{ "article": { "LEGIARTI000044602959": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-128", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044602959", "URL": "article/LEGI/ARTI/00/00/44/60/29/LEGIARTI000044602959.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": "LEGIARTI000042851823", "@num": "1010 septies", "#text": "Code général des impôts, CGI. - art. 1010 septies, II, 2°, 4° (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602961", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 5 : Exonérations pour la location", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602989", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs de la taxe annuelle sur les émissions de dioxyde de carbone des véhicules de tourisme", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603025", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant des taxes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603065", "@fin": "2999-01-01", "#text": "Section 3 : Taxes sur l'affectation des véhicules à des fins économiques", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044602959", "@fin": "2999-01-01", "@num": "L421-128", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Est exonéré tout véhicule exclusivement affecté par l'entreprise affectataire aux activités suivantes :
1° La location ;
2° La mise à disposition temporaire de ses clients en remplacement de leur véhicule immobilisé.

" } }, "LEGIARTI000042851823": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010 septies", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-30", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042851823", "URL": "article/LEGI/ARTI/00/00/42/85/18/LEGIARTI000042851823.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du V de l'article 55 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042778471", "@num": "55", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 55 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044602983", "@num": "L421-120", "#text": "Code des impositions sur les biens et services - art. L421-120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602981", "@num": "L421-121", "#text": "Code des impositions sur les biens et services - art. L421-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602979", "@num": "L421-122", "#text": "Code des impositions sur les biens et services - art. L421-122 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602975", "@num": "L421-123", "#text": "Code des impositions sur les biens et services - art. L421-123 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602971", "@num": "L421-124", "#text": "Code des impositions sur les biens et services - art. L421-124 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602969", "@num": "L421-125", "#text": "Code des impositions sur les biens et services - art. L421-125 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602965", "@num": "L421-126", "#text": "Code des impositions sur les biens et services - art. L421-126 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602963", "@num": "L421-127", "#text": "Code des impositions sur les biens et services - art. L421-127 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602959", "@num": "L421-128", "#text": "Code des impositions sur les biens et services - art. L421-128 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602957", "@num": "L421-129", "#text": "Code des impositions sur les biens et services - art. L421-129 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602953", "@num": "L421-130", "#text": "Code des impositions sur les biens et services - art. L421-130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602951", "@num": "L421-131", "#text": "Code des impositions sur les biens et services - art. L421-131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602949", "@num": "L421-132", "#text": "Code des impositions sur les biens et services - art. L421-132 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000042843491", "@fin": "2021-12-30", "#text": "2° : Tarifs et règles particulières", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179745", "@fin": "2022-01-01", "#text": "II : Taxe sur les véhicules des sociétés", "@debut": "1987-12-31" }, { "@id": "LEGISCTA000042910600", "@fin": "2021-12-30", "#text": "II : Taxes à l'utilisation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162648", "@fin": "2022-01-01", "#text": "Section III : Taxes sur les véhicules à moteur", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042851823", "@fin": "2021-12-30", "@num": "1010 septies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le tarif de la taxe annuelle sur les émissions de dioxyde de carbone prévue au a du 1° de l'article 1010 est égal :
\n
\n 1° Pour les véhicules relevant du nouveau dispositif d'immatriculation, au montant déterminé en fonction des émissions de dioxyde de carbone, exprimées en grammes par kilomètre, dans les conditions suivantes :
\n
\n a) Lorsque les émissions sont inférieures à 21 grammes par kilomètre, le tarif est nul ;
\n
\n b) Lorsque les émissions sont supérieures ou égales à 21 grammes par kilomètre et inférieures ou égales à 269 grammes par kilomètre, le tarif est déterminé par le barème suivant :
\n
\n

