{ "article": { "LEGIARTI000045768848": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000045768848", "URL": "article/LEGI/ARTI/00/00/45/76/88/LEGIARTI000045768848.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006615148", "@num": "265 septies", "#text": "Code des douanes - art. 265 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000045766594", "@nor": "CCPD2212290A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 22 avril 2022 pris en application des dispositions des articles 265 septies et 265 octies du code des douanes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000045766594", "@c_titre_court": "Arrêté du 22 avril 2022" }, { "@fin": "2999-01-01", "#text": "Arrêté du 22 avril 2022 pris en application des dispositions des articles 265 septies et 265 octies du code des douanes", "@debut": "2022-05-08", "@id_txt": "LEGITEXT000045768846", "@c_titre_court": "Arrêté du 22 avril 2022" } ], "@ministere": "Ministère de l'économie, des finances et de la relance Comptes publics", "@date_publi": "2022-05-07", "@date_signature": "2022-04-22", "@num_parution_jo": "0106" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045768848", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2022-05-08", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000045766596", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le montant du taux moyen pondéré de remboursement visé à l'article 265 septies du code des douanes est fixé à 15,70 euros par hectolitre pour le deuxième trimestre 2022.

" } }, "LEGIARTI000006615148": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-12-31", "DATE_DEBUT": "1998-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615148", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615148.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X265GAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006616483", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006320295", "@num": "26", "#text": "Loi - art. 26 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGITEXT000005628384", "#text": "Décret n°99-723 du 3 août 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617034", "@num": "1", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617034", "@num": "1", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617035", "@num": "1 bis", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 bis (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617036", "@num": "1 ter", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 ter (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617052", "@num": "10", "#text": "Décret n°99-723 du 3 août 1999 - 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art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000030486064", "@num": "3", "#text": "Décret n°99-723 du 3 août 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617040", "@num": "4", "#text": "Décret n°99-723 du 3 août 1999 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617043", "@num": "5 bis", "#text": "Décret n°99-723 du 3 août 1999 - art. 5 bis (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617043", "@num": "5 bis", "#text": "Décret n°99-723 du 3 août 1999 - art. 5 bis (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617044", "@num": "6", "#text": "Décret n°99-723 du 3 août 1999 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617048", "@num": "7", "#text": "Décret n°99-723 du 3 août 1999 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617049", "@num": "8", "#text": "Décret n°99-723 du 3 août 1999 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617051", "@num": "9", "#text": "Décret n°99-723 du 3 août 1999 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGITEXT000005628618", "#text": "Arrêté du 5 octobre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618851", "@num": "1 bis", "#text": "Arrêté du 5 octobre 1999 - art. 1 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618852", "@num": "2", "#text": "Arrêté du 5 octobre 1999 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618853", "@num": "3", "#text": "Arrêté du 5 octobre 1999 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618854", "@num": "3 bis", "#text": "Arrêté du 5 octobre 1999 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGITEXT000005629690", "#text": "Décret n°2000-678 du 19 juillet 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006617201", "@num": "1", "#text": "Décret n°2000-678 du 19 juillet 2000 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006320793", "@num": "12", "#text": "Loi n° 2000-1352 du 30 décembre 2000 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006322114", "@num": "33", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000022516023", "@num": "1", "#text": "Arrêté du 8 avril 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022511697", "@nortexte": "BCRD1017707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-08" }, { "@id": "LEGIARTI000024142899", "@num": "1", "#text": "Arrêté du 12 mai 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024142250", "@nortexte": "BCRD1114721A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000025882411", "@num": "1", "#text": "Arrêté du 23 avril 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025837621", "@nortexte": "BCRD1222347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-23" }, { "@id": "LEGIARTI000027089817", "@num": "1", "#text": "Arrêté du 7 février 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027088603", "@nortexte": "BUDD1303918A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-07" }, { "@id": "LEGIARTI000029188401", "@num": "1", "#text": "ARRÊTÉ du 5 juin 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029186479", "@nortexte": "FCPD1413463A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-05" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000030091826", "@num": "1", "#text": "ARRÊTÉ du 18 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029992536", "@nortexte": "FCPD1430361A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030484555", "#text": "ARRÊTÉ du 14 avril 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483874", "@nortexte": "FCPD1502962A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000030484487", "#text": "DÉCRET n°2015-418 du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483679", "@nortexte": "FCPD1505241D", "@numtexte": "2015-418", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000031838489", "#text": "Arrêté du 18 décembre 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031701770", "@nortexte": "FCPD1530707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000032513973", "#text": "Arrêté du 25 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032511046", "@nortexte": "FCPD1611305A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-25" }, { "@id": "LEGITEXT000034162856", "#text": "Arrêté du 6 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160021", "@nortexte": "ECFD1638034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-06" }, { "@id": "LEGITEXT000036476018", "#text": "Arrêté du 18 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036337643", "@nortexte": "CPAD1735978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000041508616", "@num": "41", "#text": "Décret n°2020-68 du 30 janvier 2020 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000041521891", "@num": "1", "#text": "Arrêté du 28 janvier 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041513693", "@nortexte": "CPAE2002312A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-28" }, { "@id": "LEGIARTI000041737849", "@num": "1", "#text": "Décret n°2020-278 du 18 mars 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041737498", "@nortexte": "CPAP2002537D", "@numtexte": "2020-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-18" }, { "@id": "LEGITEXT000043179692", "#text": "Arrêté du 15 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043179295", "@nortexte": "CCPD2104029A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000043526735", "@num": "1", "#text": "Décret n°2021-630 du 20 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043523014", "@nortexte": "ECOP2031151D", "@numtexte": "2021-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" }, { "@id": "LEGIARTI000045768848", "@num": "1", "#text": "Arrêté du 22 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045766594", "@nortexte": "CCPD2212290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047081220", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047079900", "@nortexte": "ECOD2302239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000047876829", "@num": "1", "#text": "Arrêté du 19 juillet 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047873100", "@nortexte": "ECOD2320058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-19" }, { "@id": "LEGIARTI000049054766", "@num": "1", "#text": "Arrêté du 26 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049053788", "@nortexte": "ECOD2401722A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-26" }, { "@id": "LEGIARTI000006615159", "@num": "265 octies", "#text": "Code des douanes - art. 265 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615241", "@num": "284 bis A", "#text": "Code des douanes - art. 284 bis A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615148", "@fin": "1999-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615149", "@fin": "2000-07-14", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615150", "@fin": "2000-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615151", "@fin": "2001-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615152", "@fin": "2003-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615153", "@fin": "2003-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615154", "@fin": "2005-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615155", "@fin": "2005-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615156", "@fin": "2007-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018030001", "@fin": "2010-07-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642534", "@fin": "2014-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2010-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447920", "@fin": "2015-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022948", "@fin": "2017-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033809191", "@fin": "2018-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469190", "@fin": "2020-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469311", "@fin": "2020-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910663", "@fin": "2022-01-01", "@num": "265 septies", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises propriétaires ou, en leur lieu et place, les entreprises titulaires des contrats cités à l'article 284 bis A :
\n
a) De véhicules routiers à moteur destinés au transport de marchandises et dont le poids total autorisé en charge est égal ou supérieur à 12 tonnes ;
\n
b) De véhicules tracteurs routiers dont le poids total roulant est égal ou supérieur à 12 tonnes,
\n peuvent obtenir, sur demande de leur part, le remboursement d'une fraction de la taxe intérieure de consommation sur le gazole.
