{ "article": { "LEGIARTI000044602817": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-176", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044602817", "URL": "article/LEGI/ARTI/00/00/44/60/28/LEGIARTI000044602817.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044598889", "@num": "L411-5", "#text": "Code des impositions sur les biens et services - art. L411-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598967", "@num": "L421-28", "#text": "Code des impositions sur les biens et services - art. L421-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912150", "@num": "302 bis ZB", "#text": "Code général des impôts, CGI. - art. 302 bis ZB, al. 1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602821", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe sur la distance parcourue sur le réseau autoroutier concédé", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602823", "@fin": "2999-01-01", "#text": "Section 5 : Taxes sur les autoroutes concédées", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603327", "@fin": "2999-01-01", "#text": "Chapitre Ier : DÉPLACEMENTS ROUTIERS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044602817", "@fin": "2024-01-01", "@num": "L421-176", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637664", "@fin": "2999-01-01", "@num": "L421-176", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le fait générateur est constitué par la réalisation d'un trajet par un usager sur une autoroute concédée au sens de l'article L. 421-28 située sur le territoire de taxation mentionné à l'article L. 411-5.

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L421-184 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602797", "@num": "L421-185", "#text": "Code des impositions sur les biens et services - art. L421-185 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826649", "@num": "R1512-17", "#text": "Code des transports - art. R1512-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881034", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147040", "@fin": "2020-01-01", "#text": "Chapitre XV : Taxe due par les concessionnaires d'autoroutes", "@debut": "1995-10-27" }, { "@id": "LEGISCTA000041466126", "@fin": "2022-01-01", "#text": "Chapitre XV : Taxes dues par les concessionnaires d'autoroutes", "@debut": "2020-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304635", "@fin": "1996-05-12", "@num": "302 bis ZB", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304636", "@fin": "2000-03-31", "@num": "302 bis ZB", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304637", "@fin": "2002-01-01", "@num": "302 bis ZB", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304638", "@fin": "2011-01-01", "@num": "302 bis ZB", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380287", "@fin": "2012-01-01", "@num": "302 bis ZB", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074923", "@fin": "2020-01-01", "@num": "302 bis ZB", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470006", "@fin": "2020-12-31", "@num": "302 bis ZB", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042912150", "@fin": "2022-01-01", "@num": "302 bis ZB", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué une taxe due par les concessionnaires d'autoroutes à raison du nombre de kilomètres parcourus par les usagers.

Le tarif de la taxe est fixé à 7,32 € par 1 000 kilomètres parcourus jusqu'au 31 décembre 2019. Pour les années civiles ultérieures, il est égal à ce montant, majoré de 70 % de l'évolution, entre 2018 et l'année précédant l'année en cours, de l'indice des prix à la consommation hors tabac au mois de novembre. Le tarif est arrondi au centième d'euro par 1 000 kilomètres, la fraction égale à 0,005 comptant pour 0,01.

