{ "article": { "LEGIARTI000044603793": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-34", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603793", "URL": "article/LEGI/ARTI/00/00/44/60/37/LEGIARTI000044603793.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": "LEGIARTI000044598403", "@num": "L312-26", "#text": "Code des impositions sur les biens et services - art. L312-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469100", "@num": "265 nonies", "#text": "Code des douanes - art. 265 nonies, al. 4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041505082", "@num": "265", "#text": "Code des douanes - art. 265, 1, tableau B, 2°, d (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469051", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B, 6, al. 5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies, 8, d (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603795", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 3 : Neutralité technologique des processus de cogénération", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603807", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Règles particulières", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603839", "@fin": "2999-01-01", "#text": "Sous-section 1 : Règles de calcul", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@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": "LEGIARTI000044603793", "@fin": "2999-01-01", "@num": "L312-34", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Par dérogation à l'article L. 312-26, pour les besoins de la production combinée de chaleur et d'électricité, un produit taxable en tant que carburant est taxé au tarif applicable pour la taxation en tant que combustible

" } }, "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": "

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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.

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L312-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603757", "@num": "L312-45", "#text": "Code des impositions sur les biens et services - art. L312-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603755", "@num": "L312-46", "#text": "Code des impositions sur les biens et services - art. L312-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603689", "@num": "L312-74", "#text": "Code des impositions sur les biens et services - art. L312-74 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603687", "@num": "L312-75", "#text": "Code des impositions sur les biens et services - art. L312-75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603685", "@num": "L312-76", "#text": "Code des impositions sur les biens et services - art. L312-76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603683", "@num": "L312-77", "#text": "Code des impositions sur les biens et services - art. L312-77 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615168", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469051", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028408115", "@fin": "2014-12-31", "@num": "265 nonies", "@etat": "MODIFIE", "@debut": "2014-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061587", "@fin": "2016-01-01", "@num": "265 nonies", "@etat": "MODIFIE", "@debut": "2014-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031814856", "@fin": "2020-01-01", "@num": "265 nonies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469100", "@fin": "2022-01-01", "@num": "265 nonies", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour les personnes qui exploitent des installations grandes consommatrices d'énergie au sens de l'article 17 de la directive 2003/96/ CE du 27 octobre 2003 restructurant le cadre communautaire de taxation des produits énergétiques et de l'électricité, qui exercent une activité mentionnée à l'annexe I à 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, soumises aux dispositions de ladite directive, le tarif de la taxe intérieure de consommation applicable aux consommations de produits à usage combustible effectuées pour les besoins de ces installations est celui qui leur est applicable à la date du 31 décembre 2013, majoré, s'agissant de la taxe mentionnée à l'article 266 quinquies, de 0,33 € par mégawattheure en pouvoir calorifique supérieur.

Lorsque les installations grandes consommatrices d'énergie au sens de l'article 17 de la directive 2003/96/ CE du Conseil du 27 octobre 2003 précitée, sont incluses dans le système d'échange de quotas d'émissions de gaz à effet de serre, conformément à la procédure prévue à l'article 24 de la directive 2003/87/ CE du Parlement européen et du Conseil du 13 octobre 2003 précitée, les consommations de produits énergétiques à usage combustible effectuées pour les besoins de ces installations bénéficient également du tarif de la taxe intérieure de consommation en vigueur au 31 décembre 2013, à compter de la date à laquelle la Commission européenne a approuvé la demande d'inclusion prévue au même article 24, majoré, s'agissant de la taxe mentionnée à l'article 266 quinquies, de 0,33 € par mégawattheure en pouvoir calorifique supérieur.

Pour les personnes qui exploitent des installations grandes consommatrices d'énergie au sens de l'article 17 de la directive 2003/96/ CE du Conseil, du 27 octobre 2003, précitée, sans que celles-ci soient soumises à la directive 2003/87/ CE du Parlement européen et du Conseil, du 13 octobre 2003, précitée, et qui exercent dans ces installations une activité mentionnée à l'annexe I à cette même directive 2003/87/ CE relevant de la liste, établie par la décision 2014/746/ UE de la Commission, du 27 octobre 2014, établissant, conformément à la directive 2003/87/ CE du Parlement européen et du Conseil, la liste des secteurs et sous-secteurs considérés comme exposés à un risque important de fuite de carbone, pour la période 2015-2019, le tarif de la taxe intérieure de consommation applicable aux consommations de produits à usage combustible effectuées pour les besoins de ces installations est celui qui leur est applicable à la date du 31 décembre 2014, majoré, s'agissant de la taxe mentionnée à l'article 266 quinquies, de 0,33 € par mégawattheure en pouvoir calorifique supérieur.

Les tarifs mentionnés au présent article sont également applicables aux consommations de produits à usage carburant effectuées dans les installations de cogénération dans les conditions prévues au d du 2° du tableau B du 1 de l'article 265, au d du 8 de l'article 266 quinquies ou au dernier alinéa du 6 de l'article 266 quinquies B sans préjudice, le cas échéant, de chacune des exonérations mentionnées par ces dispositions.

Les modalités d'application du présent article ainsi que les modalités du contrôle de la destination des produits et de leur affectation aux besoins des installations grandes consommatrices d'énergie qui y sont mentionnées sont fixées par décret.

" } }, "LEGIARTI000041505082": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2021-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041505082", "URL": "article/LEGI/ARTI/00/00/41/50/50/LEGIARTI000041505082.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Version en vigueur à compter du 1er juillet 2021 (modifié par l'article 6 de la loi n° 2020-935 du 30 juillet 2020) conformément au A du III de l'article 60 de la loi n° 2019-1479 du 28 décembre 2019.