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

\n \n\t\t\tÉmissions de dioxyde de carbone \n \n\t\t\t(en grammes par kilomètre)	\n \n\t\t\tTarif par véhicule \n \n\t\t\t(en euros)
\n \n\t\t\t21	\n \n\t\t\t17
\n \n\t\t\t22	\n \n\t\t\t18
\n \n\t\t\t23	\n \n\t\t\t18
\n \n\t\t\t24	\n \n\t\t\t19
\n \n\t\t\t25	\n \n\t\t\t20
\n \n\t\t\t26	\n \n\t\t\t21
\n \n\t\t\t27	\n \n\t\t\t22
\n \n\t\t\t28	\n \n\t\t\t22
\n \n\t\t\t29	\n \n\t\t\t23
\n \n\t\t\t30	\n \n\t\t\t24
\n \n\t\t\t31	\n \n\t\t\t25
\n \n\t\t\t32	\n \n\t\t\t26
\n \n\t\t\t33	\n \n\t\t\t26
\n \n\t\t\t34	\n \n\t\t\t27
\n \n\t\t\t35	\n \n\t\t\t28
\n \n\t\t\t36	\n \n\t\t\t29
\n \n\t\t\t37	\n \n\t\t\t30
\n \n\t\t\t38	\n \n\t\t\t30
\n \n\t\t\t39	\n \n\t\t\t31
\n \n\t\t\t40	\n \n\t\t\t32
\n \n\t\t\t41	\n \n\t\t\t33
\n \n\t\t\t42	\n \n\t\t\t34
\n \n\t\t\t43	\n \n\t\t\t34
\n \n\t\t\t44	\n \n\t\t\t35
\n \n\t\t\t45	\n \n\t\t\t36
\n \n\t\t\t46	\n \n\t\t\t37
\n \n\t\t\t47	\n \n\t\t\t38
\n \n\t\t\t48	\n \n\t\t\t38
\n \n\t\t\t49	\n \n\t\t\t39
\n \n\t\t\t50	\n \n\t\t\t40
\n \n\t\t\t51	\n \n\t\t\t41
\n \n\t\t\t52	\n \n\t\t\t42
\n \n\t\t\t53	\n \n\t\t\t42
\n \n\t\t\t54	\n \n\t\t\t43
\n \n\t\t\t55	\n \n\t\t\t44
\n \n\t\t\t56	\n \n\t\t\t45
\n \n\t\t\t57	\n \n\t\t\t46
\n \n\t\t\t58	\n \n\t\t\t46
\n \n\t\t\t59	\n \n\t\t\t47
\n \n\t\t\t60	\n \n\t\t\t48
\n \n\t\t\t61	\n \n\t\t\t49
\n \n\t\t\t62	\n \n\t\t\t50
\n \n\t\t\t63	\n \n\t\t\t50
\n \n\t\t\t64	\n \n\t\t\t51
\n \n\t\t\t65	\n \n\t\t\t52
\n \n\t\t\t66	\n \n\t\t\t53
\n \n\t\t\t67	\n \n\t\t\t54
\n \n\t\t\t68	\n \n\t\t\t54
\n \n\t\t\t69	\n \n\t\t\t55
\n \n\t\t\t70	\n \n\t\t\t56
\n \n\t\t\t71	\n \n\t\t\t57
\n \n\t\t\t72	\n \n\t\t\t58
\n \n\t\t\t73	\n \n\t\t\t58
\n \n\t\t\t74	\n \n\t\t\t59
\n \n\t\t\t75	\n \n\t\t\t60
\n \n\t\t\t76	\n \n\t\t\t61
\n \n\t\t\t77	\n \n\t\t\t62
\n \n\t\t\t78	\n \n\t\t\t117
\n \n\t\t\t79	\n \n\t\t\t119
\n \n\t\t\t80	\n \n\t\t\t120
\n \n\t\t\t81	\n \n\t\t\t122
\n \n\t\t\t82	\n \n\t\t\t123