La taxe est constatée, recouvrée et contrôlée selon les mêmes procédures et sous les mêmes sanctions, garanties et privilèges que la taxe sur la valeur ajoutée. Les réclamations sont présentées, instruites et jugées selon les règles applicables à cette même taxe.

Le produit de la taxe est affecté à l'Agence de financement des infrastructures de transport de France, dans la limite du plafond prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012.

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L313-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603473", "@num": "L313-39", "#text": "Code des impositions sur les biens et services - art. L313-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603579", "@num": "L313-4", "#text": "Code des impositions sur les biens et services - art. L313-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603471", "@num": "L313-40", "#text": "Code des impositions sur les biens et services - art. 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L313-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603563", "@num": "L313-8", "#text": "Code des impositions sur les biens et services - art. L313-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603559", "@num": "L313-9", "#text": "Code des impositions sur les biens et services - art. L313-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603449", "@num": "L314-1", "#text": "Code des impositions sur les biens et services - art. 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A créé les dispositions suivantes :

-Code des impositions sur les biens et services \n
\nSct. PARTIE LÉGISLATIVE, Sct. Livre Ier : DISPOSITIONS GÉNÉRALES, Art. L100-1, Art. L100-2, Sct. Titre Ier : ÉLÉMENTS TAXABLES ET TERRITOIRES, Sct. Chapitre Ier : ÉLÉMENTS TAXABLES, Art. L111-1, Art. L111-2, Art. L111-3, Art. L111-4, Art. L111-5, Art. L111-6, Art. L111-7, Sct. Chapitre II : TERRITOIRES, Sct. Section 1 : Territoire douanier, territoires tiers et territoires des autres Etats, Art. L112-1, Art. L112-2, Art. L112-3, Sct. Section 2 : Territoires de taxation, Art. L112-4, Art. L112-5, Sct. Section 3 : Mouvements de biens entre territoires, Art. L112-6, Art. L112-7, Art. L112-8, Art. L112-9, Sct. Chapitre III : COMPÉTENCES TERRITORIALES, Art. L113-1, Art. L113-2, Sct. Titre II : FAIT GÉNÉRATEUR, Art. L120-1, Art. L120-2, Art. L120-3, Art. L120-4, Art. L120-5, Sct. Titre III : MONTANT DE L'IMPÔT, Sct. Chapitre Ier : RÈGLES D'ARRONDIS, Art. L131-1, Art. L131-2, Sct. Chapitre II : INDEXATIONS, Art. L132-1, Art. L132-2, Sct. Chapitre III : RÈGLES PARTICULIÈRES, Art. L133-1, Art. L133-2, Art. L133-3, Art. L133-4, Sct. Titre IV : EXIGIBILITÉ, Sct. Chapitre Ier : DISPOSITIONS GÉNÉRALES, Art. L141-1, Art. L141-2, Art. L141-3, Sct. Chapitre II : SUSPENSION, Art. L142-1, Art. L142-2, Art. L142-3, Art. L142-4, Art. L142-5, Sct. Titre V : PERSONNES SOUMISES AUX OBLIGATIONS FISCALES, Sct. Chapitre Ier : REDEVABLES, Art. L151-1, Art. L151-2, Sct. Chapitre II : REPRÉSENTANTS FISCAUX, Art. L152-1, Art. L152-2, Art. L152-3, Art. L152-4, Art. L152-5, Sct. Chapitre III : PERSONNES SUPPORTANT L'IMPOSITION, Art. L153-1, Art. L153-2, Art. L153-3, Art. L153-4, Art. L153-5, Sct. Titre VI : CONSTATATION DE L'IMPÔT, Sct. Chapitre Ier : DISPOSITIONS GÉNÉRALES, Art. L161-1, Art. L161-2, Art. L161-3, Sct. Chapitre II : RÉGIME SIMPLIFIÉ DE DÉCLARATION, Sct. Section 1 : Effets du régime, Art. L162-1, Art. L162-2, Sct. Section 2 : Conditions du régime, Art. L162-3, Art. L162-4, Art. L162-5, Art. L162-6, Art. L162-7, Art. L162-8, Art. L162-9, Sct. Chapitre III : RÉGIMES DE MUTUALISATION DES DÉCLARATIONS, Art. L163-1, Sct. Titre VII : PAIEMENT DE L'IMPÔT, Sct. Chapitre Ier : DISPOSITIONS GÉNÉRALES, Art. L171-1, Art. L171-2, Art. L171-3, Sct. Chapitre II : ACOMPTES, Art. L172-1, Art. L172-2, Art. L172-3, Art. L172-4, Sct. Chapitre III : RÉGIMES DE MUTUALISATION DU PAIEMENT, Art. L173-1, Sct. Chapitre IV : SOLIDARITÉS DE PAIEMENT, Art. L174-1, Art. L174-2, Art. L174-3, Sct. Titre