{ "article": { "LEGIARTI000045759094": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045759094", "URL": "article/LEGI/ARTI/00/00/45/75/90/LEGIARTI000045759094.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759975", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759969", "@num": "23 L quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311357", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000045757502", "@nor": "ECOE2200430A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 4 mai 2022 pris pour l'application de l'article 244 quater Y du code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000045757502", "@c_titre_court": "Arrêté du 4 mai 2022" }, { "@fin": "2999-01-01", "#text": "Arrêté du 4 mai 2022 pris pour l'application de l'article 244 quater Y du code général des impôts", "@debut": "2022-05-07", "@id_txt": "LEGITEXT000045759073", "@c_titre_court": "Arrêté du 4 mai 2022" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2022-05-06", "@date_signature": "2022-05-04", "@num_parution_jo": "0105" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000045759094", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000045757523", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 4, CGIAN4.
\n Art. 23 L quater, Art. 23 L quinquies, Art. 170 decies\n
\n

\n
" } }, "LEGIARTI000006311357": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-01-19", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311357", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311357.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1010AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 406 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000020031787", "@num": "53", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017885074", "@num": "6", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020000119", "@num": "61", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000045759094", "@num": "1", "#text": "Arrêté du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "#text": "CGIAN2 310 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (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": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469219", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872552", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378288", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299756", "@num": "406 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025749605", "@num": "18-0 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107018", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162859", "@fin": "1983-12-30", "#text": "TAXES SUR LES VEHICULES A MOTEUR.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147168", "@fin": "1989-01-01", "#text": "AUTRES DROITS ET TAXES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133879", "@fin": "1989-01-01", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048585365", "@fin": "1979-07-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311357", "@fin": "1980-01-19", "@num": "1010", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311358", "@fin": "1982-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311359", "@fin": "1983-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311360", "@fin": "1983-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311361", "@fin": "1985-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311362", "@fin": "1987-12-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311363", "@fin": "1989-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311364", "@fin": "1990-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311365", "@fin": "1998-04-22", "@num": "1010", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311366", "@fin": "2000-03-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311367", "@fin": "2002-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311368", "@fin": "2005-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311369", "@fin": "2010-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2005-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378261", "@fin": "2011-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2010-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013537", "@fin": "2014-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418315", "@fin": "2014-05-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042801", "@fin": "2016-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782081", "@fin": "2018-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033712889", "@fin": "2016-12-31", "@num": "1010", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392610", "@fin": "2019-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990222", "@fin": "2020-03-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469214", "@fin": "2020-12-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910562", "@fin": "2022-01-01", "@num": "1010", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042932991", "@fin": "2021-12-30", "@num": "1010", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les véhicules immatriculés dans la catégorie des voitures particulières, possédés ou utilisés par les sociétés, sont soumis à une taxe annuelle non déductible pour l'établissement de l'impôt sur les sociétés et dont le montant est fixé à :
\n
2.000 F pour les véhicules dont la puissance fiscale n'excède pas 7 CV;
\n
2.900 F pour les autres véhicules (1).
\n
La taxe n'est toutefois pas applicable aux véhicules destinés exclusivement soit à la vente, soit à la location de courte durée, soit à l'exécution d'un service de transport à la disposition du public, lorsque ces opérations correspondent à l'activité normale de la société propriétaire.
\n
Le décret institutif (2) fixe les modalités d'assiette de la taxe, ainsi que les cas d'exonération en ce qui concerne les véhicules de fabrication ancienne.
\n
La taxe est perçue par voie de timbre dans des conditions fixées par décret (3) et recouvrée sous les mêmes sanctions que la taxe différentielle sur les véhicules à moteur.
\n
Lorsqu'elle est exigible en raison des véhicules pris en location, la taxe est à la charge de la société locataire. Les conditions d'application du présent alinéa sont fixées par décret (2).
\n
1) Ces taux sont applicables à compter de la période d'imposition s'ouvrant le 1er octobre 1975. Pour la période du 1er octobre 1974 au 30 septembre 1975, ils avaient été respectivement fixés à 1.600 F et 2.300 F.
\n
2) Annexe II, art. 310 C à 310 E.
\n
3) Annexe III, art. 406 bis.
" } }, "LEGIARTI000006311358": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006311358", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311358.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1010AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045759094", "@num": "1", "#text": "Arrêté du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "#text": "CGIAN2 310 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 406 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273394", "@num": "3", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 3 (P) JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000020031787", "@num": "53", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017885074", "@num": "6", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020000119", "@num": "61", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (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": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469219", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872552", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378288", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299756", "@num": "406 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025749605", "@num": "18-0 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107018", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162988", "@fin": "1987-12-31", "#text": "TAXE SUR LES VEHICULES A MOTEUR", "@debut": "1980-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147168", "@fin": "1989-01-01", "#text": "AUTRES DROITS ET TAXES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133879", "@fin": "1989-01-01", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048585365", "@fin": "1979-07-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311357", "@fin": "1980-01-19", "@num": "1010", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311358", "@fin": "1982-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311359", "@fin": "1983-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311360", "@fin": "1983-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311361", "@fin": "1985-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311362", "@fin": "1987-12-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311363", "@fin": "1989-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311364", "@fin": "1990-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311365", "@fin": "1998-04-22", "@num": "1010", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311366", "@fin": "2000-03-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311367", "@fin": "2002-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311368", "@fin": "2005-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311369", "@fin": "2010-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2005-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378261", "@fin": "2011-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2010-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013537", "@fin": "2014-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418315", "@fin": "2014-05-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042801", "@fin": "2016-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782081", "@fin": "2018-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033712889", "@fin": "2016-12-31", "@num": "1010", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392610", "@fin": "2019-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990222", "@fin": 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Les véhicules immatriculés dans la catégorie des voitures particulières, possédés ou utilisés par les sociétés, sont soumis à une taxe annuelle non déductible pour l'établissement de l'impôt sur les sociétés et dont le montant est fixé à :
\n
3.000 F pour les véhicules dont la puissance fiscale n'excède pas 7 CV ;
\n
5.000 F pour les autres véhicules (1).
\n
La taxe n'est toutefois pas applicable aux véhicules destinés exclusivement soit à la vente, soit à la location de courte durée, soit à l'exécution d'un service de transport à la disposition du public, lorsque ces opérations correspondent à l'activité normale de la société propriétaire.
\n
Le décret institutif (2) fixe les modalités d'assiette de la taxe, ainsi que les cas d'exonération en ce qui concerne les véhicules de fabrication ancienne.
\n
La taxe est perçue par voie de timbre dans des conditions fixées par décret (3) et recouvrée sous les mêmes sanctions que la taxe différentielle sur les véhicules à moteur.
\n
Lorsqu'elle est exigible en raison des véhicules pris en location, la taxe est à la charge de la société locataire. Les conditions d'application du présent alinéa sont fixées par décret (2).
\n
(1) Ces taux sont applicables à compter de la période d'imposition s'ouvrant le 1er octobre 1979.
\n
(2) Annexe II, art. 310 C à 310 E.
\n
(3) Annexe III, art. 406 bis.
" } }, "LEGIARTI000006311359": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311359", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311359.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1010AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045759094", "@num": "1", "#text": "Arrêté du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "#text": "CGIAN2 310 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 406 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273502", "@num": "30", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 30 (P) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000020031787", "@num": "53", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017885074", "@num": "6", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020000119", "@num": "61", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (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": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469219", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872552", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378288", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299756", "@num": "406 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025749605", "@num": "18-0 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107018", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162988", "@fin": "1987-12-31", "#text": "TAXE SUR LES VEHICULES A MOTEUR", "@debut": "1980-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147168", "@fin": "1989-01-01", "#text": "AUTRES DROITS ET TAXES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133879", "@fin": "1989-01-01", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048585365", "@fin": "1979-07-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311357", "@fin": "1980-01-19", "@num": "1010", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311358", "@fin": "1982-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311359", "@fin": "1983-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311360", "@fin": "1983-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311361", "@fin": "1985-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311362", "@fin": "1987-12-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311363", "@fin": "1989-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311364", "@fin": "1990-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311365", "@fin": "1998-04-22", "@num": "1010", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311366", "@fin": "2000-03-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311367", "@fin": "2002-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311368", "@fin": "2005-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311369", "@fin": "2010-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2005-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378261", "@fin": "2011-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2010-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013537", "@fin": "2014-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418315", "@fin": "2014-05-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042801", "@fin": "2016-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782081", "@fin": "2018-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033712889", "@fin": "2016-12-31", "@num": "1010", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392610", "@fin": "2019-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2018-01-01", 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Les véhicules immatriculés dans la catégorie des voitures particulières, possédés ou utilisés par les sociétés, sont soumis à une taxe annuelle non déductible pour l'établissement de l'impôt sur les sociétés et dont le montant est fixé à :
\n
3.800 F pour les véhicules dont la puissance fiscale n'excède pas 7 CV ;
\n
7.000 F pour les autres véhicules (1).
\n
La taxe n'est toutefois pas applicable aux véhicules destinés exclusivement soit à la vente, soit à la location de courte durée, soit à l'exécution d'un service de transport à la disposition du public, lorsque ces opérations correspondent à l'activité normale de la société propriétaire.
\n
Le décret institutif (2) fixe les modalités d'assiette de la taxe, ainsi que les cas d'exonération en ce qui concerne les véhicules de fabrication ancienne.
\n
La taxe est perçue par voie de timbre dans des conditions fixées par décret (3) et recouvrée sous les mêmes sanctions que la taxe différentielle sur les véhicules à moteur.
\n
Lorsqu'elle est exigible en raison des véhicules pris en location, la taxe est à la charge de la société locataire. Les conditions d'application du présent alinéa sont fixées par décret (2).
\n
(1) Ces taux sont applicables à compter de la période d'imposition s'ouvrant le 1er octobre 1981.
\n
(2) Annexe II, art. 310 C à 310 E.
\n
(3) Annexe III, art. 406 bis.
" } }, "LEGIARTI000006311360": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311360", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311360.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1010AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273729", "@num": "17", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 17 (P) JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000020031787", "@num": "53", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017885074", "@num": "6", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020000119", "@num": "61", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000045759094", "@num": "1", "#text": "Arrêté du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "#text": "CGIAN2 310 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 406 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (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": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469219", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872552", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378288", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299756", "@num": "406 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025749605", "@num": "18-0 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107018", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162988", "@fin": "1987-12-31", "#text": "TAXE SUR LES VEHICULES A MOTEUR", "@debut": "1980-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147168", "@fin": "1989-01-01", "#text": "AUTRES DROITS ET TAXES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133879", "@fin": "1989-01-01", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048585365", "@fin": "1979-07-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311357", "@fin": "1980-01-19", "@num": "1010", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311358", "@fin": "1982-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311359", "@fin": "1983-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311360", "@fin": "1983-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311361", "@fin": "1985-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311362", "@fin": "1987-12-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311363", "@fin": "1989-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311364", "@fin": "1990-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311365", "@fin": "1998-04-22", "@num": "1010", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311366", "@fin": "2000-03-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311367", "@fin": "2002-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311368", "@fin": "2005-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311369", "@fin": "2010-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2005-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378261", "@fin": "2011-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2010-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013537", "@fin": "2014-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418315", "@fin": "2014-05-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042801", "@fin": "2016-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782081", "@fin": "2018-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033712889", "@fin": "2016-12-31", "@num": "1010", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392610", "@fin": "2019-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990222", "@fin": "2020-03-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469214", "@fin": "2020-12-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910562", "@fin": "2022-01-01", "@num": "1010", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042932991", "@fin": "2021-12-30", "@num": "1010", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les véhicules immatriculés dans la catégorie des voitures particulières, possédés ou utilisés par les sociétés, sont soumis à une taxe annuelle non déductible pour l'établissement de l'impôt sur les sociétés et dont le montant est fixé à :
\n
4.200 F pour les véhicules dont la puissance fiscale n'excède pas 7 CV ;
\n
8.100 F pour les autres véhicules (1).
\n
La taxe n'est toutefois pas applicable aux véhicules destinés exclusivement soit à la vente, soit à la location de courte durée, soit à l'exécution d'un service de transport à la disposition du public, lorsque ces opérations correspondent à l'activité normale de la société propriétaire.
\n
Le décret institutif (2) fixe les modalités d'assiette de la taxe, ainsi que les cas d'exonération en ce qui concerne les véhicules de fabrication ancienne.
\n
La taxe est perçue par voie de timbre dans des conditions fixées par décret (3) et recouvrée sous les mêmes sanctions que la taxe différentielle sur les véhicules à moteur.
\n
Lorsqu'elle est exigible en raison des véhicules pris en location, la taxe est à la charge de la société locataire. Les conditions d'application du présent alinéa sont fixées par décret (2).
\n
(1) Ces taux sont applicables à compter de la période d'imposition s'ouvrant le 1er octobre 1982.
\n
(2) Annexe II, art. 310 C à 310 E.
\n
(3) Annexe III, art. 406 bis.
