.

Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000020808337", "@num": "1", "#text": "Décret n°2009-805\n du 26 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020797464", "@nortexte": "BCFD0910401D", "@numtexte": "2009-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-26" }, { "@id": "LEGIARTI000023176458", "@num": "23", "#text": "LOI n°2010-1488\n du 7 décembre 2010 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023174854", "@nortexte": "EFIX1007918L", "@numtexte": "2010-1488", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-07" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025496891", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGITEXT000030485435", "#text": "ARRÊTÉ du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483968", "@nortexte": "FCPD1503322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGIARTI000035919818", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733642", "@nortexte": "FCPD1515503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779418", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000044263150", "@num": "2", "#text": "Arrêté du 17 décembre 2015 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779407", "@num": "3", "#text": "Arrêté du 17 décembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGITEXT000034184561", "#text": "Arrêté du 1er avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034183093", "@nortexte": "ECFD1608642A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-01" }, { "@id": "LEGITEXT000035919446", "#text": "Arrêté du 17 octobre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035900422", "@nortexte": "CPAD1728071A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-10-17" }, { "@id": "LEGITEXT000037394807", "#text": "Arrêté du 27 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037393889", "@nortexte": "CPAD1823150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "LEGITEXT000037637806", "#text": "Arrêté du 14 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGIARTI000037637811", "@num": "1", "#text": "Arrêté du 14 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGITEXT000038196830", "#text": "Arrêté du 19 février 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038196345", "@nortexte": "CPAD1820016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-19" }, { "@id": "LEGITEXT000041483998", "#text": "Arrêté du 13 janvier 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041400134", "@nortexte": "CPAP1931008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-13" }, { "@id": "LEGIARTI000041508616", "@num": "41", "#text": "Décret n°2020-68 du 30 janvier 2020 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGITEXT000041997498", "#text": "Arrêté du 9 juin 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041996590", "@nortexte": "CPAD2014400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-09" }, { "@id": "LEGIARTI000043057225", "@num": "1", "#text": "Arrêté du 5 janvier 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGITEXT000043981492", "#text": "Arrêté du 24 août 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981496", "@num": "1", "#text": "Arrêté du 24 août 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981498", "@num": "2", "#text": "Arrêté du 24 août 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGITEXT000044258189", "#text": "Arrêté du 21 octobre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000044258199", "@num": "5", "#text": "Arrêté du 21 octobre 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000045925883", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGIARTI000006391836", "@num": "L3333-3", "#text": "Code général des collectivités territoriales - art. L3333-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039206395", "@num": "L229-14", "#text": "Code de l'environnement - art. L229-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378314", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629800", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615174", "@num": "266 quinquies A", "#text": "Code des douanes - art. 266 quinquies A", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615167", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615125", "@fin": "1992-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1967-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615126", "@fin": "2006-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615127", "@fin": "2008-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036096", "@fin": "2011-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023216176", "@fin": "2010-10-30", "@num": "265 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378319", "@fin": "2014-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429056", "@fin": "2016-12-30", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033746026", "@fin": "2017-04-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2016-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034095175", "@fin": "2018-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2017-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426713", "@fin": "2019-03-06", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038211063", "@fin": "2020-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2019-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469107", "@fin": "2020-07-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041504134", "@fin": "2022-01-01", "@num": "265 bis", "@etat": "ABROGE", "@debut": "2020-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les produits énergétiques mentionnés à l'article 265 sont admis en exonération des taxes intérieures de consommation lorsqu'ils sont destinés à être utilisés :

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a) autrement que comme carburant ou combustible ;

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b) comme carburant ou combustible à bord des aéronefs, à l'exclusion des aéronefs de tourisme privé.

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c) comme carburant ou combustible pour la navigation maritime dans les eaux communautaires, y compris la pêche, autre qu'à bord de bateaux de plaisance privés.

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d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions n° s 01,02,03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \".

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3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

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a) Pour la production d'électricité, à l'exclusion des produits utilisés dans des installations mentionnées à l'article 266 quinquies A et des produits utilisés pour leurs besoins par les petits producteurs d'électricité au sens du 4° du V de l'article L. 3333-2 du code général des collectivités territoriales ;

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b) Pour les besoins de l'extraction et de la production de gaz naturel.