VIII : CONTRÔLE, RECOUVREMENT ET CONTENTIEUX, Art. L180-1, Sct. Titre IX : AFFECTATION, Sct. Livre III : ÉNERGIES, ALCOOLS ET TABACS, Art. L300-1, Sct. Titre Ier : RÉGIME GÉNÉRAL D'ACCISE, Sct. Chapitre Ier : DISPOSITIONS GÉNÉRALES, Sct. Section 1 : Éléments taxables et territoires, Art. L311-1, Art. L311-2, Art. L311-3, Sct. Section 2 : Fait générateur, Art. L311-4, Art. L311-5, Art. L311-6, Sct. Section 3 : Montant de l'accise, Sct. Sous-section 1 : Consommation dans les territoires tiers, Art. L311-7, Art. L311-8, Sct. Sous-section 2 : Consommation dans le cadre de certaines relations internationales, Art. L311-9, Art. L311-10, Art. L311-11, Sct. Section 4 : Exigibilité, Art. L311-12, Art. L311-13, Art. L311-14, Sct. Sous-section 1 : Mise à la consommation, Art. L311-15, Art. L311-16, Art. L311-17, Sct. Sous-section 2 : Détention à des fins commerciales, Art. L311-18, Art. L311-19, Art. L311-20, Sct. Sous-section 3 : Vente à distance entre Etats membres de l'Union européenne, Art. L311-21, Art. L311-22, Sct. Sous-section 4 : Changement d'utilisation, Art. L311-23, Sct. Sous-section 5 : Dispositions particulières en cas d'irrégularité, Art. L311-24, Art. L311-25, Sct. Section 5 : Personnes soumises aux obligations fiscales, Sct. Sous-section 1 : Redevables, Sct. Paragraphe 1 : Mise à la consommation, Art. L311-26, Art. L311-27, Art. L311-28, Sct. Paragraphe 2 : Détention à des fins commerciales, Art. L311-29, Sct. Paragraphe 3 : Vente à distance entre Etats membres de l'Union européenne, Art. L311-30, Sct. Paragraphe 4 : Changement d'utilisation, Art. L311-31, Sct. Paragraphe 5 : Dispositions particulières en cas d'irrégularité, Art. L311-32, Art. L311-33, Sct. Sous-section 2 : Représentants fiscaux, Art. L311-34, Art. L311-35, Sct. Section 6 : Constatation de l'accise, Sct. Sous-section 1 : Constatation du montant de l'accise, Art. L311-36, Art. L311-37, Sct. Sous-section 2 : Constatation d'une exemption postérieurement à l'exigibilité, Art. L311-38, Sct. Sous-section 3 : Suivi et gestion des produits, Art. L311-39, Art. L311-40, Art. L311-41, Art. L311-42, Sct. Section 7 : Paiement de l'accise, Art. L311-43, Sct. Chapitre II : ÉNERGIES, Sct. Section 1 : Eléments taxables et territoires, Art. L312-1, Sct. Sous-section 1 : Produits taxables, Art. L312-2, Art. L312-3, Art. L312-4, Art. L312-5, Art. L312-6, Art. L312-7, Art. L312-8, Art. L312-9, Sct. Sous-section 2 : Territoires de taxation, Art. L312-10, Art. L312-11, Sct. Section 2 : Fait générateur, Art. L312-12, Sct. Sous-section 1 : Charbons, gaz naturels et électricité, Art. L312-13, Art. L312-14, Sct. Sous-section 2 : Produits assimilés à des produits énergétiques, Art. L312-15, Sct. Sous-section 3 : Simplifications administratives, Art. L312-16, Art. L312-17, Sct. Section 3 : Montant de l'accise, Art. L312-18, Sct. Sous-section 1 : Règles de calcul, Sct. Paragraphe 1 : Base d'imposition, Art. L312-19, Art. L312-20, Sct. Paragraphe 2 : Catégories fiscales, Art. L312-21, Art. L312-22, Art. L312-23, Art. L312-24, Sct. Paragraphe 3 : Tarifs, Art. L312-25, Art. L312-26, Art. L312-27, Art. L312-28, Art. L312-29, Art. L312-30, Sct. Paragraphe 4 : Règles particulières, Sct. Sous-Paragraphe 1 : Limitation des taxations en chaîne, Art. L312-31, Art. L312-32, Sct. Sous-Paragraphe 2 : Changements de tarifs, Art. L312-33, Sct. Sous-Paragraphe 3 : Neutralité technologique des processus de cogénération, Art. L312-34, Sct. Sous-section 2 : Niveaux de taxation, Sct. Paragraphe 1 : Tarifs normaux, Art. L312-35, Art. L312-36, Art. L312-37, Sct. Paragraphe 2 : Modulations géographiques, Art. L312-38, Art. L312-39, Art. L312-40, Art. L312-41, Sct. Paragraphe 3 : Tarifs réduits applicables aux consommations de certaines activités économiques, Sct. Sous-Paragraphe 1 : Dispositions communes, Sct. Sous-sous-paragraphe 1 : Eligibilité aux tarifs constitutifs