\n
Ce remboursement est égal à la différence entre la taxe intérieure de consommation sur le gazole exigible au cours de l'année et celle calculée sur la base d'un taux spécifique qui est fixé, pour la période du 11 janvier 1999 au 10 janvier 2000, à 244,64 F par hectolitre. Pour les périodes ultérieures, ce taux spécifique est relevé, le 11 janvier de chaque année, du produit du dernier taux de la taxe intérieure de consommation appliqué au supercarburant sans plomb au cours de la période précédente par le taux prévisionnel d'évolution des prix à la consommation des ménages de l'année précédente associé au projet de loi de finances de l'année du remboursement.
\n
Le remboursement est plafonné à 40 000 litres de gazole par an et par véhicule. Il est accordé aux entreprises établies dans l'Union européenne qui sont en mesure de justifier qu'elles ont acquis du gazole en France au cours de la période couverte par le remboursement et que ce gazole a été utilisé comme carburant dans des véhicules ci-dessus définis et immatriculés dans l'un des Etats membres.
\n
La période couverte par le remboursement s'entend de la période comprise entre le 11 janvier d'une année et le 10 janvier de l'année suivante.
\n
Les entreprises concernées peuvent adresser leur demande de remboursement au service des douanes à partir du 12 janvier de l'année suivant la période au titre de laquelle le remboursement est sollicité.
\n
Les modalités d'application du présent article sont fixées par décret.
" } }, "LEGIARTI000006615149": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-07-14", "DATE_DEBUT": "1999-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615149", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615149.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X265GAAAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006616483", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGITEXT000005628384", "#text": "Décret n°99-723 du 3 août 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617034", "@num": "1", "#text": "Décret n°99-723 du 3 août 1999 - 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art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGITEXT000005628618", "#text": "Arrêté du 5 octobre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618851", "@num": "1 bis", "#text": "Arrêté du 5 octobre 1999 - 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Les entreprises propriétaires ou, en leur lieu et place, les entreprises titulaires des contrats cités à l'article 284 bis A :
\n
a) De véhicules routiers à moteur destinés au transport de marchandises et dont le poids total autorisé en charge est égal ou supérieur à 12 tonnes ;
\n
b) De véhicules tracteurs routiers dont le poids total roulant est égal ou supérieur à 12 tonnes,
\n peuvent obtenir, sur demande de leur part, le remboursement d'une fraction de la taxe intérieure de consommation sur le gazole.
\n
Ce remboursement est égal à la différence entre la taxe intérieure de consommation sur le gazole exigible au cours de l'année et celle calculée sur la base d'un taux spécifique qui est fixé, pour la période du 11 janvier 1999 au 10 janvier 2000, à 244,64 F par hectolitre. Pour les périodes ultérieures, ce taux spécifique est relevé, le 11 janvier de chaque année, du produit du dernier taux de la taxe intérieure de consommation appliqué au supercarburant sans plomb au cours de la période précédente par le taux prévisionnel d'évolution des prix à la consommation des ménages de l'année précédente associé au projet de loi de finances de l'année du remboursement.
\n
Le remboursement est plafonné à 40 000 litres de gazole par an et par véhicule. Il est accordé aux entreprises établies dans la Communauté européenne qui sont en mesure de justifier qu'elles ont acquis du gazole en France au cours de la période couverte par le remboursement et que ce gazole a été utilisé comme carburant dans des véhicules ci-dessus définis et immatriculés dans l'un des Etats membres.
\n
La période couverte par le remboursement s'entend de la période comprise entre le 11 janvier d'une année et le 10 janvier de l'année suivante.
\n
Les entreprises concernées peuvent adresser leur demande de remboursement au service des douanes à partir du 12 janvier de l'année suivant la période au titre de laquelle le remboursement est sollicité et au plus tard dans les trois ans qui suivent à compter de cette date.
\n
Les modalités d'application du présent article sont fixées par décret.
" } }, "LEGIARTI000006615150": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "2000-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006615150", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615150.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X265GAAAXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006616483", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGITEXT000005628384", "#text": "Décret n°99-723 du 3 août 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617034", "@num": "1", "#text": "Décret n°99-723 du 3 août 1999 - 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art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGITEXT000005628618", "#text": "Arrêté du 5 octobre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618851", "@num": "1 bis", "#text": "Arrêté du 5 octobre 1999 - art. 1 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618852", "@num": "2", "#text": "Arrêté du 5 octobre 1999 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618853", "@num": "3", "#text": "Arrêté du 5 octobre 1999 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618854", "@num": "3 bis", "#text": "Arrêté du 5 octobre 1999 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006320751", "@num": "12", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 12 (V) JORF 14 juillet 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGITEXT000005629690", "#text": "Décret n°2000-678 du 19 juillet 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006617201", "@num": "1", "#text": "Décret n°2000-678 du 19 juillet 2000 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006320793", "@num": "12", "#text": "Loi n° 2000-1352 du 30 décembre 2000 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006322114", "@num": "33", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000022516023", "@num": "1", "#text": "Arrêté du 8 avril 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022511697", "@nortexte": "BCRD1017707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-08" }, { "@id": "LEGIARTI000024142899", "@num": "1", "#text": "Arrêté du 12 mai 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024142250", "@nortexte": "BCRD1114721A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000025882411", "@num": "1", "#text": "Arrêté du 23 avril 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025837621", "@nortexte": "BCRD1222347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-23" }, { "@id": "LEGIARTI000027089817", "@num": "1", "#text": "Arrêté du 7 février 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027088603", "@nortexte": "BUDD1303918A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-07" }, { "@id": "LEGIARTI000029188401", "@num": "1", "#text": "ARRÊTÉ du 5 juin 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029186479", "@nortexte": "FCPD1413463A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-05" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000030091826", "@num": "1", "#text": "ARRÊTÉ du 18 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029992536", "@nortexte": "FCPD1430361A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030484555", "#text": "ARRÊTÉ du 14 avril 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483874", "@nortexte": "FCPD1502962A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000030484487", "#text": "DÉCRET n°2015-418 du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483679", "@nortexte": "FCPD1505241D", "@numtexte": "2015-418", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000031838489", "#text": "Arrêté du 18 décembre 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031701770", "@nortexte": "FCPD1530707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000032513973", "#text": "Arrêté du 25 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032511046", "@nortexte": "FCPD1611305A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-25" }, { "@id": "LEGITEXT000034162856", "#text": "Arrêté du 6 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160021", "@nortexte": "ECFD1638034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-06" }, { "@id": "LEGITEXT000036476018", "#text": "Arrêté du 18 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036337643", "@nortexte": "CPAD1735978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000041508616", "@num": "41", "#text": "Décret