" } }, "LEGIARTI000006311361": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006311361", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311361.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1010AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 310 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 406 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317339", "@num": "23", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 23 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000020031787", "@num": "53", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017885074", "@num": "6", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020000119", "@num": "61", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000045759094", "@num": "1", "#text": "Arrêté du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (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": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469219", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872552", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378288", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299756", "@num": "406 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025749605", "@num": "18-0 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107018", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "JORF 30 décembre 1983)", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162988", "@fin": "1987-12-31", "#text": "TAXE SUR LES VEHICULES A MOTEUR", "@debut": "1980-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147168", "@fin": "1989-01-01", "#text": "AUTRES DROITS ET TAXES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133879", "@fin": "1989-01-01", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048585365", "@fin": "1979-07-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311357", "@fin": "1980-01-19", "@num": "1010", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311358", "@fin": "1982-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311359", "@fin": "1983-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311360", "@fin": "1983-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311361", "@fin": "1985-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311362", "@fin": "1987-12-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311363", "@fin": "1989-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311364", "@fin": "1990-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311365", "@fin": "1998-04-22", "@num": "1010", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311366", "@fin": "2000-03-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311367", "@fin": "2002-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311368", "@fin": "2005-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311369", "@fin": "2010-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2005-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378261", "@fin": "2011-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2010-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013537", "@fin": "2014-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418315", "@fin": "2014-05-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042801", "@fin": "2016-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782081", "@fin": "2018-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033712889", "@fin": "2016-12-31", "@num": "1010", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392610", "@fin": 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Les véhicules immatriculés dans la catégorie des voitures particulières, possédés ou utilisés par les sociétés, sont soumis à une taxe annuelle non déductible pour l'établissement de l'impôt sur les sociétés et dont le montant est fixé à :
\n
4.600 F pour les véhicules dont la puissance fiscale n'excède pas 7 CV ;
\n
10.000 F pour les autres véhicules (1).
\n
La taxe n'est toutefois pas applicable aux véhicules destinés exclusivement soit à la vente, soit à la location de courte durée, soit à l'exécution d'un service de transport à la disposition du public, lorsque ces opérations correspondent à l'activité normale de la société propriétaire.
\n
Le décret institutif (2) fixe les modalités d'assiette de la taxe, ainsi que les cas d'exonération en ce qui concerne les véhicules de fabrication ancienne.
\n
La taxe est perçue par voie de timbre dans des conditions fixées par décret (3) et recouvrée sous les mêmes sanctions que la taxe différentielle sur les véhicules à moteur.
\n
Lorsqu'elle est exigible en raison des véhicules pris en location, la taxe est à la charge de la société locataire. Les conditions d'application du présent alinéa sont fixées par décret (2).
\n
(1) Ces taux sont applicables à compter de la période d'imposition s'ouvrant le 1er octobre 1983.
\n
(2) Annexe II, art. 310 C à 310 E.
\n
(3) Annexe III, art. 406 bis.
" } }, "LEGIARTI000006311362": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-12-31", "DATE_DEBUT": "1985-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311362", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311362.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1010AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880778", "#text": "Loi 84-1208 1984-12-29 art. 18 IV finances pour 1985 JORF 30 décembre 1984 entrée en vigueur le 1er janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000020031787", "@num": "53", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017885074", "@num": "6", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020000119", "@num": "61", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000045759094", "@num": "1", "#text": "Arrêté du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "#text": "CGIAN2 310 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 406 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (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": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469219", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872552", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378288", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299756", "@num": "406 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025749605", "@num": "18-0 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107018", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162988", "@fin": "1987-12-31", "#text": "TAXE SUR LES VEHICULES A MOTEUR", "@debut": "1980-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147168", "@fin": "1989-01-01", "#text": "AUTRES DROITS ET TAXES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133879", "@fin": "1989-01-01", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048585365", "@fin": "1979-07-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311357", "@fin": "1980-01-19", "@num": "1010", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311358", "@fin": "1982-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311359", "@fin": "1983-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311360", "@fin": "1983-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311361", "@fin": "1985-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311362", "@fin": "1987-12-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311363", "@fin": "1989-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311364", "@fin": "1990-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311365", "@fin": "1998-04-22", "@num": "1010", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311366", "@fin": "2000-03-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311367", "@fin": "2002-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311368", "@fin": "2005-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311369", "@fin": "2010-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2005-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378261", "@fin": "2011-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2010-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013537", "@fin": "2014-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418315", "@fin": "2014-05-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042801", "@fin": "2016-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782081", "@fin": "2018-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033712889", "@fin": "2016-12-31", "@num": "1010", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392610", "@fin": "2019-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990222", "@fin": 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Les véhicules immatriculés dans la catégorie des voitures particulières, possédés ou utilisés par les sociétés, sont soumis à une taxe annuelle non déductible pour l'établissement de l'impôt sur les sociétés et dont le montant est fixé à :
\n
4.800 F pour les véhicules dont la puissance fiscale n'excède pas 7 CV ;
\n
10.500 F pour les autres véhicules (1).
\n
La taxe n'est toutefois pas applicable aux véhicules destinés exclusivement soit à la vente, soit à la location de courte durée, soit à l'exécution d'un service de transport à la disposition du public, lorsque ces opérations correspondent à l'activité normale de la société propriétaire.
\n
Le décret institutif (2) fixe les modalités d'assiette de la taxe, ainsi que les cas d'exonération en ce qui concerne les véhicules de fabrication ancienne.
\n
La taxe est perçue par voie de timbre dans des conditions fixées par décret (3) et recouvrée sous les mêmes sanctions que la taxe différentielle sur les véhicules à moteur.
\n
Lorsqu'elle est exigible en raison des véhicules pris en location, la taxe est à la charge de la société locataire. Les conditions d'application du présent alinéa sont fixées par décret (2).
\n
(1) Ces taux sont applicables à compter de la période d'imposition s'ouvrant le 1er octobre 1984.
\n
(2) Annexe II, art. 310 C à 310 E.
\n
(3) Annexe III, art. 406 bis.
" } }, "LEGIARTI000006311363": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311363", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311363.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1010AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 310 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 406 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275223", "@num": "29", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 29 () JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000020031787", "@num": "53", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017885074", "@num": "6", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020000119", "@num": "61", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000045759094", "@num": "1", "#text": "Arrêté du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (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": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469219", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872552", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378288", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299756", "@num": "406 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025749605", "@num": "18-0 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107018", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179745", "@fin": "2022-01-01", "#text": "II : Taxe sur les véhicules des sociétés", "@debut": "1987-12-31" }, { "@id": "LEGISCTA000042910600", "@fin": "2021-12-30", "#text": "II : Taxes à l'utilisation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162648", "@fin": "2022-01-01", "#text": "Section III : Taxes sur les véhicules à moteur", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048585365", "@fin": "1979-07-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311357", "@fin": "1980-01-19", "@num": "1010", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311358", "@fin": "1982-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311359", "@fin": "1983-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311360", "@fin": "1983-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311361", "@fin": "1985-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311362", "@fin": "1987-12-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311363", "@fin": "1989-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311364", "@fin": "1990-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311365", "@fin": "1998-04-22", "@num": "1010", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311366", "@fin": "2000-03-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311367", "@fin": "2002-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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"1010", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042932991", "@fin": "2021-12-30", "@num": "1010", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les véhicules immatriculés dans la catégorie des voitures particulières, possédés ou utilisés par les sociétés, sont soumis à une taxe annuelle non déductible pour l'établissement de l'impôt sur les sociétés et dont le montant est fixé à :
\n
4.800 F pour les véhicules dont la puissance fiscale n'excède pas 7 CV ;
\n
10.500 F pour les autres véhicules (1).
\n
La taxe n'est toutefois pas applicable aux véhicules destinés exclusivement soit à la vente, soit à la location de courte durée, soit à l'exécution d'un service de transport à la disposition du public, lorsque ces opérations correspondent à l'activité normale de la société propriétaire.
\n
Le décret institutif (2) fixe les modalités d'assiette de la taxe, ainsi que les cas d'exonération en ce qui concerne les véhicules de fabrication ancienne.
\n
La taxe est perçue par voie de timbre dans des conditions fixées par décret (3).
\n
Lorsqu'elle est exigible en raison des véhicules pris en location, la taxe est à la charge de la société locataire. Les conditions d'application du présent alinéa sont fixées par décret (2).
\n
(1) Ces taux sont applicables à compter de la période d'imposition s'ouvrant le 1er octobre 1984.
\n
(2) Annexe II, art. 310 C à 310 E.
\n
(3) Annexe III, art. 406 bis.
" } }, "LEGIARTI000006311364": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1989-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006311364", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311364.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1010AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045759094", "@num": "1", "#text": "Arrêté du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "#text": "CGIAN2 310 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 406 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000020031787", "@num": "53", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017885074", "@num": "6", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020000119", "@num": "61", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (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": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469219", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872552", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378288", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299756", "@num": "406 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025749605", "@num": "18-0 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107018", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi n°89-936 du 29 décembre 1989 - art. 52 () JORF 30 décembre 1989, modification directe incorporée dans l'édition du 15 juin 1990", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179745", "@fin": "2022-01-01", "#text": "II : Taxe sur les véhicules des sociétés", "@debut": "1987-12-31" }, { "@id": "LEGISCTA000042910600", "@fin": "2021-12-30", "#text": "II : Taxes à l'utilisation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162648", "@fin": "2022-01-01", "#text": "Section III : Taxes sur les véhicules à moteur", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048585365", "@fin": "1979-07-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311357", "@fin": "1980-01-19", "@num": "1010", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311358", "@fin": "1982-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311359", "@fin": "1983-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311360", "@fin": "1983-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311361", "@fin": "1985-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311362", "@fin": "1987-12-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311363", "@fin": "1989-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311364", "@fin": "1990-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311365", "@fin": "1998-04-22", "@num": "1010", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311366", "@fin": "2000-03-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311367", "@fin": "2002-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311368", "@fin": "2005-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311369", "@fin": "2010-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2005-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378261", "@fin": "2011-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2010-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013537", "@fin": "2014-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418315", "@fin": "2014-05-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042801", "@fin": "2016-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2014-05-30", 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"1010", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042932991", "@fin": "2021-12-30", "@num": "1010", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les véhicules immatriculés dans la catégorie des voitures particulières, possédés ou utilisés par les sociétés, sont soumis à une taxe annuelle non déductible pour l'établissement de l'impôt sur les sociétés et dont le montant est fixé à :
\n
5.700 F pour les véhicules dont la puissance fiscale n'excède pas 7 CV ;
\n
12.500 F pour les autres véhicules (1).
\n
La taxe n'est toutefois pas applicable aux véhicules destinés exclusivement soit à la vente, soit à la location de courte durée, soit à l'exécution d'un service de transport à la disposition du public, lorsque ces opérations correspondent à l'activité normale de la société propriétaire.
\n
Le décret institutif (2) fixe les modalités d'assiette de la taxe, ainsi que les cas d'exonération en ce qui concerne les véhicules de fabrication ancienne.
\n
La taxe est perçue par voie de timbre dans des conditions fixées par décret (3).
\n
Lorsqu'elle est exigible en raison des véhicules pris en location, la taxe est à la charge de la société locataire. Les conditions d'application du présent alinéa sont fixées par décret (2).
\n
(1) Ces taux sont applicables à compter de la période d'imposition s'ouvrant le 1er octobre 1989.
\n
(2) Annexe II, art. 310 C à 310 E.
\n
(3) Annexe III, art. 406 bis.
" } }, "LEGIARTI000006311365": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006311365", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311365.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1010AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317996", "@num": "47", "#text": "Loi - art. 47 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000020031787", "@num": "53", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017885074", "@num": "6", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020000119", "@num": "61", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000045759094", "@num": "1", "#text": "Arrêté du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "#text": "CGIAN2 310 C, 310 D, 310 E, 406 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (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": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469219", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872552", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378288", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299756", "@num": "406 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025749605", "@num": "18-0 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107018", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Jurisprudence 1996-05-31 7M-4-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179745", "@fin": "2022-01-01", "#text": "II : Taxe sur les véhicules des sociétés", "@debut": "1987-12-31" }, { "@id": "LEGISCTA000042910600", "@fin": "2021-12-30", "#text": "II : Taxes à l'utilisation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162648", "@fin": "2022-01-01", "#text": "Section III : Taxes sur les véhicules à moteur", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048585365", "@fin": "1979-07-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311357", "@fin": "1980-01-19", "@num": "1010", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311358", "@fin": "1982-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311359", "@fin": "1983-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311360", "@fin": "1983-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311361", "@fin": "1985-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311362", "@fin": "1987-12-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311363", "@fin": "1989-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311364", "@fin": "1990-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311365", "@fin": "1998-04-22", "@num": "1010", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311366", "@fin": "2000-03-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311367", "@fin": "2002-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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"1010", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042932991", "@fin": "2021-12-30", "@num": "1010", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les véhicules immatriculés dans la catégorie des voitures particulières, possédés ou utilisés par les sociétés, sont soumis à une taxe annuelle non déductible pour l'établissement de l'impôt sur les sociétés et dont le montant est fixé à :
\n
5.880 F pour les véhicules dont la puissance fiscale n'excède pas 7 CV ;
\n
12.900 F pour les autres véhicules (1).
\n
La taxe n'est toutefois pas applicable aux véhicules destinés exclusivement soit à la vente, soit à la location de courte durée, soit à l'exécution d'un service de transport à la disposition du public, lorsque ces opérations correspondent à l'activité normale de la société propriétaire.
\n
Le décret institutif (2) fixe les modalités d'assiette de la taxe, ainsi que les cas d'exonération en ce qui concerne les véhicules de fabrication ancienne.
\n
La taxe est perçue par voie de timbre dans des conditions fixées par décret (3).
\n
Lorsqu'elle est exigible en raison des véhicules pris en location, la taxe est à la charge de la société locataire. Les conditions d'application du présent alinéa sont fixées par décret (3).
\n
(1) Ces taux sont applicables à compter de la période d'imposition s'ouvrant le 1er octobre 1990.
\n
(2) Annexe II, art. 310 C à 310 E.
\n
(3) Annexe III, art. 406 bis.
\n