d'aides d'Etat, Art. L312-42, Sct. Sous-sous-paragraphe 2 : Intensité énergétique, Art. L312-43, Art. L312-44, Art. L312-45, Art. L312-46, Sct. Sous-sous-paragraphe 3 : Désignation des activités économiques, Art. L312-47, Sct. Sous-Paragraphe 2 : Transports, Art. L312-48, Art. L312-49, Art. L312-50, Art. L312-51, Art. L312-52, Art. L312-53, Art. L312-54, Art. L312-55, Art. L312-56, Art. L312-57, Art. L312-58, Art. L312-59, Sct. Sous-Paragraphe 3 : Activités agricoles, forestières et montagnardes, Art. L312-60, Art. L312-61, Art. L312-62, Art. L312-63, Sct. Sous-Paragraphe 4 : Procédés et activités industriels, Art. L312-64, Art. L312-65, Art. L312-66, Art. L312-67, Art. L312-68, Art. L312-69, Art. L312-70, Art. L312-71, Art. L312-72, Art. L312-73, Sct. Sous-Paragraphe 5 : Activités relevant du système d'échange de quotas de gaz à effet de serre dans l'Union, Art. L312-74, Art. L312-75, Art. L312-76, Art. L312-77, Art. L312-78, Sct. Paragraphe 4 : Tarifs particuliers pour certains produits, Art. L312-79, Art. L312-80, Art. L312-81, Art. L312-82, Art. L312-83, Art. L312-84, Art. L312-85, Art. L312-86, Art. L312-87, Sct. Section 4 : Exigibilité, Art. L312-88, Sct. Sous-section 1 : Charbons, gaz naturels et électricité, Art. L312-89, Sct. Sous-section 2 : Carburants contenus dans les réservoirs des véhicules et des conteneurs, Art. L312-90, Sct. Sous-section 3 : Changements des tarifs de l'accise pour les produits énergétiques, Art. L312-91, Sct. Section 5 : Personnes soumises aux obligations fiscales, Art. L312-92, Sct. Sous-section 1 : Charbons, gaz naturels et électricité, Art. L312-93, Art. L312-94, Art. L312-95, Sct. Sous-section 2 : Produits assimilés aux produits énergétiques, Art. L312-96, Sct. Sous-section 3 : Changements des tarifs de l'accise sur les produits énergétiques, Art. L312-97, Sct. Section 6 : Constatation de l'accise, Art. L312-98, Sct. Sous-section 1 : Charbons, gaz naturels et électricité, Art. L312-99, Sct. Sous-section 2 : Suivi et gestion des produits, Art. L312-100, Art. L312-101, Art. L312-102, Art. L312-103, Sct. Section 7 : Paiement de l'accise, Art. L312-104, Sct. Section 8 : Contrôle, recouvrement et contentieux, Art. L312-105, Art. L312-106, Sct. Section 9 : Affectation, Art. L312-107, Sct. Chapitre III : ALCOOLS, Sct. Section 1 : Eléments taxables et territoires, Art. L313-1, Art. L313-2, Art. L313-3, Sct. Section 2 : Fait générateur, Art. L313-4, Sct. Section 3 : Montant de l'accise, Art. L313-5, Sct. Sous-section 1 : Règles de calcul, Art. L313-6, Sct. Paragraphe 1 : Exonérations des alcools utilisés autrement que comme boisson, Sct. Sous-Paragraphe 1 : Alcools dénaturés, Art. L313-7, Art. L313-8, Sct. Sous-Paragraphe 2 : Alcools utilisés dans l'alimentation humaine, Art. L313-9, Art. L313-10, Art. L313-11, Art. L313-12, Sct. Sous-Paragraphe 3 : Alcools utilisés à des fins scientifiques, médicales ou de fabrication, Art. L313-13, Art. L313-14, Sct. Paragraphe 2 : Catégories fiscales, Art. L313-15, Art. L313-16, Art. L313-17, Sct. Paragraphe 3 : Base d'imposition, Art. L313-18, Sct. Sous-section 2 : Tarifs normaux et tarifs réduits, Art. L313-19, Art. L313-20, Art. L313-21, Sct. Sous-section 3 : Tarifs particuliers, Sct. Paragraphe 1 : Petits producteurs indépendants, Art. L313-22, Art. L313-23, Sct. Paragraphe 2 : Rhums traditionnels d'outre-mer consommés en métropole, Art. L313-24, Art. L313-25, Art. L313-26, Sct. Paragraphe 3 : Spiritueux consommés outre-mer, Art. L313-27, Art. L313-28, Art. L313-29, Art. L313-30, Sct. Paragraphe 4 : Alcools consommés par le producteur, Art. L313-31, Art. L313-32, Art. L313-33, Art. L313-34, Art. L313-35, Sct. Paragraphe 5 : Avitaillement des navires et aéronefs, Art. L313-36, Sct. Section 4 : Exigibilité, Art. L313-37, Sct. Section 5 : Personnes soumises aux obligations fiscales, Art. L313-38, Sct. Section 6 : Constatation de