\n \n\t\t\t83	\n \n\t\t\t125
\n \n\t\t\t84	\n \n\t\t\t126
\n \n\t\t\t85	\n \n\t\t\t128
\n \n\t\t\t86	\n \n\t\t\t129
\n \n\t\t\t87	\n \n\t\t\t131
\n \n\t\t\t88	\n \n\t\t\t132
\n \n\t\t\t89	\n \n\t\t\t134
\n \n\t\t\t90	\n \n\t\t\t135
\n \n\t\t\t91	\n \n\t\t\t137
\n \n\t\t\t92	\n \n\t\t\t138
\n \n\t\t\t93	\n \n\t\t\t140
\n \n\t\t\t94	\n \n\t\t\t141
\n \n\t\t\t95	\n \n\t\t\t143
\n \n\t\t\t96	\n \n\t\t\t144
\n \n\t\t\t97	\n \n\t\t\t146
\n \n\t\t\t98	\n \n\t\t\t147
\n \n\t\t\t99	\n \n\t\t\t149
\n \n\t\t\t100	\n \n\t\t\t150
\n \n\t\t\t101	\n \n\t\t\t162
\n \n\t\t\t102	\n \n\t\t\t163
\n \n\t\t\t103	\n \n\t\t\t165
\n \n\t\t\t104	\n \n\t\t\t166
\n \n\t\t\t105	\n \n\t\t\t168
\n \n\t\t\t106	\n \n\t\t\t170
\n \n\t\t\t107	\n \n\t\t\t171
\n \n\t\t\t108	\n \n\t\t\t173
\n \n\t\t\t109	\n \n\t\t\t174
\n \n\t\t\t110	\n \n\t\t\t176
\n \n\t\t\t111	\n \n\t\t\t178
\n \n\t\t\t112	\n \n\t\t\t179
\n \n\t\t\t113	\n \n\t\t\t181
\n \n\t\t\t114	\n \n\t\t\t182
\n \n\t\t\t115	\n \n\t\t\t184
\n \n\t\t\t116	\n \n\t\t\t186
\n \n\t\t\t117	\n \n\t\t\t187
\n \n\t\t\t118	\n \n\t\t\t189
\n \n\t\t\t119	\n \n\t\t\t190
\n \n\t\t\t120	\n \n\t\t\t192
\n \n\t\t\t121	\n \n\t\t\t194
\n \n\t\t\t122	\n \n\t\t\t195
\n \n\t\t\t123	\n \n\t\t\t197
\n \n\t\t\t124	\n \n\t\t\t198
\n \n\t\t\t125	\n \n\t\t\t200
\n \n\t\t\t126	\n \n\t\t\t202
\n \n\t\t\t127	\n \n\t\t\t203
\n \n\t\t\t128	\n \n\t\t\t218
\n \n\t\t\t129	\n \n\t\t\t232
\n \n\t\t\t130	\n \n\t\t\t247
\n \n\t\t\t131	\n \n\t\t\t249
\n \n\t\t\t132	\n \n\t\t\t264
\n \n\t\t\t133	\n \n\t\t\t266
\n \n\t\t\t134	\n \n\t\t\t295
\n \n\t\t\t135	\n \n\t\t\t311
\n \n\t\t\t136	\n \n\t\t\t326
\n \n\t\t\t137	\n \n\t\t\t343
\n \n\t\t\t138	\n \n\t\t\t359
\n \n\t\t\t139	\n \n\t\t\t375
\n \n\t\t\t140	\n \n\t\t\t392
\n \n\t\t\t141	\n \n\t\t\t409
\n \n\t\t\t142	\n \n\t\t\t426
\n \n\t\t\t143	\n \n\t\t\t443
\n \n\t\t\t144	\n \n\t\t\t461
\n \n\t\t\t145	\n \n\t\t\t479
\n \n\t\t\t146	\n \n\t\t\t482
\n \n\t\t\t147	\n \n\t\t\t500