n°2020-68 du 30 janvier 2020 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000041521891", "@num": "1", "#text": "Arrêté du 28 janvier 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041513693", "@nortexte": "CPAE2002312A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-28" }, { "@id": "LEGIARTI000041737849", "@num": "1", "#text": "Décret n°2020-278 du 18 mars 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041737498", "@nortexte": "CPAP2002537D", "@numtexte": "2020-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-18" }, { "@id": "LEGITEXT000043179692", "#text": "Arrêté du 15 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043179295", "@nortexte": "CCPD2104029A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000043526735", "@num": "1", "#text": "Décret n°2021-630 du 20 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043523014", "@nortexte": "ECOP2031151D", "@numtexte": "2021-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" }, { "@id": "LEGIARTI000045768848", "@num": "1", "#text": "Arrêté du 22 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045766594", "@nortexte": "CCPD2212290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047081220", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047079900", "@nortexte": "ECOD2302239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000047876829", "@num": "1", "#text": "Arrêté du 19 juillet 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047873100", "@nortexte": "ECOD2320058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-19" }, { "@id": "LEGIARTI000049054766", "@num": "1", "#text": "Arrêté du 26 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049053788", "@nortexte": "ECOD2401722A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-26" }, { "@id": "LEGIARTI000006615159", "@num": "265 octies", "#text": "Code des douanes - art. 265 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615241", "@num": "284 bis A", "#text": "Code des douanes - art. 284 bis A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615148", "@fin": "1999-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615149", "@fin": "2000-07-14", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615150", "@fin": "2000-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615151", "@fin": "2001-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615152", "@fin": "2003-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615153", "@fin": "2003-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615154", "@fin": "2005-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615155", "@fin": "2005-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615156", "@fin": "2007-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018030001", "@fin": "2010-07-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642534", "@fin": "2014-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2010-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447920", "@fin": "2015-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022948", "@fin": "2017-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033809191", "@fin": "2018-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469190", "@fin": "2020-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469311", "@fin": "2020-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910663", "@fin": "2022-01-01", "@num": "265 septies", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises propriétaires ou, en leur lieu et place, les entreprises titulaires des contrats cités à l'article 284 bis A :
\n
a) De véhicules routiers à moteur destinés au transport de marchandises et dont le poids total autorisé en charge est égal ou supérieur à 7,5 tonnes ;
\n
b) De véhicules tracteurs routiers dont le poids total roulant est égal ou supérieur à 7,5 tonnes,
\n
peuvent obtenir, sur demande de leur part, le remboursement d'une fraction de la taxe intérieure de consommation sur le gazole.
\n
Ce remboursement est égal à la différence entre la taxe intérieure de consommation sur le gazole exigible au cours de l'année et celle calculée sur la base d'un taux spécifique qui est fixé, pour la période du 11 janvier 1999 au 10 janvier 2000, à 244,64 F par hectolitre. Pour les périodes ultérieures, ce taux spécifique est relevé, le 11 janvier de chaque année, du produit du dernier taux de la taxe intérieure de consommation appliqué au supercarburant sans plomb au cours de la période précédente par le taux prévisionnel d'évolution des prix à la consommation des ménages de l'année précédente associé au projet de loi de finances de l'année du remboursement.
\n
Le remboursement est plafonné à 25 000 litres de gazole par semestre et par véhicule. Il est accordé aux entreprises établies dans la Communauté européenne qui sont en mesure de justifier qu'elles ont acquis du gazole en France au cours de la période couverte par le remboursement et que ce gazole a été utilisé comme carburant dans des véhicules ci-dessus définis et immatriculés dans l'un des Etats membres.
\n
La période couverte par le remboursement s'entend de la période comprise entre le 11 janvier d'une année et le 10 janvier de l'année suivante.
\n
Les entreprises concernées peuvent adresser leur demande de remboursement au service des douanes à partir du 12 juillet et du 12 janvier suivant respectivement le premier et le second semestre de la période au titre de laquelle le remboursement est sollicité et au plus tard dans les trois ans qui suivent à compter de ces dates.
\n
Les modalités d'application du présent article sont fixées par décret.
" } }, "LEGIARTI000006615151": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "2000-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615151", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615151.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X265GAAAXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006616483", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGITEXT000005628384", "#text": "Décret n°99-723 du 3 août 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617034", "@num": "1", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617034", "@num": "1", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617035", "@num": "1 bis", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 bis (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617036", "@num": "1 ter", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 ter (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617052", "@num": "10", "#text": "Décret n°99-723 du 3 août 1999 - art. 10 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617054", "@num": "11", "#text": "Décret n°99-723 du 3 août 1999 - art. 11 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617055", "@num": "12", "#text": "Décret n°99-723 du 3 août 1999 - art. 12 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617037", "@num": "2", "#text": "Décret n°99-723 du 3 août 1999 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617039", "@num": "3", "#text": "Décret n°99-723 du 3 août 1999 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000030486064", "@num": "3", "#text": "Décret n°99-723 du 3 août 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617040", "@num": "4", "#text": "Décret n°99-723 du 3 août 1999 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617043", "@num": "5 bis", "#text": "Décret n°99-723 du 3 août 1999 - art. 5 bis (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617043", "@num": "5 bis", "#text": "Décret n°99-723 du 3 août 1999 - art. 5 bis (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617044", "@num": "6", "#text": "Décret n°99-723 du 3 août 1999 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617048", "@num": "7", "#text": "Décret n°99-723 du 3 août 1999 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617049", "@num": "8", "#text": "Décret n°99-723 du 3 août 1999 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617051", "@num": "9", "#text": "Décret n°99-723 du 3 août 1999 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGITEXT000005628618", "#text": "Arrêté du 5 octobre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618851", "@num": "1 bis", "#text": "Arrêté du 5 octobre 1999 - art. 1 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618852", "@num": "2", "#text": "Arrêté du 5 octobre 1999 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618853", "@num": "3", "#text": "Arrêté du 5 octobre 1999 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618854", "@num": "3 bis", "#text": "Arrêté du 5 octobre 1999 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGITEXT000005629690", "#text": "Décret n°2000-678 du 19 juillet 