Conformément au D dudit III ces dispositions s'appliquent aux produits soumis à la taxe prévue à l'article 265 du code des douanes pour lesquels cette taxe devient exigible à compter du 1er juillet 2021 (modifié par l'article 6 de la loi n° 2020-935 du 30 juillet 2020) et aux fournitures d'électricité pour lesquelles le fait générateur et l'exigibilité de la taxe prévue à l'article 266 quinquies C du même code interviennent à compter de cette même date.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319237", "@num": "38", "#text": "Loi n°52-401 du 14 avril 1952 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006757953", "@num": "4", "#text": "Loi n°56-331 du 27 mars 1956 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880561", "@numtexte": "56-331", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-03-27" }, { "@id": "LEGIARTI000006617388", "@num": "1", "#text": "Décret n°70-333 du 9 avril 1970 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000677162", "@numtexte": "70-333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-09" }, { "@id": "LEGIARTI000006617390", "@num": "3", "#text": "Décret n°70-333 du 9 avril 1970 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000677162", "@numtexte": "70-333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-09" }, { "@id": "LEGITEXT000006071630", "#text": "Arrêté du 29 avril 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000019721800", "@num": "1", "#text": "Arrêté du 29 avril 1970 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006618577", "@num": "1", "#text": "Arrêté du 29 avril 1970 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006618594", "@num": "10", "#text": "Arrêté du 29 avril 1970 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006618580", "@num": "2", "#text": "Arrêté du 29 avril 1970 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006618581", "@num": "3", "#text": "Arrêté du 29 avril 1970 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006618582", "@num": "4", "#text": "Arrêté du 29 avril 1970 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006618582", "@num": "4", "#text": "Arrêté du 29 avril 1970 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006618584", "@num": "5", "#text": "Arrêté du 29 avril 1970 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006618584", "@num": "5", "#text": "Arrêté du 29 avril 1970 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006618585", "@num": "6", "#text": "Arrêté du 29 avril 1970 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006618586", "@num": "7", "#text": "Arrêté du 29 avril 1970 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006618587", "@num": "8", "#text": "Arrêté du 29 avril 1970 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006618588", "@num": "8 bis", "#text": "Arrêté du 29 avril 1970 - art. 8 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006618588", "@num": "8 bis", "#text": "Arrêté du 29 avril 1970 - art. 8 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006618592", "@num": "8 quater", "#text": "Arrêté du 29 avril 1970 - art. 8 quater (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006618590", "@num": "8 ter", "#text": "Arrêté du 29 avril 1970 - art. 8 ter (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006618593", "@num": "9", "#text": "Arrêté du 29 avril 1970 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006860265", "@num": "1", "#text": "Arrêté du 9 novembre 1972 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000672522", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-11-09" }, { "@id": "LEGIARTI000006860394", "@num": "1", "#text": "Arrêté du 9 novembre 1972 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000856846", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-11-09" }, { "@id": "LEGIARTI000006617641", "@num": "1", "#text": "Arrêté du 22 décembre 1978 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006617644", "@num": "3", "#text": "Arrêté du 22 décembre 1978 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006617650", "@num": "5", "#text": "Arrêté du 22 décembre 1978 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006617652", "@num": "5 bis", "#text": "Arrêté du 22 décembre 1978 - art. 5 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006617659", "@num": "9 ter", "#text": "Arrêté du 22 décembre 1978 - art. 9 ter (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455737", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1978-12-22" }, { "@id": "LEGIARTI000006274004", "@num": "3", "#text": "Loi n° 82-669 du 3 août 1982 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504205", "@numtexte": "82-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-03" }, { "@id": "LEGIARTI000006616498", "@num": "1", "#text": "Décret n°82-1109 du 23 décembre 1982 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703634", "@numtexte": "82-1109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006616525", "@num": "1", "#text": "Décret n°82-1110 du 23 décembre 1982 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515725", "@numtexte": "82-1110", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006324240", "@num": "3", "#text": "Décret n°83-285 du 8 avril 1983 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006317275", "@num": "1", "#text": "Loi n°83-332 du 22 avril 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320185", "@numtexte": "83-332", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-04-22" }, { "@id": "LEGIARTI000006327268", "@num": "1", "#text": "Arrêté du 18 mai 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000470522", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1983-05-18" }, { "@id": "LEGIARTI000006323131", "@num": "6", "#text": "Ordonnance n° 83-392 du 18 mai 1983 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700130", "@numtexte": "83-392", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1983-05-18" }, { "@id": "LEGIARTI000006616786", "@num": "1", "#text": "Décret n°83-548 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877256", "@numtexte": "83-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006317356", "@num": "34", "#text": "Loi n° 83-1179 du 29 décembre 1983 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006327547", "@num": "1", "#text": "Arrêté du 8 juin 1984 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000658648", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-06-08" }, { "@id": "LEGIARTI000006327569", "@num": "1", "#text": "Arrêté du 9 juillet 1984 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000496426", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006327621", "@num": "2", "#text": "Arrêté du 30 décembre 1984 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321104", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-12-30" }, { "@id": "LEGIARTI000006324562", "@num": "3", "#text": "Décret n°85-37 du 10 janvier 1985 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699744", "@numtexte": "85-37", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-10" }, { "@id": "LEGIARTI000006328233", "@num": "1", "#text": "Arrêté du 31 décembre 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317681", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-12-31" }, { "@id": "LEGIARTI000006616850", "@num": "8", "#text": "Décret n°87-216 du 27 mars 1987 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699981", "@nortexte": "INDH8700223D", "@numtexte": "87-216", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006616864", "@num": "1", "#text": "Décret n°87-218 du 27 mars 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882727", "@nortexte": "INDH8700226D", "@numtexte": "87-218", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006616869", "@num": "Annexe II", "#text": "Décret n°87-218 du 27 mars 1987 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882727", "@nortexte": "INDH8700226D", "@numtexte": "87-218", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006616871", "@num": "1", "#text": "Décret n°87-219 du 27 mars 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334040", "@nortexte": "INDH8700225D", "@numtexte": "87-219", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006616876", "@num": "Annexe II", "#text": "Décret n°87-219 du 27 mars 1987 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334040", "@nortexte": "INDH8700225D", "@numtexte": "87-219", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006618009", "@num": "23", "#text": "Arrêté du 19 octobre 1987 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495693", "@nortexte": "BUDD8761211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-10-19" }, { "@id": "LEGIARTI000006275211", "@num": "17", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006328656", "@num": "1", "#text": "Arrêté du 22 juin 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000842350", "@nortexte": "ECOD8870006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-06-22" }, { "@id": "LEGIARTI000006328661", "@num": "4", "#text": "Arrêté du 22 juin 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000842350", "@nortexte": "ECOD8870006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-06-22" }, { "@id": "LEGIARTI000006616928", "@num": "1", "#text": "Décret n°88-970 du 11 octobre 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871625", "@nortexte": "INDH8800567D", "@numtexte": "88-970", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-11" }, { "@id": "LEGIARTI000006616935", "@num": "1", "#text": "Décret n°88-971 du 11 octobre 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509167", "@nortexte": "INDH8800568D", "@numtexte": "88-971", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-11" }, { "@id": "LEGIARTI000006325657", "@num": "2", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006325922", "@num": "3", "#text": "Décret n°90-132 du 12 février 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006616964", "@num": "1", "#text": "Décret n°90-317 du 9 avril 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000166605", "@nortexte": "BUDD9070001D", "@numtexte": "90-317", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-09" }, { "@id": "LEGIARTI000006616976", "@num": "1", "#text": "Décret n°90-431 du 23 mai 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525809", "@nortexte": "INDH9000181D", "@numtexte": "90-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-23" }, { "@id": "LEGIARTI000006616982", "@num": "1", "#text": "Décret n°90-432 du 23 mai 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159313", "@nortexte": "INDH9000180D", "@numtexte": "90-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-23" }, { "@id": "LEGIARTI000006616987", "@num": "Annexe III", "#text": "Décret n°90-432 du 23 mai 1990 - art. Annexe III (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159313", "@nortexte": "INDH9000180D", "@numtexte": "90-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-23" }, { "@id": "LEGIARTI000006618087", "@num": "1", "#text": "Arrêté du 14 juin 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524739", "@nortexte": "BUDD9070006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-06-14" }, { "@id": "LEGIARTI000006600329", "@num": "37", "#text": "Loi n°91-5 du 3 janvier 1991 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000533880", "@nortexte": "AGRX9000138L", "@numtexte": "91-5", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-01-03" }, { "@id": "LEGITEXT000006077248", "#text": "Décret n°91-165 du 13 février 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000169398", "@nortexte": "INDH9000827D", "@numtexte": "91-165", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-13" }, { "@id": "LEGIARTI000006616994", "@num": "1", "#text": "Décret n°91-165 du 13 février 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000169398", "@nortexte": "INDH9000827D", "@numtexte": "91-165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-13" }, { "@id": "LEGIARTI000006616994", "@num": "1", "#text": "Décret n°91-165 du 13 février 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000169398", "@nortexte": "INDH9000827D", "@numtexte": "91-165", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-13" }, { "@id": "LEGIARTI000006616995", "@num": "Annexe I", "#text": "Décret n°91-165 du 13 février 1991 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000169398", "@nortexte": "INDH9000827D", "@numtexte": "91-165", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-13" }, { "@id": "LEGIARTI000006616996", "@num": "Annexe II", "#text": "Décret n°91-165 du 13 février 1991 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000169398", "@nortexte": "INDH9000827D", "@numtexte": "91-165", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-13" }, { "@id": "LEGITEXT000006077271", "#text": "Décret n°91-183 du 18 février 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000536053", "@nortexte": "INDH9000828D", "@numtexte": "91-183", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-18" }, { "@id": "LEGIARTI000006616999", "@num": "1", "#text": "Décret n°91-183 du 18 février 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536053", "@nortexte": "INDH9000828D", "@numtexte": "91-183", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-18" }, { "@id": "LEGIARTI000006617000", "@num": "Annexe I", "#text": "Décret n°91-183 du 18 février 1991 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536053", "@nortexte": "INDH9000828D", "@numtexte": "91-183", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-18" }, { "@id": "LEGIARTI000006617001", "@num": "Annexe II", "#text": "Décret n°91-183 du 18 février 1991 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536053", "@nortexte": "INDH9000828D", "@numtexte": "91-183", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-18" }, { "@id": "LEGIARTI000006617003", "@num": "Annexe III", "#text": "Décret n°91-183 du 18 février 1991 - art. Annexe III (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536053", "@nortexte": "INDH9000828D", "@numtexte": "91-183", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-18" }, { "@id": "LEGIARTI000006617004", "@num": "Annexe IV", "#text": "Décret n°91-183 du 18 février 1991 - art. Annexe IV (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536053", "@nortexte": "INDH9000828D", "@numtexte": "91-183", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-18" }, { "@id": "LEGIARTI000006326261", "@num": "3", "#text": "Décret n°91-285 du 19 mars 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006318161", "@num": "27", "#text": "Loi - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318170", "@num": "32", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 32 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326567", "@num": "3", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000006874596", "@num": "19", "#text": "Arrêté du 27 mars 1992 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000686612", "@nortexte": "AGRG9200600A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-27" }, { "@id": "LEGIARTI000006616244", "@num": "5", "#text": "Loi n°92-676 du 17 juillet 1992 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000175849", "@nortexte": "DOMX9100081L", "@numtexte": "92-676", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGITEXT000006080047", "#text": "Décret n°92-1028 du 18 septembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000542449", "@nortexte": "INDH9200566D", "@numtexte": "92-1028", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-18" }, { "@id": "LEGIARTI000006617028", "@num": "1", "#text": "Décret n°92-1028 du 18 septembre 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542449", "@nortexte": "INDH9200566D", "@numtexte": "92-1028", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-18" }, { "@id": "LEGIARTI000006617028", "@num": "1", "#text": "Décret n°92-1028 du 18 septembre 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542449", "@nortexte": "INDH9200566D", "@numtexte": "92-1028", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-18" }, { "@id": "LEGIARTI000006617029", "@num": "Annexe I", "#text": "Décret n°92-1028 du 18 septembre 1992 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542449", "@nortexte": "INDH9200566D", "@numtexte": "92-1028", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-18" }, { "@id": "LEGIARTI000006617030", "@num": "Annexe II", "#text": "Décret n°92-1028 du 18 septembre 1992 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542449", "@nortexte": "INDH9200566D", "@numtexte": "92-1028", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-18" }, { "@id": "LEGIARTI000006617057", "@num": "1", "#text": "Décret n°92-1327 du 18 décembre 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361603", "@nortexte": "INDH9200743D", "@numtexte": "92-1327", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-18" }, { "@id": "LEGIARTI000006318534", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006925686", "@num": "3", "#text": "Décret n°93-80 du 19 janvier 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178027", "@nortexte": "INDX9300027D", "@numtexte": "93-80", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-19" }, { "@id": "LEGIARTI000006618511", "@num": "1", "#text": "Arrêté du 15 mars 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000326983", "@nortexte": "BUDD9370004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-15" }, { "@id": "LEGIARTI000006618516", "@num": "Annexe", "#text": "Arrêté du 5 mai 1993 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000710878", "@nortexte": "BUDD9370008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-05" }, { "@id": "LEGIARTI000039078221", "@num": "10 bis", "#text": "Arrêté du 8 juin 1993 - art. 10 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000037396230", "@num": "12", "#text": "Arrêté du 8 juin 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000044263130", "@num": "7", "#text": "Arrêté du 8 juin 1993 - art. 7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000044263126", "@num": "9", "#text": "Arrêté du 8 juin 1993 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000041946446", "@num": "1", "#text": "Décret n°93-1094 du 13 septembre 1993 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179800", "@nortexte": "BUDZ9300009D", "@numtexte": "93-1094", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-13" }, { "@id": "LEGIARTI000006934243", "@num": "1", "#text": "Arrêté du 9 septembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006934255", "@num": "13", "#text": "Arrêté du 9 septembre 1993 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGITEXT000006060217", "#text": "Arrêté du 26 octobre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000476620", "@nortexte": "BUDD9370021A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-26" }, { "@id": "LEGIARTI000006618596", "@num": "1", "#text": "Arrêté du 26 octobre 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000476620", "@nortexte": "BUDD9370021A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-26" }, { "@id": "LEGIARTI000006618596", "@num": "1", "#text": "Arrêté du 26 octobre 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000476620", "@nortexte": "BUDD9370021A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-26" }, { "@id": "LEGIARTI000006618597", "@num": "2", "#text": "Arrêté du 26 octobre 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000476620", "@nortexte": "BUDD9370021A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-26" }, { "@id": "LEGIARTI000006618598", "@num": "3", "#text": "Arrêté du 26 octobre 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000476620", "@nortexte": "BUDD9370021A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-26" }, { "@id": "LEGIARTI000006618599", "@num": "4", "#text": "Arrêté du 26 octobre 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000476620", "@nortexte": "BUDD9370021A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-26" }, { "@id": "LEGIARTI000006618601", "@num": "5", "#text": "Arrêté du 26 octobre 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000476620", "@nortexte": "BUDD9370021A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-26" }, { "@id": "LEGIARTI000006618602", "@num": "6", "#text": "Arrêté du 26 octobre 1993 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000476620", "@nortexte": "BUDD9370021A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-26" }, { "@id": "LEGIARTI000006618603", "@num": "7", "#text": "Arrêté du 26 octobre 1993 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000476620", "@nortexte": "BUDD9370021A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-26" }, { "@id": "LEGIARTI000006618604", "@num": "8", "#text": "Arrêté du 26 octobre 1993 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000476620", "@nortexte": "BUDD9370021A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-26" }, { "@id": "LEGIARTI000006618606", "@num": "1", "#text": "Arrêté du 6 décembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000844480", "@nortexte": "BUDD9370013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-06" }, { "@id": "LEGIARTI000006618611", "@num": "6", "#text": "Arrêté du 6 décembre 1993 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000844480", "@nortexte": "BUDD9370013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-06" }, { "@id": "LEGIARTI000006329369", "@num": "3", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006319105", "@num": "15", "#text": "Loi n° 94-1162 du 29 décembre 1994 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006329580", "@num": "3", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006619077", "@num": "8", "#text": "Arrêté du 25 juillet 1996 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000561537", "@nortexte": "ECOD9670013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "LEGIARTI000038211199", "@num": "13", "#text": "Décret n°96-1023 du 22 novembre 1996 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000006330396", "@num": "3", "#text": "Décret n°97-201 du 5 mars 1997 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006319922", "@num": "25", "#text": "Loi - art. 25 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319898", "@num": "6", "#text": "Loi - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006616897", "@num": "1", "#text": "Décret n°97-1279 du 23 décembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000204156", "@nortexte": "ECOD9770023D", "@numtexte": "97-1279", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-23" }, { "@id": "LEGIARTI000006617037", "@num": "2", "#text": "Décret n°99-723 du 3 août 1999 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000030486055", "@num": "4", "#text": "Décret n°99-723 du 3 août 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006320566", "@num": "39", "#text": "Loi - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGITEXT000005629370", "#text": "Arrêté du 10 avril 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000215798", "@nortexte": "ECOD0070010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-10" }, { "@id": "LEGIARTI000006320793", "@num": "12", "#text": "Loi n° 2000-1352 du 30 décembre 2000 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGITEXT000005630527", "#text": "Décret n°2001-58 du 18 janvier 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000220702", "@nortexte": "ECOD0070034D", "@numtexte": "2001-58", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-18" }, { "@id": "LEGIARTI000006617244", "@num": "1", "#text": "Décret n°2001-58 du 18 janvier 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220702", "@nortexte": "ECOD0070034D", "@numtexte": "2001-58", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-18" }, { "@id": "LEGIARTI000006617244", "@num": "1", "#text": "Décret n°2001-58 du 18 janvier 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220702", "@nortexte": "ECOD0070034D", "@numtexte": "2001-58", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-18" }, { "@id": "LEGIARTI000006617245", "@num": "2", "#text": "Décret n°2001-58 du 18 janvier 2001 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220702", "@nortexte": "ECOD0070034D", "@numtexte": "2001-58", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-18" }, { "@id": "LEGIARTI000006617245", "@num": "2", "#text": "Décret n°2001-58 du 18 janvier 2001 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220702", "@nortexte": "ECOD0070034D", "@numtexte": "2001-58", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-18" }, { "@id": "LEGIARTI000006617246", "@num": "3", "#text": "Décret n°2001-58 du 18 janvier 2001 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220702", "@nortexte": "ECOD0070034D", "@numtexte": "2001-58", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-18" }, { "@id": "LEGIARTI000006617246", "@num": "3", "#text": "Décret n°2001-58 du 18 janvier 2001 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220702", "@nortexte": "ECOD0070034D", "@numtexte": "2001-58", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-18" }, { "@id": "LEGIARTI000006617247", "@num": "4", "#text": "Décret n°2001-58 du 18 janvier 2001 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220702", "@nortexte": "ECOD0070034D", "@numtexte": "2001-58", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-18" }, { "@id": "LEGIARTI000006617248", "@num": "5", "#text": "Décret n°2001-58 du 18 janvier 2001 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220702", "@nortexte": "ECOD0070034D", "@numtexte": "2001-58", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-18" }, { "@id": "LEGIARTI000006617249", "@num": "6", "#text": "Décret n°2001-58 du 18 janvier 2001 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220702", "@nortexte": "ECOD0070034D", "@numtexte": "2001-58", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-18" }, { "@id": "LEGITEXT000005630528", "#text": "Décret n°2001-59 du 19 janvier 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000767348", "@nortexte": "ECOD0070033D", "@numtexte": "2001-59", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-19" }, { "@id": "LEGIARTI000006617252", "@num": "1", "#text": "Décret n°2001-59 du 19 janvier 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767348", "@nortexte": "ECOD0070033D", "@numtexte": "2001-59", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-19" }, { "@id": "LEGIARTI000006617253", "@num": "2", "#text": "Décret n°2001-59 du 19 janvier 2001 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767348", "@nortexte": "ECOD0070033D", "@numtexte": "2001-59", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-19" }, { "@id": "LEGIARTI000006617254", "@num": "3", "#text": "Décret n°2001-59 du 19 janvier 2001 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767348", "@nortexte": "ECOD0070033D", "@numtexte": "2001-59", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-19" }, { "@id": "LEGIARTI000006617255", "@num": "4", "#text": "Décret n°2001-59 du 19 janvier 2001 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767348", "@nortexte": "ECOD0070033D", "@numtexte": "2001-59", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-19" }, { "@id": "LEGIARTI000006617256", "@num": "5", "#text": "Décret n°2001-59 du 19 janvier 2001 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767348", "@nortexte": "ECOD0070033D", "@numtexte": "2001-59", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-19" }, { "@id": "LEGITEXT000005630743", "#text": "Arrêté du 8 mars 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000769110", "@nortexte": "ECOD0170003A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2001-03-08" }, { "@id": "LEGITEXT000005631968", "#text": "Arrêté du 27 décembre 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000225978", "@nortexte": "ECOD0170027A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2001-12-27" }, { "@id": "LEGIARTI000006619515", "@num": "1", "#text": "Arrêté du 27 décembre 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000225978", "@nortexte": "ECOD0170027A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2001-12-27" }, { "@id": "LEGIARTI000006619518", "@num": "4", "#text": "Arrêté du 27 décembre 2001 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000225978", "@nortexte": "ECOD0170027A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2001-12-27" }, { "@id": "LEGIARTI000006619519", "@num": "5", "#text": "Arrêté du 27 décembre 2001 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000225978", "@nortexte": "ECOD0170027A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2001-12-27" }, { "@id": "LEGITEXT000005633230", "#text": "Arrêté du 18 juillet 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000407907", "@nortexte": "BUDD0270040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-07-18" }, { "@id": "LEGIARTI000006213413", "@num": "1", "#text": "Arrêté du 18 juillet 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407907", "@nortexte": "BUDD0270040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-07-18" }, { "@id": "LEGIARTI000006213413", "@num": "1", "#text": "Arrêté