{ "article": { "LEGIARTI000044603877": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603877", "URL": "article/LEGI/ARTI/00/00/44/60/38/LEGIARTI000044603877.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047746936", "@num": "1", "#text": "Arrêté du 12 avril 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@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": "LEGIARTI000044598335", "@num": "L312-2", "#text": "Code des impositions sur les biens et services - art. L312-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@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": "LEGITEXT000048907019", "#text": "Arrêté du 29 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048728076", "@nortexte": "ECOE2333215A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000041505082", "@num": "265", "#text": "Code des douanes - art. 265, 3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603887", "@fin": "2999-01-01", "#text": "Sous-section 1 : Produits taxables", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603891", "@fin": "2999-01-01", "#text": "Section 1 : Eléments taxables et territoires", "@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": "LEGIARTI000044603877", "@fin": "2999-01-01", "@num": "L312-6", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les produits assimilés aux produits énergétiques s'entendent des produits mentionnés aux b et c du 1° et au b du 2° de l'article L. 312-2.

" } }, "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. (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027359248", "@num": "1", "#text": "Arrêté du 12 avril 2013 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000037403127", "@num": "1", "#text": "Arrêté du 23 juillet 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027800069", "@nortexte": "BUDD1319641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-23" }, { "@id": "LEGIARTI000043840574", "@num": "32", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 32 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@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": "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 - art. 2-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030001603", "@nortexte": "DEVR1428328A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000030047757", "@num": "2", "#text": "DÉCRET n°2014-1668 du 29 décembre 2014 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030000173", "@nortexte": "DEVR1423795D", "@numtexte": "2014-1668", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000047982622", "@num": "1", "#text": "Décret n°2015-568 du 22 mai 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030625212", "@nortexte": "AGRS1502464D", "@numtexte": "2015-568", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-22" }, { "@id": "LEGITEXT000030650474", "#text": "ARRÊTÉ du 28 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030649394", "@nortexte": "AGRS1509921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-05-28" }, { "@id": "LEGIARTI000030650480", "@num": "1", "#text": "ARRÊTÉ du 28 mai 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030649394", "@nortexte": "AGRS1509921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-05-28" }, { "@id": "LEGITEXT000030824953", "#text": "ARRÊTÉ du 3 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030824328", "@nortexte": "FCPD1513806A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-06-03" }, { "@id": "LEGITEXT000030832204", "#text": "ARRÊTÉ du 29 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030830289", "@nortexte": "FCPD1513808A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-05-29" }, { "@id": "LEGIARTI000031814876", "@num": "1", "#text": "LOI n°2015-992 du 17 août 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000042194380", "@num": "14", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - 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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. 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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.