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006617201", "@num": "1", "#text": "Décret n°2000-678 du 19 juillet 2000 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006320793", "@num": "12", "#text": "Loi - art. 12 (Ab) JORF 31 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320793", "@num": "12", "#text": "Loi n° 2000-1352 du 30 décembre 2000 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006322114", "@num": "33", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000022516023", "@num": "1", "#text": "Arrêté du 8 avril 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022511697", "@nortexte": "BCRD1017707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-08" }, { "@id": "LEGIARTI000024142899", "@num": "1", "#text": "Arrêté du 12 mai 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024142250", "@nortexte": "BCRD1114721A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000025882411", "@num": "1", "#text": "Arrêté du 23 avril 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025837621", "@nortexte": "BCRD1222347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-23" }, { "@id": "LEGIARTI000027089817", "@num": "1", "#text": "Arrêté du 7 février 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027088603", "@nortexte": "BUDD1303918A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-07" }, { "@id": "LEGIARTI000029188401", "@num": "1", "#text": "ARRÊTÉ du 5 juin 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029186479", "@nortexte": "FCPD1413463A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-05" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000030091826", "@num": "1", "#text": "ARRÊTÉ du 18 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029992536", "@nortexte": "FCPD1430361A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030484555", "#text": "ARRÊTÉ du 14 avril 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483874", "@nortexte": "FCPD1502962A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000030484487", "#text": "DÉCRET n°2015-418 du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483679", "@nortexte": "FCPD1505241D", "@numtexte": "2015-418", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000031838489", "#text": "Arrêté du 18 décembre 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031701770", "@nortexte": "FCPD1530707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000032513973", "#text": "Arrêté du 25 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032511046", "@nortexte": "FCPD1611305A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-25" }, { "@id": "LEGITEXT000034162856", "#text": "Arrêté du 6 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160021", "@nortexte": "ECFD1638034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-06" }, { "@id": "LEGITEXT000036476018", "#text": "Arrêté du 18 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036337643", "@nortexte": "CPAD1735978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000041508616", "@num": "41", "#text": "Décret n°2020-68 du 30 janvier 2020 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000041521891", "@num": "1", "#text": "Arrêté du 28 janvier 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041513693", "@nortexte": "CPAE2002312A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-28" }, { "@id": "LEGIARTI000041737849", "@num": "1", "#text": "Décret n°2020-278 du 18 mars 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041737498", "@nortexte": "CPAP2002537D", "@numtexte": "2020-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-18" }, { "@id": "LEGITEXT000043179692", "#text": "Arrêté du 15 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043179295", "@nortexte": "CCPD2104029A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "@id": "LEGIARTI000043526735", "@num": "1", "#text": "Décret n°2021-630 du 20 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043523014", "@nortexte": "ECOP2031151D", "@numtexte": "2021-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" }, { "@id": "LEGIARTI000045768848", "@num": "1", "#text": "Arrêté du 22 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045766594", "@nortexte": "CCPD2212290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047081220", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047079900", "@nortexte": "ECOD2302239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000047876829", "@num": "1", "#text": "Arrêté du 19 juillet 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047873100", "@nortexte": "ECOD2320058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-19" }, { "@id": "LEGIARTI000049054766", "@num": "1", "#text": "Arrêté du 26 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049053788", "@nortexte": "ECOD2401722A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-26" }, { "@id": "LEGIARTI000006615159", "@num": "265 octies", "#text": "Code des douanes - art. 265 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615241", "@num": "284 bis A", "#text": "Code des douanes - art. 284 bis A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615148", "@fin": "1999-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615149", "@fin": "2000-07-14", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615150", "@fin": "2000-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615151", "@fin": "2001-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615152", "@fin": "2003-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615153", "@fin": "2003-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615154", "@fin": "2005-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615155", "@fin": "2005-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615156", "@fin": "2007-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018030001", "@fin": "2010-07-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642534", "@fin": "2014-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2010-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447920", "@fin": "2015-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022948", "@fin": "2017-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033809191", "@fin": "2018-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469190", "@fin": "2020-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469311", "@fin": "2020-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910663", "@fin": "2022-01-01", "@num": "265 septies", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises propriétaires ou, en leur lieu et place, les entreprises titulaires des contrats cités à l'article 284 bis A :
\n
a) De véhicules routiers à moteur destinés au transport de marchandises et dont le poids total autorisé en charge est égal ou supérieur à 7,5 tonnes ;
\n
b) De véhicules tracteurs routiers dont le poids total roulant est égal ou supérieur à 7,5 tonnes,
\n
peuvent obtenir, sur demande de leur part, le remboursement d'une fraction de la taxe intérieure de consommation sur le gazole.
\n
Ce remboursement est égal à la différence entre le taux de la taxe intérieure de consommation sur les produits pétroliers visé au tableau B annexé au 1 de l'article 265 applicable au gazole identifié à l'indice 22 et un taux spécifique qui est fixé, pour la période du 11 janvier 1999 au 10 janvier 2000, à 244,64 F par hectolitre. Ce taux spécifique est fixé à 230,18 F par hectolitre pour la période du 21 janvier 2001 au 20 janvier 2002 et à 241,18 F par hectolitre pour la période du 21 janvier 2002 au 20 janvier 2003. A compter du 21 janvier 2001, pour chaque semestre, le taux spécifique est affecté, le cas échéant, de la différence, si elle est positive, entre le tarif applicable en vertu du d du 2 du tableau B du 1 de l'article 265 à la date du 1er octobre 2000 et la moyenne des taux applicables en vertu du même d pour chacun des bimestres dudit semestre.
\n
Le remboursement est plafonné à 25 000 litres de gazole par semestre et par véhicule. Il est accordé aux entreprises établies dans la Communauté européenne qui sont en mesure de justifier qu'elles ont acquis du gazole en France au cours de la période couverte par le remboursement et que ce gazole a été utilisé comme carburant dans des véhicules ci-dessus définis et immatriculés dans l'un des Etats membres.
\n
La période couverte par le remboursement s'entend de la période comprise entre le 11 janvier d'une année et le 10 janvier de l'année suivante.
\n
Les entreprises concernées peuvent adresser leur demande de remboursement au service des douanes à partir du 12 juillet et du 12 janvier suivant respectivement le premier et le second semestre de la période au titre de laquelle le remboursement est sollicité et au plus tard dans les trois ans qui suivent à compter de ces dates.
\n
Les modalités d'application du présent article sont fixées par décret.