l'accise, Art. L313-39, Art. L313-40, Sct. Section 7 : Paiement de l'accise, Art. L313-41, Sct. Section 8 : Contrôles, recouvrement et contentieux, Art. L313-42, Art. L313-43, Art. L313-44, Sct. Section 9 : Affectation, Art. L313-45, Sct. Chapitre IV : TABACS, Sct. Section 1 : Eléments taxables et territoires, Art. L314-1, Art. L314-2, Art. L314-3, Art. L314-4, Art. L314-5, Art. L314-6, Sct. Section 2 : Fait générateur, Art. L314-7, Sct. Section 3 : Montant de l'accise, Art. L314-8, Sct. Sous-section 1 : Règles de calcul, Sct. Paragraphe 1 : Exonération des tabacs non fumés, non prisés ou non mâchés, Art. L314-9, Art. L314-10, Art. L314-11, Art. L314-12, Sct. Paragraphe 2 : Catégories fiscales, Art. L314-13, Art. L314-14, Art. L314-15, Art. L314-16, Art. L314-17, Art. L314-18, Sct. Paragraphe 3 : Calcul de l'accise, Art. L314-19, Art. L314-20, Art. L314-21, Art. L314-22, Sct. Sous-section 2 : Taux, tarifs et minima de perception, Art. L314-23, Art. L314-24, Art. L314-25, Art. L314-26, Art. L314-27, Sct. Section 4 : Exigibilité, Art. L314-28, Art. L314-29, Sct. Section 5 : Personnes soumises aux obligations fiscales, Art. L314-30, Art. L314-31, Sct. Section 6 : Constatation de l'accise, Art. L314-32, Sct. Section 7 : Paiement de l'accise, Art. L314-33, Sct. Section 8 : Contrôle, recouvrement et contentieux, Art. L314-34, Art. L314-35, Art. L314-36, Sct. Section 9 : Affectation, Art. L314-37, Sct. Livre IV : AUTRES IMPOSITIONS SECTORIELLES, Sct. Titre Ier : DISPOSITIONS GÉNÉRALES, Sct. Chapitre unique : ÉLÉMENTS TAXABLES ET TERRITOIRES, Sct. Section 1 : Livraisons de biens taxables, Art. L411-1, Art. L411-2, Art. L411-3, Art. L411-4, Sct. Section 2 : Territoires de taxation, Art. L411-5, Sct. Titre II : MOBILITÉS, Sct. Chapitre Ier : DÉPLACEMENTS ROUTIERS, Sct. Section 1 : Dispositions générales, Sct. Sous-section unique : Eléments taxables et territoires, Sct. Paragraphe 1 : Véhicules et catégories de véhicules, Art. L421-1, Art. L421-2, Art. L421-3, Sct. Paragraphe 2 : Réception et immatriculation des véhicules, Art. L421-4, Art. L421-5, Art. L421-6, Art. L421-7, Sct. Paragraphe 3 : Emissions de dioxyde de carbone des véhicules, Art. L421-8, Art. L421-9, Art. L421-10, Art. L421-11, Art. L421-12, Art. L421-13, Sct. Paragraphe 4 : Puissance administrative des véhicules, Art. L421-14, Art. L421-15, Art. L421-16, Art. L421-17, Art. L421-18, Art. L421-19, Art. L421-20, Art. L421-21, Art. L421-22, Sct. Paragraphe 5 : Masses des véhicules, Art. L421-23, Sct. Paragraphe 6 : Détention d'un véhicule, Art. L421-24, Art. L421-25, Art. L421-26, Sct. Paragraphe 7 : Infrastructures routières, Art. L421-27, Art. L421-28, Sct. Section 2 : Taxes sur l'immatriculation des véhicules, Sct. Sous-section 1 : Eléments taxables et territoires, Art. L421-29, Art. L421-30, Art. L421-31, Sct. Sous-section 2 : Fait générateur, Art. L421-32, Art. L421-33, Art. L421-34, Art. L421-35, Art. L421-36, Sct. Sous-section 3 : Montant des taxes, Sct. Paragraphe 1 : Taxe fixe, Art. L421-37, Art. L421-38, Art. L421-39, Art. L421-40, Sct. Paragraphe 2 : Taxe régionale, Art. L421-41, Sct. Sous-Paragraphe 1 : Règles de calcul et tarif régional, Art. L421-42, Art. L421-43, Art. L421-44, Art. L421-45, Sct. Sous-Paragraphe 2 : Tarifs particuliers pour certaines catégories de véhicules, Art. L421-46, Art. L421-47, Art. L421-48, Sct. Sous-Paragraphe 3 : Tarifs particuliers pour certaines sources d'énergie, Art. L421-49, Art. L421-50, Sct. Sous-Paragraphe 4 : Tarifs particuliers propres à certaines situations, Art. L421-51, Art. L421-52, Sct. Sous-Paragraphe 5 : Tarifs particuliers pour certaines personnes et activités, Art. L421-53, Art. L421-54, Sct. Paragraphe 3 : Taxe sur les véhicules de transport, Art. L421-55, Art. L421-56, Art. L421-57, Sct. Paragraphe 4 : Taxe sur les émissions de dioxyde de carbone des véhicules de tourisme, Art. L421-58, Sct. Sous-Paragraphe 