{ "article": { "LEGIARTI000044603635": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-94", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603635", "URL": "article/LEGI/ARTI/00/00/44/60/36/LEGIARTI000044603635.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": "LEGIARTI000044598583", "@num": "L312-93", "#text": "Code des impositions sur les biens et services - art. L312-93 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603625", "@num": "L312-97", "#text": "Code des impositions sur les biens et services - art. L312-97 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469051", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B, 7, 2° (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829013", "@num": "266 quinquies C", "#text": "Code des douanes - art. 266 quinquies C, 8, D, al. 4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603639", "@fin": "2999-01-01", "#text": "Sous-section 1 : Charbons, gaz naturels et électricité", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603643", "@fin": "2999-01-01", "#text": "Section 5 : Personnes soumises aux obligations fiscales", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@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": "LEGIARTI000044603635", "@fin": "2999-01-01", "@num": "L312-94", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le redevable mentionné au a du 1° de l'article L. 312-93 est soumis à une obligation de représentation fiscale.

" } }, "LEGIARTI000041469051": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 quinquies B", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041469051", "URL": "article/LEGI/ARTI/00/00/41/46/90/LEGIARTI000041469051.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 67 de la loi n° 2019-1479 du 28 décembre 2019, ces dispositions s'appliquent aux produits pour lesquels l'exigibilité des taxes prévues aux articles 265, 266 quinquies et 266 quinquies B du code des douanes, dans leur rédaction résultant du même I, intervient à compter du 1er janvier 2020. Toutefois, elles ne sont pas applicables lorsque, en application des mêmes articles 265, 266 quinquies et 266 quinquies B dans leur rédaction antérieure à cette date, l’exigibilité de ces taxes est déjà intervenue.

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L314-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@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": "LEGIARTI000006615177", "@fin": "2008-01-01", "@num": "266 quinquies B", "@etat": "MODIFIE", "@debut": "2007-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000017898966", "@fin": "2007-12-28", "@num": "266 quinquies B", "@etat": "MODIFIE_MORT_NE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036044", "@fin": "2009-01-01", "@num": "266 quinquies B", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052362", "@fin": "2011-01-01", "@num": "266 quinquies B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023216170", "@fin": "2011-07-31", "@num": "266 quinquies B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430055", "@fin": "2014-01-01", "@num": "266 quinquies B", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447819", "@fin": "2014-04-01", "@num": "266 quinquies B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429042", "@fin": "2016-01-01", "@num": "266 quinquies B", "@etat": "MODIFIE", "@debut": "2014-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031814831", "@fin": "2017-04-01", "@num": "266 quinquies B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034095153", "@fin": "2018-01-01", "@num": "266 quinquies B", "@etat": "MODIFIE", "@debut": "2017-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426663", "@fin": "2019-01-01", "@num": "266 quinquies B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988844", "@fin": "2020-01-01", "@num": "266 quinquies B", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469051", "@fin": "2022-01-01", "@num": "266 quinquies B", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les houilles, les lignites et les cokes repris aux codes NC 2701,2702 et 2704 sont soumis à une taxe intérieure de consommation.

2. Le fait générateur de la taxe intervient et la taxe est exigible lors de la livraison de ces produits par un fournisseur à un utilisateur final. Le fait générateur intervient et la taxe est également exigible au moment de l'importation, lorsque les produits sont directement importés par l'utilisateur final pour ses besoins propres.

Dans les autres cas, le fait générateur et l'exigibilité de la taxe interviennent lors de la consommation des houilles, lignites et cokes effectuée sur le territoire douanier de la France par un utilisateur final.

3. La taxe est due :

1° Par le fournisseur des produits. Est considérée comme fournisseur de houilles, de lignites ou de cokes toute personne qui se livre au négoce de ces produits ;

2° A l'importation, par la personne désignée comme destinataire réel des produits sur la déclaration en douane d'importation ;

3° Par l'utilisateur final mentionné au dernier alinéa du 2.