" } }, "LEGIARTI000006311366": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006311366", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311366.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1010AAXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 310 C, 310 D, 310 E, 406 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006319983", "@num": "31", "#text": "Loi - art. 31 (V) JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000569621", "#text": "Loi 97-1269 1997-12-30 art. 31 II", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000740653", "#text": "Décret 98-400 1998-05-22", "@sens": "source", "@cidtexte": "JORFTEXT000000740653", "@nortexte": "ECOF9800021D", "@numtexte": "98-400", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-22" }, { "@id": "LEGIARTI000020031787", "@num": "53", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017885074", "@num": "6", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020000119", "@num": "61", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000045759094", "@num": "1", "#text": "Arrêté du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (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": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469219", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872552", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378288", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299756", "@num": "406 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025749605", "@num": "18-0 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107018", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1998-01-08 7M-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-01-15 7M-4-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-11-03 7M-8-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Jurisprudence 1999-04-19 7M-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179745", "@fin": "2022-01-01", "#text": "II : Taxe sur les véhicules des sociétés", "@debut": "1987-12-31" }, { "@id": "LEGISCTA000042910600", "@fin": "2021-12-30", "#text": "II : Taxes à l'utilisation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162648", "@fin": "2022-01-01", "#text": "Section III : Taxes sur les véhicules à moteur", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048585365", "@fin": "1979-07-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311357", "@fin": "1980-01-19", "@num": "1010", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311358", "@fin": "1982-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311359", "@fin": "1983-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311360", "@fin": "1983-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311361", "@fin": "1985-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311362", "@fin": "1987-12-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311363", "@fin": "1989-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311364", "@fin": "1990-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311365", "@fin": "1998-04-22", "@num": "1010", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311366", "@fin": "2000-03-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311367", "@fin": "2002-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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"1010", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042932991", "@fin": "2021-12-30", "@num": "1010", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les véhicules immatriculés dans la catégorie des voitures particulières, possédés ou utilisés par les sociétés, sont soumis à une taxe annuelle non déductible pour l'établissement de l'impôt sur les sociétés et dont le montant est fixé à :
\n
a) ((6.800 F)) (M) (1) pour les véhicules dont la puissance fiscale n'excède pas 7 CV ;
\n
b) ((4.800 F)) (M) (1) pour les autres véhicules.
\n
La taxe n'est toutefois pas applicable aux véhicules destinés exclusivement soit à la vente, soit à la location de courte durée, soit à l'exécution d'un service de transport à la disposition du public, lorsque ces opérations correspondent à l'activité normale de la société propriétaire.
\n
Le décret institutif (2) fixe les modalités d'assiette de la taxe, ainsi que les cas d'exonération en ce qui concerne les véhicules de fabrication ancienne.
\n
La taxe est perçue par voie de timbre dans des conditions fixées par décret (3).
\n
Lorsqu'elle est exigible en raison des véhicules pris en location, la taxe est à la charge de la société locataire. Les conditions d'application du présent alinéa sont fixées par décret (3).
\n
(M) Modification.
\n
(1) Ces taux sont applicables à compter de la période d'imposition s'ouvrant le 1er octobre 1997.
\n
(2) Annexe II, art. 310 C à 310 E.
\n
(3) Annexe III, art. 406 bis.
" } }, "LEGIARTI000006311367": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311367", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311367.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1010AAXXXXXAK" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320580", "@num": "47", "#text": "Loi - art. 47 (P) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000020031787", "@num": "53", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017885074", "@num": "6", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020000119", "@num": "61", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000045759094", "@num": "1", "#text": "Arrêté du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "#text": "CGIAN2 310 C, 310 D, 310 E, 406 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (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": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469219", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872552", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378288", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299756", "@num": "406 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025749605", "@num": "18-0 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107018", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1998-01-08 7M-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-01-15 7M-4-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-11-03 7M-8-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-11-24 7M-9-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-31 7M-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-02-10 7M-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Jurisprudence 1999-04-19 7M-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Jurisprudence 2001-02-22 7M-2-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179745", "@fin": "2022-01-01", "#text": "II : Taxe sur les véhicules des sociétés", "@debut": "1987-12-31" }, { "@id": "LEGISCTA000042910600", "@fin": "2021-12-30", "#text": "II : Taxes à l'utilisation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162648", "@fin": "2022-01-01", "#text": "Section III : Taxes sur les véhicules à moteur", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048585365", "@fin": "1979-07-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311357", "@fin": "1980-01-19", "@num": "1010", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311358", "@fin": "1982-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311359", "@fin": "1983-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311360", "@fin": "1983-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311361", "@fin": "1985-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311362", "@fin": "1987-12-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311363", "@fin": "1989-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311364", "@fin": "1990-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311365", "@fin": "1998-04-22", "@num": "1010", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311366", "@fin": "2000-03-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311367", "@fin": "2002-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311368", "@fin": "2005-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311369", "@fin": "2010-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2005-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378261", "@fin": "2011-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2010-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013537", "@fin": "2014-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418315", "@fin": "2014-05-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042801", "@fin": "2016-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782081", "@fin": "2018-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033712889", "@fin": "2016-12-31", "@num": "1010", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392610", "@fin": "2019-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990222", "@fin": "2020-03-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469214", "@fin": "2020-12-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910562", "@fin": "2022-01-01", "@num": "1010", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042932991", "@fin": "2021-12-30", "@num": "1010", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les véhicules immatriculés dans la catégorie des voitures particulières, possédés ou utilisés par les sociétés, sont soumis à une taxe annuelle non déductible pour l'établissement de l'impôt sur les sociétés et dont le montant est fixé à :
\n
a) 7.400 F (1) pour les véhicules dont la puissance fiscale n'excède pas 7 CV ;
\n
b) 16.000 F (1) pour les autres véhicules.
\n
La taxe n'est toutefois pas applicable aux véhicules destinés exclusivement soit à la vente, soit à la location de courte durée, soit à l'exécution d'un service de transport à la disposition du public, lorsque ces opérations correspondent à l'activité normale de la société propriétaire.
\n
Le décret institutif (2) fixe les modalités d'assiette de la taxe, ainsi que les cas d'exonération en ce qui concerne les véhicules de fabrication ancienne.
\n
La taxe est perçue par voie de timbre dans des conditions fixées par décret (3).
\n
Lorsqu'elle est exigible en raison des véhicules pris en location, la taxe est à la charge de la société locataire. Les conditions d'application du présent alinéa sont fixées par décret (3).
\n
(1) Ces dispositions s'appliquent à compter de la période d'imposition s'ouvrant le 1er octobre 1999.
\n
(2) Annexe II, art. 310 C à 310 E.
\n
(3) Annexe III, art. 406 bis.
" } }, "LEGIARTI000006311368": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-10-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311368", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311368.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1010AAXXXXXAL" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 310 C à 310 E de l'annexe II.
\n
(2) Voir l'article 406 bis de l'annexe III.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716530", "@num": "7", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 7 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000020031787", "@num": "53", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017885074", "@num": "6", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020000119", "@num": "61", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000045759094", "@num": "1", "#text": "Arrêté du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "#text": "CGIAN2 310 C, 310 D, 310 E, 406 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (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": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469219", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872552", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378288", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299756", "@num": "406 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025749605", "@num": "18-0 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107018", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-11-03 7M-8-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-11-24 7M-9-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-31 7M-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-02-10 7M-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Jurisprudence 1999-04-19 7M-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Jurisprudence 2001-02-22 7M-2-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179745", "@fin": "2022-01-01", "#text": "II : Taxe sur les véhicules des sociétés", "@debut": "1987-12-31" }, { "@id": "LEGISCTA000042910600", "@fin": "2021-12-30", "#text": "II : Taxes à l'utilisation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162648", "@fin": "2022-01-01", "#text": "Section III : Taxes sur les véhicules à moteur", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048585365", "@fin": "1979-07-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311357", "@fin": "1980-01-19", "@num": "1010", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311358", "@fin": "1982-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311359", "@fin": "1983-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311360", "@fin": "1983-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311361", "@fin": "1985-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311362", "@fin": "1987-12-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311363", "@fin": "1989-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311364", "@fin": "1990-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311365", "@fin": "1998-04-22", "@num": "1010", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311366", "@fin": "2000-03-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311367", "@fin": "2002-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311368", "@fin": "2005-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311369", "@fin": "2010-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2005-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378261", "@fin": "2011-10-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2010-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013537", "@fin": "2014-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418315", "@fin": "2014-05-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042801", "@fin": "2016-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782081", "@fin": "2018-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033712889", "@fin": "2016-12-31", "@num": "1010", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392610", "@fin": "2019-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990222", "@fin": "2020-03-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469214", "@fin": "2020-12-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910562", "@fin": "2022-01-01", "@num": "1010", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042932991", "@fin": "2021-12-30", "@num": "1010", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les véhicules immatriculés dans la catégorie des voitures particulières, possédés ou utilisés par les sociétés, sont soumis à une taxe annuelle non déductible pour l'établissement de l'impôt sur les sociétés et dont le montant est fixé à :
\n
a) 1 130 euros pour les véhicules dont la puissance fiscale n'excède pas 7 CV ;
\n
b) 2 440 euros pour les autres véhicules.
\n
La taxe n'est toutefois pas applicable aux véhicules destinés exclusivement soit à la vente, soit à la location de courte durée, soit à l'exécution d'un service de transport à la disposition du public, lorsque ces opérations correspondent à l'activité normale de la société propriétaire.
\n
Le décret institutif (1) fixe les modalités d'assiette de la taxe, ainsi que les cas d'exonération en ce qui concerne les véhicules de fabrication ancienne.
\n
La taxe est perçue par voie de timbre dans des conditions fixées par décret (2).
\n
Lorsqu'elle est exigible en raison des véhicules pris en location, la taxe est à la charge de la société locataire. Les conditions d'application du présent alinéa sont fixées par décret (2).
" } }, "LEGIARTI000006311369": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-10-01", "DATE_DEBUT": "2005-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311369", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311369.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1010AAXXXXXAM" } }, "NOTA": { "CONTENU": "
Loi 2005-1719 2005-12-30 art. 15 IV Finances pour 2006 :
\" Les dispositions des I, II et III s'appliquent aux périodes d'imposition ouvertes à compter du 1er octobre 2005. \"
\n
Loi 2005-1719 2005-12-30 art. 14 V Finances pour 2006 :
\" Les dispositions prévues aux 1°,2° et 4° du I s'appliquent aux périodes d'imposition ouvertes à compter du 1er octobre 2005. Celles prévues au 3° du I s'appliquent aux périodes d'imposition ouvertes à compter du 1er octobre 2006.
" }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000634802", "#text": "Loi 2005-1719 2005-12-30 art. 14 I, II art. 15 I Finances pour 2006 JORF 31 décembre 2005 en vigueur le 1er octobre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322420", "@num": "14", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 14 (V) JORF 31 décembre 2005 en vigueur le 1er octobre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000020031787", "@num": "53", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017885074", "@num": "6", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020000119", "@num": "61", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000045759094", "@num": "1", "#text": "Arrêté du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (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": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469219", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872552", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378288", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299756", "@num": "406 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025749605", "@num": "18-0 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107018", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179745", "@fin": "2022-01-01", "#text": "II : Taxe sur les véhicules des sociétés", "@debut": "1987-12-31" }, { "@id": "LEGISCTA000042910600", "@fin": "2021-12-30", "#text": "II : Taxes à l'utilisation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162648", "@fin": "2022-01-01", "#text": "Section III : Taxes sur les véhicules à moteur", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. 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"@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311357", "@fin": "1980-01-19", "@num": "1010", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311358", "@fin": "1982-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311359", "@fin": "1983-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311360", "@fin": "1983-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311361", "@fin": "1985-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311362", "@fin": "1987-12-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311363", "@fin": "1989-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311364", "@fin": "1990-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311365", "@fin": "1998-04-22", "@num": "1010", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311366", "@fin": "2000-03-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311367", "@fin": "2002-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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Les sociétés sont soumises à une taxe annuelle à raison des véhicules qu'elles utilisent en France quel que soit l'Etat dans lequel ils sont immatriculés, ou qu'elles possèdent et qui sont immatriculés en France, lorsque ces véhicules sont immatriculés dans la catégorie des voitures particulières au sens du 1 du C de l'annexe II à la directive 70/156/CEE du Conseil, du 6 février 1970, concernant le rapprochement des législations des Etats membres relatives à la réception des véhicules à moteur et de leurs remorques.
\n
a) Pour les véhicules ayant fait l'objet d'une réception communautaire au sens de la même directive et dont la première mise en circulation intervient à compter du 1er juin 2004, et qui n'étaient pas possédés ou utilisés par la société avant le 1er janvier 2006, le tarif applicable est le suivant :
\n
\n TAUX D'EMISSION DE DIOXYDE de carbone (en grammes par kilomètre)
\n TARIF applicable par gramme de dioxyde de carbone (en euros)
\n
\n Inférieur ou égal à 100
\n
2
\n Supérieur à 100 et inférieur ou égal à 120
\n
4
\n Supérieur à 120 et inférieur ou égal à 140
\n
5
\n Supérieur à 140 et inférieur ou égal à 160
\n 10
\n Supérieur à 160 et inférieur ou égal à 200
\n 15
\n Supérieur à 200 et inférieur ou égal à 250
\n 17
\n Supérieur à 250
\n 19
\n
\n
b) Pour les véhicules autres que ceux mentionnés au a, le tarif applicable est le suivant :
\n
\n PUISSANCE FISCALE (en chevaux-vapeur)
\n TARIF applicable (en euros)
\n
\n Inférieure ou égale à 4
\n 750
\n De 5 à 7
\n 1 400
\n De 8 à 11
\n 3 000
\n De 12 à 16
\n 3 600
\n Supérieure à 16
\n 4 500
\n
La taxe n'est toutefois pas applicable aux véhicules destinés exclusivement soit à la vente, soit à la location de courte durée, soit à l'exécution d'un service de transport à la disposition du public, lorsque ces opérations correspondent à l'activité normale de la société propriétaire.
\n
Le décret institutif fixe les modalités d'assiette de la taxe.
\n
La taxe est acquittée sur déclaration dans des conditions fixées par décret.
\n
Elle n'est pas déductible pour l'établissement de l'impôt sur les sociétés.
\n
Lorsqu'elle est exigible en raison des véhicules pris en location, la taxe est à la charge de la société locataire. Les conditions d'application du présent alinéa sont fixées par décret.
" } }, "LEGIARTI000023378261": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-10-01", "DATE_DEBUT": "2010-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023378261", "URL": "article/LEGI/ARTI/00/00/23/37/82/LEGIARTI000023378261.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020031787", "@num": "53", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017885074", "@num": "6", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020000119", "@num": "61", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000023347117", "@num": "24", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000045759094", "@num": "1", "#text": "Arrêté du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. 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Les sociétés sont soumises à une taxe annuelle à raison des véhicules de tourisme qu'elles utilisent en France, quel que soit l'Etat dans lequel ils sont immatriculés, ou qu'elles possèdent et qui sont immatriculés en France. Sont considérés comme véhicules de tourisme les voitures particulières au sens du 1 du C de l'annexe II à la directive 2007/46/CE du Parlement européen et du Conseil, du 5 septembre 2007, établissant un cadre pour la réception des véhicules à moteur, de leurs remorques et des systèmes, des composants et des entités techniques destinés à ces véhicules, ainsi que les véhicules à usages multiples qui, tout en étant classés en catégorie N1 au sens de cette même annexe, sont destinés au transport de voyageurs et de leurs bagages ou de leurs biens.