1 : Règles générales de calcul, Art. L421-59, Art. L421-60, Art. L421-61, Sct. Sous-Paragraphe 2 : Barèmes, Art. L421-62, Art. L421-63, Art. L421-64, Sct. Sous-Paragraphe 3 : Exonérations et abattements pour certains véhicules, Art. L421-65, Art. L421-66, Sct. Sous-Paragraphe 4 : Exonérations et abattements pour certaines source d'énergie, Art. L421-67, Art. L421-68, Sct. Sous-Paragraphe 5 : Exonérations et abattements pour certaines personnes, Art. L421-69, Art. L421-70, Sct. Paragraphe 5 : Taxe sur la masse en ordre de marche des véhicules de tourisme, Art. L421-71, Sct. Sous-Paragraphe 1 : Règles générales de calcul et barèmes, Art. L421-72, Art. L421-73, Art. L421-74, Art. L421-75, Sct. Sous-Paragraphe 2 : Exonérations et abattements pour certains véhicules, Art. L421-76, Art. L421-77, Sct. Sous-Paragraphe 3 : Exonérations et abattements pour certaines sources d'énergie, Art. L421-78, Art. L421-79, Sct. Sous-Paragraphe 4 : Exonérations et abattements pour certaines personnes, Art. L421-80, Art. L421-81, Sct. Sous-section 4 : Exigibilité, Art. L421-82, Sct. Sous-section 5 : Personnes soumises aux obligations fiscales, Art. L421-83, Art. L421-84, Art. L421-85, Sct. Sous-section 6 : Constatation des taxes, Art. L421-86, Art. L421-87, Art. L421-88, Sct. Sous-section 7 : Paiement des taxes sur l'immatriculation des véhicules, Art. L421-89, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux, Art. L421-90, Art. L421-91, Sct. Sous-section 9 : Affectation, Art. L421-92, Sct. Section 3 : Taxes sur l'affectation des véhicules à des fins économiques, Sct. Sous-section 1 : Eléments taxables et territoires, Art. L421-93, Art. L421-94, Sct. Paragraphe 1 : Affectation des véhicules à des fins économiques sur le territoire de taxation, Art. L421-95, Art. L421-96, Art. L421-97, Sct. Paragraphe 2 : Entreprises affectataires des véhicules, Art. L421-98, Sct. Paragraphe 3 : Dispositions propres aux véhicules de tourisme, Art. L421-99, Sct. Paragraphe 4 : Dispositions propres aux véhicules lourds de transport de marchandises, Art. L421-100, Art. L421-101, Art. L421-102, Art. L421-103, Sct. Sous-section 2 : Fait générateur, Art. L421-104, Art. L421-105, Sct. Sous-section 3 : Montant des taxes, Art. L421-106, Sct. Paragraphe 1 : Règle générale de calcul, Art. L421-107, Art. L421-108, Sct. Paragraphe 2 : Règles particulières de calcul, Sct. Sous-Paragraphe 1 : Véhicules dont les frais sont pris en charge par des entreprises, Art. L421-109, Art. L421-110, Art. L421-111, Sct. Sous-Paragraphe 2 : Option forfaitaire trimestrielle pour les véhicules de tourisme, Art. L421-112, Art. L421-113, Art. L421-114, Art. L421-115, Art. L421-116, Art. L421-117, Art. L421-118, Sct. Paragraphe 3 : Tarifs de la taxe annuelle sur les émissions de dioxyde de carbone des véhicules de tourisme, Art. L421-119, Sct. Sous-Paragraphe 1 : Barèmes, Art. L421-120, Art. L421-121, Art. L421-122, Sct. Sous-Paragraphe 2 : Exonérations pour certains véhicules, Art. L421-123, Sct. Sous-Paragraphe 3 : Exonérations pour certaines sources d'énergie, Art. L421-124, Art. L421-125, Sct. Sous-Paragraphe 4 : Exonération pour certaines formes d'exploitation, Art. L421-126, Art. L421-127, Sct. Sous-Paragraphe 5 : Exonérations pour la location, Art. L421-128, Art. L421-129, Sct. Sous-Paragraphe 6 : Exonérations pour certaines activités économiques, Art. L421-130, Art. L421-131, Art. L421-132, Sct. Paragraphe 4 : Tarifs de la taxe annuelle sur l'ancienneté des véhicules de tourisme, Art. L421-133, Sct. Sous-Paragraphe 1 : Barèmes, Art. L421-134, Art. L421-135, Sct. Sous-Paragraphe 2 : Exonérations pour certains véhicules, Art. L421-136, Sct. Sous-Paragraphe 3 : Exonérations pour certaines sources d'énergie, Art. L421-137, Sct. Sous-Paragraphe 4 : Exonérations pour certaines formes d'exploitation, Art. L421-138, Art. L421-139, Sct. Sous-Paragraphe 