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\n

Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

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1. Les produits énergétiques mentionnés à l'article 265 sont admis en exonération des taxes intérieures de consommation lorsqu'ils sont destinés à être utilisés :

a) autrement que comme carburant ou combustible ;

b) comme carburant ou combustible à bord des aéronefs, à l'exclusion des aéronefs de tourisme privé.

c) comme carburant ou combustible pour la navigation maritime dans les eaux communautaires, y compris la pêche, autre qu'à bord de bateaux de plaisance privés.

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions n° s 01,02,03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \";

e) Comme carburant ou combustible pour le transport de marchandises sur les voies navigables intérieures .

\n
\n

3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

b) Pour les besoins de l'extraction et de la production de gaz naturel.

Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000028429056": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-30", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028429056", "URL": "article/LEGI/ARTI/00/00/28/42/90/LEGIARTI000028429056.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618575", "@num": "1", "#text": "Arrêté du 29 avril 1970 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006324242", "@num": "5", "#text": "Décret n°83-285 du 8 avril 1983 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006616551", "@num": "1", "#text": "Décret n°83-540 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616580", "@num": "Annexe", "#text": "Décret n°83-540 du 24 juin 1983 - art. 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ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616640", "@num": "1", "#text": "Décret n°83-543 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616668", "@num": "ANNEXE", "#text": "Décret n°83-543 du 24 juin 1983 - art. 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Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503752", "@numtexte": "83-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616757", "@num": "1", "#text": "Décret n°83-547 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861574", "@numtexte": "83-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616785", "@num": "Annexe", "#text": "Décret n°83-547 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861574", "@numtexte": "83-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616809", "@num": "Annexe", "#text": "Décret n°83-548 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877256", "@numtexte": "83-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006325659", "@num": "4", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006325926", "@num": "5", "#text": "Décret n°90-132 du 12 février 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326263", "@num": "5", "#text": "Décret n°91-285 du 19 mars 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326569", "@num": "5", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000020808337", "@num": "1", "#text": "Décret n°2009-805\n du 26 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020797464", "@nortexte": "BCFD0910401D", "@numtexte": "2009-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-26" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025496891", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000028402549", "@num": "32", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. 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1. Les produits énergétiques mentionnés à l'article 265 sont admis en exonération des taxes intérieures de consommation lorsqu'ils sont destinés à être utilisés :

a) autrement que comme carburant ou combustible ;

b) Comme carburant ou combustible à bord des aéronefs utilisés par leur propriétaire ou la personne qui en a la disposition à la suite d'une location, d'un affrètement ou à tout autre titre à des fins commerciales, notamment pour les besoins d'opérations de transport de personnes, de transport de marchandises ainsi que pour la réalisation de prestations de services à titre onéreux. L'exonération s'applique également aux aéronefs utilisés pour les besoins des autorités publiques ;

c) Comme carburant ou combustible à bord des navires de pêche, des navires utilisés par leur propriétaire ou la personne qui en a la disposition à la suite d'une location, d'un affrètement ou à tout autre titre à des fins commerciales, notamment pour les besoins d'opérations de transport de personnes, de transport de marchandises ainsi que pour la réalisation de prestations de services à titre onéreux. L'exonération s'applique également aux navires utilisés pour les besoins des autorités publiques ;

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions n^os 01, 02, 03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \" ;

e) Comme carburant ou combustible pour le transport de marchandises sur les voies navigables intérieures.

3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

b) Pour les besoins de l'extraction et de la production de gaz naturel.

Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000033746026": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-04-01", "DATE_DEBUT": "2016-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000033746026", "URL": "article/LEGI/ARTI/00/00/33/74/60/LEGIARTI000033746026.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi no 2016-1888 du 28 décembre 2016, article 61-II : Le f) s'applique pour une durée de trois ans dès lors que la Commission européenne a confirmé que cette mesure est compatible avec le 1 de l'article 107 du traité sur le fonctionnement de l'Union européenne.
\n