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art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006320793", "@num": "12", "#text": "Loi n° 2000-1352 du 30 décembre 2000 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006321351", "@num": "58", "#text": "Loi - art. 58 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006322114", "@num": "33", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000022516023", "@num": "1", "#text": "Arrêté du 8 avril 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022511697", "@nortexte": "BCRD1017707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-08" }, { "@id": "LEGIARTI000024142899", "@num": "1", "#text": "Arrêté du 12 mai 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024142250", "@nortexte": "BCRD1114721A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000025882411", "@num": "1", "#text": "Arrêté du 23 avril 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025837621", "@nortexte": "BCRD1222347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-23" }, { "@id": "LEGIARTI000027089817", "@num": "1", "#text": "Arrêté du 7 février 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027088603", "@nortexte": "BUDD1303918A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-07" }, { "@id": "LEGIARTI000029188401", "@num": "1", "#text": "ARRÊTÉ du 5 juin 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029186479", "@nortexte": "FCPD1413463A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-05" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000030091826", "@num": "1", "#text": "ARRÊTÉ du 18 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029992536", "@nortexte": "FCPD1430361A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030484555", "#text": "ARRÊTÉ du 14 avril 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483874", "@nortexte": "FCPD1502962A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000030484487", "#text": "DÉCRET n°2015-418 du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483679", "@nortexte": "FCPD1505241D", "@numtexte": "2015-418", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000031838489", "#text": "Arrêté du 18 décembre 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031701770", "@nortexte": "FCPD1530707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000032513973", "#text": "Arrêté du 25 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032511046", "@nortexte": "FCPD1611305A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-25" }, { "@id": "LEGITEXT000034162856", "#text": "Arrêté du 6 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160021", "@nortexte": "ECFD1638034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-06" }, { "@id": "LEGITEXT000036476018", "#text": "Arrêté du 18 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036337643", "@nortexte": "CPAD1735978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000041508616", "@num": "41", "#text": "Décret n°2020-68 du 30 janvier 2020 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000041521891", "@num": "1", "#text": "Arrêté du 28 janvier 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041513693", "@nortexte": "CPAE2002312A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-28" }, { "@id": "LEGIARTI000041737849", "@num": "1", "#text": "Décret n°2020-278 du 18 mars 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041737498", "@nortexte": "CPAP2002537D", "@numtexte": "2020-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-18" }, { "@id": "LEGITEXT000043179692", "#text": "Arrêté du 15 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043179295", "@nortexte": "CCPD2104029A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "@id": "LEGIARTI000043526735", "@num": "1", "#text": "Décret n°2021-630 du 20 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043523014", "@nortexte": "ECOP2031151D", "@numtexte": "2021-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" }, { "@id": "LEGIARTI000045768848", "@num": "1", "#text": "Arrêté du 22 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045766594", "@nortexte": "CCPD2212290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047081220", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047079900", "@nortexte": "ECOD2302239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000047876829", "@num": "1", "#text": "Arrêté du 19 juillet 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047873100", "@nortexte": "ECOD2320058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-19" }, { "@id": "LEGIARTI000049054766", "@num": "1", "#text": "Arrêté du 26 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049053788", "@nortexte": "ECOD2401722A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-26" }, { "@id": "LEGIARTI000006615159", "@num": "265 octies", "#text": "Code des douanes - art. 265 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615241", "@num": "284 bis A", "#text": "Code des douanes - art. 284 bis A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615148", "@fin": "1999-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615149", "@fin": "2000-07-14", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615150", "@fin": "2000-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615151", "@fin": "2001-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615152", "@fin": "2003-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615153", "@fin": "2003-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615154", "@fin": "2005-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615155", "@fin": "2005-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615156", "@fin": "2007-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018030001", "@fin": "2010-07-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642534", "@fin": "2014-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2010-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447920", "@fin": "2015-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022948", "@fin": "2017-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033809191", "@fin": "2018-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469190", "@fin": "2020-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469311", "@fin": "2020-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910663", "@fin": "2022-01-01", "@num": "265 septies", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises propriétaires ou, en leur lieu et place, les entreprises titulaires des contrats cités à l'article 284 bis A :
\n
a) De véhicules routiers à moteur destinés au transport de marchandises et dont le poids total autorisé en charge est égal ou supérieur à 7,5 tonnes ;
\n
b) De véhicules tracteurs routiers dont le poids total roulant est égal ou supérieur à 7,5 tonnes,
\n
peuvent obtenir, sur demande de leur part, le remboursement d'une fraction de la taxe intérieure de consommation sur le gazole.
\n
Ce remboursement est égal à la différence entre le taux de la taxe intérieure de consommation sur les produits pétroliers visé au tableau B annexé au 1 de l'article 265 applicable au gazole identifié à l'indice 22 et un taux spécifique qui est fixé, pour la période du 11 janvier 1999 au 10 janvier 2000, à 244,64 F par hectolitre. Ce taux spécifique est fixé à 35,09 euros par hectolitre pour la période du 21 janvier 2001 au 20 janvier 2002 et à 36,77 euros par hectolitre pour la période du 21 janvier 2002 au 20 janvier 2003. A compter du 21 janvier 2001, pour chaque semestre, le taux spécifique est affecté, le cas échéant, de la différence, si elle est positive, entre le tarif applicable en vertu du d du 2 du tableau B du 1 de l'article 265 à la date du 1er octobre 2000 et la moyenne des taux applicables en vertu du même d pour chacun des bimestres dudit semestre.
\n
Le remboursement est plafonné à 20 000 litres de gazole par semestre et par véhicule. Il est accordé aux entreprises établies dans la Communauté européenne qui sont en mesure de justifier qu'elles ont acquis du gazole en France au cours de la période couverte par le remboursement et que ce gazole a été utilisé comme carburant dans des véhicules ci-dessus définis et immatriculés dans l'un des Etats membres.
\n
La période couverte par le remboursement s'entend de la période comprise entre le 21 janvier d'une année et le 20 janvier de l'année suivante.
\n
Les entreprises concernées peuvent adresser leur demande de remboursement au service des douanes à partir du 22 juillet et du 22 janvier suivant respectivement le premier et le second semestre de la période au titre de laquelle le remboursement est sollicité et au plus tard dans les trois ans qui suivent à compter de ces dates.
\n
Les modalités d'application du présent article sont fixées par décret.