\n \n\t\t\t148	\n \n\t\t\t518
\n \n\t\t\t149	\n \n\t\t\t551
\n \n\t\t\t150	\n \n\t\t\t600
\n \n\t\t\t151	\n \n\t\t\t664
\n \n\t\t\t152	\n \n\t\t\t730
\n \n\t\t\t153	\n \n\t\t\t796
\n \n\t\t\t154	\n \n\t\t\t847
\n \n\t\t\t155	\n \n\t\t\t899
\n \n\t\t\t156	\n \n\t\t\t952
\n \n\t\t\t157	\n \n\t\t\t1 005
\n \n\t\t\t158	\n \n\t\t\t1 059
\n \n\t\t\t159	\n \n\t\t\t1 113
\n \n\t\t\t160	\n \n\t\t\t1 168
\n \n\t\t\t161	\n \n\t\t\t1 224
\n \n\t\t\t162	\n \n\t\t\t1 280
\n \n\t\t\t163	\n \n\t\t\t1 337
\n \n\t\t\t164	\n \n\t\t\t1 394
\n \n\t\t\t165	\n \n\t\t\t1 452
\n \n\t\t\t166	\n \n\t\t\t1 511
\n \n\t\t\t167	\n \n\t\t\t1 570
\n \n\t\t\t168	\n \n\t\t\t1 630
\n \n\t\t\t169	\n \n\t\t\t1 690
\n \n\t\t\t170	\n \n\t\t\t1 751
\n \n\t\t\t171	\n \n\t\t\t1 813
\n \n\t\t\t172	\n \n\t\t\t1 875
\n \n\t\t\t173	\n \n\t\t\t1 938
\n \n\t\t\t174	\n \n\t\t\t2 001
\n \n\t\t\t175	\n \n\t\t\t2 065
\n \n\t\t\t176	\n \n\t\t\t2 130
\n \n\t\t\t177	\n \n\t\t\t2 195
\n \n\t\t\t178	\n \n\t\t\t2 261
\n \n\t\t\t179	\n \n\t\t\t2 327
\n \n\t\t\t180	\n \n\t\t\t2 394
\n \n\t\t\t181	\n \n\t\t\t2 480
\n \n\t\t\t182	\n \n\t\t\t2 548
\n \n\t\t\t183	\n \n\t\t\t2 617
\n \n\t\t\t184	\n \n\t\t\t2 686
\n \n\t\t\t185	\n \n\t\t\t2 757
\n \n\t\t\t186	\n \n\t\t\t2 827
\n \n\t\t\t187	\n \n\t\t\t2 899
\n \n\t\t\t188	\n \n\t\t\t2 970
\n \n\t\t\t189	\n \n\t\t\t3 043
\n \n\t\t\t190	\n \n\t\t\t3 116
\n \n\t\t\t191	\n \n\t\t\t3 190
\n \n\t\t\t192	\n \n\t\t\t3 264
\n \n\t\t\t193	\n \n\t\t\t3 300
\n \n\t\t\t194	\n \n\t\t\t3 337
\n \n\t\t\t195	\n \n\t\t\t3 374
\n \n\t\t\t196	\n \n\t\t\t3 410
\n \n\t\t\t197	\n \n\t\t\t3 448
\n \n\t\t\t198	\n \n\t\t\t3 485
\n \n\t\t\t199	\n \n\t\t\t3 522
\n \n\t\t\t200	\n \n\t\t\t3 580
\n \n\t\t\t201	\n \n\t\t\t3 618
\n \n\t\t\t202	\n \n\t\t\t3 676
\n \n\t\t\t203	\n \n\t\t\t3 735
\n \n\t\t\t204	\n \n\t\t\t3 774
\n \n\t\t\t205	\n \n\t\t\t3 813
\n \n\t\t\t206	\n \n\t\t\t3 852
\n \n\t\t\t207	\n \n\t\t\t3 892
\n \n\t\t\t208	\n \n\t\t\t3 952