a) Pour les véhicules ayant fait l'objet d'une réception communautaire au sens de la même directive et dont la première mise en circulation intervient à compter du 1er juin 2004, et qui n'étaient pas possédés ou utilisés par la société avant le 1er janvier 2006, le tarif applicable est le suivant :

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

TAUX D'EMISSION DE DIOXYDE de carbone (en grammes par kilomètre)	\n TARIF applicable par gramme de dioxyde de carbone (en euros) \n
\n Inférieur ou égal à 100 \n	2
\n Supérieur à 100 et inférieur ou égal à 120 \n	4
\n Supérieur à 120 et inférieur ou égal à 140 \n	5
\n Supérieur à 140 et inférieur ou égal à 160 \n	10
\n Supérieur à 160 et inférieur ou égal à 200 \n	15
\n Supérieur à 200 et inférieur ou égal à 250 \n	17
\n Supérieur à 250 \n	19

\n
\n

b) Pour les véhicules autres que ceux mentionnés au a, le tarif applicable est le suivant :

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

\n PUISSANCE FISCALE (en chevaux-vapeur) \n	TARIF applicable (en euros)
\n Inférieure ou égale à 4 \n	750
\n De 5 à 7 \n	\n 1 400 \n \n
De 8 à 11	\n 3 000 \n \n
De 12 à 16	\n 3 600 \n \n
Supérieure à 16	\n 4 500 \n \n

La taxe n'est toutefois pas applicable aux véhicules destinés exclusivement soit à la vente, soit à la location de courte durée, soit à l'exécution d'un service de transport à la disposition du public, lorsque ces opérations correspondent à l'activité normale de la société propriétaire.

Le décret institutif fixe les modalités d'assiette de la taxe.

La taxe est acquittée sur déclaration dans des conditions fixées par décret.

Elle n'est pas déductible pour l'établissement de l'impôt sur les sociétés.

Lorsqu'elle est exigible en raison des véhicules pris en location, la taxe est à la charge de la société locataire. Les conditions d'application du présent alinéa sont fixées par décret.

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L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (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": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469219", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872552", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378288", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299756", "@num": "406 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025749605", "@num": "18-0 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107018", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. 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"1010", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042932991", "@fin": "2021-12-30", "@num": "1010", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

\n TAUX D'ÉMISSION DE DIOXYDE DE CARBONE \n (en grammes par kilomètre) \n \n	\n \n TARIF APPLICABLE \n par gramme de dioxyde \n de carbone \n (en euros) \n \n
\n Inférieur ou égal à 50 \n	\n 0 \n
\n Supérieur à 50 et inférieur ou égal à 100 \n	\n 2 \n
\n Supérieur à 100 et inférieur ou égal à 120 \n	\n 4 \n
\n Supérieur à 120 et inférieur ou égal à 140 \n	\n 5,5 \n
\n Supérieur à 140 et inférieur ou égal à 160 \n	\n 11,5 \n
\n Supérieur à 160 et inférieur ou égal à 200 \n	\n 18 \n
\n Supérieur à 200 et inférieur ou égal à 250 \n	\n 21,5 \n
\n Supérieur à 250 \n	\n 27 \n

b) Pour les véhicules autres que ceux mentionnés au a, le tarif applicable est le suivant :

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

\n PUISSANCE FISCALE \n (en chevaux-vapeur) \n \n	\n TARIF APPLICABLE \n (en euros) \n \n
\n Inférieure ou égale à 3 \n	\n 750 \n
\n De 4 à 6 \n	\n 1 400 \n
\n De 7 à 10 \n	\n 3 000 \n
\n De 11 à 15 \n	\n 3 600 \n
\n Supérieure à 15 \n	\n 4 500 \n

Le décret institutif fixe les modalités d'assiette de la taxe.

La taxe est acquittée sur déclaration dans des conditions fixées par décret.

Elle n'est pas déductible pour l'établissement de l'impôt sur les sociétés.

Lorsqu'elle est exigible en raison des véhicules pris en location, la taxe est à la charge de la société locataire. Les conditions d'application du présent alinéa sont fixées par décret.

" } }, "LEGIARTI000028418315": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028418315", "URL": "article/LEGI/ARTI/00/00/28/41/83/LEGIARTI000028418315.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 30 III de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, les dispositions de l'article 1010, dans leur rédaction issue de la présente loi, s'appliquent à compter de la période d'imposition s'ouvrant le 1er octobre 2013. Une fraction de la taxe définie à l'article 1010 est affectée à l'Etat à hauteur de 150 millions d'euros en 2014.

\n
\n
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I. - Les sociétés sont soumises à une taxe annuelle à raison des véhicules de tourisme qu'elles utilisent en France, quel que soit l'Etat dans lequel ils sont immatriculés, ou qu'elles possèdent et qui sont immatriculés en France. Sont considérés comme véhicules de tourisme les voitures particulières au sens du 1 du C de l'annexe II à la directive 2007/46/CE du Parlement européen et du Conseil, du 5 septembre 2007, établissant un cadre pour la réception des véhicules à moteur, de leurs remorques et des systèmes, des composants et des entités techniques destinés à ces véhicules, ainsi que les véhicules à usages multiples qui, tout en étant classés en catégorie N1 au sens de cette même annexe, sont destinés au transport de voyageurs et de leurs bagages ou de leurs biens.

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Le montant de la taxe est égal à la somme des deux composantes, dont le tarif est déterminé en application, respectivement, du a ou du b, d'une part, et du c, d'autre part.

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

\n TAUX D'ÉMISSION DE DIOXYDE DE CARBONE \n (en grammes par kilomètre) \n \n	\n \n TARIF APPLICABLE \n par gramme de dioxyde \n de carbone \n (en euros) \n \n
\n Inférieur ou égal à 50 \n	\n 0 \n
\n Supérieur à 50 et inférieur ou égal à 100 \n	\n 2 \n
\n Supérieur à 100 et inférieur ou égal à 120 \n	\n 4 \n
\n Supérieur à 120 et inférieur ou égal à 140 \n	\n 5,5 \n
\n Supérieur à 140 et inférieur ou égal à 160 \n	\n 11,5 \n
\n Supérieur à 160 et inférieur ou égal à 200 \n	\n 18 \n
\n Supérieur à 200 et inférieur ou égal à 250 \n	\n 21,5 \n
\n Supérieur à 250 \n	\n 27 \n

b) Pour les véhicules autres que ceux mentionnés au a, le tarif applicable est le suivant :

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

\n PUISSANCE FISCALE \n (en chevaux-vapeur) \n \n	\n TARIF APPLICABLE \n (en euros) \n \n
\n Inférieure ou égale à 3 \n	\n 750 \n
\n De 4 à 6 \n	\n 1 400 \n
\n De 7 à 10 \n	\n 3 000 \n
\n De 11 à 15 \n	\n 3 600 \n
\n Supérieure à 15 \n	\n 4 500 \n

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\n
\n
\n

Les véhicules combinant l'énergie électrique et une motorisation à l'essence ou au gazole dont les émissions sont inférieures ou égales à 110 grammes de dioxyde de carbone par kilomètre parcouru sont exonérés de la composante de la taxe prévue aux a et b pendant une période de huit trimestres, décomptée à partir du premier jour du premier trimestre en cours à la date de première mise en circulation du véhicule.
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c. Le tarif applicable à la composante relative aux émissions de polluants atmosphériques, déterminé en fonction du type de carburant, est le suivant :
\n

\n
(En euros)

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\n
\n

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

\n ANNÉE DE PREMIÈRE MISE \n en circulation du véhicule \n	\n ESSENCE \n et assimilé \n	\n DIESEL \n et assimilé \n
\n Jusqu'au 31 décembre 1996 \n	\n 70 \n	\n 600 \n
\n De 1997 à 2000 \n	\n 45 \n	\n 400 \n
\n De 2001 à 2005 \n	\n 45 \n	\n 300 \n
\n De 2006 à 2010 \n	\n 45 \n	\n 100 \n
\n A compter de 2011 \n	\n 20 \n	\n 40 \n

\n\n

\n
\n
Les mots : \"Diesel et assimilé” désignent les véhicules ayant une motorisation au gazole ainsi que les véhicules combinant une motorisation électrique et une motorisation au gazole émettant plus de 110 grammes de dioxyde de carbone par kilomètre parcouru.
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Les mots : \"Essence et assimilé” désignent des véhicules autres que ceux mentionnés au troisième alinéa du présent c.
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Ce tarif ne s'applique pas aux véhicules fonctionnant exclusivement au moyen de l'énergie électrique.
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\n
\n

Le décret institutif fixe les modalités d'assiette de la taxe.

II. - La taxe est acquittée sur déclaration dans des conditions fixées par décret.

Elle n'est pas déductible pour l'établissement de l'impôt sur les sociétés.