du 18 juillet 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407907", "@nortexte": "BUDD0270040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-07-18" }, { "@id": "LEGIARTI000006213414", "@num": "2", "#text": "Arrêté du 18 juillet 2002 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407907", "@nortexte": "BUDD0270040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-07-18" }, { "@id": "LEGIARTI000006213415", "@num": "3", "#text": "Arrêté du 18 juillet 2002 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407907", "@nortexte": "BUDD0270040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-07-18" }, { "@id": "LEGIARTI000006213416", "@num": "4", "#text": "Arrêté du 18 juillet 2002 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407907", "@nortexte": "BUDD0270040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-07-18" }, { "@id": "LEGIARTI000006213418", "@num": "5", "#text": "Arrêté du 18 juillet 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407907", "@nortexte": "BUDD0270040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-07-18" }, { "@id": "LEGIARTI000006213420", "@num": "6", "#text": "Arrêté du 18 juillet 2002 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407907", "@nortexte": "BUDD0270040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-07-18" }, { "@id": "LEGIARTI000006213421", "@num": "7", "#text": "Arrêté du 18 juillet 2002 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407907", "@nortexte": "BUDD0270040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-07-18" }, { "@id": "LEGIARTI000006213422", "@num": "8", "#text": "Arrêté du 18 juillet 2002 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407907", "@nortexte": "BUDD0270040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-07-18" }, { "@id": "LEGIARTI000006213423", "@num": "9", "#text": "Arrêté du 18 juillet 2002 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407907", "@nortexte": "BUDD0270040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-07-18" }, { "@id": "LEGIARTI000006213423", "@num": "9", "#text": "Arrêté du 18 juillet 2002 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407907", "@nortexte": "BUDD0270040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-07-18" }, { "@id": "LEGITEXT000005633621", "#text": "Arrêté du 26 novembre 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000599578", "@nortexte": "BUDD0270052A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-11-26" }, { "@id": "LEGIARTI000033817646", "@num": "10", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@id": "LEGIARTI000023260833", "@num": "11", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@id": "LEGIARTI000033817661", "@num": "3-1", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 3-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@id": "LEGIARTI000006322114", "@num": "33", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006239076", "@num": "1", "#text": "Décret n°2005-184 du 25 février 2005 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000260923", "@nortexte": "BUDF0500005D", "@numtexte": "2005-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-02-25" }, { "@id": "LEGIARTI000030840029", "@num": "1", "#text": "Arrêté du 21 avril 2005 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000808251", "@nortexte": "BUDD0570003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-04-21" }, { "@id": "LEGIARTI000006241533", "@num": "1", "#text": "Décret n°2005-566 du 20 mai 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000628303", "@nortexte": "ECOD0470010D", "@numtexte": "2005-566", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-20" }, { "@id": "LEGIARTI000022865103", "@num": "3", "#text": "Décret n°2005-958 du 9 août 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000630899", "@nortexte": "BUDD0570011D", "@numtexte": "2005-958", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-09" }, { "@id": "LEGIARTI000006247718", "@num": "1", "#text": "Décret n°2005-1626 du 21 décembre 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815262", "@nortexte": "ECOZ0500086D", "@numtexte": "2005-1626", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-21" }, { "@id": "LEGIARTI000006322598", "@num": "5", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006249165", "@num": "1", "#text": "Décret n°2006-127 du 6 février 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265175", "@nortexte": "BUDD0670005D", "@numtexte": "2006-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-06" }, { "@id": "LEGIARTI000023482822", "@num": "4", "#text": "Arrêté du 4 août 2006 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000457394", "@nortexte": "INDI0608092A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-08-04" }, { "@id": "LEGIARTI000006617446", "@num": "1", "#text": "Décret n°2006-1574 du 11 décembre 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000427418", "@nortexte": "BUDD0670016D", "@numtexte": "2006-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-11" }, { "@id": "LEGIARTI000006617462", "@num": "16", "#text": "Décret n°2006-1574 du 11 décembre 2006 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000427418", "@nortexte": "BUDD0670016D", "@numtexte": "2006-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-11" }, { "@id": "LEGIARTI000006617467", "@num": "20", "#text": "Décret n°2006-1574 du 11 décembre 2006 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000427418", "@nortexte": "BUDD0670016D", "@numtexte": "2006-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-11" }, { "@id": "LEGIARTI000006617476", "@num": "28", "#text": "Décret n°2006-1574 du 11 décembre 2006 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000427418", "@nortexte": "BUDD0670016D", "@numtexte": "2006-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-11" }, { "@id": "LEGIARTI000006322931", "@num": "27", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006322903", "@num": "3", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006617489", "@num": "12", "#text": "Décret n°2007-446 du 25 mars 2007 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000820344", "@nortexte": "BUDD0770031D", "@numtexte": "2007-446", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000006617484", "@num": "7", "#text": "Décret n°2007-446 du 25 mars 2007 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000820344", "@nortexte": "BUDD0770031D", "@numtexte": "2007-446", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000006263855", "@num": "1", "#text": "Décret n°2007-722 du 7 mai 2007 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000276561", "@nortexte": "BUDL0750231D", "@numtexte": "2007-722", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "LEGIARTI000017747270", "@num": "27", "#text": "Arrêté du 18 décembre 2007 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017742904", "@nortexte": "BCFD0774102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-18" }, { "@id": "LEGIARTI000017747247", "@num": "9", "#text": "Arrêté du 18 décembre 2007 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017742904", "@nortexte": "BCFD0774102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-18" }, { "@id": "LEGIARTI000017885146", "@num": "62", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 62", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000017984944", "@num": "1", "#text": "Décret n°2008-49 du 15 janvier 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017883715", "@nortexte": "ECEZ0800143D", "@numtexte": "2008-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-15" }, { "@id": "LEGIARTI000018745017", "@num": "1", "#text": "Décret n°2008-423\n du 30 avril 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018743302", "@nortexte": "ECEL0807313D", "@numtexte": "2008-423", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-30" }, { "@id": "LEGIARTI000038211213", "@num": "1", "#text": "Arrêté du 25 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000038211207", "@num": "4", "#text": "Arrêté du 25 juin 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGITEXT000038211238", "#text": "Arrêté du 5 août 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019425834", "@nortexte": "BCFD0819696A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-05" }, { "@id": "LEGIARTI000047982640", "@num": "5", "#text": "Décret n°2008-1001 du 24 septembre 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019527831", "@nortexte": "BCFD0807993D", "@numtexte": "2008-1001", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-09-24" }, { "@id": "LEGITEXT000019721393", "#text": "Arrêté du 9 octobre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019720776", "@nortexte": "BCFD0824506A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-09" }, { "@id": "LEGIARTI000020125784", "@num": "1", "#text": "Décret n°2009-40 du 12 janvier 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020088667", "@nortexte": "BCFR0900042D", "@numtexte": "2009-40", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-01-12" }, { "@id": "LEGIARTI000021580225", "@num": "76", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000022411229", "@num": "1", "#text": "Décret n°2010-715\n du 29 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022406838", "@nortexte": "ECEE1012641D", "@numtexte": "2010-715", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-29" }, { "@id": "LEGIARTI000023397377", "@num": "2", "#text": "Décret n°2010-1663 du 29 décembre 2010 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023317151", "@nortexte": "DEVR1024897D", "@numtexte": "2010-1663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025092576", "@num": "76", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025349961", "@num": "2", "#text": "Arrêté du 10 décembre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023335567", "@nortexte": "INDR1032557A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-10" }, { "@id": "LEGIARTI000023943342", "@num": "1", "#text": "Décret n°2011-478 du 29 avril 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023941327", "@nortexte": "EFIE1105855D", "@numtexte": "2011-478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-04-29" }, { "@id": "LEGIARTI000024830504", "@num": "1", "#text": "Arrêté du 13 octobre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGITEXT000030829568", "#text": "Arrêté du 10 novembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025070133", "@nortexte": "BCRD1131063A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-10" }, { "@id": "LEGIARTI000025107022", "@num": "1", "#text": "Arrêté du 10 novembre 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025070133", "@nortexte": "BCRD1131063A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-10" }, { "@id": "LEGIARTI000048830782", "@num": "10", "#text": "Arrêté du 10 novembre 2011 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025070133", "@nortexte": "BCRD1131063A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-10" }, { "@id": "LEGIARTI000041546036", "@num": "2", "#text": "Arrêté du 10 novembre 2011 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025070133", "@nortexte": "BCRD1131063A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-10" }, { "@id": "LEGIARTI000048830775", "@num": "3", "#text": "Arrêté du 10 novembre 2011 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025070133", "@nortexte": "BCRD1131063A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-10" }, { "@id": "LEGIARTI000030829558", "@num": "6", "#text": "Arrêté du 10 novembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025070133", "@nortexte": "BCRD1131063A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-10" }, { "@id": "LEGIARTI000025107037", "@num": "7", "#text": "Arrêté du 10 novembre 2011 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025070133", "@nortexte": "BCRD1131063A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-10" }, { "@id": "LEGIARTI000030829578", "@num": "9", "#text": "Arrêté du 10 novembre 2011 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025070133", "@nortexte": "BCRD1131063A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-10" }, { "@id": "LEGITEXT000025349052", "#text": "Arrêté du 26 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025348314", "@nortexte": "INDR1203198A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-26" }, { "@id": "LEGITEXT000025399215", "#text": "Arrêté du 8 février 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025398157", "@nortexte": "BCRD1204094A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-08" }, { "@id": "LEGITEXT000038211219", "#text": "Décret n°2012-382 du 19 mars 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025545662", "@nortexte": "BCRD1134901D", "@numtexte": "2012-382", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-19" }, { "@id": "LEGIARTI000026289973", "@num": "10", "#text": "LOI n°2012-958 du 16 août 2012 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGIARTI000026314625", "@num": "1", "#text": "Décret n°2012-993\n du 23 août 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026313916", "@nortexte": "EFIE1206994D", "@numtexte": "2012-993", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-08-23" }, { "@id": "LEGIARTI000026887894", "@num": "61", "#text": "LOI n°2012-1510\n du 29 décembre 2012 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000027359256", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. 