\n \n\t\t\t209	\n \n\t\t\t3 992
\n \n\t\t\t210	\n \n\t\t\t4 032
\n \n\t\t\t211	\n \n\t\t\t4 072
\n \n\t\t\t212	\n \n\t\t\t4 113
\n \n\t\t\t213	\n \n\t\t\t4 175
\n \n\t\t\t214	\n \n\t\t\t4 216
\n \n\t\t\t215	\n \n\t\t\t4 257
\n \n\t\t\t216	\n \n\t\t\t4 298
\n \n\t\t\t217	\n \n\t\t\t4 340
\n \n\t\t\t218	\n \n\t\t\t4 404
\n \n\t\t\t219	\n \n\t\t\t4 446
\n \n\t\t\t220	\n \n\t\t\t4 488
\n \n\t\t\t221	\n \n\t\t\t4 531
\n \n\t\t\t222	\n \n\t\t\t4 573
\n \n\t\t\t223	\n \n\t\t\t4 638
\n \n\t\t\t224	\n \n\t\t\t4 682
\n \n\t\t\t225	\n \n\t\t\t4 725
\n \n\t\t\t226	\n \n\t\t\t4 769
\n \n\t\t\t227	\n \n\t\t\t4 812
\n \n\t\t\t228	\n \n\t\t\t4 880
\n \n\t\t\t229	\n \n\t\t\t4 924
\n \n\t\t\t230	\n \n\t\t\t4 968
\n \n\t\t\t231	\n \n\t\t\t5 036
\n \n\t\t\t232	\n \n\t\t\t5 081
\n \n\t\t\t233	\n \n\t\t\t5 150
\n \n\t\t\t234	\n \n\t\t\t5 218
\n \n\t\t\t235	\n \n\t\t\t5 288
\n \n\t\t\t236	\n \n\t\t\t5 334
\n \n\t\t\t237	\n \n\t\t\t5 404
\n \n\t\t\t238	\n \n\t\t\t5 474
\n \n\t\t\t239	\n \n\t\t\t5 521
\n \n\t\t\t240	\n \n\t\t\t5 592
\n \n\t\t\t241	\n \n\t\t\t5 664
\n \n\t\t\t242	\n \n\t\t\t5 735
\n \n\t\t\t243	\n \n\t\t\t5 783
\n \n\t\t\t244	\n \n\t\t\t5 856
\n \n\t\t\t245	\n \n\t\t\t5 929
\n \n\t\t\t246	\n \n\t\t\t6 002
\n \n\t\t\t247	\n \n\t\t\t6 052
\n \n\t\t\t248	\n \n\t\t\t6 126
\n \n\t\t\t249	\n \n\t\t\t6 200
\n \n\t\t\t250	\n \n\t\t\t6 250
\n \n\t\t\t251	\n \n\t\t\t6 325
\n \n\t\t\t252	\n \n\t\t\t6 401
\n \n\t\t\t253	\n \n\t\t\t6 477
\n \n\t\t\t254	\n \n\t\t\t6 528
\n \n\t\t\t255	\n \n\t\t\t6 605
\n \n\t\t\t256	\n \n\t\t\t6 682
\n \n\t\t\t257	\n \n\t\t\t6 733
\n \n\t\t\t258	\n \n\t\t\t6 811
\n \n\t\t\t259	\n \n\t\t\t6 889
\n \n\t\t\t260	\n \n\t\t\t6 968
\n \n\t\t\t261	\n \n\t\t\t7 047
\n \n\t\t\t262	\n \n\t\t\t7 126
\n \n\t\t\t263	\n \n\t\t\t7 206
\n \n\t\t\t264	\n \n\t\t\t7 286
\n \n\t\t\t265	\n \n\t\t\t7 367
\n \n\t\t\t266	\n \n\t\t\t7 448
\n \n\t\t\t267	\n \n\t\t\t7 529
\n \n\t\t\t268	\n \n\t\t\t7 638
\n \n\t\t\t269	\n \n\t\t\t7 747