Lorsqu'elle est exigible en raison des véhicules pris en location, la taxe est à la charge de la société locataire. Les conditions d'application du présent alinéa sont fixées par décret.

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L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (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": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469219", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872552", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378288", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299756", "@num": "406 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025749605", "@num": "18-0 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107018", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. 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Le montant de la taxe est égal à la somme des deux composantes, dont le tarif est déterminé en application, respectivement, du a ou du b, d'une part, et du c, d'autre part.

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

\n TAUX D'ÉMISSION DE DIOXYDE DE CARBONE \n (en grammes par kilomètre) \n \n	\n \n TARIF APPLICABLE \n par gramme de dioxyde \n de carbone \n (en euros) \n \n
\n Inférieur ou égal à 50 \n	\n 0 \n
\n Supérieur à 50 et inférieur ou égal à 100 \n	\n 2 \n
\n Supérieur à 100 et inférieur ou égal à 120 \n	\n 4 \n
\n Supérieur à 120 et inférieur ou égal à 140 \n	\n 5,5 \n
\n Supérieur à 140 et inférieur ou égal à 160 \n	\n 11,5 \n
\n Supérieur à 160 et inférieur ou égal à 200 \n	\n 18 \n
\n Supérieur à 200 et inférieur ou égal à 250 \n	\n 21,5 \n
\n Supérieur à 250 \n	\n 27 \n

b) Pour les véhicules autres que ceux mentionnés au a, le tarif applicable est le suivant :

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

\n PUISSANCE FISCALE \n (en chevaux-vapeur) \n \n	\n TARIF APPLICABLE \n (en euros) \n \n
\n Inférieure ou égale à 3 \n	\n 750 \n
\n De 4 à 6 \n	\n 1 400 \n
\n De 7 à 10 \n	\n 3 000 \n
\n De 11 à 15 \n	\n 3 600 \n
\n Supérieure à 15 \n	\n 4 500 \n

c. Le tarif applicable à la composante relative aux émissions de polluants atmosphériques, déterminé en fonction du type de carburant, est le suivant :
\n

(En euros)

\n
\n

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

\n ANNÉE DE PREMIÈRE MISE en circulation du véhicule \n \n	\n ESSENCE et assimilé \n \n	\n DIESEL et assimilé \n \n
\n Jusqu'au 31 décembre 1996 \n	\n 70 \n	\n 600 \n
\n De 1997 à 2000 \n	\n 45 \n	\n 400 \n
\n De 2001 à 2005 \n	\n 45 \n	\n 300 \n
\n De 2006 à 2010 \n	\n 45 \n	\n 100 \n
\n A compter de 2011 \n	\n 20 \n	\n 40 \n

\n\n

Les mots : \"Diesel et assimilé” désignent les véhicules ayant une motorisation au gazole ainsi que les véhicules combinant une motorisation électrique et une motorisation au gazole émettant plus de 110 grammes de dioxyde de carbone par kilomètre parcouru.

Les mots : \"Essence et assimilé” désignent des véhicules autres que ceux mentionnés au deuxième alinéa.

Ce tarif ne s'applique pas aux véhicules fonctionnant exclusivement au moyen de l'énergie électrique.

Le décret institutif fixe les modalités d'assiette de la taxe.

II. - La taxe est acquittée sur déclaration dans des conditions fixées par décret.

Elle n'est pas déductible pour l'établissement de l'impôt sur les sociétés.

Lorsqu'elle est exigible en raison des véhicules pris en location, la taxe est à la charge de la société locataire. Les conditions d'application du présent alinéa sont fixées par décret.

" } }, "LEGIARTI000031782081": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031782081", "URL": "article/LEGI/ARTI/00/00/31/78/20/LEGIARTI000031782081.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (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": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469219", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872552", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378288", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299756", "@num": "406 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025749605", "@num": "18-0 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107018", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. 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I. – Les sociétés sont soumises à une taxe annuelle à raison des véhicules de tourisme qu'elles utilisent en France, quel que soit l'Etat dans lequel ils sont immatriculés, ou qu'elles possèdent et qui sont immatriculés en France. Sont considérés comme véhicules de tourisme les voitures particulières au sens du 1 du C de l'annexe II à la directive 2007/46/CE du Parlement européen et du Conseil, du 5 septembre 2007, établissant un cadre pour la réception des véhicules à moteur, de leurs remorques et des systèmes, des composants et des entités techniques destinés à ces véhicules, ainsi que les véhicules à usages multiples qui, tout en étant classés en catégorie N1 au sens de cette même annexe, sont destinés au transport de voyageurs et de leurs bagages ou de leurs biens.

Sont exonérées de cette taxe les sociétés mentionnées au premier alinéa du I à raison des véhicules accessibles en fauteuil roulant qui relèvent de la catégorie \" M1 \" et du 5.5 du A de l'annexe II de la directive précitée, à compter du 1er janvier 2017.

Un décret précise les conditions d'application du deuxième alinéa du présent I.

Le montant de la taxe est égal à la somme des deux composantes, dont le tarif est déterminé en application, respectivement, du a ou du b, d'une part, et du c, d'autre part.

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

\n TAUX D'ÉMISSION DE DIOXYDE DE CARBONE \n (en grammes par kilomètre) \n	\n \n \n\t\t\tTARIF APPLICABLE \n par gramme de dioxyde \n de carbone \n (en euros) \n
\n Inférieur ou égal à 50 \n	\n \n\t\t\t0
\n Supérieur à 50 et inférieur ou égal à 100 \n	\n \n\t\t\t2
\n Supérieur à 100 et inférieur ou égal à 120 \n	\n \n\t\t\t4
\n Supérieur à 120 et inférieur ou égal à 140 \n	\n \n\t\t\t5,5
\n Supérieur à 140 et inférieur ou égal à 160 \n	\n \n\t\t\t11,5
\n Supérieur à 160 et inférieur ou égal à 200 \n	\n \n\t\t\t18
\n Supérieur à 200 et inférieur ou égal à 250 \n	\n \n\t\t\t21,5
\n Supérieur à 250 \n	\n \n\t\t\t27

b) Pour les véhicules autres que ceux mentionnés au a, le tarif applicable est le suivant :

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

\n PUISSANCE FISCALE \n (en chevaux-vapeur) \n	\n TARIF APPLICABLE \n (en euros) \n
\n Inférieure ou égale à 3 \n	\n \n\t\t\t750
\n De 4 à 6 \n	\n \n\t\t\t1 400
\n De 7 à 10 \n	\n \n\t\t\t3 000
\n De 11 à 15 \n	\n \n\t\t\t3 600
\n Supérieure à 15 \n	\n \n\t\t\t4 500

c. Le tarif applicable à la composante relative aux émissions de polluants atmosphériques, déterminé en fonction du type de carburant, est le suivant :

(En euros)

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

\n \n\t\t\tANNÉE DE PREMIÈRE MISE\n\t\t\t en circulation du véhicule \n	\n \n\t\t\tESSENCE\n\t\t\t et assimilé \n	\n \n\t\t\tDIESEL\n\t\t\t et assimilé \n
\n \n\t\t\tJusqu'au 31 décembre 1996	\n \n\t\t\t70	\n \n\t\t\t600
\n \n\t\t\tDe 1997 à 2000	\n \n\t\t\t45	\n \n\t\t\t400
\n \n\t\t\tDe 2001 à 2005	\n \n\t\t\t45	\n \n\t\t\t300
\n \n\t\t\tDe 2006 à 2010	\n \n\t\t\t45	\n \n\t\t\t100
\n \n\t\t\tA compter de 2011	\n \n\t\t\t20	\n \n\t\t\t40

\n\n

Les mots : \" Essence et assimilé \" désignent des véhicules autres que ceux mentionnés au deuxième alinéa.

Ce tarif ne s'applique pas aux véhicules fonctionnant exclusivement au moyen de l'énergie électrique.

Le décret institutif fixe les modalités d'assiette de la taxe.

II. – La taxe est acquittée sur déclaration dans des conditions fixées par décret.

Elle n'est pas déductible pour l'établissement de l'impôt sur les sociétés.

Lorsqu'elle est exigible en raison des véhicules pris en location, la taxe est à la charge de la société locataire. Les conditions d'application du présent alinéa sont fixées par décret.

" } }, "LEGIARTI000033712889": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-31", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033712889", "URL": "article/LEGI/ARTI/00/00/33/71/28/LEGIARTI000033712889.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du II de l'article 19 de la loi n° 2016-1827 du 23 décembre 2016, ces dispositions s'appliquent aux périodes d'imposition ouvertes à compter du 1er janvier 2018.

Se reporter aux dispositions des B et C du II dudit article 19 pour les spécificités d'application des articles 1010 et 1010-0 A du code général des impôts.

\n
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L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (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": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469219", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872552", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378288", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299756", "@num": "406 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025749605", "@num": "18-0 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107018", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. 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Lorsqu'elle s'applique à des véhicules pris en location ou mis à disposition, la taxe est uniquement à la charge de la société locataire ou de la société bénéficiant de la mise à disposition.

La taxe n'est pas applicable aux véhicules destinés exclusivement soit à la vente, soit à la location de courte durée, soit à l'exécution d'un service de transport à la disposition du public, lorsque ces opérations correspondent à l'activité normale de la société propriétaire.

I bis. - Le montant de la taxe est égal à la somme des deux composantes, dont le tarif est déterminé en application, respectivement, du a ou du b, d'une part, et du c, d'autre part.

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

\n TAUX D'ÉMISSION DE DIOXYDE DE CARBONE \n (en grammes par kilomètre) \n \n	\n \n TARIF APPLICABLE \n par gramme de dioxyde \n de carbone \n (en euros) \n \n
\n Inférieur ou égal à 50 \n	\n 0 \n
\n Supérieur à 50 et inférieur ou égal à 100 \n	\n 2 \n
\n Supérieur à 100 et inférieur ou égal à 120 \n	\n 4 \n
\n Supérieur à 120 et inférieur ou égal à 140 \n	\n 5,5 \n
\n Supérieur à 140 et inférieur ou égal à 160 \n	\n 11,5 \n
\n Supérieur à 160 et inférieur ou égal à 200 \n	\n 18 \n
\n Supérieur à 200 et inférieur ou égal à 250 \n	\n 21,5 \n
\n Supérieur à 250 \n	\n 27 \n

b) Pour les véhicules autres que ceux mentionnés au a, le tarif applicable est le suivant :

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

\n PUISSANCE FISCALE \n (en chevaux-vapeur) \n \n	\n TARIF APPLICABLE \n (en euros) \n \n
\n Inférieure ou égale à 3 \n	\n 750 \n
\n De 4 à 6 \n	\n 1 400 \n
\n De 7 à 10 \n	\n 3 000 \n
\n De 11 à 15 \n	\n 3 600 \n
\n Supérieure à 15 \n	\n 4 500 \n

c. Le tarif applicable à la composante relative aux émissions de polluants atmosphériques, déterminé en fonction du type de carburant, est le suivant :
\n

(En euros)

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

\n ANNÉE DE PREMIÈRE MISE en circulation du véhicule \n \n	\n ESSENCE et assimilé \n \n	\n DIESEL et assimilé \n \n
\n Jusqu'au 31 décembre 1996 \n	\n 70 \n	\n 600 \n
\n De 1997 à 2000 \n	\n 45 \n	\n 400 \n
\n De 2001 à 2005 \n	\n 45 \n	\n 300 \n
\n De 2006 à 2010 \n	\n 45 \n	\n 100 \n
\n A compter de 2011 \n	\n 20 \n	\n 40 \n

\n\n

Les mots : \"Essence et assimilé\" désignent des véhicules autres que ceux mentionnés au deuxième alinéa.

Ce tarif ne s'applique pas aux véhicules fonctionnant exclusivement au moyen de l'énergie électrique.

II.-La période d'imposition de la taxe s'étend du 1er janvier au 31 décembre.
\n
Cette taxe est liquidée par trimestre, par application du tarif fixé au I bis aux véhicules possédés par la société au premier jour du trimestre ou utilisés par celle-ci au cours de ce trimestre, qu'il s'agisse de véhicules pris en location ou mis à sa disposition ou de ceux mentionnés à l'article 1010-0 A.
\n
Toutefois, pour les véhicules loués par la société, la taxe n'est due que si la durée de la location excède un mois civil ou une période de trente jours consécutifs. Elle est due au titre d'un seul trimestre si la durée de la location n'excède pas trois mois civils consécutifs ou quatre-vingt-dix jours consécutifs.
\n
Le montant de la taxe due pour un trimestre et au titre d'un véhicule est égal au quart du tarif annuel fixé au I bis.
\n
III.-La taxe annuelle est déclarée et liquidée selon les modalités suivantes :
\n
1° Pour les redevables de la taxe sur la valeur ajoutée soumis au régime réel normal d'imposition prévu au 2 de l'article 287, sur l'annexe à la déclaration mentionnée au 1 du même article 287 déposée au titre du mois de décembre ou du quatrième trimestre civil de la période au titre de laquelle la taxe est due ;
\n
2° Pour les personnes non redevables de la taxe sur la valeur ajoutée, sur l'annexe à la déclaration prévue au 1 dudit article 287 transmise au service chargé du recouvrement dont relève le principal établissement au cours du mois de janvier suivant la période au titre de laquelle la taxe est due. L'annexe est déposée dans les délais fixés en matière de taxes sur le chiffre d'affaires ;
\n
3° Pour les redevables de la taxe sur la valeur ajoutée soumis au régime simplifié d'imposition prévu à l'article 302 septies A ou au régime simplifié prévu à l'article 298 bis, sur un imprimé conforme au modèle établi par l'administration déposé au plus tard le 15 janvier qui suit l'expiration de la période au titre de laquelle la taxe est due.