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art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGITEXT000005628618", "#text": "Arrêté du 5 octobre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618851", "@num": "1 bis", "#text": "Arrêté du 5 octobre 1999 - art. 1 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618852", "@num": "2", "#text": "Arrêté du 5 octobre 1999 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618853", "@num": "3", "#text": "Arrêté du 5 octobre 1999 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618854", "@num": "3 bis", "#text": "Arrêté du 5 octobre 1999 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGITEXT000005629690", "#text": "Décret n°2000-678 du 19 juillet 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006617201", "@num": "1", "#text": "Décret n°2000-678 du 19 juillet 2000 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006320793", "@num": "12", "#text": "Loi n° 2000-1352 du 30 décembre 2000 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006321454", "@num": "37", "#text": "Loi - art. 37 (V) JORF 31 décembre 2002 en vigueur le 1er janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321595", "@num": "25", "#text": "Loi - art. 25 (V) JORF 31 décembre 2002 en vigueur le 1er janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006322114", "@num": "33", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000022516023", "@num": "1", "#text": "Arrêté du 8 avril 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022511697", "@nortexte": "BCRD1017707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-08" }, { "@id": "LEGIARTI000024142899", "@num": "1", "#text": "Arrêté du 12 mai 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024142250", "@nortexte": "BCRD1114721A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000025882411", "@num": "1", "#text": "Arrêté du 23 avril 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025837621", "@nortexte": "BCRD1222347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-23" }, { "@id": "LEGIARTI000027089817", "@num": "1", "#text": "Arrêté du 7 février 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027088603", "@nortexte": "BUDD1303918A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-07" }, { "@id": "LEGIARTI000029188401", "@num": "1", "#text": "ARRÊTÉ du 5 juin 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029186479", "@nortexte": "FCPD1413463A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-05" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000030091826", "@num": "1", "#text": "ARRÊTÉ du 18 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029992536", "@nortexte": "FCPD1430361A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030484555", "#text": "ARRÊTÉ du 14 avril 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483874", "@nortexte": "FCPD1502962A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000030484487", "#text": "DÉCRET n°2015-418 du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483679", "@nortexte": "FCPD1505241D", "@numtexte": "2015-418", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000031838489", "#text": "Arrêté du 18 décembre 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031701770", "@nortexte": "FCPD1530707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000032513973", "#text": "Arrêté du 25 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032511046", "@nortexte": "FCPD1611305A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-25" }, { "@id": "LEGITEXT000034162856", "#text": "Arrêté du 6 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160021", "@nortexte": "ECFD1638034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-06" }, { "@id": "LEGITEXT000036476018", "#text": "Arrêté du 18 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036337643", "@nortexte": "CPAD1735978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000041508616", "@num": "41", "#text": "Décret n°2020-68 du 30 janvier 2020 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000041521891", "@num": "1", "#text": "Arrêté du 28 janvier 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041513693", "@nortexte": "CPAE2002312A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-28" }, { "@id": "LEGIARTI000041737849", "@num": "1", "#text": "Décret n°2020-278 du 18 mars 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041737498", "@nortexte": "CPAP2002537D", "@numtexte": "2020-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-18" }, { "@id": "LEGITEXT000043179692", "#text": "Arrêté du 15 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043179295", "@nortexte": "CCPD2104029A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "@id": "LEGIARTI000045768848", "@num": "1", "#text": "Arrêté du 22 avril 2022 - 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art. 265 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615241", "@num": "284 bis A", "#text": "Code des douanes - art. 284 bis A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000043526735", "@num": "1", "#text": "Décret n°2021-630 du 20 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043523014", "@nortexte": "ECOP2031151D", "@numtexte": "2021-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615148", "@fin": "1999-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615149", "@fin": "2000-07-14", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615150", "@fin": "2000-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615151", "@fin": "2001-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615152", "@fin": "2003-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615153", "@fin": "2003-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615154", "@fin": "2005-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615155", "@fin": "2005-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615156", "@fin": "2007-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018030001", "@fin": "2010-07-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642534", "@fin": "2014-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2010-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447920", "@fin": "2015-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022948", "@fin": "2017-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033809191", "@fin": "2018-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469190", "@fin": "2020-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469311", "@fin": "2020-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910663", "@fin": "2022-01-01", "@num": "265 septies", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises propriétaires ou, en leur lieu et place, les entreprises titulaires des contrats cités à l'article 284 bis A :
\n
a) De véhicules routiers à moteur destinés au transport de marchandises et dont le poids total autorisé en charge est égal ou supérieur à 7,5 tonnes ;
\n
b) De véhicules tracteurs routiers dont le poids total roulant est égal ou supérieur à 7,5 tonnes,
\n
peuvent obtenir, sur demande de leur part, le remboursement d'une fraction de la taxe intérieure de consommation sur le gazole.
\n
Ce remboursement est égal à la différence entre le taux de la taxe intérieure de consommation sur les produits pétroliers visé au tableau B annexé au 1 de l'article 265 applicable au gazole identifié à l'indice 22 et un taux spécifique qui est fixé, pour la période du 11 janvier 1999 au 10 janvier 2000, à 37,30 euros (244,64 F) par hectolitre. Ce taux spécifique est fixé à 35,09 euros par hectolitre pour la période du 21 janvier 2001 au 20 janvier 2002 et à 36,77 euros par hectolitre pour la période du 21 janvier 2002 au 31 décembre 2002, et 37,06 euros par hectolitre pour la période du 1er janvier 2003 au 20 janvier 2003.
\n
Le remboursement est plafonné à 20 000 litres de gazole par semestre et par véhicule. Il est accordé aux entreprises établies dans la Communauté européenne qui sont en mesure de justifier qu'elles ont acquis du gazole en France au cours de la période couverte par le remboursement et que ce gazole a été utilisé comme carburant dans des véhicules ci-dessus définis et immatriculés dans l'un des Etats membres.
\n
La période couverte par le remboursement s'entend de la période comprise entre le 21 janvier d'une année et le 20 janvier de l'année suivante.
\n
Les entreprises concernées peuvent adresser leur demande de remboursement au service des douanes à partir du 22 juillet et du 22 janvier suivant respectivement le premier et le second semestre de la période au titre de laquelle le remboursement est sollicité et au plus tard dans les trois ans qui suivent à compter de ces dates.
\n
Les modalités d'application du présent article sont fixées par décret.
" } }, "LEGIARTI000006615154": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615154", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615154.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X265GAAAXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006616483", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGITEXT000005628384", "#text": "Décret n°99-723 du 3 août 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617034", "@num": "1", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617034", "@num": "1", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617035", "@num": "1 bis", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 bis (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617036", "@num": "1 ter", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 ter (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617052", "@num": "10", "#text": "Décret n°99-723 du 3 août 1999 - art. 10 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617054", "@num": "11", "#text": "Décret n°99-723 du 3 août 1999 - art. 11 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617055", "@num": "12", "#text": "Décret n°99-723 du 3 août 1999 - art. 12 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617037", "@num": "2", "#text": "Décret n°99-723 du 3 août 1999 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617039", "@num": "3", "#text": "Décret n°99-723 du 3 août 1999 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000030486064", "@num": "3", "#text": "Décret n°99-723 du 3 août 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617040", "@num": "4", "#text": "Décret n°99-723 du 3 août 1999 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617043", "@num": "5 bis", "#text": "Décret n°99-723 du 3 août 1999 - art. 5 bis (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617043", "@num": "5 bis", "#text": "Décret n°99-723 du 3 août 1999 - art. 5 bis (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617044", "@num": "6", "#text": "Décret n°99-723 du 3 août 1999 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617048", "@num": "7", "#text": "Décret