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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000020808337", "@num": "1", "#text": "Décret n°2009-805\n du 26 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020797464", "@nortexte": "BCFD0910401D", "@numtexte": "2009-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-26" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025496891", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - 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(VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGITEXT000030485435", "#text": "ARRÊTÉ du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483968", "@nortexte": "FCPD1503322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGIARTI000035919818", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733642", "@nortexte": "FCPD1515503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779418", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGITEXT000043981492", "#text": "Arrêté du 24 août 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981496", "@num": "1", "#text": "Arrêté du 24 août 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981498", "@num": "2", "#text": "Arrêté du 24 août 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGITEXT000044258189", "#text": "Arrêté du 21 octobre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000044258199", "@num": "5", "#text": "Arrêté du 21 octobre 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000045925883", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGIARTI000006391836", "@num": "L3333-3", "#text": "Code général des collectivités territoriales - art. L3333-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039206395", "@num": "L229-14", "#text": "Code de l'environnement - art. L229-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378314", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629800", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615174", "@num": "266 quinquies A", "#text": "Code des douanes - art. 266 quinquies A", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615167", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615125", "@fin": "1992-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1967-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615126", "@fin": "2006-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615127", "@fin": "2008-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036096", "@fin": "2011-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023216176", "@fin": "2010-10-30", "@num": "265 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378319", "@fin": "2014-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429056", "@fin": "2016-12-30", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033746026", "@fin": "2017-04-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2016-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034095175", "@fin": "2018-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2017-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426713", "@fin": "2019-03-06", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038211063", "@fin": "2020-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2019-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469107", "@fin": "2020-07-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041504134", "@fin": "2022-01-01", "@num": "265 bis", "@etat": "ABROGE", "@debut": "2020-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les produits énergétiques mentionnés à l'article 265 sont admis en exonération des taxes intérieures de consommation lorsqu'ils sont destinés à être utilisés :

a) autrement que comme carburant ou combustible ;

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions n^os 01, 02, 03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \" ;

e) Comme carburant ou combustible pour le transport de marchandises sur les voies navigables intérieures ;

f) Comme carburant à bord des véhicules porteurs de la catégorie N3 dont le poids total autorisé en charge ne dépasse pas 26 tonnes et utilisés pour les besoins d'opérations de collecte du lait dans les exploitations agricoles situées en zone de montagne telle que définie par décret.

3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

b) Pour les besoins de l'extraction et de la production de gaz naturel.

Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000034095175": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034095175", "URL": "article/LEGI/ARTI/00/00/34/09/51/LEGIARTI000034095175.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du IV de l'article 7 de la loi n° 2017-227 du 24 février 2017, les dispositions de l'article 265 bis tel qu'il résulte des dispositions du III dudit article 7 s'appliquent à compter du premier jour du trimestre civil suivant la promulgation de ladite loi.
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618575", "@num": "1", "#text": "Arrêté du 29 avril 1970 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006324242", "@num": "5", "#text": "Décret n°83-285 du 8 avril 1983 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006616551", "@num": "1", "#text": "Décret n°83-540 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616580", "@num": "Annexe", "#text": "Décret n°83-540 du 24 juin 1983 - art. 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Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877256", "@numtexte": "83-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006325659", "@num": "4", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006325926", "@num": "5", "#text": "Décret n°90-132 du 12 février 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326263", "@num": "5", "#text": "Décret n°91-285 du 19 mars 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326569", "@num": "5", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000020808337", "@num": "1", "#text": "Décret n°2009-805\n du 26 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020797464", "@nortexte": "BCFD0910401D", "@numtexte": "2009-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-26" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025496891", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGITEXT000030485435", "#text": "ARRÊTÉ du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483968", "@nortexte": "FCPD1503322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGIARTI000035919818", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733642", "@nortexte": "FCPD1515503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779418", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000044263150", "@num": "2", "#text": "Arrêté du 17 décembre 2015 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779407", "@num": "3", "#text": "Arrêté du 17 décembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000034082454", "@num": "7", "#text": "LOI n°2017-227 du 24 février 2017 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034080223", "@nortexte": "DEVR1623346L", "@numtexte": "2017-227", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-02-24" }, { "@id": "LEGITEXT000034184561", "#text": "Arrêté du 1er avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034183093", "@nortexte": "ECFD1608642A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-01" }, { "@id": "LEGITEXT000035919446", "#text": "Arrêté du 17 octobre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035900422", "@nortexte": "CPAD1728071A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-10-17" }, { "@id": "LEGITEXT000037394807", "#text": "Arrêté du 27 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037393889", "@nortexte": "CPAD1823150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "LEGITEXT000037637806", "#text": "Arrêté du 14 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGIARTI000037637811", "@num": "1", "#text": "Arrêté du 14 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGITEXT000038196830", "#text": "Arrêté du 19 février 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038196345", "@nortexte": "CPAD1820016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-19" }, { "@id": "LEGITEXT000041483998", "#text": "Arrêté du 13 janvier 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041400134", "@nortexte": "CPAP1931008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-13" }, { "@id": "LEGIARTI000041508616", "@num": "41", "#text": "Décret n°2020-68 du 30 janvier 2020 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGITEXT000041997498", "#text": "Arrêté du 9 juin 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041996590", "@nortexte": "CPAD2014400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-09" }, { "@id": "LEGIARTI000043057225", "@num": "1", "#text": "Arrêté du 5 janvier 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGITEXT000043981492", "#text": "Arrêté du 24 août 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981496", "@num": "1", "#text": "Arrêté du 24 août 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981498", "@num": "2", "#text": "Arrêté du 24 août 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGITEXT000044258189", "#text": "Arrêté du 21 octobre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000044258199", "@num": "5", "#text": "Arrêté du 21 octobre 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000045925883", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGIARTI000006391836", "@num": "L3333-3", "#text": "Code général des collectivités territoriales - art. L3333-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039206395", "@num": "L229-14", "#text": "Code de l'environnement - art. L229-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378314", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629800", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615174", "@num": "266 quinquies A", "#text": "Code des douanes - art. 266 quinquies A", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615167", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615125", "@fin": "1992-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1967-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615126", "@fin": "2006-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615127", "@fin": "2008-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036096", "@fin": "2011-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023216176", "@fin": "2010-10-30", "@num": "265 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378319", "@fin": "2014-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429056", "@fin": "2016-12-30", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033746026", "@fin": "2017-04-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2016-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034095175", "@fin": "2018-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2017-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426713", "@fin": "2019-03-06", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038211063", "@fin": "2020-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2019-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469107", "@fin": "2020-07-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041504134", "@fin": "2022-01-01", "@num": "265 bis", "@etat": "ABROGE", "@debut": "2020-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les produits énergétiques mentionnés à l'article 265 sont admis en exonération des taxes intérieures de consommation lorsqu'ils sont destinés à être utilisés :