5 : Exonérations pour la location, Art. L421-140, Art. L421-141, Sct. Sous-Paragraphe 6 : Exonérations pour certaines activités économiques, Art. L421-142, Art. L421-143, Art. L421-144, Sct. Paragraphe 5 : Tarifs de la taxe annuelle sur les véhicules lourds de transport de marchandises, Art. L421-145, Sct. Sous-Paragraphe 1 : Barèmes, Art. L421-146, Sct. Sous-Paragraphe 2 : Exonérations pour certains véhicules, Art. L421-147, Art. L421-148, Sct. Sous-Paragraphe 3 : Exonération pour certains services publics, Art. L421-149, Art. L421-150, Sct. Sous-Paragraphe 4 : Exonération pour certaines activités économiques, Art. L421-151, Art. L421-152, Art. L421-153, Art. L421-154, Art. L421-155, Sct. Sous-Paragraphe 5 : Tarif particulier pour le transport combiné, Art. L421-156, Sct. Sous-section 4 : Exigibilité, Art. L421-157, Sct. Sous-section 5 : Personnes soumises aux obligations fiscales, Art. L421-158, Art. L421-159, Art. L421-160, Art. L421-161, Sct. Sous-section 6 : Constatation des taxes, Art. L421-162, Art. L421-163, Art. L421-164, Sct. Sous-section 7 : Paiement des taxes, Art. L421-165, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux, Art. L421-166, Sct. Sous-section 9 : Affectation, Art. L421-167, Sct. Section 4 : Taxe sur le renouvellement du permis de conduire, Art. L421-168, Art. L421-169, Art. L421-170, Art. L421-171, Art. L421-172, Art. L421-173, Art. L421-174, Sct. Section 5 : Taxes sur les autoroutes concédées, Sct. Sous-section 1 : Taxe sur la distance parcourue sur le réseau autoroutier concédé, Art. L421-175, Art. L421-176, Art. L421-177, Art. L421-178, Art. L421-179, Art. L421-180, Sct. Sous-section 2 : Taxe sur les recettes de l'exploitation du réseau autoroutier concédé, Art. L421-181, Art. L421-182, Art. L421-183, Art. L421-184, Art. L421-185, Sct. Chapitre II : TRANSPORT AÉRIEN, Sct. Section 1 : Dispositions générales, Sct. Sous-section 1 : Eléments taxables et territoires, Sct. Paragraphe 1 : Aéronefs et aérodromes, Art. L422-1, Art. L422-2, Sct. Paragraphe 2 : Personnes et marchandises à bord des aéronefs, Art. L422-3, Art. L422-4, Sct. Paragraphe 3 : Mouvements des aéronefs, Art. L422-5, Art. L422-6, Art. L422-7, Art. L422-8, Sct. Sous-section 2 : Montant des taxes, Art. L422-9, Art. L422-10, Sct. Sous-section 3 : Personnes soumises aux obligations fiscales, Art. L422-11, Sct. Sous-section 4 : Contrôle, recouvrement et contentieux, Art. L422-12, Sct. Section 2 : Taxe sur le transport aérien de passagers, Sct. Sous-section 1 : Eléments taxables et territoires, Art. L422-13, Art. L422-14, Art. L422-15, Art. L422-16, Sct. Sous-section 2 : Fait générateur, Art. L422-17, Art. L422-18, Sct. Sous-section 3 : Montant de la taxe, Art. L422-19, Sct. Paragraphe 1 : Règles générales, Art. L422-20, Art. L422-21, Art. L422-22, Art. L422-23, Art. L422-24, Sct. Paragraphe 2 : Règles propres à certains mouvements aériens, Art. L422-25, Sct. Paragraphe 3 : Règles propres à certains aérodromes et certaines parties du territoire, Art. L422-26, Sct. Paragraphe 4 : Règles propres à certaines collectivités, Art. L422-27, Art. L422-28, Art. L422-29, Art. L422-30, Sct. Sous-section 4 : Exigibilité, Art. L422-31, Sct. Sous-section 5 : Personnes soumises aux obligations fiscales, Art. L422-32, Art. L422-33, Art. L422-34, Sct. Sous-section 6 : Constatation de la taxe, Art. L422-35, Sct. Sous-section 7 : Paiement de la taxe, Art. L422-36, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux, Art. L422-37, Art. L422-38, Art. L422-39, Sct. Sous-section 9 : Affectation, Art. L422-40, Sct. Section 3 : Taxe sur le transport aérien de marchandises, Art. L422-41, Art. L422-42, Art. L422-43, Art. L422-44, Art. L422-45, Art. L422-46, Art. L422-47, Art. L422-48, Sct. Section 4 : Taxe sur les nuisances sonores aériennes, Art. L422-49, Art. L422-50, Art. L422-51, Art. L422-52, Art. L422-53, Art. L422-54, Art. L422-55, Art. L422-56, Art. L422-57, Sct. Chapitre