4.1° Les produits mentionnés au 1 ne sont pas soumis à la taxe intérieure de consommation lorsqu'ils sont utilisés :

a) Autrement que comme combustible ou carburant ;

b) A un double usage au sens du 2° du I de l'article 265 C ;

c) Dans un procédé de fabrication de produits minéraux non métalliques, classé dans la nomenclature statistique des activités économiques dans la Communauté européenne, telle qu'elle résulte du règlement (CE) n° 1893/2006 du Parlement européen et du Conseil du 20 décembre 2006 précité, sous la division 23 ;

2° Les houilles, lignites et cokes ne sont pas soumis à la taxe intérieure de consommation mentionnée au 1 lorsqu'ils sont consommés dans les conditions prévues au III de l'article 265 C ;

3° Les modalités d'application des 1° et 2° ainsi que les modalités du contrôle de la destination des produits et de leur affectation aux usages qui y sont mentionnés sont fixées par décret.

5. Les produits mentionnés au 1 sont exonérés de la taxe intérieure de consommation lorsqu'ils sont utilisés :

1° 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 ;

2° Pour les besoins de leur extraction et de leur production ;

3° (Abrogé) ;

4° Par les entreprises de valorisation de la biomasse dont les achats de combustibles et d'électricité utilisés pour cette valorisation représentent au moins 3 % de leur chiffre d'affaires, sous réserve qu'elles soient soumises au régime des quotas d'émission de gaz à effet de serre prévu aux articles L. 229-5 à L. 229-19 du code de l'environnement ou qu'elles appliquent des accords volontaires de réduction de gaz à effet de serre permettant d'atteindre des objectifs environnementaux équivalents ou d'accroître leur rendement énergétique.

6. La taxe intérieure de consommation mentionnée au 1 est assise sur la quantité d'énergie livrée, exprimée en mégawattheures, après arrondi au mégawattheure le plus proche. La taxe est déterminée conformément au tableau ci-dessous :

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

\n \n\t\t\tDésignation des produits	\n \n\t\t\tUnité de perception	\n \n \n\t\t\tTarifs (en euros)
\n \n\t\t\t2701,2702 et 2704 \n \n\t\t\thouilles, lignites et cokes destinés à être utilisés comme combustibles	\n \n\t\t\tMégawattheure	\n \n\t\t\t14,62

\n\n

Le montant de la taxe est arrondi à l'euro le plus proche.

Les produits mentionnés au 1 destinés à être utilisés comme carburant sont taxés au tarif de la taxe intérieure de consommation prévue à l'article 265 applicable au carburant auquel ils sont équivalents, au sens du 3 de l'article 2 de la directive 2003/96/ CE du Conseil du 27 octobre 2003 restructurant le cadre communautaire de taxation des produits énergétiques et de l'électricité.
\n
\n Par dérogation à l'avant-dernier alinéa du présent 6, les produits mentionnés au 1 utilisés comme carburant dans les installations de cogénération pour la production combinée de chaleur et d'électricité sont taxés au tarif mentionné au tableau du présent 6 sans préjudice, le cas échéant, de l'application de l'exonération prévue au 1° du 5 pour la fraction des consommations se rapportant à la production d'électricité.

7.1° Les fournisseurs de houilles, de lignites ou de cokes établis en France sont tenus de se faire enregistrer auprès de l'administration des douanes et droits indirects chargée du recouvrement de la taxe intérieure de consommation préalablement au commencement de leur activité.

Ils tiennent une comptabilité des livraisons qu'ils effectuent en France et communiquent à l'administration chargée du recouvrement le lieu de livraison effectif, le nom ou la raison sociale et l'adresse du destinataire. La comptabilité des livraisons doit être présentée à toute réquisition de l'administration ;

2° Les fournisseurs non établis en France désignent une personne qui y est établie et a été enregistrée auprès de l'administration des douanes et droits indirects pour effectuer en leurs lieu et place les obligations qui leur incombent et acquitter la taxe intérieure de consommation.

3° La taxe est acquittée, selon une périodicité trimestrielle, auprès de l'administration des douanes et droits indirects.
\nLes quantités d'énergie livrées à un utilisateur final ou importées ou, dans les autres cas, consommées par un utilisateur final au titre d'un trimestre, pour lesquelles la taxe est devenue exigible, sont portées sur une déclaration, conforme à un modèle fixé par l'administration, déposée avant le 25 du mois suivant le trimestre concerné. La taxe correspondante est acquittée dans le même délai.