\n\n
\n

\n
\n;
\n
\n c) Lorsque les émissions sont supérieures à 269 grammes par kilomètre, le tarif est égal au produit entre les émissions et 29 € par gramme par kilomètre ;
\n
\n 2° Pour les véhicules ne relevant pas du nouveau dispositif d'immatriculation, ayant fait l'objet d'une réception européenne, immatriculés pour la première fois à compter du 1er juin 2004 et qui n'étaient pas utilisés par le redevable avant le 1er janvier 2006, au produit entre les émissions de dioxyde de carbone, exprimées en grammes par kilomètre, et un tarif unitaire, exprimé en euros par gramme par kilomètre, déterminé en fonction de ces mêmes émissions à partir du barème suivant :
\n
\n

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

\n \n\t\t\tÉmissions de dioxyde de carbone \n \n\t\t\t(en grammes par kilomètre)	\n \n\t\t\tTarif unitaire \n \n\t\t\t(en euros par gramme par kilomètre)
\n \n\t\t\tinférieures ou égales à 20	\n \n\t\t\t0
\n \n\t\t\tde 21 à 60	\n \n\t\t\t1
\n \n\t\t\tde 61 à 100	\n \n\t\t\t2
\n \n\t\t\tde 101 à 120	\n \n\t\t\t4,5
\n \n\t\t\tde 121 à 140	\n \n\t\t\t6,5
\n \n\t\t\tde 141 à 160	\n \n\t\t\t13
\n \n\t\t\tde 161 à 200	\n \n\t\t\t19,5
\n \n\t\t\tde 201 à 250	\n \n\t\t\t23,5
\n \n\t\t\tsupérieures ou égales à 251	\n \n\t\t\t29

\n\n
\n

\n
\n;
\n
\n 3° Pour les véhicules autres que ceux mentionnés aux 1° ou 2° du présent I, au montant déterminé en fonction de la puissance administrative, exprimée en chevaux administratifs, à partir du barème suivant :
\n
\n

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

\n \n\t\t\tPuissance administrative \n \n\t\t\t(en CV)	\n \n\t\t\tTarif par véhicule \n \n\t\t\t(en euros)
\n \n\t\t\tinférieure ou égale à 3	\n \n\t\t\t750
\n \n\t\t\tde 4 à 6	\n \n\t\t\t1 400
\n \n\t\t\tde 7 à 10	\n \n\t\t\t3 000
\n \n\t\t\tde 11 à 15	\n \n\t\t\t3 600
\n \n\t\t\tsupérieure ou égale à 16	\n \n\t\t\t4 500

\n\n
\n

\n
\n II.-Sont exonérés de la taxe annuelle sur les émissions de dioxyde de carbone :
\n
\n 1° Les véhicules accessibles en fauteuil roulant ;
\n
\n 2° Les véhicules exclusivement affectés par le redevable à la location ;
\n
\n 3° Les véhicules pris en location par le redevable sur une période d'au plus un mois civil ou trente jours consécutifs ;
\n
\n 4° Les véhicules exclusivement affectés par le redevable à la mise à disposition temporaire de ses clients en remplacement de leur véhicule immobilisé ;
\n
\n 5° Les véhicules utilisés pour le transport public de personnes ;
\n
\n 6° Les véhicules utilisés pour les besoins des activités agricoles ou forestières ;
\n
\n 7° Les véhicules utilisés pour l'enseignement de la conduite ;
\n
\n 8° Les véhicules utilisés pour l'enseignement du pilotage ou les compétitions sportives ;
\n
\n 9° Les véhicules utilisés pour les besoins des opérations mentionnées au 9° du 4 et au 7 de l'article 261 ;
\n
\n 10° Les véhicules utilisés par les personnes exerçant leur activité dans les conditions mentionnées à l'article L. 526-5-1 du code de commerce ;
\n
\n 11° Les véhicules dont la source d'énergie est exclusivement l'électricité, l'hydrogène ou une combinaison des deux ;
\n
\n 12° Les véhicules qui répondent aux conditions cumulatives suivantes :
\n
\n a) La source d'énergie combine :

\n
\n-soit, d'une part, l'électricité ou l'hydrogène et, d'autre part, le gaz naturel, le gaz de pétrole liquéfié, l'essence ou le superéthanol E85 ;
\n
\n-soit, d'une part, le gaz naturel ou le gaz de pétrole liquéfié et, d'autre part, l'essence ou le superéthanol E85 ;

\n
\n b) L'une des deux conditions suivantes est remplie :

\n
\n-pour les véhicules mentionnés au 1° du I du présent article, les émissions de dioxyde de carbone n'excèdent pas 60 grammes par kilomètre ; pour les véhicules mentionnés au 2° du même I, elles n'excèdent pas 50 grammes par kilomètre ; pour ceux mentionnés au 3° dudit I, la puissance administrative n'excède pas 3 chevaux administratifs ;

\n
\n-les émissions de dioxyde de carbone ou la puissance administrative n'excèdent pas le double des seuils mentionnés au deuxième alinéa du présent b et l'ancienneté du véhicule, déterminée à partir de sa date de première immatriculation, n'excède pas trois années.

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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 L421-128 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2022 (Code des impositions sur les biens et services)