IV. - La taxe n'est pas déductible pour l'établissement de l'impôt sur les sociétés.

\n
" } }, "LEGIARTI000036392610": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036392610", "URL": "article/LEGI/ARTI/00/00/36/39/26/LEGIARTI000036392610.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du II de l'article 19 de la loi n° 2016-1827 du 23 décembre 2016, ces dispositions s'appliquent aux périodes d'imposition ouvertes à compter du 1er janvier 2018.

Se reporter aux dispositions des B et C du II dudit article 19 pour les spécificités d'application des articles 1010 et 1010-0 A du code général des impôts.

Conformément au II de l'article 18 de la loi n° 2017-1836 du 30 décembre 2017, les dispositions de l'article 1010 telles que résultant du I de l'article 18 de la même loi s'appliquent à la période d'imposition s'ouvrant le 1er janvier 2018.

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I bis. - Le montant de la taxe est égal à la somme des deux composantes, dont le tarif est déterminé en application, respectivement, du a ou du b, d'une part, et du c, d'autre part.

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

\n \n\t\t\tTAUX D'ÉMISSION DE DIOXYDE DE CARBONE \n \n\t\t\t(en grammes par kilomètre)	\n \n\t\t\tTARIF APPLICABLE PAR GRAMME \n \n\t\t\tde dioxyde de carbone \n \n\t\t\t(en euros)
\n \n\t\t\tInférieur ou égal à 20	\n \n\t\t\t0
\n \n\t\t\tSupérieur à 20 et inférieur ou égal à 60	\n \n\t\t\t1
\n \n\t\t\tSupérieur à 60 et inférieur ou égal à 100	\n \n\t\t\t2
\n \n\t\t\tSupérieur à 100 et inférieur ou égal à 120	\n \n\t\t\t4,5
\n \n\t\t\tSupérieur à 120 et inférieur ou égal à 140	\n \n\t\t\t6,5
\n \n\t\t\tSupérieur à 140 et inférieur ou égal à 160	\n \n\t\t\t13
\n \n\t\t\tSupérieur à 160 et inférieur ou égal à 200	\n \n\t\t\t19,5
\n \n\t\t\tSupérieur à 200 et inférieur ou égal à 250	\n \n\t\t\t23,5
\n \n\t\t\tSupérieur à 250	\n \n\t\t\t29

b) Pour les véhicules autres que ceux mentionnés au a, le tarif applicable est le suivant :

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

\n PUISSANCE FISCALE \n (en chevaux-vapeur) \n	\n TARIF APPLICABLE \n (en euros) \n
\n Inférieure ou égale à 3 \n	\n \n\t\t\t750
\n De 4 à 6 \n	\n \n\t\t\t1 400
\n De 7 à 10 \n	\n \n\t\t\t3 000
\n De 11 à 15 \n	\n \n\t\t\t3 600
\n Supérieure à 15 \n	\n \n\t\t\t4 500

Les véhicules combinant l'énergie électrique et une motorisation à l'essence ou au superéthanol E85 et les véhicules combinant l'essence à du gaz naturel carburant ou du gaz de pétrole liquéfié dont les émissions sont inférieures ou égales à 100 grammes de dioxyde de carbone par kilomètre parcouru sont exonérés de la composante de la taxe prévue aux a et b pendant une période de douze trimestres, décomptée à partir du premier jour du premier trimestre en cours à la date de première mise en circulation du véhicule. Cette exonération est définitive pour les véhicules dont les émissions sont inférieures ou égales à 60 grammes de dioxyde de carbone par kilomètre parcouru.

c. Le tarif applicable à la composante relative aux émissions de polluants atmosphériques, déterminé en fonction du type de carburant, est le suivant :

(En euros)

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

ANNÉE DE PREMIÈRE \n \n\t\t\tmise en circulation du véhicule	\n \n\t\t\tESSENCE ET ASSIMILÉ	\n \n\t\t\tDIESEL ET ASSIMILÉ
\n \n\t\t\tJusqu'au 31 décembre 2000	\n \n\t\t\t70	\n \n\t\t\t600
\n \n\t\t\tDe 2001 à 2005	\n \n\t\t\t45	\n \n\t\t\t400
\n \n\t\t\tDe 2006 à 2010	\n \n\t\t\t45	\n \n\t\t\t300
\n \n\t\t\tDe 2011 à 2014	\n \n\t\t\t45	\n \n\t\t\t100
\n \n\t\t\tA compter de 2015	\n \n\t\t\t20	\n \n\t\t\t40

\n\n

Les mots : \"Essence et assimilé\" désignent des véhicules autres que ceux mentionnés au deuxième alinéa.

Ce tarif ne s'applique pas aux véhicules fonctionnant exclusivement au moyen de l'énergie électrique.

II. - La période d'imposition de la taxe s'étend du 1er janvier au 31 décembre.

Cette taxe est liquidée par trimestre, par application du tarif fixé au I bis aux véhicules possédés par la société au premier jour du trimestre ou utilisés par celle-ci au cours de ce trimestre, qu'il s'agisse de véhicules pris en location ou mis à sa disposition ou de ceux mentionnés à l'article 1010-0 A.

Toutefois, pour les véhicules loués par la société, la taxe n'est due que si la durée de la location excède un mois civil ou une période de trente jours consécutifs. Elle est due au titre d'un seul trimestre si la durée de la location n'excède pas trois mois civils consécutifs ou quatre-vingt-dix jours consécutifs.

Le montant de la taxe due pour un trimestre et au titre d'un véhicule est égal au quart du tarif annuel fixé au I bis.

III. - La taxe annuelle est déclarée et liquidée selon les modalités suivantes :

1° Pour les redevables de la taxe sur la valeur ajoutée soumis au régime réel normal d'imposition prévu au 2 de l'article 287, sur l'annexe à la déclaration mentionnée au 1 du même article 287 déposée au titre du mois de décembre ou du quatrième trimestre civil de la période au titre de laquelle la taxe est due ;

2° Pour les personnes non redevables de la taxe sur la valeur ajoutée, sur l'annexe à la déclaration prévue au 1 dudit article 287 transmise au service chargé du recouvrement dont relève le principal établissement au cours du mois de janvier suivant la période au titre de laquelle la taxe est due. L'annexe est déposée dans les délais fixés en matière de taxes sur le chiffre d'affaires ;

3° Pour les redevables de la taxe sur la valeur ajoutée soumis au régime simplifié d'imposition prévu à l'article 302 septies A ou au régime simplifié prévu à l'article 298 bis, sur un imprimé conforme au modèle établi par l'administration déposé au plus tard le 15 janvier qui suit l'expiration de la période au titre de laquelle la taxe est due.

IV. - La taxe n'est pas déductible pour l'établissement de l'impôt sur les sociétés.

\n
" } }, "LEGIARTI000037990222": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-03-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037990222", "URL": "article/LEGI/ARTI/00/00/37/99/02/LEGIARTI000037990222.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du II de l'article 92 de la loi n° 2018-1317 du 28 décembre 2018 pour l'application des articles 1010 bis, 1011 bis et 1011 ter du code général des impôts aux certificats d'immatriculation délivrés du 1er janvier au 30 juin 2019, le premier alinéa du I de l'article 1010 du même code s'applique dans sa rédaction antérieure à la présente loi.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020031787", "@num": "53", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017885074", "@num": "6", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020000119", "@num": "61", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000037935339", "@num": "92", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000045759094", "@num": "1", "#text": "Arrêté du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (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": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469219", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872552", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378288", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299756", "@num": "406 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025749605", "@num": "18-0 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107018", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179745", "@fin": "2022-01-01", "#text": "II : Taxe sur les véhicules des sociétés", "@debut": "1987-12-31" }, { "@id": "LEGISCTA000042910600", "@fin": "2021-12-30", "#text": "II : Taxes à l'utilisation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162648", "@fin": "2022-01-01", "#text": "Section III : Taxes sur les véhicules à moteur", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048585365", "@fin": "1979-07-01", "@num": "1010", 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"@fin": "1987-12-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311363", "@fin": "1989-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311364", "@fin": "1990-12-30", "@num": "1010", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311365", "@fin": "1998-04-22", "@num": "1010", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311366", "@fin": "2000-03-31", "@num": "1010", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311367", "@fin": "2002-01-01", "@num": "1010", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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I bis. - Le montant de la taxe est égal à la somme des deux composantes, dont le tarif est déterminé en application, respectivement, du a ou du b, d'une part, et du c, d'autre part.

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

\n \n\t\t\tTAUX D'ÉMISSION DE DIOXYDE DE CARBONE \n \n\t\t\t(en grammes par kilomètre)	\n \n\t\t\tTARIF APPLICABLE PAR GRAMME \n \n\t\t\tde dioxyde de carbone \n \n\t\t\t(en euros)
\n \n\t\t\tInférieur ou égal à 20	\n \n\t\t\t0
\n \n\t\t\tSupérieur à 20 et inférieur ou égal à 60	\n \n\t\t\t1
\n \n\t\t\tSupérieur à 60 et inférieur ou égal à 100	\n \n\t\t\t2
\n \n\t\t\tSupérieur à 100 et inférieur ou égal à 120	\n \n\t\t\t4,5
\n \n\t\t\tSupérieur à 120 et inférieur ou égal à 140	\n \n\t\t\t6,5
\n \n\t\t\tSupérieur à 140 et inférieur ou égal à 160	\n \n\t\t\t13
\n \n\t\t\tSupérieur à 160 et inférieur ou égal à 200	\n \n\t\t\t19,5
\n \n\t\t\tSupérieur à 200 et inférieur ou égal à 250	\n \n\t\t\t23,5
\n \n\t\t\tSupérieur à 250	\n \n\t\t\t29

b) Pour les véhicules autres que ceux mentionnés au a, le tarif applicable est le suivant :

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

\n PUISSANCE FISCALE \n (en chevaux-vapeur) \n	\n TARIF APPLICABLE \n (en euros) \n
\n Inférieure ou égale à 3 \n	\n \n\t\t\t750
\n De 4 à 6 \n	\n \n\t\t\t1 400
\n De 7 à 10 \n	\n \n\t\t\t3 000
\n De 11 à 15 \n	\n \n\t\t\t3 600
\n Supérieure à 15 \n	\n \n\t\t\t4 500

c. Le tarif applicable à la composante relative aux émissions de polluants atmosphériques, déterminé en fonction du type de carburant, est le suivant :

(En euros)

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

ANNÉE DE PREMIÈRE \n \n\t\t\tmise en circulation du véhicule	\n \n\t\t\tESSENCE ET ASSIMILÉ	\n \n\t\t\tDIESEL ET ASSIMILÉ
\n \n\t\t\tJusqu'au 31 décembre 2000	\n \n\t\t\t70	\n \n\t\t\t600
\n \n\t\t\tDe 2001 à 2005	\n \n\t\t\t45	\n \n\t\t\t400
\n \n\t\t\tDe 2006 à 2010	\n \n\t\t\t45	\n \n\t\t\t300
\n \n\t\t\tDe 2011 à 2014	\n \n\t\t\t45	\n \n\t\t\t100
\n \n\t\t\tA compter de 2015	\n \n\t\t\t20	\n \n\t\t\t40

\n\n

Les mots : \"Essence et assimilé\" désignent des véhicules autres que ceux mentionnés au deuxième alinéa.

Ce tarif ne s'applique pas aux véhicules fonctionnant exclusivement au moyen de l'énergie électrique.

II. - La période d'imposition de la taxe s'étend du 1er janvier au 31 décembre.

Le montant de la taxe due pour un trimestre et au titre d'un véhicule est égal au quart du tarif annuel fixé au I bis.

III. - La taxe annuelle est déclarée et liquidée selon les modalités suivantes :

IV. - La taxe n'est pas déductible pour l'établissement de l'impôt sur les sociétés.

" } }, "LEGIARTI000041469214": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2020-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041469214", "URL": "article/LEGI/ARTI/00/00/41/46/92/LEGIARTI000041469214.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 69 VI B de la loi n° 2019-1479 du 28 décembre 2019, ces dispositions entrent en vigueur à une date fixée par décret, et au plus tard le 1er juillet 2020.