a) autrement que comme carburant ou combustible ;

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions n^os 01, 02, 03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \" ;

e) Comme carburant ou combustible pour le transport de marchandises sur les voies navigables intérieures ;

3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

b) Pour les besoins de l'extraction et de la production de gaz naturel.

Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000036426713": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-03-06", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036426713", "URL": "article/LEGI/ARTI/00/00/36/42/67/LEGIARTI000036426713.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616640", "@num": "1", "#text": "Décret n°83-543 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616668", "@num": "ANNEXE", "#text": "Décret n°83-543 du 24 juin 1983 - art. 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Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877256", "@numtexte": "83-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006325659", "@num": "4", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006325926", "@num": "5", "#text": "Décret n°90-132 du 12 février 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326263", "@num": "5", "#text": "Décret n°91-285 du 19 mars 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326569", "@num": "5", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - 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art. 32 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. 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1. Les produits énergétiques mentionnés à l'article 265 sont admis en exonération des taxes intérieures de consommation lorsqu'ils sont destinés à être utilisés :

a) autrement que comme carburant ou combustible ;

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions n^os 01, 02, 03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \" ;

e) Comme carburant ou combustible pour le transport de marchandises sur les voies navigables intérieures ;

2. Les carburants destinés aux moteurs d'avions et de navires sont exonérés de la taxe intérieure de consommation lorsqu'ils sont utilisés dans le cadre de la construction, du développement, de la mise au point, des essais ou de l'entretien des aéronefs et navires et de leurs moteurs.

3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

b) Pour les besoins de l'extraction et de la production de gaz naturel.

Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000038211063": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-03-06" } }, "META_COMMUN": { "ID": "LEGIARTI000038211063", "URL": "article/LEGI/ARTI/00/00/38/21/10/LEGIARTI000038211063.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618575", "@num": "1", "#text": "Arrêté du 29 avril 1970 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006324242", "@num": "5", "#text": "Décret n°83-285 du 8 avril 1983 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006616551", "@num": "1", "#text": "Décret n°83-540 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616580", "@num": "Annexe", "#text": "Décret n°83-540 du 24 juin 1983 - art. 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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000020808337", "@num": "1", "#text": "Décret n°2009-805\n du 26 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020797464", "@nortexte": "BCFD0910401D", "@numtexte": "2009-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-26" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025496891", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGITEXT000030485435", "#text": "ARRÊTÉ du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483968", "@nortexte": "FCPD1503322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGIARTI000035919818", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733642", "@nortexte": "FCPD1515503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779418", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000044263150", "@num": "2", "#text": "Arrêté du 17 décembre 2015 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779407", "@num": "3", "#text": "Arrêté du 17 décembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGITEXT000034184561", "#text": "Arrêté du 1er avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034183093", "@nortexte": "ECFD1608642A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-01" }, { "@id": "LEGITEXT000035919446", "#text": "Arrêté du 17 octobre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035900422", "@nortexte": "CPAD1728071A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-10-17" }, { "@id": "LEGITEXT000037394807", "#text": "Arrêté du 27 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037393889", "@nortexte": "CPAD1823150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "LEGITEXT000037637806", "#text": "Arrêté du 14 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGIARTI000037637811", "@num": "1", "#text": "Arrêté du 14 novembre 2018 - 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art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGITEXT000041997498", "#text": "Arrêté du 9 juin 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041996590", "@nortexte": "CPAD2014400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-09" }, { "@id": "LEGIARTI000043057225", "@num": "1", "#text": "Arrêté du 5 janvier 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGITEXT000043981492", "#text": "Arrêté du 24 août 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981496", "@num": "1", "#text": "Arrêté du 24 août 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981498", "@num": "2", "#text": "Arrêté du 24 août 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGITEXT000044258189", "#text": "Arrêté du 21 octobre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000044258199", "@num": "5", "#text": "Arrêté du 21 octobre 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000045925883", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGIARTI000006391836", "@num": "L3333-3", "#text": "Code général des collectivités territoriales - art. 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1. Les produits énergétiques mentionnés à l'article 265 sont admis en exonération de la taxe intérieure de consommation sur les produits énergétiques lorsqu'ils sont destinés à être utilisés :

a) autrement que comme carburant ou combustible ;

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions ^nos 01,02,03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \" ;

e) Comme carburant ou combustible pour le transport de marchandises sur les voies navigables intérieures ;

3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

b) Pour les besoins de l'extraction et de la production de gaz naturel.

Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

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L229-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378314", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629800", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615174", "@num": "266 quinquies A", "#text": "Code des douanes - art. 266 quinquies A", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615167", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615125", "@fin": "1992-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1967-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615126", "@fin": "2006-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615127", "@fin": "2008-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036096", "@fin": "2011-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023216176", "@fin": "2010-10-30", "@num": "265 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378319", "@fin": "2014-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429056", "@fin": "2016-12-30", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033746026", "@fin": "2017-04-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2016-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034095175", "@fin": "2018-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2017-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426713", "@fin": "2019-03-06", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038211063", "@fin": "2020-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2019-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469107", "@fin": "2020-07-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041504134", "@fin": "2022-01-01", "@num": "265 bis", "@etat": "ABROGE", "@debut": "2020-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a) autrement que comme carburant ou combustible ;

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions ^nos 01,02,03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \" ;

e) Comme carburant ou combustible pour le transport de marchandises sur les voies navigables intérieures ;

3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

a) Pour la production d'électricité, à l'exclusion des produits utilisés pour leurs besoins par les petits producteurs d'électricité au sens du 4° du 5 de l'article 266 quinquies C ;

b) Pour les besoins de l'extraction et de la production de gaz naturel.

4. Les produits repris au code NC 2705 de la nomenclature douanière sont exonérés de la taxe intérieure de consommation sur les produits énergétiques.

5. Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000041504134": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041504134", "URL": "article/LEGI/ARTI/00/00/41/50/41/LEGIARTI000041504134.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Version en vigueur à compter du 1er juillet 2020 conformément au A du I de l'article 60 de la loi n° 2019-1479 du 28 décembre 2019.

Conformément au D du I de l'article 60 de ladite loi, ces dispositions s'appliquent aux produits soumis à la taxe prévue à l'article 265 du code des douanes pour lesquels cette taxe devient exigible à compter du 1er juillet 2020 et aux fournitures d'électricité pour lesquelles le fait générateur et l'exigibilité de la taxe prévue à l'article 266 quinquies C du même code interviennent à compter de cette même date.