La déclaration d'acquittement peut être effectuée par voie électronique ;
\n4° Les fournisseurs communiquent chaque année à l'administration des douanes la liste de leurs clients non domestiques, selon les modalités définies par arrêté du ministre chargé du budget.

5° Par dérogation au 3°, les fournisseurs des produits mentionnés au 1 qui, au cours de l'année civile précédente, ont effectué des livraisons uniquement à des clients domestiques, dans la limite de 1 000 mégawattheures, peuvent déclarer et acquitter la taxe auprès de l'administration des douanes et droits indirects, selon une périodicité annuelle. Les quantités d'énergie livrées au cours de l'année civile sont portées sur une déclaration conforme à un modèle fixé par l'administration et déposée avant le 31 janvier suivant l'année concernée. La taxe correspondante est acquittée dans le même délai. Lorsque, au cours d'une année, le redevable ne remplit plus les conditions ouvrant droit au bénéfice de ce régime simplifié, il déclare et acquitte la taxe conformément au 3°.

8. Les personnes qui ont reçu des produits mentionnés au 1 sans que ces produits soient soumis à la taxe intérieure de consommation dans les cas prévus au 4 ou qui les ont reçus en exonération de cette taxe dans les cas prévus au 5 ou qui ont bénéficié d'un taux réduit prévu à l'article 265 nonies sont tenues, sans préjudice des pénalités applicables, au paiement de la taxe lorsque ces produits n'ont pas été affectés à la destination ou à l'utilisation ayant justifié l'absence de taxation ou l'exonération.

9. Abrogé (à compter du 1er janvier 2008).

10. Lorsque les houilles, lignites et cokes ont été normalement soumis à la taxe intérieure de consommation alors qu'ils ont été employés en tout ou partie par l'utilisateur final à un usage non taxable prévu au 4 ou à un usage exonéré prévu au 5 ou à un usage permettant l'application d'un taux réduit conformément à l'article 265 nonies, l'utilisateur final peut demander le remboursement de la taxe ou de la fraction de taxe, dans les conditions prévues à l'article 352.

" } }, "LEGIARTI000043829013": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 quinquies C", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2021-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000043829013", "URL": "article/LEGI/ARTI/00/00/43/82/90/LEGIARTI000043829013.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Ordonnance n° 2021-1843 du 22 décembre 2021, article 7 : L'abrogation des dispositions mentionnées au 6° de l'article 7 ne prendra effet qu'à compter de la publication des dispositions réglementaires du code des impositions sur les biens et services pour ce qui concerne le mot \" 240 millions de kilowattheures par site de production \".

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L312-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603833", "@num": "L312-20", "#text": "Code des impositions sur les biens et services - art. L312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603823", "@num": "L312-24", "#text": "Code des impositions sur les biens et services - art. L312-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603803", "@num": "L312-31", "#text": "Code des impositions sur les biens et services - art. 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L312-73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603677", "@num": "L312-79", "#text": "Code des impositions sur les biens et services - art. L312-79 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603661", "@num": "L312-87", "#text": "Code des impositions sur les biens et services - art. L312-87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603653", "@num": "L312-89", "#text": "Code des impositions sur les biens et services - art. 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1. Il est institué une taxe intérieure sur la consommation finale d'électricité relevant du code NC 2716 de la nomenclature douanière, fournie ou consommée quelle que soit la puissance souscrite, et qui est dénommée \" contribution au service public de l'électricité \".

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

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

Dans le cas mentionné au 2° du 3 du présent article, le fait générateur et l'exigibilité de la taxe interviennent lors de la consommation de l'électricité.

3. Sont redevables de la taxe :

1° Les fournisseurs d'électricité.

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

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

2° Les personnes qui produisent de l'électricité et l'utilisent pour leurs propres besoins.