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L312-95 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@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": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603625", "@num": "L312-97", "#text": "Code des impositions sur les biens et services - art. L312-97 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603621", "@num": "L312-98", "#text": "Code des impositions sur les biens et services - art. L312-98 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603617", "@num": "L312-99", "#text": "Code des impositions sur les biens et services - art. L312-99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603587", "@num": "L313-1", "#text": "Code des impositions sur les biens et services - art. L313-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603557", "@num": "L313-10", "#text": "Code des impositions sur les biens et services - art. L313-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603555", "@num": "L313-11", "#text": "Code des impositions sur les biens et services - art. L313-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603553", "@num": "L313-12", "#text": "Code des impositions sur les biens et services - art. L313-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603549", "@num": "L313-13", "#text": "Code des impositions sur les biens et services - art. L313-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603547", "@num": "L313-14", "#text": "Code des impositions sur les biens et services - art. L313-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603543", "@num": "L313-15", "#text": "Code des impositions sur les biens et services - art. L313-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603541", "@num": "L313-16", "#text": "Code des impositions sur les biens et services - art. L313-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603539", "@num": "L313-17", "#text": "Code des impositions sur les biens et services - art. L313-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603535", "@num": "L313-18", "#text": "Code des impositions sur les biens et services - art. L313-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603531", "@num": "L313-19", "#text": "Code des impositions sur les biens et services - art. L313-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603585", "@num": "L313-2", "#text": "Code des impositions sur les biens et services - art. L313-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603529", "@num": "L313-20", "#text": "Code des impositions sur les biens et services - art. L313-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603527", "@num": "L313-21", "#text": "Code des impositions sur les biens et services - art. L313-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603521", "@num": "L313-22", "#text": "Code des impositions sur les biens et services - art. L313-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603519", "@num": "L313-23", "#text": "Code des impositions sur les biens et services - art. L313-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875859", "@num": "L313-24", "#text": "Code des impositions sur les biens et services - art. L313-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875861", "@num": "L313-25", "#text": "Code des impositions sur les biens et services - art. L313-25 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603511", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603507", "@num": "L313-27", "#text": "Code des impositions sur les biens et services - art. L313-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603505", "@num": "L313-28", "#text": "Code des impositions sur les biens et services - art. L313-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603503", "@num": "L313-29", "#text": "Code des impositions sur les biens et services - art. L313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603583", "@num": "L313-3", "#text": "Code des impositions sur les biens et services - art. L313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603501", "@num": "L313-30", "#text": "Code des impositions sur les biens et services - art. L313-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603497", "@num": "L313-31", "#text": "Code des impositions sur les biens et services - art. L313-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603495", "@num": "L313-32", "#text": "Code des impositions sur les biens et services - art. L313-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603493", "@num": "L313-33", "#text": "Code des impositions sur les biens et services - art. L313-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603491", "@num": "L313-34", "#text": "Code des impositions sur les biens et services - art. L313-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603489", "@num": "L313-35", "#text": "Code des impositions sur les biens et services - art. L313-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603485", "@num": "L313-36", "#text": "Code des impositions sur les biens et services - art. L313-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603481", "@num": "L313-37", "#text": "Code des impositions sur les biens et services - art. L313-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603477", "@num": "L313-38", "#text": "Code des impositions sur les biens et services - art. 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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L314-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603415", "@num": "L314-13", "#text": "Code des impositions sur les biens et services - art. L314-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603413", "@num": "L314-14", "#text": "Code des impositions sur les biens et services - art. L314-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603411", "@num": "L314-15", "#text": "Code des impositions sur les biens et services - art. L314-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603409", "@num": "L314-16", "#text": "Code des impositions sur les biens et services - art. L314-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603407", "@num": "L314-17", "#text": "Code des impositions sur les biens et services - art. L314-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603405", "@num": "L314-18", "#text": "Code des impositions sur les biens et services - art. L314-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603401", "@num": "L314-19", "#text": "Code des impositions sur les biens et services - art. L314-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603447", "@num": "L314-2", "#text": "Code des impositions sur les biens et services - art. L314-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603399", "@num": "L314-20", "#text": "Code des impositions sur les biens et services - art. 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L471-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602381", "@num": "L471-33", "#text": "Code des impositions sur les biens et services - art. L471-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602379", "@num": "L471-34", "#text": "Code des impositions sur les biens et services - art. L471-34 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602377", "@num": "L471-35", "#text": "Code des impositions sur les biens et services - art. 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L471-41 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602357", "@num": "L471-42", "#text": "Code des impositions sur les biens et services - art. L471-42 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602355", "@num": "L471-43", "#text": "Code des impositions sur les biens et services - art. L471-43 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602353", "@num": "L471-44", "#text": "Code des impositions sur les biens et services - art. L471-44 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602351", "@num": "L471-45", "#text": "Code des impositions sur les biens et services - art. L471-45 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602347", "@num": "L471-46", "#text": "Code des impositions sur les biens et services - art. L471-46 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602345", "@num": "L471-47", "#text": "Code des impositions sur les biens et services - art. L471-47 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602343", "@num": "L471-48", "#text": "Code des impositions sur les biens et services - art. L471-48 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602339", "@num": "L471-49", "#text": "Code des impositions sur les biens et services - art. L471-49 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602451", "@num": "L471-5", "#text": "Code des impositions sur les biens et services - art. L471-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048633458", "@num": "L471-50", "#text": "Code des impositions sur les biens et services - art. L471-50 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602333", "@num": "L471-51", "#text": "Code des impositions sur les biens et services - art. L471-51 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602329", "@num": "L471-52", "#text": "Code des impositions sur les biens et services - art. L471-52 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602327", "@num": "L471-53", "#text": "Code des impositions sur les biens et services - art. L471-53 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602325", "@num": "L471-54", "#text": "Code des impositions sur les biens et services - art. L471-54 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602321", "@num": "L471-55", "#text": "Code des impositions sur les biens et services - art. L471-55 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602319", "@num": "L471-56", "#text": "Code des impositions sur les biens et services - art. L471-56 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602317", "@num": "L471-57", "#text": "Code des impositions sur les biens et services - art. L471-57 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602313", "@num": "L471-58", "#text": "Code des impositions sur les biens et services - art. L471-58 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602449", "@num": "L471-6", "#text": "Code des impositions sur les biens et services - art. L471-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602447", "@num": "L471-7", "#text": "Code des impositions sur les biens et services - art. L471-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602445", "@num": "L471-8", "#text": "Code des impositions sur les biens et services - art. L471-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602443", "@num": "L471-9", "#text": "Code des impositions sur les biens et services - art. L471-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044595081", "@fin": "2999-01-01", "#text": "Annexe", "@debut": "2021-12-30" } ] }, "@cid": "JORFTEXT000044590225", "@nor": "ECOE2120672R", "@num": "2021-1843", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2021-1843 du 22 décembre 2021 portant partie législative du code des impositions sur les biens et services et transposant diverses normes du droit de l'Union européenne", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000044590225", "@c_titre_court": "Ordonnance n°2021-1843 du 22 décembre 2021" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2021-1843 du 22 décembre 2021 portant partie législative du code des impositions sur les biens et services et transposant diverses normes du droit de l'Union européenne", "@debut": "2021-12-30", "@id_txt": "LEGITEXT000044594784", "@c_titre_court": "Ordonnance n°2021-1843 du 22 décembre 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2021-12-29", "@date_signature": "2021-12-22", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000044595168", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044590274", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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
Sont soumis à l'accise :
1° En tant que carburant :
a) Les produits énergétiques au sens de l'article L. 312-3, utilisés comme carburant au sens de l'article L. 312-7 ;
b) Les autres produits utilisés comme carburant, à l'exception des produits mentionnés à l'article L. 312-9 ;
c) Les produits autres que ceux mentionnés aux a et b et mélangés à ces derniers, à l'exception des produits mentionnés à l'article L. 312-9 ;
2° En tant que combustible :
a) Les produits énergétiques au sens de l'article L. 312-3, utilisés comme combustible au sens de l'article L. 312-8 ;
b) Les autres hydrocarbures utilisés comme combustible, à l'exception de la tourbe ;
3° L'électricité.

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Article L312-6 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2022 (Code des impositions sur les biens et services)