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Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616581", "@num": "1", "#text": "Décret n°83-541 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616610", "@num": "ANNEXE", "#text": "Décret n°83-541 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616611", "@num": "1", "#text": "Décret n°83-542 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616639", "@num": "ANNEXE", "#text": "Décret n°83-542 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616640", "@num": "1", "#text": "Décret n°83-543 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616668", "@num": "ANNEXE", "#text": "Décret n°83-543 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616669", "@num": "1", "#text": "Décret n°83-544 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327882", "@numtexte": "83-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616696", "@num": "Annexe", "#text": "Décret n°83-544 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327882", "@numtexte": "83-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616698", "@num": "1", "#text": "Décret n°83-545 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503525", "@numtexte": "83-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616726", "@num": "Annexe", "#text": "Décret n°83-545 du 24 juin 1983 - art. 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Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503752", "@numtexte": "83-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616757", "@num": "1", "#text": "Décret n°83-547 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861574", "@numtexte": "83-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616785", "@num": "Annexe", "#text": "Décret n°83-547 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861574", "@numtexte": "83-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616809", "@num": "Annexe", "#text": "Décret n°83-548 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877256", "@numtexte": "83-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006325659", "@num": "4", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006325926", "@num": "5", "#text": "Décret n°90-132 du 12 février 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326263", "@num": "5", "#text": "Décret n°91-285 du 19 mars 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326569", "@num": "5", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000020808337", "@num": "1", "#text": "Décret n°2009-805\n du 26 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020797464", "@nortexte": "BCFD0910401D", "@numtexte": "2009-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-26" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025496891", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - 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a) autrement que comme carburant ou combustible ;

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions ^nos 01,02,03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \" ;

e) Comme carburant ou combustible pour la navigation sur les eaux intérieures autre que la navigation de plaisance privée ;

3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

a) Pour la production d'électricité, à l'exclusion des produits utilisés pour leurs besoins par les petits producteurs d'électricité au sens du 4° du 5 de l'article 266 quinquies C ;

b) Pour les besoins de l'extraction et de la production de gaz naturel.

4. Les produits repris au code NC 2705 de la nomenclature douanière sont exonérés de la taxe intérieure de consommation sur les produits énergétiques.

5. Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000043981638": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-11-01", "DATE_DEBUT": "2021-08-28" } }, "META_COMMUN": { "ID": "LEGIARTI000043981638", "URL": "article/LEGI/ARTI/00/00/43/98/16/LEGIARTI000043981638.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000029675795", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014", "@sens": "source", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000043981496", "@num": "1", "#text": "Arrêté du 24 août 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309698", "@num": "262", "#text": "Code général des impôts, CGI. - art. 262", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000031783006", "@nor": "FCPD1515504A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 17 décembre 2015 fixant les modalités d'application de l'article 265 bis du code des douanes en matière d'exonération de la taxe intérieure de consommation pour les produits énergétiques utilisés comme carburant ou combustible à bord des navires", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031783006", "@c_titre_court": "Arrêté du 17 décembre 2015" }, { "@fin": "2999-01-01", "#text": "Arrêté du 17 décembre 2015 fixant les modalités d'application de l'article 265 bis du code des douanes en matière d'exonération de la taxe intérieure de consommation pour les produits énergétiques utilisés comme carburant ou combustible à bord des navires", "@debut": "2016-01-08", "@id_txt": "LEGITEXT000031879764", "@c_titre_court": "Arrêté du 17 décembre 2015" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2016-01-07", "@date_signature": "2015-12-17", "@num_parution_jo": "0005" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031879784", "@fin": "2018-11-24", "@num": "6", "@etat": "MODIFIE", "@debut": "2016-01-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037779390", "@fin": "2021-08-28", "@num": "6", "@etat": "MODIFIE", "@debut": "2018-11-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043981638", "@fin": "2021-11-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2021-08-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044263145", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2021-11-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031783025", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Les dépôts spéciaux de carburant maritime (DSCM) sont des établissements, dont la constitution est autorisée par le directeur régional des douanes et droits indirects territorialement compétent, sur délégation du directeur interrégional, pour une durée de cinq ans. Ils sont destinés à stocker, dans des réservoirs munis d'un barème constructeur, les carburants et combustibles destinés aux usages exonérés prévus par le présent arrêté, préalablement mis à la consommation en exonération.