4. L'électricité n'est pas soumise à la taxe mentionnée au 1 dans les cas suivants :

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

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

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

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

5. L'électricité est exonérée de la taxe mentionnée au 1 lorsqu'elle est :

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

2° (Abrogé) ;

3° Produite à bord des bateaux ;

4° Produite par de petits producteurs d'électricité qui la consomment intégralement pour les besoins de leur activité. Sont considérées comme petits producteurs d'électricité les personnes qui exploitent des installations de production d'électricité dont la production annuelle n'excède pas 240 millions de kilowattheures par site de production. Cette disposition s'applique également à la part, consommée sur le site, de l'électricité produite par les producteurs d'électricité pour lesquels la puissance de production installée sur le site est inférieure à 1 000 kilowatts. Pour les installations de production d'électricité utilisant l'énergie solaire photovoltaïque, la puissance installée s'entend de la puissance crête installée ;

5° (Abrogé).

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

7. Les personnes qui ont reçu de l'électricité qu'elles utilisent dans les conditions mentionnées aux 4 à 6 ou au C du 8 adressent à leurs fournisseurs une attestation, conforme au modèle fixé par arrêté du ministre chargé du budget, justifiant la livraison de cette électricité sans application de la taxe ou avec l'application d'un tarif réduit. Elles sont tenues d'acquitter la taxe ou le supplément de taxe due lorsque tout ou partie de l'électricité n'a pas été affectée à l'usage ayant justifié l'absence de taxation, l'exonération, la franchise ou l'application d'un tarif réduit.

8. A.-La taxe est assise sur la quantité d'électricité fournie ou consommée, exprimée en mégawattheures ou fraction de mégawattheure.

B.-Le tarif de la taxe est fixé comme suit :

(En euros)

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

Désignation des produits	Unité de perception	Tarif (en euros)
\n \n\t\t\tElectricité	\n \n\t\t\tMégawattheure	\n \n\t\t\t22,5

\n\n

Le montant de la taxe est arrondi à l'euro le plus proche.

En cas de changement de tarif de la taxe au cours d'une période de facturation, les quantités concernées sont réparties en fonction des tarifs proportionnellement au nombre de jours de chaque période.

C.-a. Pour les personnes qui exploitent des installations industrielles situées au sein de sites industriels électro-intensifs ou d'entreprises industrielles électro-intensives, le tarif de la taxe intérieure de consommation applicable aux consommations finales d'électricité effectuées pour les besoins du site industriel électro-intensif ou de l'entreprise industrielle électro-intensive est fixé à :

2 € par mégawattheure, si la consommation du site ou de l'entreprise est strictement supérieure à 3 kilowattheures par euro de valeur ajoutée ;

5 € par mégawattheure, si la consommation du site ou de l'entreprise est comprise entre 1,5 et 3 kilowattheures par euro de valeur ajoutée ;

7,5 € par mégawattheure, si la consommation du site ou de l'entreprise est strictement inférieure à 1,5 kilowattheure par euro de valeur ajoutée.

Pour l'application du présent a :
\n
\n1° Une installation s'entend de la plus petite division de l'entreprise dont l'exploitation est autonome, compte tenu de l'organisation de cette entreprise ;
\n
\n2° Un site ou une entreprise est dit électro-intensif lorsque le montant de la taxe qui aurait été due pour ce site ou cette entreprise en application du B, sans application des exonérations et exemptions, est au moins égal à 0,5 % de la valeur ajoutée de ce site ou de cette entreprise.

b. Pour les personnes qui exploitent des installations hyperélectro-intensives, le tarif de la taxe intérieure de consommation applicable aux consommations finales d'électricité effectuées pour les besoins de ces installations est fixé à 0,5 € par mégawattheure.

Est considérée comme hyperélectro-intensive une installation qui vérifie les deux conditions suivantes :

-sa consommation d'électricité représente plus de 6 kilowattheures par euro de valeur ajoutée ;

-son activité appartient à un secteur dont l'intensité des échanges avec des pays tiers, telle que déterminée par la Commission européenne aux fins de l'article 10 bis de la directive 2003/87/ CE du Parlement européen et du Conseil du 13 octobre 2003 établissant un système d'échange de quotas d'émission de gaz à effet de serre dans la Communauté et modifiant la directive 96/61/ CE du Conseil, est supérieure à 25 %.