III : NAVIGATIONS, Sct. Section 1 : Dispositions générales, Sct. Sous-section unique : Eléments taxables et territoires, Art. L423-1, Art. L423-2, Art. L423-3, Sct. Section 2 : Taxe annuelle sur les engins maritimes à usage personnel, Sct. Sous-section 1 : Eléments taxables et territoires, Art. L423-4, Art. L423-5, Art. L423-6, Art. L423-7, Art. L423-8, Art. L423-9, Art. L423-10, Art. L423-11, Art. L423-12, Sct. Sous-section 2 : Fait générateur, Art. L423-13, Art. L423-14, Sct. Sous-section 3 : Montant, Art. L423-15, Sct. Paragraphe 1 : Règles de calcul, Art. L423-16, Art. L423-17, Art. L423-18, Art. L423-19, Art. L423-20, Art. L423-21, Sct. Paragraphe 2 : Navires taxables, Art. L423-22, Art. L423-23, Art. L423-24, Art. L423-25, Sct. Paragraphe 3 : Véhicules nautiques à moteur taxables, Art. L423-26, Sct. Sous-section 4 : Exigibilité, Art. L423-27, Sct. Sous-section 5 : Personnes soumises aux obligations fiscales, Art. L423-28, Art. L423-29, Art. L423-30, Sct. Sous-section 6 : Constatation de la taxe, Art. L423-31, Art. L423-32, Sct. Sous-section 7 : Paiement de la taxe, Art. L423-33, Art. L423-34, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux de la contribution, Art. L423-35, Art. L423-36, Sct. Sous-section 9 : Affectation, Art. L423-37, Sct. Section 3 : Taxe sur le permis de conduire des bateaux de plaisance à moteur, Art. L423-38, Art. L423-39, Art. L423-40, Art. L423-41, Art. L423-42, Art. L423-43, Art. L423-44, Art. L423-45, Art. L423-46, Sct. Section 4 : Taxe sur le transport maritime de passagers à destination d'espaces naturels protégés, Art. L423-47, Art. L423-48, Art. L423-49, Art. L423-50, Art. L423-51, Art. L423-52, Art. L423-53, Art. L423-54, Art. L423-55, Art. L423-56, Sct. Section 5 : Taxe sur le transport maritime de passagers dans certains territoires côtiers, Art. L423-57, Art. L423-58, Art. L423-59, Art. L423-60, Art. L423-61, Art. L423-62, Art. L423-63, Sct. Titre VII : ACTIVITÉS INDUSTRIELLES ET ARTISANALES, Sct. Chapitre Ier : TAXES SUR LES PRODUITS DE L'INDUSTRIE ET DE L'ARTISANAT, Sct. Section 1 : Eléments taxables et territoires, Art. L471-1, Sct. Sous-section 1 : Biens taxables, Art. L471-2, Art. L471-3, Art. L471-4, Art. L471-5, Art. L471-6, Art. L471-7, Art. L471-8, Art. L471-9, Art. L471-10, Art. L471-11, Art. L471-12, Art. L471-13, Art. L471-14, Art. L471-15, Art. L471-16, Art. L471-17, Art. L471-18, Art. L471-19, Sct. Sous-section 2 : Territoire de taxation et territoires tiers, Art. L471-20, Sct. Section 2 : Fait générateur, Art. L471-21, Sct. Sous-section 1 : Dispositions générales, Art. L471-22, Art. L471-23, Art. L471-24, Sct. Sous-section 2 : Dispositions particulières, Sct. Paragraphe 1 : Reports de fait générateur, Art. L471-25, Art. L471-26, Sct. Paragraphe 2 : Autres opérations taxables, Art. L471-27, Art. L471-28, Art. L471-29, Sct. Paragraphe 3 : Exemptions, Art. L471-30, Art. L471-31, Art. L471-32, Art. L471-33, Art. L471-34, Art. L471-35, Sct. Section 3 : Montant, Art. L471-36, Sct. Sous-section 1 : Dispositions générales, Art. L471-37, Art. L471-38, Art. L471-39, Sct. Sous-section 2 : Dispositions particulières, Art. L471-40, Art. L471-41, Art. L471-42, Art. L471-43, Art. L471-44, Art. L471-45, Sct. Section 4 : Exigibilité, Art. L471-46, Art. L471-47, Art. L471-48, Sct. Section 5 : Personnes soumises à obligations fiscales, Art. L471-49, Art. L471-50, Sct. Section 6 : Constatation des taxes, Art. L471-51, Sct. Section 7 : Paiement des taxes, Art. L471-52, Art. L471-53, Art. L471-54, Sct. Section 8 : Contrôle, recouvrement et contentieux, Art. L471-55, Art. L471-56, Art. L471-57, Sct. Section 9 : Affectation, Art. L471-58\n
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Article L421-176 AUTONOME MODIFIE, en vigueur du 01/01/2022 au 01/01/2024 (Code des impositions sur les biens et services)