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art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000044875640", "@num": "36", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000045514263", "@num": "1", "#text": "Arrêté du 29 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030001603", "@nortexte": "DEVR1428328A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000041944312", "@num": "2-1", "#text": "Arrêté du 29 décembre 2014 - art. 2-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030001603", "@nortexte": "DEVR1428328A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000041944314", "@num": "2-2", "#text": "Arrêté du 29 décembre 2014 - 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art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958029", "@nortexte": "TRER1807502D", "@numtexte": "2018-401", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGITEXT000037379094", "#text": "Arrêté du 27 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037373230", "@nortexte": "CPAD1820014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "LEGIARTI000037394821", "@num": "4", "#text": "Arrêté du 27 août 2018 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037393889", "@nortexte": "CPAD1823150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "LEGIARTI000037394823", "@num": "5", "#text": "Arrêté du 27 août 2018 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037393889", "@nortexte": "CPAD1823150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "LEGIARTI000037637811", "@num": "1", "#text": "Arrêté du 14 novembre 2018 - 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art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000044875195", "@num": "58", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043051139", "@num": "1", "#text": "Arrêté du 11 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042980413", "@nortexte": "CCPE2100435A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-11" }, { "@id": "LEGITEXT000043971960", "#text": "Arrêté du 30 juin 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043965529", "@nortexte": "CCPD2119593A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-30" }, { "@id": "LEGIARTI000043971963", "@num": "1", "#text": "Arrêté du 30 juin 2021 - 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art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044603851", "@num": "L312-15", "#text": "Code des impositions sur les biens et services - art. 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L312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603827", "@num": "L312-22", "#text": "Code des impositions sur les biens et services - art. L312-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603825", "@num": "L312-23", "#text": "Code des impositions sur les biens et services - art. L312-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603793", "@num": "L312-34", "#text": "Code des impositions sur les biens et services - art. L312-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603787", "@num": "L312-35", "#text": "Code des impositions sur les biens et services - art. L312-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603785", "@num": "L312-36", "#text": "Code des impositions sur les biens et services - art. L312-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603877", "@num": "L312-6", "#text": "Code des impositions sur les biens et services - art. L312-6 (V)", "@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": "LEGIARTI000044603675", "@num": "L312-80", "#text": "Code des impositions sur les biens et services - art. L312-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603673", "@num": "L312-81", "#text": "Code des impositions sur les biens et services - art. L312-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603671", "@num": "L312-82", "#text": "Code des impositions sur les biens et services - art. L312-82 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603669", "@num": "L312-83", "#text": "Code des impositions sur les biens et services - art. L312-83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603667", "@num": "L312-84", "#text": "Code des impositions sur les biens et services - art. L312-84 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603629", "@num": "L312-96", "#text": "Code des impositions sur les biens et services - art. L312-96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045925879", "@num": "5", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGITEXT000046354214", "#text": "Arrêté du 23 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046351027", "@nortexte": "ENER2224592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-23" }, { "@id": "LEGITEXT000046354241", "#text": "Arrêté du 23 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046351046", "@nortexte": "ENER2224599A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-23" }, { "@id": "LEGIARTI000047746261", "@num": "1", "#text": "Arrêté du 11 mai 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGITEXT000047981279", "#text": "Décret n°2023-786 du 17 août 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000048060111", "@num": "1", "#text": "Décret n°2023-865 du 11 septembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048059340", "@nortexte": "ECOE2315057D", "@numtexte": "2023-865", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-09-11" }, { "@id": "LEGITEXT000048724138", "#text": "Arrêté du 6 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048669013", "@nortexte": "ECOD2318999A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGITEXT000006071638", "#text": "Arrêté du 10 novembre 1993", "@sens": "cible", "@cidtexte": "LEGITEXT000006071638", "@nortexte": "BUDD9370012A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-10" }, { "@id": "LEGIARTI000006327249", "@num": "1", "#text": "Arrêté du 11 avril 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069805", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1983-04-11" }, { "@id": "LEGIARTI000006864283", "@num": "1", "#text": "Arrêté du 15 janvier 1985 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074758", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-01-15" }, { "@id": "LEGIARTI000006617585", "@num": "11", "#text": "Arrêté du 2 janvier 1974 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071611", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-01-02" }, { "@id": "LEGIARTI000006617572", "@num": "3", "#text": "Arrêté du 2 janvier 1974 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071611", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-01-02" }, { "@id": "LEGIARTI000006617789", "@num": "3", "#text": "Arrêté du 22 août 1986 - art. 3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071623", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-08-22" }, { "@id": "LEGIARTI000006327289", "@num": "1", "#text": "Arrêté du 5 août 1983 - art. 1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069824", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1983-08-05" }, { "@id": "LEGIARTI000006327253", "@num": "1", "#text": "Arrêté du 5 mai 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069808", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1983-05-05" }, { "@id": "LEGIARTI000006327280", "@num": "1", "#text": "Arrêté du 9 juillet 1983 - art. 1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069819", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1983-07-09" }, { "@id": "LEGIARTI000017898974", "@num": "1635 bis O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309506", "@num": "280", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 280 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006844177", "@num": "L224-1", "#text": "Code de l'aviation civile - art. L224-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031559356", "@num": "L521-18", "#text": "Code de l'environnement - art. L521-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050497712", "@num": "R554-41", "#text": "Code de l'environnement - art. R554-41 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028424015", "@num": "R555-1", "#text": "Code de l'environnement - art. R555-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023987342", "@num": "L641-4", "#text": "Code de l'énergie - art. L641-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872884", "@num": "L641-7", "#text": "Code de l'énergie - art. L641-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045121760", "@num": "L661-2", "#text": "Code de l'énergie - art. L661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044511418", "@num": "R221-2", "#text": "Code de l'énergie - art. R221-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664347", "@num": "100 ter", "#text": "Code des douanes - art. 100 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615502", "@num": "142", "#text": "Code des douanes - art. 142 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038211048", "@num": "158 A", "#text": "Code des douanes - art. 158 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615525", "@num": "158 D", "#text": "Code des douanes - art. 158 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615564", "@num": "163", "#text": "Code des douanes - art. 163 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615569", "@num": "165", "#text": "Code des douanes - art. 165 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038211041", "@num": "165 B", "#text": "Code des douanes - art. 165 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615573", "@num": "166", "#text": "Code des douanes - art. 166 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872420", "@num": "195 bis", "#text": "Code des douanes - art. 195 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817113", "@num": "265 A", "#text": "Code des douanes - art. 265 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430290", "@num": "265 A bis", "#text": "Code des douanes - art. 265 A bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042004466", "@num": "265 A ter", "#text": "Code des douanes - art. 265 A ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041505099", "@num": "265 B", "#text": "Code des douanes - art. 265 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447925", "@num": "265 C", "#text": "Code des douanes - art. 265 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041504134", "@num": "265 bis", "#text": "Code des douanes - art. 265 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024564559", "@num": "265 bis A", "#text": "Code des douanes - art. 265 bis A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033809187", "@num": "265 octies", "#text": "Code des douanes - art. 265 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988891", "@num": "265 quinquies", "#text": "Code des douanes - art. 265 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910663", "@num": "265 septies", "#text": "Code des douanes - art. 265 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988887", "@num": "265 sexies", "#text": "Code des douanes - art. 265 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869406", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615115", "@num": "266", "#text": "Code des douanes - art. 266 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817169", "@num": "266 bis", "#text": "Code des douanes - art. 266 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829028", "@num": "266 quater", "#text": "Code des douanes - art. 266 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869397", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615176", "@num": "266 quinquies A", "#text": "Code des douanes - art. 266 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017898966", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447811", "@num": "266 quinquies C", "#text": "Code des douanes - art. 266 quinquies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847421", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615167", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023216083", "@num": "267", "#text": "Code des douanes - art. 267 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365402", "@num": "267 bis", "#text": "Code des douanes - art. 267 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039012", "@num": "269", "#text": "Code des douanes - art. 269 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615800", "@num": "299 bis", "#text": "Code des douanes - art. 299 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981743", "@num": "380", "#text": "Code des douanes - art. 380 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036070", "@num": "381 bis", "#text": "Code des douanes - art. 381 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872880", "@num": "411", "#text": "Code des douanes - art. 411 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365433", "@num": "427", "#text": "Code des douanes - art. 427 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023078131", "@num": "L6325-4", "#text": "Code des transports - art. L6325-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031778127", "@num": "L4332-5", "#text": "Code général des collectivités territoriales - art. L4332-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031019295", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305727", "@num": "1010 A", "#text": "Code général des impôts, CGI. - art. 1010 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041556568", "@num": "1010 bis", "#text": "Code général des impôts, CGI. - art. 1010 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041781635", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469270", "@num": "1599 novodecies A", "#text": "Code général des impôts, CGI. - art. 1599 novodecies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873474", "@num": "295", "#text": "Code général des impôts, CGI. - art. 295 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827176", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873424", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873826", "@num": "39 AC", "#text": "Code général des impôts, CGI. - art. 39 AC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873817", "@num": "39 AE", "#text": "Code général des impôts, CGI. - art. 39 AE (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873806", "@num": "39 decies G", "#text": "Code général des impôts, CGI. - art. 39 decies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028505608", "@num": "210", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 210 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617859", "@num": "10 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904359", "@num": "206", "#text": "Code général des impôts, annexe II, CGIANII. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874525", "@num": "L723-43", "#text": "Code rural et de la pêche maritime - art. L723-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616858", "@num": "1", "#text": "Décret n°87-217 du 27 mars 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071598", "@nortexte": "INDH87002224D", "@numtexte": "87-217", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000022175236", "@num": "L45 C", "#text": "Livre des procédures fiscales - art. L45 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@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", 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1. Les produits énergétiques repris aux tableaux B et C ci-après, mis en vente, utilisés ou destinés à être utilisés comme carburant ou combustible sont passibles d'une taxe intérieure de consommation dont les tarifs sont fixés comme suit :