Conformément à l'article 1er du décret n° 2020-169 du 27 février 2020, ces dispositions entrent en vigueur le 1er mars 2020.

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L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712891", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (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": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305724", "@num": "1010-0 A", "#text": "Code général des impôts, CGI. - art. 1010-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469219", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309527", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309607", "@num": "298 bis", "#text": "Code général des impôts, CGI. - art. 298 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872552", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378288", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299756", "@num": "406 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025749605", "@num": "18-0 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107018", "@num": "23 L quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - 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"1010", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042932991", "@fin": "2021-12-30", "@num": "1010", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérées de cette taxe les sociétés mentionnées au premier alinéa du I à raison des véhicules accessibles en fauteuil roulant.

I bis.-Le montant de la taxe est égal à la somme des deux composantes, dont le tarif est déterminé en application, respectivement, du a, du b ou du c, d'une part, et du d, d'autre part.

a) Pour les véhicules relevant du nouveau dispositif d'immatriculation, le tarif applicable est le suivant :
\n
\n

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

\n Émissions de dioxyde de carbone \n (en grammes par kilomètre)	\n Tarif unitaire \n (en euros par gramme \n de dioxyde de carbone)
\n Inférieur ou égal à 20	\n 0
\n Supérieur à 20 et inférieur ou égal à 50	\n 1
\n Supérieur à 50 et inférieur ou égal à 120	\n 2
\n Supérieur à 120 et inférieur ou égal à 150	\n 4,5
\n Supérieur à 150 et inférieur ou égal à 170	\n 6,5
\n Supérieur à 170 et inférieur ou égal à 190	\n 13
\n Supérieur à 190 et inférieur ou égal à 230	\n 19,5
\n Supérieur à 230 et inférieur ou égal à 270	\n 23,5
\n Supérieur à 270	\n 29

\n\n
\n

b) Pour les véhicules ayant fait l'objet d'une réception européenne au sens de la même directive et dont la première mise en circulation intervient à compter du 1er juin 2004, qui ne relèvent pas du nouveau dispositif d'immatriculation et qui n'étaient pas possédés ou utilisés par la société avant le 1er janvier 2006, le tarif applicable est le suivant :

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

\n Émissions de dioxyde de carbone \n (en grammes par kilomètre)	\n Tarif unitaire \n (en euros par gramme \n de dioxyde de carbone)
\n Inférieur ou égal à 20	\n 0
\n Supérieur à 20 et inférieur ou égal à 60	\n 1
\n Supérieur à 60 et inférieur ou égal à 100	\n 2
\n Supérieur à 100 et inférieur ou égal à 120	\n 4,5
\n Supérieur à 120 et inférieur ou égal à 140	\n 6,5
\n Supérieur à 140 et inférieur ou égal à 160	\n 13
\n Supérieur à 160 et inférieur ou égal à 200	\n 19,5
\n Supérieur à 200 et inférieur ou égal à 250	\n 23,5
\n Supérieur à 250	\n 29

c) Pour les véhicules autres que ceux mentionnés au a ou au b, le tarif applicable est le suivant :

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

\n Puissance administrative \n (en CV) \n	\n Tarif \n (en euros) \n
\n Inférieure ou égale à 3 \n	\n 750
\n De 4 à 6 \n	\n 1 400
\n De 7 à 10 \n	\n 3 000
\n De 11 à 15 \n	\n 3 600
\n Supérieure à 15 \n	\n 4 500

Sont exonérés de la composante de la taxe prévue au a, au b ou au présent c pendant une période de douze trimestres, décomptée à partir du premier jour du premier trimestre en cours à la date de première mise en circulation du véhicule, les véhicules dont les émissions de dioxyde de carbone sont inférieures ou égales, pour les véhicules mentionnés au a, à 120 grammes de dioxyde de carbone par kilomètre et, pour les véhicules mentionnés au b ou au présent c, à 100 grammes de dioxyde de carbone par kilomètre. Cette exonération s'applique lorsque ces véhicules combinent :

\n
-soit l'énergie électrique et une motorisation à l'essence, au gaz de pétrole liquéfié, au gaz naturel ou au superéthanol E85 ;
\n
-soit l'essence à du gaz naturel carburant ou du gaz de pétrole liquéfié.

\n
Cette exonération est permanente pour les véhicules mentionnés au a dont les émissions sont inférieures ou égales à 50 grammes de dioxyde de carbone par kilomètre parcouru et pour les véhicules mentionnés au b ou au présent c dont les émissions sont inférieures ou égales à 60 grammes de dioxyde de carbone par kilomètre parcouru.

d. Le tarif applicable à la composante relative aux émissions de polluants atmosphériques, déterminé en fonction du type de carburant, est le suivant :

(En euros)

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

ANNÉE DE PREMIÈRE \n mise en circulation du véhicule	\n ESSENCE ET ASSIMILÉ	\n DIESEL ET ASSIMILÉ
\n Jusqu'au 31 décembre 2000	\n 70	\n 600
\n De 2001 à 2005	\n 45	\n 400
\n De 2006 à 2010	\n 45	\n 300
\n De 2011 à 2014	\n 45	\n 100
\n A compter de 2015	\n 20	\n 40

\n\n

Les mots : \" Diesel et assimilé \" désignent les véhicules ayant une motorisation au gazole ainsi que les véhicules combinant une motorisation électrique et une motorisation au gazole émettant plus de 120 grammes de dioxyde de carbone par kilomètre parcouru, s'il s'agit de véhicules mentionnés au a, ou plus de 100 grammes de dioxyde de carbone par kilomètre parcouru, pour les véhicules mentionnés au b ou au c.

Les mots : \" Essence et assimilé \" désignent des véhicules autres que ceux mentionnés au deuxième alinéa.

Ce tarif ne s'applique pas aux véhicules fonctionnant exclusivement au moyen de l'énergie électrique.

II.-La période d'imposition de la taxe s'étend du 1er janvier au 31 décembre.

Le montant de la taxe due pour un trimestre et au titre d'un véhicule est égal au quart du tarif annuel fixé au I bis.

III.-La taxe annuelle est déclarée et liquidée selon les modalités suivantes :

IV.-La taxe n'est pas déductible pour l'établissement de l'impôt sur les sociétés.

" } }, "LEGIARTI000042910562": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042910562", "URL": "article/LEGI/ARTI/00/00/42/91/05/LEGIARTI000042910562.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 69 VI B de la loi n° 2019-1479 du 28 décembre 2019, ces dispositions entrent en vigueur à une date fixée par décret, et au plus tard le 1er juillet 2020.

Conformément à l'article 1er du décret n° 2020-169 du 27 février 2020, ces dispositions entrent en vigueur le 1er mars 2020.

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Sont exonérées de cette taxe les sociétés mentionnées au premier alinéa du I à raison des véhicules accessibles en fauteuil roulant.

I bis.-Le montant de la taxe est égal à la somme des deux composantes, dont le tarif est déterminé en application, respectivement, du a, du b ou du c, d'une part, et du d, d'autre part.

a) Pour les véhicules relevant du nouveau dispositif d'immatriculation, le tarif applicable est déterminé dans les conditions suivantes :
\n-lorsque les émissions sont inférieures à 21 grammes par kilomètre, le tarif est nul ;
\n-lorsque les émissions sont supérieures ou égales à 21 grammes par kilomètre et inférieures ou égales à 269 grammes par kilomètre, le tarif est déterminé par le barème suivant :

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

\n \n\t\t\tÉmissions de dioxyde de carbone \n \n\t\t\t(en grammes par kilomètre)	\n \n\t\t\tTarif par véhicule \n \n\t\t\t(en euros)
\n \n\t\t\t21	\n \n\t\t\t17
\n \n\t\t\t22	\n \n\t\t\t18
\n \n\t\t\t23	\n \n\t\t\t18
\n \n\t\t\t24	\n \n\t\t\t19
\n \n\t\t\t25	\n \n\t\t\t20
\n \n\t\t\t26	\n \n\t\t\t21
\n \n\t\t\t27	\n \n\t\t\t22
\n \n\t\t\t28	\n \n\t\t\t22
\n \n\t\t\t29	\n \n\t\t\t23
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\n \n\t\t\t157	\n \n\t\t\t1 005
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\n \n\t\t\t174	\n \n\t\t\t2 001
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\n \n\t\t\t189	\n \n\t\t\t3 043
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\n \n\t\t\t210	\n \n\t\t\t4 032
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\n \n\t\t\t228	\n \n\t\t\t4 880
\n \n\t\t\t229	\n \n\t\t\t4 924
\n \n\t\t\t230	\n \n\t\t\t4 968
\n \n\t\t\t231	\n \n\t\t\t5 036
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\n \n\t\t\t233	\n \n\t\t\t5 150
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\n \n\t\t\t235	\n \n\t\t\t5 288
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\n \n\t\t\t238	\n \n\t\t\t5 474
\n \n\t\t\t239	\n \n\t\t\t5 521
\n \n\t\t\t240	\n \n\t\t\t5 592
\n \n\t\t\t241	\n \n\t\t\t5 664
\n \n\t\t\t242	\n \n\t\t\t5 735
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\n \n\t\t\t244	\n \n\t\t\t5 856
\n \n\t\t\t245	\n \n\t\t\t5 929
\n \n\t\t\t246	\n \n\t\t\t6 002
\n \n\t\t\t247	\n \n\t\t\t6 052
\n \n\t\t\t248	\n \n\t\t\t6 126
\n \n\t\t\t249	\n \n\t\t\t6 200
\n \n\t\t\t250	\n \n\t\t\t6 250
\n \n\t\t\t251	\n \n\t\t\t6 325
\n \n\t\t\t252	\n \n\t\t\t6 401
\n \n\t\t\t253	\n \n\t\t\t6 477
\n \n\t\t\t254	\n \n\t\t\t6 528
\n \n\t\t\t255	\n \n\t\t\t6 605
\n \n\t\t\t256	\n \n\t\t\t6 682
\n \n\t\t\t257	\n \n\t\t\t6 733
\n \n\t\t\t258	\n \n\t\t\t6 811
\n \n\t\t\t259	\n \n\t\t\t6 889
\n \n\t\t\t260	\n \n\t\t\t6 968
\n \n\t\t\t261	\n \n\t\t\t7 047
\n \n\t\t\t262	\n \n\t\t\t7 126
\n \n\t\t\t263	\n \n\t\t\t7 206
\n \n\t\t\t264	\n \n\t\t\t7 286
\n \n\t\t\t265	\n \n\t\t\t7 367
\n \n\t\t\t266	\n \n\t\t\t7 448
\n \n\t\t\t267	\n \n\t\t\t7 529
\n \n\t\t\t268	\n \n\t\t\t7 638
\n \n\t\t\t269	\n \n\t\t\t7 747

\n\n

\n
\n-lorsque les émissions sont supérieures à 269 grammes par kilomètre, le tarif est égal au produit entre les émissions et 29 € par gramme par kilomètre.

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

\n \n\t\t\tÉmissions de dioxyde de carbone\n\t\t\t \n (en grammes par kilomètre) \n	\n \n\t\t\tTarif unitaire\n\t\t\t \n (en euros par gramme \n de dioxyde de carbone) \n
\n \n\t\t\tInférieur ou égal à 20	\n \n\t\t\t0
\n \n\t\t\tSupérieur à 20 et inférieur ou égal à 60	\n \n\t\t\t1
\n \n\t\t\tSupérieur à 60 et inférieur ou égal à 100	\n \n\t\t\t2
\n \n\t\t\tSupérieur à 100 et inférieur ou égal à 120	\n \n\t\t\t4,5
\n \n\t\t\tSupérieur à 120 et inférieur ou égal à 140	\n \n\t\t\t6,5
\n \n\t\t\tSupérieur à 140 et inférieur ou égal à 160	\n \n\t\t\t13
\n \n\t\t\tSupérieur à 160 et inférieur ou égal à 200	\n \n\t\t\t19,5
\n \n\t\t\tSupérieur à 200 et inférieur ou égal à 250	\n \n\t\t\t23,5
\n \n\t\t\tSupérieur à 250	\n \n\t\t\t29

c) Pour les véhicules autres que ceux mentionnés au a ou au b, le tarif applicable est le suivant :

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

\n Puissance administrative \n (en CV) \n	\n Tarif \n (en euros) \n
\n Inférieure ou égale à 3 \n	\n \n\t\t\t750
\n De 4 à 6 \n	\n \n\t\t\t1 400
\n De 7 à 10 \n	\n \n\t\t\t3 000
\n De 11 à 15 \n	\n \n\t\t\t3 600
\n Supérieure à 15 \n	\n \n\t\t\t4 500

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

Cette exonération est permanente pour les véhicules mentionnés au a dont les émissions sont inférieures ou égales à 50 grammes de dioxyde de carbone par kilomètre parcouru et pour les véhicules mentionnés au b ou au présent c dont les émissions sont inférieures ou égales à 60 grammes de dioxyde de carbone par kilomètre parcouru.

d. Le tarif applicable à la composante relative aux émissions de polluants atmosphériques, déterminé en fonction du type de carburant, est le suivant :

(En euros)

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

ANNÉE DE PREMIÈRE\n\t\t\t \n mise en circulation du véhicule \n	\n \n\t\t\tESSENCE ET ASSIMILÉ	\n \n\t\t\tDIESEL ET ASSIMILÉ
\n \n\t\t\tJusqu'au 31 décembre 2000	\n \n\t\t\t70	\n \n\t\t\t600
\n \n\t\t\tDe 2001 à 2005	\n \n\t\t\t45	\n \n\t\t\t400
\n \n\t\t\tDe 2006 à 2010	\n \n\t\t\t45	\n \n\t\t\t300
\n \n\t\t\tDe 2011 à 2014	\n \n\t\t\t45	\n \n\t\t\t100
\n \n\t\t\tA compter de 2015	\n \n\t\t\t20	\n \n\t\t\t40

\n\n

Les mots : \" Essence et assimilé \" désignent des véhicules autres que ceux mentionnés au deuxième alinéa.