n°99-723 du 3 août 1999 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617049", "@num": "8", "#text": "Décret n°99-723 du 3 août 1999 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617051", "@num": "9", "#text": "Décret n°99-723 du 3 août 1999 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGITEXT000005628618", "#text": "Arrêté du 5 octobre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618851", "@num": "1 bis", "#text": "Arrêté du 5 octobre 1999 - art. 1 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618852", "@num": "2", "#text": "Arrêté du 5 octobre 1999 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618853", "@num": "3", "#text": "Arrêté du 5 octobre 1999 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618854", "@num": "3 bis", "#text": "Arrêté du 5 octobre 1999 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGITEXT000005629690", "#text": "Décret n°2000-678 du 19 juillet 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006617201", "@num": "1", "#text": "Décret n°2000-678 du 19 juillet 2000 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006320793", "@num": "12", "#text": "Loi n° 2000-1352 du 30 décembre 2000 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006321746", "@num": "23", "#text": "Loi - art. 23 () JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006322114", "@num": "33", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000022516023", "@num": "1", "#text": "Arrêté du 8 avril 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022511697", "@nortexte": "BCRD1017707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-08" }, { "@id": "LEGIARTI000024142899", "@num": "1", "#text": "Arrêté du 12 mai 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024142250", "@nortexte": "BCRD1114721A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000025882411", "@num": "1", "#text": "Arrêté du 23 avril 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025837621", "@nortexte": "BCRD1222347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-23" }, { "@id": "LEGIARTI000027089817", "@num": "1", "#text": "Arrêté du 7 février 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027088603", "@nortexte": "BUDD1303918A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-07" }, { "@id": "LEGIARTI000029188401", "@num": "1", "#text": "ARRÊTÉ du 5 juin 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029186479", "@nortexte": "FCPD1413463A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-05" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000030091826", "@num": "1", "#text": "ARRÊTÉ du 18 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029992536", "@nortexte": "FCPD1430361A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030484555", "#text": "ARRÊTÉ du 14 avril 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483874", "@nortexte": "FCPD1502962A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000030484487", "#text": "DÉCRET n°2015-418 du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483679", "@nortexte": "FCPD1505241D", "@numtexte": "2015-418", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000031838489", "#text": "Arrêté du 18 décembre 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031701770", "@nortexte": "FCPD1530707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000032513973", "#text": "Arrêté du 25 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032511046", "@nortexte": "FCPD1611305A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-25" }, { "@id": "LEGITEXT000034162856", "#text": "Arrêté du 6 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160021", "@nortexte": "ECFD1638034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-06" }, { "@id": "LEGITEXT000036476018", "#text": "Arrêté du 18 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036337643", "@nortexte": "CPAD1735978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000041508616", "@num": "41", "#text": "Décret n°2020-68 du 30 janvier 2020 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000041521891", "@num": "1", "#text": "Arrêté du 28 janvier 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041513693", "@nortexte": "CPAE2002312A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-28" }, { "@id": "LEGIARTI000041737849", "@num": "1", "#text": "Décret n°2020-278 du 18 mars 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041737498", "@nortexte": "CPAP2002537D", "@numtexte": "2020-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-18" }, { "@id": "LEGITEXT000043179692", "#text": "Arrêté du 15 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043179295", "@nortexte": "CCPD2104029A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000043526735", "@num": "1", "#text": "Décret n°2021-630 du 20 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043523014", "@nortexte": "ECOP2031151D", "@numtexte": "2021-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" }, { "@id": "LEGIARTI000045768848", "@num": "1", "#text": "Arrêté du 22 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045766594", "@nortexte": "CCPD2212290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047081220", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047079900", "@nortexte": "ECOD2302239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000047876829", "@num": "1", "#text": "Arrêté du 19 juillet 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047873100", "@nortexte": "ECOD2320058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-19" }, { "@id": "LEGIARTI000049054766", "@num": "1", "#text": "Arrêté du 26 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049053788", "@nortexte": "ECOD2401722A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-26" }, { "@id": "LEGIARTI000006615159", "@num": "265 octies", "#text": "Code des douanes - art. 265 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615241", "@num": "284 bis A", "#text": "Code des douanes - art. 284 bis A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615148", "@fin": "1999-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615149", "@fin": "2000-07-14", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615150", "@fin": "2000-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615151", "@fin": "2001-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615152", "@fin": "2003-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615153", "@fin": "2003-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615154", "@fin": "2005-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615155", "@fin": "2005-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615156", "@fin": "2007-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018030001", "@fin": "2010-07-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642534", "@fin": "2014-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2010-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447920", "@fin": "2015-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022948", "@fin": "2017-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033809191", "@fin": "2018-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469190", "@fin": "2020-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469311", "@fin": "2020-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910663", "@fin": "2022-01-01", "@num": "265 septies", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises propriétaires ou, en leur lieu et place, les entreprises titulaires des contrats cités à l'article 284 bis A :
\n
a) De véhicules routiers à moteur destinés au transport de marchandises et dont le poids total autorisé en charge est égal ou supérieur à 7,5 tonnes ;
\n
b) De véhicules tracteurs routiers dont le poids total roulant est égal ou supérieur à 7,5 tonnes,
\n
peuvent obtenir, sur demande de leur part, le remboursement d'une fraction de la taxe intérieure de consommation sur le gazole.
\n
Ce remboursement est égal à la différence entre le taux de la taxe intérieure de consommation sur les produits pétroliers visé au tableau B annexé au 1 de l'article 265 applicable au gazole identifié à l'indice 22 et un taux spécifique qui est fixé, pour la période du 11 janvier 1999 au 10 janvier 2000, à 37,30 euros (244,64 F) par hectolitre. Ce taux spécifique est fixé à 35,09 euros par hectolitre pour la période du 21 janvier 2001 au 20 janvier 2002 et à 36,77 euros par hectolitre pour la période du 21 janvier 2002 au 31 décembre 2002, et 37,06 euros par hectolitre pour la période du 1er janvier 2003 au 28 février 2003. Le taux spécifique est fixé à 38 euros par hectolitre pour la période du 1er mars 2003 au 31 décembre 2004.
\n
Le remboursement est plafonné à 20 000 litres de gazole par semestre et par véhicule. Il est accordé aux entreprises établies dans la Communauté européenne qui sont en mesure de justifier qu'elles ont acquis du gazole en France au cours de la période couverte par le remboursement et que ce gazole a été utilisé comme carburant dans des véhicules ci-dessus définis et immatriculés dans l'un des Etats membres.
\n
La période couverte par le remboursement s'entend de la période comprise entre le 21 janvier d'une année et le 20 janvier de l'année suivante. Pour les consommations de gazole réalisées en 2004, la période couverte par le remboursement s'entend de la période comprise entre le 21 janvier 2004 et le 31 décembre 2004.
\n
Les entreprises concernées peuvent adresser leur demande de remboursement au service des douanes à partir du 22 juillet et du 22 janvier suivant respectivement le premier et le second semestre de la période au titre de laquelle le remboursement est sollicité et au plus tard dans les trois ans qui suivent à compter de ces dates.
\n
Les modalités d'application du présent article sont fixées par décret.