Tableau A (abrogé par l'article 43 de la loi de finances rectificative n° 92-1476 du 31 décembre 1992).

Tableau B : Produits pétroliers et assimilés.

1° Nomenclature et tarif.

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

Désignation des produits \n\t\t\t(numéros du tarif des douanes)	Indice d'identification	Unité de perception	Tarif (en euros)
\n \n\t\t\tEx 2706-00 \n \n\t\t\tGoudrons de houille, de lignite ou de tourbe et autres goudrons minéraux, même déshydratés ou étêtés, y compris les goudrons reconstitués, utilisés comme combustibles.	1	100 kg nets	10,08
\n \n\t\t\tEx 2707-50 \n \n\t\t\tMélanges à forte teneur en hydrocarbures aromatiques distillant 65 % ou plus de leur volume (y compris les pertes) à 250° C d'après la méthode ASTM D 86, destinés à être utilisés comme carburants ou combustibles.	\n \n\t\t\t2	\n \n\t\t\tTaxe intérieure de consommation applicable conformément au 3 du présent article
\n \n\t\t\t2709-00 \n \n\t\t\tHuiles brutes de pétrole ou de minéraux bitumineux.	\n \n\t\t\t3	\n \n\t\t\tTaxe intérieure de consommation applicable aux huiles légères du 2710, suivant les caractéristiques du produit
\n \n\t\t\t2710 \n \n\t\t\tHuiles de pétrole ou de minéraux bitumineux, autres que les huiles brutes ; préparations non dénommées ni comprises ailleurs, contenant en poids 70 % ou plus d'huiles de pétrole ou de minéraux bitumineux et dont ces huiles constituent l'élément de base, autres que les déchets :	\n
\n \n\t\t\t--huiles légères et préparations :	\n
\n \n\t\t\t---essences spéciales :	\n
\n \n\t\t\t----white spirit destiné à être utilisé comme combustible ;	\n \n\t\t\t4 bis	\n \n\t\t\tHectolitre	\n \n\t\t\t15,25
\n \n\t\t\t----autres essences spéciales :	\n
\n \n\t\t\t-----destinées à être utilisées comme carburants ou combustibles ;	\n \n\t\t\t6	\n \n\t\t\tHectolitre	\n \n\t\t\t67,52
\n \n\t\t\t-----autres ;	\n \n\t\t\t9	\n \n\t\t\tExemption
\n \n\t\t\t---autres huiles légères et préparations :	\n
\n \n\t\t\t----essences pour moteur :	\n
\n \n\t\t\t-----essence d'aviation ;	\n \n\t\t\t10	\n \n\t\t\tHectolitre	\n \n\t\t\t56,39
\n \n\t\t\t-----supercarburant d'une teneur en plomb n'excédant pas 0,005 g/ litre, autre que le supercarburant correspondant à l'indice d'identification n° 11 bis, contenant jusqu'à 5 % volume/ volume d'éthanol, 22 % volume/ volume d'éthers contenant 5 atomes de carbone ou plus, par molécule et d'une teneur en oxygène maximale de 2,7 % en masse d'oxygène ;	\n \n\t\t\t11	\n \n\t\t\tHectolitre	\n \n\t\t\t68,29
\n \n\t\t\t-----supercarburant d'une teneur en plomb n'excédant pas 0,005 g/ litre, contenant un additif spécifique améliorant les caractéristiques antirécession de soupape, à base de potassium, ou tout autre additif reconnu de qualité équivalente dans un autre Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ;	\n \n\t\t\t11 bis	\n \n\t\t\tHectolitre	\n \n\t\t\t71,56
\n \n\t\t\t-----supercarburant d'une teneur en plomb n'excédant pas 0,005 g/ litre, autre que les supercarburants correspondant aux indices d'identification 11 et 11 bis, et contenant jusqu'à 10 % volume/ volume d'éthanol, 22 % volume/ volume d'éthers contenant 5 atomes de carbone, ou plus, par molécule et d'une teneur en oxygène maximale de 3,7 % en masse/ masse d'oxygène ;	\n \n\t\t\t11 ter	\n \n\t\t\tHectolitre	\n \n\t\t\t66,29
\n \n\t\t\t----carburéacteurs, type essence :	\n
\n \n\t\t\t-----carburant utilisé pour les moteurs d'avions ;	\n \n\t\t\t13 bis	\n \n\t\t\tHectolitre	\n \n\t\t\t39,79
\n \n\t\t\t-----autres ;	\n \n\t\t\t13 ter	\n \n\t\t\tHectolitre	\n \n\t\t\t68,51
\n \n\t\t\t----autres huiles légères ;	\n \n\t\t\t15	\n \n\t\t\tHectolitre	\n \n\t\t\t67,52
\n \n\t\t\t--huiles moyennes :	\n
\n \n\t\t\t---pétrole lampant :	\n
\n \n\t\t\t----destiné à être utilisé comme combustible :	\n \n\t\t\t15 bis	\n \n\t\t\tHectolitre	\n \n\t\t\t15,25
\n \n\t\t\t-----autres ;	\n \n\t\t\t16	\n \n\t\t\tHectolitre	\n \n\t\t\t51,28
\n \n\t\t\t---carburéacteurs, type pétrole lampant :	\n
\n \n\t\t\t----carburant utilisé pour les moteurs d'avions ;	\n \n\t\t\t17 bis	\n \n\t\t\tHectolitre	\n \n\t\t\t39,79
\n \n\t\t\t---autres ;	\n \n\t\t\t17 ter	\n \n\t\t\tHectolitre	\n \n\t\t\t51,28
\n \n\t\t\t---autres huiles moyennes ;	\n \n\t\t\t18	\n \n\t\t\tHectolitre	\n \n\t\t\t51,28
\n \n\t\t\t--huiles lourdes :	\n
\n \n\t\t\t---gazole :	\n
\n \n\t\t\t----fioul domestique destiné à être utilisé comme combustible ;	\n \n\t\t\t21	\n \n\t\t\tHectolitre	\n \n\t\t\t15,62
\n \n\t\t\t----autres, à l'exception du gazole coloré et tracé en apllication du a du 1 de l'article 265 B ;	\n \n\t\t\t22	\n \n\t\t\tHectolitre	\n \n\t\t\t59,40
\n \n\t\t\t----fioul lourd ;	\n \n\t\t\t24	\n \n\t\t\t100 kg nets	\n \n\t\t\t13,95
\n \n\t\t\t---huiles lubrifiantes et autres.	\n \n\t\t\t29	\n \n\t\t\tTaxe intérieure de consommation applicable conformément au 3 du présent article
\n \n\t\t\t2711-12 \n \n\t\t\tPropane, à l'exclusion du propane d'une pureté égale ou supérieure à 99 % :	\n
\n \n\t\t\t--destiné à être utilisé comme carburant (y compris le mélange spécial de butane et de propane dans lequel le propane représente plus de 50 % en poids) ;	\n \n\t\t\t30 ter	\n \n\t\t\t100 kg nets	\n \n\t\t\t20,71
\n \n\t\t\t--destiné à être utilisé pour d'autres usages que comme carburant (y compris le mélange spécial de butane et de propane dans lequel le propane représente plus de 50 % en poids).	\n \n\t\t\t31	\n \n\t\t\t100 kg nets	\n \n\t\t\t6,63
\n \n\t\t\t2711-13 \n \n\t\t\tButanes liquéfiés :	\n
\n \n\t\t\t--destinés à être utilisés comme carburant (y compris le mélange spécial de butane et de propane dans lequel le butane représente au moins 50 % en poids) ;	31 ter	100 kg nets	20,71
\n \n\t\t\t--destinés à être utilisés pour d'autres usages que comme carburant (y compris le mélange spécial de butane et de propane dans lequel le butane représente au moins 50 % en poids).	\n \n\t\t\t32	\n \n\t\t\t100 kg nets	\n \n\t\t\t6,63
\n \n\t\t\t2711-14 \n \n\t\t\tÉthylène, propylène, butylène et butadiène.	\n \n\t\t\t33	\n \n\t\t\tTaxe intérieure de consommation applicable conformément au 3 du présent article
\n \n\t\t\t2711-19 \n \n\t\t\tAutres gaz de pétrole liquéfiés destinés à être utilisés comme carburant.	34	100 kg nets	20,71
\n \n\t\t\t2712-10 \n \n\t\t\tVaseline.	\n \n\t\t\t40	\n \n\t\t\tTaxe intérieure de consommation applicable conformément au 3 du présent article
\n \n\t\t\t2712-20 \n \n\t\t\tParaffine contenant en poids moins de 0,75 % d'huile.	\n \n\t\t\t41	\n \n\t\t\tTaxe intérieure de consommation applicable conformément au 3 du présent article
\n \n\t\t\tEx 2712-90 \n \n\t\t\tParaffine (autre que celle mentionnée au 2712-20), cires de pétrole et résidus paraffineux, même colorés.	\n \n\t\t\t42	\n \n\t\t\tTaxe intérieure de consommation applicable conformément au 3 du présent article
\n \n\t\t\t2713-20 \n \n\t\t\tBitumes de pétrole.	\n \n\t\t\t46	\n \n\t\t\tTaxe intérieure de consommation applicable conformément au 3 du présent article
\n \n\t\t\t2713-90 \n \n\t\t\tAutres résidus des huiles de pétrole ou de minéraux bitumineux.	\n \n\t\t\t46 bis	\n \n\t\t\tTaxe intérieure de consommation applicable conformément au 3 du présent article
\n \n\t\t\t2715-00 \n \n\t\t\tMélanges bitumeux à base d'asphalte ou de bitume naturel, de bitume de pétrole, de goudrons minéraux ou de brai de goudron minéral.	\n \n\t\t\t47	\n \n\t\t\tTaxe intérieure de consommation applicable conformément au 3 du présent article
\n \n\t\t\t3403-11 \n \n\t\t\tPréparations pour le traitement des matières textiles, du cuir, des pelleteries ou d'autres matières, contenant moins de 70 % en poids d'huiles de pétrole ou de minéraux bitumeux.	\n \n\t\t\t48	\n \n\t\t\tTaxe intérieure de consommation applicable conformément au 3 du présent article
\n \n\t\t\tEx 3403-19 \n \n\t\t\tPréparations lubrifiantes contenant moins de 70 % en poids d'huiles de pétrole ou de minéraux bitumeux.	\n \n\t\t\t49	\n \n\t\t\tTaxe intérieure de consommation applicable conformément au 3 du présent article
\n \n\t\t\t3811-21 \n \n\t\t\tAdditifs pour huiles lubrifiantes contenant des huiles de pétrole ou de minéraux bitumeux.	\n \n\t\t\t51	\n \n\t\t\tTaxe intérieure de consommation applicable conformément au 3 du présent article
\n \n\t\t\tEx 3824-90-97 \n \n\t\t\tSuperéthanol E 85 destiné à être utilisé comme carburant.	\n \n\t\t\t55	\n \n\t\t\tHectolitre	\n \n\t\t\t11,83
\n \n\t\t\tEx 2207-20 \n \n\t\t\tCarburant constitué d'un mélange d'au minimum 90 % d'alcool éthylique d'origine agricole, d'eau et d'additifs favorisant l'auto-inflammation et la lubrification, destiné à l'alimentation des moteurs thermiques à allumage par compression.	\n \n\t\t\t56	\n \n\t\t\tHectolitre	\n \n\t\t\t6,43
\n \n\t\t\tEx 3826 \n \n\t\t\tCarburant constitué à 100 % d'esters méthyliques d'acides gras (B100).	\n \n\t\t\t57	\n \n\t\t\tHectolitre	\n \n\t\t\t11,83