Ce tarif ne s'applique pas aux véhicules dont la source d'énergie est exclusivement l'électricité, l'hydrogène ou une combinaison des deux.

II.-La période d'imposition de la taxe s'étend du 1er janvier au 31 décembre.

Le montant de la taxe due pour un trimestre et au titre d'un véhicule est égal au quart du tarif annuel fixé au I bis.

III.-La taxe annuelle est déclarée et liquidée selon les modalités suivantes :

IV.-La taxe n'est pas déductible pour l'établissement de l'impôt sur les sociétés.

" } }, "LEGIARTI000042932991": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-30", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042932991", "URL": "article/LEGI/ARTI/00/00/42/93/29/LEGIARTI000042932991.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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

Conformément au V.- B. de l'article 55 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, par dérogation, l'article 302 decies du code général des impôts, dans sa rédaction résultant du b du 2° du I de cet article, ainsi que le 2° de l'article 1010, les articles 1010 bis à 1010 sexies et l'article 1010 nonies du code général des impôts, dans leur rédaction résultant du 6° du I de cet article, sont applicables aux utilisations de véhicules mentionnés au A du I de l'article 1010 nonies du code général des impôts intervenant à compter du 1er janvier 2021.

Toutefois, la taxe annuelle à l'essieu s'applique, sans exonération, aux véhicules suivants lorsqu'ils ne sont pas couverts par un accord de la Commission européenne mentionné au b du 2 de l'article 6 de la directive 1999/62/CE du Parlement européen et du Conseil du 17 juin 1999 relative à la taxation des poids lourds pour l'utilisation de certaines infrastructures :

1° Véhicules qui ne sont pas utilisés par des entreprises pour les besoins de la réalisation d'une activité économique, au sens du 8° de l'article 1007 du code général des impôts ;

2° Véhicules mentionnés au 2° du III de l'article 1010 bis du même code et au 3° du IV de l'article 1010 nonies dudit code.

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"1010", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042932991", "@fin": "2021-12-30", "@num": "1010", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les véhicules utilisés en France pour les besoins de la réalisation d'activités économiques font l'objet :
\n 1° Pour les véhicules de tourisme :
\n a) D'une taxe annuelle sur les émissions de dioxyde de carbone, dont le tarif est fixé à l'article 1010 septies ;
\n b) D'une taxe annuelle relative aux émissions de polluants atmosphériques, dont le tarif est fixé à l'article 1010 octies ;
\n 2° Pour les véhicules lourds de transport de marchandises, d'une taxe annuelle à l'essieu, dont le tarif est fixé à l'article 1010 nonies.
\n Les taxes mentionnées au 1° du présent article ne sont pas déductibles de l'impôt sur les sociétés.

" } }, "LEGIARTI000045759960": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "170 decies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000045759960", "URL": "article/LEGI/ARTI/00/00/45/75/99/LEGIARTI000045759960.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 106-I [2°] de la loi n° 2016-1918 du 29 décembre 2016.

Conformément au II de l'article 11 de l'arrêté du 13 janvier 2020 ( NOR : CPAP1931008A ), les demandes de décisions administratives individuelles présentées avant l'entrée en vigueur de cet arrêté sont instruites selon les procédures applicables à la date de leur présentation.

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"@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301161", "@fin": "1996-05-12", "@num": "170 decies", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301162", "@fin": "1998-04-22", "@num": "170 decies", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301163", "@fin": "1999-03-31", "@num": "170 decies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301164", "@fin": "2002-01-01", "@num": "170 decies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301165", "@fin": "2004-08-31", "@num": "170 decies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301166", "@fin": "2010-01-01", "@num": "170 decies", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021643048", "@fin": "2011-02-03", "@num": "170 decies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023510156", "@fin": "2014-10-30", "@num": "170 decies", "@etat": "MODIFIE", "@debut": "2011-02-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029648079", "@fin": "2015-06-06", "@num": "170 decies", "@etat": "MODIFIE", "@debut": "2014-10-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030684916", "@fin": "2015-07-01", "@num": "170 decies", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { 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"@num": "170 decies", "@etat": "MODIFIE", "@debut": "2020-02-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045759960", "@fin": "2999-01-01", "@num": "170 decies", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – L'agrément prévu aux II quater et III de l'article 217 undecies du code général des impôts est délivré par le directeur départemental ou le directeur régional des finances publiques du département dans lequel le programme d'investissement est réalisé lorsque son montant total n'excède pas 10 millions d'euros, à l'exception du secteur du logement.

La décision est prise par le ministre du budget lorsque le programme d'investissement est d'un montant supérieur à 10 millions d'euros ou qu'il est réalisé dans plus d'un département d'outre-mer, à Saint-Martin, à Saint-Barthélemy, en Polynésie française, aux îles Wallis et Futuna, dans les Terres australes et antarctiques françaises, en Nouvelle-Calédonie ou à Saint-Pierre-et-Miquelon ou bien lorsque l'affaire est évoquée par le ministre.

I bis. – Dans le secteur du logement, l'agrément prévu au 4 de l'article 199 undecies A, aux II quater et III de l'article 217 undecies et au VII de l'article 244 quater W du code général des impôts, est délivré par le directeur départemental ou le directeur régional des finances publiques du département dans lequel les logements sont réalisés, lorsque le montant total du programme immobilier est inférieur ou égal à 20 millions d'euros.

L'agrément est délivré par le ministre du budget lorsque ce montant est supérieur à 20 millions d'euros ou lorsque le programme immobilier est évoqué par le ministre.

I ter. – Les montants mentionnés au I et au I bis s'apprécient toutes taxes, frais et commissions compris, par programme.

II. – Les demandes d'agrément mentionnées au premier alinéa des I et I bis, sont adressées au directeur départemental ou au directeur régional des finances publiques du département où sera réalisé le programme d'investissement.

Les demandes d'agrément mentionnées au second alinéa du I et au second alinéa du I bis sont adressées à la direction générale des finances publiques.

III. – Pour les programmes d'investissement placés sous le régime de la copropriété ou réalisés par l'une des sociétés ou groupements visés aux articles 8 ou 239 quater du code général des impôts, la demande d'agrément est faite par un représentant unique, promoteur de l'opération, gérant ou associé, qui doit remettre une copie de la décision obtenue aux investisseurs, copropriétaires ou associés.

IV. – (Dispositions devenues sans objet).

" } }, "LEGIARTI000045759969": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "23 L quinquies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000045759969", "URL": "article/LEGI/ARTI/00/00/45/75/99/LEGIARTI000045759969.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045759094", "@num": "1", "#text": "Arrêté du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000028404313", "@num": "244 quater X", "#text": "Code général des impôts, CGI. - art. 244 quater X", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042864684", "@num": "244 quater Y", "#text": "Code général des impôts, CGI. - art. 244 quater Y", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162480", "@fin": "2015-07-01", "#text": "Section IV : Déductions fiscales ou réductions d'impôt accordées au titre de certains investissements réalisés outre-mer", "@debut": "1986-07-12" }, { "@id": "LEGISCTA000030818493", "@fin": "2015-06-29", "#text": "Section IV : Déductions fiscales, réductions d'impôt ou crédits d'impôt accordés au titre de certains investissements outre-mer", "@debut": "2015-07-01" }, { "@id": "LEGISCTA000031107029", "@fin": "2999-01-01", "#text": "Section IV : Déductions fiscales, réductions d'impôt ou crédits d'impôt accordés au titre de certains investissements outre-mer", "@debut": "2015-08-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146903", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions communes à l'impôt sur le revenu et à l'impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030816453", "@fin": "2015-06-29", "@num": "23 L quinquies", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031107013", "@fin": "2022-05-07", "@num": "23 L quinquies", "@etat": "MODIFIE", "@debut": "2015-08-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045759969", "@fin": "2999-01-01", "@num": "23 L quinquies", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont prises en compte pour l'application du e du 1 du I de l'article 244 quater X et des d du 1°, e du 2° et b du 3° du D du I de l'article 244 quater Y du code général des impôts, les dépenses mentionnées au I de l'article 18 quater. Ces dépenses sont justifiées selon les modalités prévues au II de cet article.

" } }, "LEGIARTI000045759975": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "23 L quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-07-11", "DATE_DEBUT": "2022-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000045759975", "URL": "article/LEGI/ARTI/00/00/45/75/99/LEGIARTI000045759975.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044598903", "@num": "L421-2", "#text": "Code des impositions sur les biens et services - art. L421-2", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759094", "@num": "1", "#text": "Arrêté du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000006303272", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303516", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404311", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042864684", "@num": "244 quater Y", "#text": "Code général des impôts, CGI. - art. 244 quater Y", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162480", "@fin": "2015-07-01", "#text": "Section IV : Déductions fiscales ou réductions d'impôt accordées au titre de certains investissements réalisés outre-mer", "@debut": "1986-07-12" }, { "@id": "LEGISCTA000030818493", "@fin": "2015-06-29", "#text": "Section IV : Déductions fiscales, réductions d'impôt ou crédits d'impôt accordés au titre de certains investissements outre-mer", "@debut": "2015-07-01" }, { "@id": "LEGISCTA000031107029", "@fin": "2999-01-01", "#text": "Section IV : Déductions fiscales, réductions d'impôt ou crédits d'impôt accordés au titre de certains investissements outre-mer", "@debut": "2015-08-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146903", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions communes à l'impôt sur le revenu et à l'impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030816451", "@fin": "2015-06-29", "@num": "23 L quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031107018", "@fin": "2022-05-07", "@num": "23 L quater", "@etat": "MODIFIE", "@debut": "2015-08-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045759975", "@fin": "2024-07-11", "@num": "23 L quater", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049937981", "@fin": "2999-01-01", "@num": "23 L quater", "@etat": "VIGUEUR", "@debut": "2024-07-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les véhicules de tourisme mentionnés à l'article L. 421-2 du code des impositions sur les biens et services strictement indispensables à l'activité de l'exploitant, mentionnés à la deuxième phrase du quinzième alinéa du I de l'article 199 undecies B, au troisième alinéa du I de l'article 217 undecies, au a du 2 du I de l'article 244 quater W et au 1° du 2 du A du I de l'article 244 quater Y du code général des impôts, s'entendent des véhicules neufs, acquis dans le cadre de l'exercice d'une activité ouvrant droit à la réduction d'impôt, à la déduction fiscale ou au crédit d'impôt prévus à ces articles, sans lesquels l'entreprise ne pourrait pas poursuivre son activité.

\n
" } }, "LEGIARTI000048585365": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1010", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048585365", "URL": "article/LEGI/ARTI/00/00/48/58/53/LEGIARTI000048585365.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. 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Sont également exemptés de la formalité de l’enregistrement et du timbre les actes de notoriété qui, aux termes de la loi du 20 juin 1920, modifiée par la loi du 6 février 1941, peuvent suppléer tous les actes de l’état civil dont les originaux ont été détruits ou sont disparus par suite d’un sinistre ou de faits de guerre, jusqu’à ce que la reconstitution ou la restitution des registres ait été effectuée.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000042932991", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311367", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311368", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311369", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311358", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311359", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311360", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311361", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311362", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311363", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031782081", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033712889", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037990222", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028418315", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029042801", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311365", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048585365", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041469214", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000025013537", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311357", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000036392610", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000042910562", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000045759960", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000006311366", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000045759975", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000045759969", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000023378261", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311364", "cible": true, "cidtexte": "JORFTEXT000045757502", "id": "LEGIARTI000045759094", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000045759094", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Arrêté du 4 mai 2022 pris pour l'application de l'article 244 quater Y du code général des impôts)