c. Pour les personnes qui exercent une activité de transport de personnes et de marchandises par train, métro, tramway, câble, autobus hybride rechargeable ou électrique et trolleybus, le tarif de la taxe intérieure de consommation applicable aux consommations finales d'électricité effectuées pour les besoins de ces activités est fixé à 0,5 € par mégawattheure.

d. Le tarif de la taxe intérieure de consommation applicable aux consommations finales d'électricité des installations mentionnées au a qui sont exposées à un risque important de fuite de carbone en raison des coûts des émissions indirectes est fixé à :

1 € par mégawattheure si la consommation du site ou de l'entreprise est strictement supérieure à 3 kilowattheures par euro de valeur ajoutée ;

2,5 € par mégawattheure si la consommation du site ou de l'entreprise est comprise entre 1,5 et 3 kilowattheures par euro de valeur ajoutée ;

5,5 € par mégawattheure si la consommation du site ou de l'entreprise est strictement inférieure à 1,5 kilowattheure par euro de valeur ajoutée.

Est considérée comme exposée à un risque important de fuite de carbone en raison des coûts des émissions indirectes une installation dont l'activité relève de l'un des secteurs ou sous-secteurs mentionnés à l'annexe II de la communication 2012/ C 158/04 de la Commission relative aux lignes directrices concernant certaines aides d'Etat dans le contexte du système d'échange de quotas d'émission de gaz à effet de serre après 2012.

e. Le tarif de la taxe applicable à l'électricité consommée par un centre de stockage de données numériques exploité par une entreprise est, pour la fraction des quantités annuelles excédant un gigawattheure et lorsque la consommation totale d'électricité de ce centre est égale ou supérieure à un kilowattheure par euro de valeur ajoutée, fixé à 12 € par mégawattheure.
\n
\nUn centre de stockage de données numériques s'entend d'une infrastructure immobilière consacrée au stockage physique, au traitement, au transport et à la diffusion de données numériques, dont l'accès est sécurisé, et comprenant des dispositifs spécifiques et dédiés de contrôle de son environnement thermique, de la qualité de son air, d'alimentation en énergie et de prévention des incendies.
\n
\nf. Le tarif de la taxe applicable à l'électricité consommée par les exploitants d'aérodromes ouverts à la circulation aérienne publique, dont la consommation totale d'électricité est supérieure à 222 wattheures par euro de valeur ajoutée, est fixé, pour les besoins de cette exploitation, à 7,5 € par mégawattheure.

g. (abrogé)

h. Le tarif de la taxe applicable à l'électricité directement fournie, lors de leur stationnement à quai dans les ports, aux navires mentionnés au c du 1 de l'article 265 bis et aux engins bénéficiant de l'exonération mentionnée au e du même 1 est fixé à 0,5 € par mégawattheure.

D. - Les fournisseurs d'électricité établis en France sont tenus de se faire enregistrer auprès de l'administration des douanes et droits indirects chargée du recouvrement de la taxe intérieure de consommation préalablement au commencement de leur activité.

Ils tiennent une comptabilité des livraisons d'électricité qu'ils effectuent en France et communiquent à l'administration chargée du recouvrement le lieu de livraison effectif, le nom ou la raison sociale et l'adresse du destinataire.

La comptabilité des livraisons doit être présentée à toute réquisition de l'administration.

Les fournisseurs d'électricité non établis en France désignent une personne qui y est établie et a été enregistrée auprès de l'administration des douanes et droits indirects pour effectuer en leur lieu et place les obligations qui leur incombent et acquitter la taxe intérieure sur la consommation finale d'électricité. A défaut, la taxe est due par le destinataire du produit soumis à accise.

Les fournisseurs communiquent chaque année à l'administration des douanes la liste de leurs clients non domestiques, selon les modalités définies par arrêté du ministre chargé du budget.

9. A. - La taxe est déclarée et acquittée, selon une périodicité trimestrielle, auprès de l'administration des douanes et des droits indirects.

A l'exception de ceux mentionnés au 3 qui ont fourni ou consommé au cours de l'année civile précédente moins de 40 térawattheures, les redevables effectuent des versements mensuels de la taxe exigible au titre du mois précédent avant le 15 du mois suivant sur la base d'une déclaration estimative, conforme à un modèle fixé par l'administration et déposée dans le même délai.