2° Règles d'application.

a) et b) (alinéas abrogés).

c) Pour les produits taxables à la masse, la taxe est assise sur la masse commerciale (masse dans l'air) exprimée en kilogrammes. Pour les produits liquides taxables au volume, la taxe est assise sur le volume mesuré à l'état liquide, à la température de 15° C et exprimé en litres.

Pour les hydrocarbures, autres que le méthane et le gaz naturel, qui sont présentés à l'état gazeux et destinés à être utilisés comme carburants, la taxe est assise sur le volume mesuré à l'état gazeux sous la pression de 760 millimètres de mercure, à la température de 0° C et exprimé en centaines de mètres cubes avec deux décimales.

d) Pour l'application du présent tableau, les produits destinés à être utilisés dans les installations de cogénération pour la production combinée de chaleur et d'électricité sont taxés au tarif prévu pour les produits destinés à être utilisés comme combustible, sans préjudice, le cas échéant, de l'application de l'exonération prévue au a du 3 de l'article 265 bis pour la fraction des consommations se rapportant à la production d'électricité.

Tableau C : Autres produits énergétiques.

1° Définition (division abrogée).

2° Tarif et règles d'application.

Les produits visés au présent tableau sont exemptés de la taxe intérieure de consommation, sauf lorsqu'ils sont destinés à être utilisés comme carburant ou combustible.

3° Nomenclature.

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

\n NUMÉROS DU TARIF DES DOUANES \n	\n DÉSIGNATION DES PRODUITS \n
\n 1507 à 1518 \n	\n Huiles végétales, graisses et huiles animales, fractions d'huiles végétales et animales. \n
\n 2705-00 \n	\n Gaz de houille, gaz à l'eau, gaz pauvre et gaz similaires, à l'exclusion des gaz de pétrole et autres hydrocarbures gazeux. \n
\n 2707 \n	\n Huiles et autres produits provenant de la distillation des goudrons de houille de haute température ; produits analogues dans lesquels les constituants aromatiques prédominent en poids par rapport aux constituants non aromatiques. \n
\n Ex 2710 \n	\n Déchets d'huile. \n
\n 2708 \n	\n Brai et coke de brai de goudron de houille ou d'autres goudrons minéraux. \n
\n Ex 2711-12 \n	\n Propane liquéfié d'une pureté égale ou supérieure à 99 %. \n
\n Ex 2712 \n	\n Slack wax, ozokérite, cire de lignite, cire de tourbe, autres cires minérales et produits similaires obtenus par synthèse ou par d'autres procédés, même colorés. \n
\n Ex 2713 \n	\n Coke de pétrole. \n
\n 2714 \n	\n Bitumes et asphaltes, naturels, schistes et sables bitumineux ; asphaltites et roches asphaltiques. \n
\n 2901 \n	\n Hydrocarbures acycliques. \n
\n 2902 \n	\n Hydrocarbures cycliques. \n
\n 2905 11 \n	\n Méthanol (alcool méthylique) qui n'est pas d'origine synthétique. \n
\n 3403 \n	\n Préparations lubrifiantes et préparations des types utilisés pour l'ensimage des matières textiles, l'huilage ou le graissage du cuir, des pelleteries ou d'autres matières, à l'exclusion de celles contenant comme constituants de base moins de 70 % en poids d'huiles de pétrole ou de minéraux bitumeux. \n
\n 3811 \n	\n Préparations antidétonantes, inhibiteurs d'oxydation, additifs peptisants, améliorants de viscosité, additifs anticorrosifs et autres additifs préparés pour huiles minérales (y compris l'essence) ou autres liquides utilisés aux même fins que les huiles minérales. \n
\n 3817 \n	\n Alkylbenzènes, en mélanges et alkylnaphtalène en mélange, autres que ceux des positions 2707 ou 2902. \n
\n 3824-90-98 \n	\n Tous produits de la position. \n

\n\n

2. Il est affecté aux régions et à la collectivité territoriale de Corse une fraction de tarif applicable aux carburants vendus aux consommateurs finals sur leur territoire de 1,77 € par hectolitre, pour les supercarburants repris aux indices d'identification 11 et 11 ter, et de 1,15 € par hectolitre, pour le gazole repris à l'indice d'identification 22.

3. Tout produit autre que ceux pour lesquels un tarif de taxe intérieure de consommation est prévu par le présent code, destiné à être utilisé, mis en vente ou utilisé comme carburant pour moteur ou comme additif en vue d'accroître le volume final des carburants pour moteur est assujetti à la taxe intérieure de consommation au taux applicable, conformément au présent article, à l'article 266 quinquies ou à l'article 266 quinquies B, au carburant équivalent, 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. Les remboursements, majorations et réfactions de taxe prévues par le présent titre s'appliquent à ces produits dans les mêmes conditions qu'au carburant équivalent ou au carburant auquel ils sont incorporés.

A l'exclusion de la tourbe reprise au code NC 2703 de la nomenclature douanière, tout hydrocarbure autre que ceux pour lesquels un tarif de taxe intérieure de consommation est prévu par le présent code ou tout produit mentionné au tableau C du 1, mis en vente, utilisé ou destiné à être utilisé comme combustible, est soumis à la taxe intérieure de consommation au taux applicable, conformément au présent article, à l'article 266 quinquies ou à l'article 266 quinquies B, pour le combustible équivalent, au sens du 3 de l'article 2 de la directive 2003/96/CE du Conseil du 27 octobre 2003 précitée.

4. A compter du 1er janvier 2007, les personnes physiques ou morales qui vendent, en régime de droits acquittés, des carburants visés aux indices d'identification 11, 11 ter et 22 dans des régions ou collectivités territoriales où le taux de la taxe intérieure de consommation diffère du taux appliqué lors de la mise à la consommation :

a) Acquittent le montant différentiel de taxe si le taux supporté lors de la mise à la consommation est inférieur ;

b) Peuvent demander le remboursement du différentiel de taxe dans le cas contraire.

Pour le paiement du montant différentiel de taxe et des pénalités afférentes, l'administration des douanes et droits indirects peut demander une caution. Les obligations déclaratives des opérateurs concernés sont fixées par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000042910874": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 quinquies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042910874", "URL": "article/LEGI/ARTI/00/00/42/91/08/LEGIARTI000042910874.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. Par dérogation au dit II, les dispositions de l'article 266 quinquies résultant du 5° et du b du 6° du D du I de l'article 67 précité, sont applicables aux produits pour lesquels l'exigibilité de la taxe prévue à l'article 266 quinquies du même code intervient à compter du 1er janvier 2021.

Conformément au VI du même article, les dispositions de l'article 266 quinquies résultant du 4° du D du I dudit article entrent en vigueur le 1er janvier 2021.