Les carburants et combustibles stockés au sein de ces dépôts spéciaux peuvent être distribués pour les usages exonérés de taxe intérieure de consommation prévus par l'arrêté du 5 janvier 2021 fixant les modalités d'application de l'article 265 bis du code des douanes en matière d'exonération de taxe intérieure de consommation pour les produits énergétiques utilisés comme carburant ou combustible pour la navigation sur les eaux intérieures autre que la navigation de plaisance privée. Le distributeur s'assure du caractère exonéré de cette livraison en conservant une copie de l'attestation d'identification mentionnée à l'article premier de l'arrêté précité.

Les personnes, qui souhaitent exploiter un dépôt spécial de carburant maritime, adressent à l'administration qui en accuse réception, une demande de constitution sous ce statut. Cette demande doit contenir les renseignements et informations suivants :

- le nom (ou la raison sociale) du demandeur,

- l'adresse du dépôt,

- le nom (ou la raison sociale) et l'adresse du propriétaire des installations de stockage (préciser la nature du contrat qui lie le propriétaire au demandeur pour l'usage de ces installations, le cas échéant),

- le nombre, la désignation et la capacité des réservoirs de stockage,

- la nature des installations de livraison à bord des bateaux (pompes distributrices, par exemple), en précisant s'il s'agit d'un système de distribution en libre-service par automate,

- à titre indicatif, la liste des fournisseurs,

- les jours et heures de fonctionnement envisagés et l'estimation annuelle des quantités livrées,

- les statuts du demandeur (l'extrait Kbis s'il s'agit d'une société enregistrée au registre du commerce et des sociétés),

- la photocopie de l'arrêté préfectoral ou du récépissé de déclaration du dépôt à la préfecture, lorsque ces documents sont exigés par la réglementation des installations classées,

- le plan en double exemplaire des installations du dépôt (locaux, réservoirs, canalisations, pompes, etc),

- un certificat de barème constructeur pour les cuves et certificat d'examen de type (CET), et un certificat de vérification périodique des compteurs placés sur les appareils distributeurs.

L'autorisation d'ouverture détermine les éléments constitutifs de l'établissement de dépôt spécial, ses conditions d'octroi, de fonctionnement, ainsi que la durée d'exploitation. L'autorisation désigne le service administratif chargé de la gestion du dépôt spécial. Elle prend effet à la date fixée par l'administration. En application du décret n° 2014-1281 du 23 octobre 2014, le silence gardé par le directeur régional des douanes et droits indirects sur les demandes de création de dépôts spéciaux et de stockages spéciaux de carburants maritimes, vaut décision implicite d'autorisation à l'expiration d'un délai de 6 mois à compter de la demande.

En cas de décision implicite, le demandeur est en droit de demander à l'administration, une attestation de cette décision implicite.
\nTout changement qui affecte les installations, le titulaire ou les conditions d'exploitation est soumis à autorisation, prise dans les mêmes conditions que l'autorisation d'ouverture.

La demande de renouvellement est adressée à l'administration au moins trois mois avant l'expiration de la décision initiale et donne lieu au dépôt d'un nouveau dossier.

Dans les dépôts spéciaux de carburant maritime, les mélanges ou transformations de produits sont interdits.

Les titulaires de dépôts spéciaux précisent au moment du dépôt de leur dossier d'autorisation de constitution sous ce statut, la nature des navires auxquels ils vendent habituellement des carburant. Lorsque les dépôts spéciaux distribuent du produit à des opérateurs qui ne sont pas éligibles aux conditions d'exonération de TVA fixées aux 2° et 6° du II de l'article 262 du code général des impôts (CGI), ils perçoivent la TVA afférente à la livraison de ce carburant et la déclarent aux services fiscaux dans les conditions de droit commun.

Les personnes autorisées à exploiter ces dépôts spéciaux de carburant maritime, doivent souscrire une soumission non cautionnée auprès du service des douanes. Elles tiennent une comptabilité matières des quantités reçues et livrées, au jour le jour, arrêtée chaque fin de trimestre. Elles doivent, par ailleurs, établir une déclaration d'activité, reprenant les données de l'arrêté des comptes établi en fin de trimestre. Les déficits repris sur cette déclaration et ceux constatés par le service des douanes sont taxés, à l'exception de ceux imputables à un cas de force majeure.

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Article 1 ENTIEREMENT_MODIF (Arrêté du 24 août 2021 portant modification du régime fiscal des produits énergétiques utilisés pour la navigation sur les eaux intérieures et maritimes)