La déclaration trimestrielle, conforme à un modèle fixé par l'administration, est déposée avant le 25 du mois suivant le trimestre civil concerné et mentionne les quantités d'électricité fournies à un utilisateur final ou consommées par un utilisateur final, pour lesquelles la taxe est devenue exigible, au titre du trimestre civil, ainsi que le montant de la taxe. La même déclaration précise les quantités d'électricité non taxables au sens du 4 fournies à un utilisateur final ou consommées par un utilisateur final au titre de la période. Elle est accompagnée du paiement pour les redevables mentionnés au 3 qui ont fourni ou consommé au cours de l'année civile précédente moins de 40 térawattheures.

L'écart entre le montant de la taxe porté sur la déclaration et le montant de la taxe payé par le redevable sous forme de versements mensuels au titre du trimestre fait l'objet d'une régularisation, liquidée par le redevable sur la déclaration trimestrielle.

Lorsque la régularisation fait apparaître qu'une partie des sommes dues par le redevable n'a pas été versée, ce dernier acquitte le montant correspondant dans le même délai que pour le dépôt de la déclaration.

Dans le cas contraire, le redevable est autorisé à imputer le montant de la régularisation sur les versements à venir, jusqu'à épuisement de la régularisation.

Les déclarations mensuelles estimatives et les déclarations trimestrielles peuvent être effectuées par voie électronique.

Si le montant de la taxe exigible au titre d'un mois est supérieur de plus de 20 % au montant versé sur la base de la déclaration estimative, une majoration de 5 % est appliquée aux sommes dont le paiement a été différé.

Les petits producteurs mentionnés au 4° du 5 sont dispensés de l'obligation d'établir la déclaration.

B. - Par dérogation au premier alinéa du A, les personnes mentionnées au 1° du 3 qui fournissent de l'électricité dans les îles Wallis et Futuna peuvent déclarer et acquitter la taxe relative à ces fournitures auprès de l'administration des douanes et droits indirects selon une périodicité annuelle.

La déclaration annuelle, conforme à un modèle fixé par l'administration, est déposée avant le 31 janvier de l'année suivant celle au cours de laquelle l'imposition est due.

La taxe correspondante est acquittée dans les mêmes délais.

La déclaration mentionne les quantités d'électricité fournies à un utilisateur final ou consommées par un utilisateur final, pour lesquelles la taxe est devenue exigible, au titre de l'année civile, ainsi que le montant de la taxe due.

La même déclaration précise les quantités non taxables d'électricité, au sens du 4, fournies à un utilisateur final ou consommées par un utilisateur final au titre de la période.

Les petits producteurs mentionnés au 4° du 5 sont dispensés de l'obligation d'établir la déclaration.

10. Lorsque l'électricité a été normalement soumise à la taxe intérieure de consommation alors qu'elle a été employée en tout ou partie par l'utilisateur final à un usage non taxable prévu au 4 ou à un usage exonéré prévu au 5 ou à un usage permettant l'application d'un taux réduit prévu au C du 8, l'utilisateur final peut demander le remboursement de la taxe ou de la fraction de taxe, dans les conditions prévues à l'article 352.

Un décret détermine les modalités d'application de l'assiette de la taxe lorsque les livraisons d'électricité donnent lieu, de la part des fournisseurs, à des décomptes ou à des encaissements successifs ou à la perception d'acomptes financiers. Il détermine également les modalités du contrôle et de la destination de l'électricité et de son affectation aux usages mentionnés aux 4 à 6 et au C du 8.

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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
\n

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Est redevable de l'accise sur les charbons, les gaz naturels et l'électricité :

1° Lorsque l'accise devient exigible en application du 1° de l'article L. 312-89 :

a) Dans le cas mentionné au 1° de l'article L. 312-13, la personne qui fournit le produit à la personne qui le consomme ;

b) Dans le cas mentionné au 2° du même article L. 312-13, la personne qui consomme le produit ;

2° Lorsque l'accise devient exigible en application du 2° de l'article L. 312-89, la personne qui consomme le produit.

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Article L312-94 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2022 (Code des impositions sur les biens et services)