Conformément au III de l'article 61 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, pour la taxe devenant exigible en 2021, le tarif mentionné au dernier alinéa du b du 8 de l'article 266 quinquies du code des douanes est égal à 8,43 € par mégawattheure.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318534", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006628371", "@num": "5", "#text": "Loi n°2003-8 du 3 janvier 2003 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000776748", "@nortexte": "ECOX0200139L", "@numtexte": "2003-8", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006322252", "@num": "3", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322598", "@num": "5", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322903", "@num": "3", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006264786", "@num": "1", "#text": "Décret n°2007-856 du 14 mai 2007 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000241467", "@nortexte": "BUDL0751495D", "@numtexte": "2007-856", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-14" }, { "@id": "LEGIARTI000006264787", "@num": "2", "#text": "Décret n°2007-856 du 14 mai 2007 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000241467", "@nortexte": "BUDL0751495D", "@numtexte": "2007-856", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-14" }, { "@id": "LEGIARTI000006264788", "@num": "3", "#text": "Décret n°2007-856 du 14 mai 2007 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000241467", "@nortexte": "BUDL0751495D", "@numtexte": "2007-856", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-14" }, { "@id": "LEGITEXT000018390845", "#text": "Arrêté du 12 mars 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018390403", "@nortexte": "BCFD0806990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-12" }, { "@id": "LEGIARTI000018390852", "@num": "1", "#text": "Arrêté du 12 mars 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018390403", "@nortexte": "BCFD0806990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-12" }, { "@id": "LEGIARTI000018390854", "@num": "2", "#text": "Arrêté du 12 mars 2008 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018390403", "@nortexte": "BCFD0806990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-12" }, { "@id": "LEGIARTI000018390847", "@num": "3", "#text": "Arrêté du 12 mars 2008 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018390403", "@nortexte": "BCFD0806990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-12" }, { "@id": "LEGIARTI000019139827", "@num": "2", "#text": "Décret n°2008-676 du 2 juillet 2008 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019124016", "@nortexte": "BCFD0806116D", "@numtexte": "2008-676", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-02" }, { "@id": "LEGIARTI000019139830", "@num": "4", "#text": "Décret n°2008-676 du 2 juillet 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019124016", "@nortexte": "BCFD0806116D", "@numtexte": "2008-676", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-02" }, { "@id": "LEGITEXT000019346821", "#text": "Arrêté du 4 août 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019342073", "@nortexte": "BCFD0819577A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019346847", "@num": "1", "#text": "Arrêté du 4 août 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019342073", "@nortexte": "BCFD0819577A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019346828", "@num": "2", "#text": "Arrêté du 4 août 2008 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019342073", "@nortexte": "BCFD0819577A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019346840", "@num": "8", "#text": "Arrêté du 4 août 2008 - 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1. Le gaz naturel et le méthane relevant de l'un des codes de la position NC 2711, à l'état liquide ou gazeux, sont soumis à une taxe intérieure de consommation.

2. Le fait générateur de la taxe intervient lors de la livraison de ces produits par un fournisseur à un utilisateur final et la taxe est exigible au moment de la facturation, y compris des acomptes, ou au moment des encaissements si ceux-ci interviennent avant le fait générateur ou la facturation. Le fait générateur intervient et la taxe est également exigible au moment de l'importation, lorsque ces 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 de ces produits effectuée sur le territoire douanier de la France par un utilisateur final.

3. La taxe est due :

a) Par le fournisseur de gaz naturel.

Est considérée comme fournisseur de gaz naturel toute personne titulaire de l'autorisation prévue au I de l'article 5 de la loi n° 2003-8 du 3 janvier 2003 relative aux marchés du gaz et de l'électricité et au service public de l'énergie ;

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

c) Par l'utilisateur final mentionné au dernier alinéa du 2.

4. a. Les produits mentionnés au 1 ne sont pas soumis à la taxe intérieure de consommation prévue au 1 lorsqu'ils sont utilisés :

1° Autrement que comme combustible ou carburant ;

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

3° Dans un procédé de fabrication de produits minéraux non métalliques mentionné au 3° du I de l'article 265 C.

b. Les produits mentionnés au 1 ne sont pas soumis à la taxe intérieure de consommation prévue au 1 lorsqu'ils sont consommés dans les conditions prévues au III de l'article 265 C.

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

a) Pour la production d'électricité, à l'exclusion des produits mentionnés au 1 utilisés pour leurs besoins par les petits producteurs d'électricité au sens du 4° du 5 de l'article 266 quinquies C ;

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

c) (Abrogé) ;

d) Pour la consommation des autorités régionales et locales ou des autres organismes de droit public pour les activités ou opérations qu'ils accomplissent en tant qu'autorités publiques jusqu'au 1er janvier 2009.

6. Les modalités d'application des 4 et 5, ainsi que les modalités du contrôle et de la destination des produits et de leur affectation aux usages qui y sont mentionnés sont fixées par décret.

7. Est également exonéré de la taxe intérieure de consommation mentionnée au 1 le gaz naturel ou le méthane d'origine renouvelable relevant du code NC 2711-29, lorsqu'il est fourni sans être mélangé à d'autres produits énergétiques et qu'il est utilisé :
\n1° Soit comme combustible ;
\n2° Soit dans les conditions mentionnées au d du 8.

8. a. La taxe intérieure de consommation mentionnée au 1 est assise sur la quantité d'énergie livrée, déterminée à partir du pouvoir calorifique supérieur du produit et arrondie au mégawattheure le plus proche.
\n
\nLe montant de la taxe est arrondi à l'euro le plus proche.
\n
\nEn 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.
\n
\nb. Le tarif de la taxe est le suivant :

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

\n \n\t\t\tUsage du produit	\n \n\t\t\tTarifs \n \n\t\t\t(en € par mégawattheure)
\n \n\t\t\tCarburant	\n \n\t\t\t5,23
\n \n\t\t\tCombustible	\n \n\t\t\t8,45

Le tarif applicable à l'usage combustible mentionné dans le tableau du deuxième alinéa du présent b est minoré à hauteur du rapport entre la quantité de biométhane injectée en France dans les réseaux de gaz naturel et la consommation de gaz fournie en France par les réseaux de gaz naturel, exprimées en mégawattheures et constatées au cours de la deuxième année précédant l'exigibilité de la taxe. Le tarif résultant de cette minoration est arrondi au centième de mégawattheure, la fraction égale à cinq millièmes étant comptée pour un centième. Ce tarif est constaté, au plus tard le 1er décembre de l'année qui précède l'année de l'exigibilité de la taxe, par un arrêté conjoint des ministres chargés du budget et de l'environnement.

c. Le tarif de la taxe applicable au produit consommé pour déshydrater les légumes et plantes aromatiques, autres que les pommes de terres, les champignons et les truffes, par les entreprises pour lesquelles cette consommation est supérieure à 800 wattheures par euro de valeur ajoutée, est fixé à 1,6 € par mégawattheure.

d. 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 prévu pour l'usage combustible sans préjudice, le cas échéant, de l'application de l'exonération prévue au a du 5 pour la fraction des consommations se rapportant à la production d'électricité.

9. a. Les fournisseurs de gaz naturel établis sur le territoire douanier de la France se font 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 de gaz naturel qu'ils effectuent en France et communiquent à l'administration chargée du recouvrement la date et 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.

b. Les fournisseurs qui ne sont pas établis sur le territoire douanier de la France désignent une personne qui y est établie et qui 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.

c. Les utilisateurs finals mentionnés au second alinéa du 2 et ceux qui importent du gaz naturel pour leurs besoins propres se font enregistrer auprès de l'administration des douanes et droits indirects. Ils lui communiquent tous les éléments d'assiette nécessaires pour l'établissement de la taxe.

d. Les fournisseurs doivent communiquer 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.

10. La taxe est acquittée, selon une périodicité trimestrielle, auprès du service des douanes désigné lors de l'enregistrement.

Les 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.

11. Les personnes qui ont reçu des produits mentionnés au 1, sans que ces produits soient soumis à la taxe intérieure de consommation dans les conditions mentionnées au 4, ou en exonération conformément au 5, ou avec l'application d'un taux réduit conformément au c du 8 du présent article ou à l'article 265 nonies, sont tenues, sans préjudice des pénalités éventuellement applicables, d'acquitter les taxes ou le supplément de taxes dû, lorsque les produits n'ont pas été affectés à la destination ou à l'utilisation ayant justifié l'absence de taxation, l'exonération, l'octroi d'un régime fiscal privilégié ou d'un taux réduit.

12. Lorsque les produits mentionnés au 1 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 au c du 8 du présent article ou 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.

Lorsque les produits mentionnés au 1 soumis à la taxe ont fait l'objet d'un rachat par le fournisseur auprès de son client, la taxe est remboursée au fournisseur, pour autant que le fournisseur justifie qu'il a précédemment acquitté la taxe. Ce remboursement peut s'effectuer par imputation sur le montant de la taxe due.

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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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\n
Le tarif de l'accise d'un produit est le tarif normal assigné à la catégorie fiscale dont il relève.
Lorsque les grandeurs mentionnées à l'article L. 312-19 sont différentes pour ce produit et le produit de référence de cette catégorie fiscale, le tarif appliqué résulte de la conversion en euro par unité de la base d'imposition du produit taxé du tarif normal assigné à cette catégorie fiscale.

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\n

\n
Le tarif de l'accise d'un produit est le tarif normal assigné à la catégorie fiscale dont il relève.
\n
Lorsque les grandeurs mentionnées à l'article L. 312-19 sont différentes pour ce produit et le produit de référence de cette catégorie fiscale, le tarif appliqué résulte de la conversion en euro par unité de la base d'imposition du produit taxé du tarif normal assigné à cette catégorie fiscale.

Les tarifs résultant de cette conversion sont arrondis à l'unité.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000041469051", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000044603793", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000041469100", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000044603793", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000041505082", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000044603793", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000042910874", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000044603793", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000044603817", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000044603793", "typelien": "CITATION" }, { "article_id": "LEGIARTI000046196817", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000044603793", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044595168", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000044603793", "typelien": "CODIFICATION" }, { "article_id": "LEGIARTI000044595168", "cible": false, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000044603793", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000044603793", "liens_entrants": true }

Article L312-34 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2022 (Code des impositions sur les biens et services)