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art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006320793", "@num": "12", "#text": "Loi n° 2000-1352 du 30 décembre 2000 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000789373", "#text": "Loi 2004-1484 2004-12-30 art. 30 II finances pour 2005 (date d'effet)", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322111", "@num": "30", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 30 (V) JORF 31 décembre 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322114", "@num": "33", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000022516023", "@num": "1", "#text": "Arrêté du 8 avril 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022511697", "@nortexte": "BCRD1017707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-08" }, { "@id": "LEGIARTI000024142899", "@num": "1", "#text": "Arrêté du 12 mai 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024142250", "@nortexte": "BCRD1114721A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000025882411", "@num": "1", "#text": "Arrêté du 23 avril 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025837621", "@nortexte": "BCRD1222347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-23" }, { "@id": "LEGIARTI000027089817", "@num": "1", "#text": "Arrêté du 7 février 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027088603", "@nortexte": "BUDD1303918A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-07" }, { "@id": "LEGIARTI000029188401", "@num": "1", "#text": "ARRÊTÉ du 5 juin 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029186479", "@nortexte": "FCPD1413463A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-05" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000030091826", "@num": "1", "#text": "ARRÊTÉ du 18 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029992536", "@nortexte": "FCPD1430361A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030484555", "#text": "ARRÊTÉ du 14 avril 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483874", "@nortexte": "FCPD1502962A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000030484487", "#text": "DÉCRET n°2015-418 du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483679", "@nortexte": "FCPD1505241D", "@numtexte": "2015-418", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000031838489", "#text": "Arrêté du 18 décembre 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031701770", "@nortexte": "FCPD1530707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000032513973", "#text": "Arrêté du 25 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032511046", "@nortexte": "FCPD1611305A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-25" }, { "@id": "LEGITEXT000034162856", "#text": "Arrêté du 6 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160021", "@nortexte": "ECFD1638034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-06" }, { "@id": "LEGITEXT000036476018", "#text": "Arrêté du 18 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036337643", "@nortexte": "CPAD1735978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000041508616", "@num": "41", "#text": "Décret n°2020-68 du 30 janvier 2020 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000041521891", "@num": "1", "#text": "Arrêté du 28 janvier 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041513693", "@nortexte": "CPAE2002312A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-28" }, { "@id": "LEGIARTI000041737849", "@num": "1", "#text": "Décret n°2020-278 du 18 mars 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041737498", "@nortexte": "CPAP2002537D", "@numtexte": "2020-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-18" }, { "@id": "LEGITEXT000043179692", "#text": "Arrêté du 15 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043179295", "@nortexte": "CCPD2104029A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000043526735", "@num": "1", "#text": "Décret n°2021-630 du 20 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043523014", "@nortexte": "ECOP2031151D", "@numtexte": "2021-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" }, { "@id": "LEGIARTI000045768848", "@num": "1", "#text": "Arrêté du 22 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045766594", "@nortexte": "CCPD2212290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047081220", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047079900", "@nortexte": "ECOD2302239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000047876829", "@num": "1", "#text": "Arrêté du 19 juillet 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047873100", "@nortexte": "ECOD2320058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-19" }, { "@id": "LEGIARTI000049054766", "@num": "1", "#text": "Arrêté du 26 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049053788", "@nortexte": "ECOD2401722A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-26" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615159", "@num": "265 octies", "#text": "Code des douanes - art. 265 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615241", "@num": "284 bis A", "#text": "Code des douanes - art. 284 bis A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615148", "@fin": "1999-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615149", "@fin": "2000-07-14", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615150", "@fin": "2000-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615151", "@fin": "2001-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615152", "@fin": "2003-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615153", "@fin": "2003-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615154", "@fin": "2005-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615155", "@fin": "2005-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615156", "@fin": "2007-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018030001", "@fin": "2010-07-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642534", "@fin": "2014-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2010-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447920", "@fin": "2015-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022948", "@fin": "2017-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033809191", "@fin": "2018-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469190", "@fin": "2020-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469311", "@fin": "2020-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910663", "@fin": "2022-01-01", "@num": "265 septies", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises propriétaires ou, en leur lieu et place, les entreprises titulaires des contrats cités à l'article 284 bis A :
\n
a) De véhicules routiers à moteur destinés au transport de marchandises et dont le poids total autorisé en charge est égal ou supérieur à 7,5 tonnes ;
\n
b) De véhicules tracteurs routiers dont le poids total roulant est égal ou supérieur à 7,5 tonnes,
\n
peuvent obtenir, sur demande de leur part, le remboursement d'une fraction de la taxe intérieure de consommation sur le gazole, identifié à l'indice 22 et mentionné au tableau B du 1 de l'article 265.
\n
Ce remboursement est calculé en appliquant au volume de cette catégorie de gazole utilisé comme carburant dans des véhicules définis aux a et b ci-dessus la différence entre le taux fixé à l'article 265 de la taxe intérieure de consommation applicable audit carburant et un taux spécifique fixé à 39,19 euros par hectolitre.
\n
Les entreprises concernées peuvent adresser leur demande de remboursement au service des douanes à partir du premier jour ouvrable suivant respectivement la fin du premier et du second semestre de chaque année et au plus tard dans les trois ans qui suivent.
\n
Le remboursement est également accordé aux entreprises établies dans un autre Etat membre de la Communauté européenne qui sont en mesure de justifier qu'elles ont acquis du gazole en France au cours de la période couverte par le remboursement et que ce gazole a été utilisé comme carburant dans des véhicules définis aux a et b ci-dessus.
\n
Les modalités d'application du présent article sont fixées par décret.
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art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGITEXT000005628618", "#text": "Arrêté du 5 octobre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618851", "@num": "1 bis", "#text": "Arrêté du 5 octobre 1999 - art. 1 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618852", "@num": "2", "#text": "Arrêté du 5 octobre 1999 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618853", "@num": "3", "#text": "Arrêté du 5 octobre 1999 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618854", "@num": "3 bis", "#text": "Arrêté du 5 octobre 1999 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGITEXT000005629690", "#text": "Décret n°2000-678 du 19 juillet 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006617201", "@num": "1", "#text": "Décret n°2000-678 du 19 juillet 2000 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006320793", "@num": "12", "#text": "Loi n° 2000-1352 du 30 décembre 2000 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006322114", "@num": "33", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322682", "@num": "84", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 84 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000022516023", "@num": "1", "#text": "Arrêté du 8 avril 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022511697", "@nortexte": "BCRD1017707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-08" }, { "@id": "LEGIARTI000024142899", "@num": "1", "#text": "Arrêté du 12 mai 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024142250", "@nortexte": "BCRD1114721A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000025882411", "@num": "1", "#text": "Arrêté du 23 avril 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025837621", "@nortexte": "BCRD1222347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-23" }, { "@id": "LEGIARTI000027089817", "@num": "1", "#text": "Arrêté du 7 février 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027088603", "@nortexte": "BUDD1303918A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-07" }, { "@id": "LEGIARTI000029188401", "@num": "1", "#text": "ARRÊTÉ du 5 juin 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029186479", "@nortexte": "FCPD1413463A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-05" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000030091826", "@num": "1", "#text": "ARRÊTÉ du 18 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029992536", "@nortexte": "FCPD1430361A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030484555", "#text": "ARRÊTÉ du 14 avril 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483874", "@nortexte": "FCPD1502962A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000030484487", "#text": "DÉCRET n°2015-418 du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483679", "@nortexte": "FCPD1505241D", "@numtexte": "2015-418", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000031838489", "#text": "Arrêté du 18 décembre 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031701770", "@nortexte": "FCPD1530707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000032513973", "#text": "Arrêté du 25 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032511046", "@nortexte": "FCPD1611305A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-25" }, { "@id": "LEGITEXT000034162856", "#text": "Arrêté du 6 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160021", "@nortexte": "ECFD1638034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-06" }, { "@id": "LEGITEXT000036476018", "#text": "Arrêté du 18 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036337643", "@nortexte": "CPAD1735978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000041508616", "@num": "41", "#text": "Décret n°2020-68 du 30 janvier 2020 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000041521891", "@num": "1", "#text": "Arrêté du 28 janvier 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041513693", "@nortexte": "CPAE2002312A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-28" }, { "@id": "LEGIARTI000041737849", "@num": "1", "#text": "Décret n°2020-278 du 18 mars 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041737498", "@nortexte": "CPAP2002537D", "@numtexte": "2020-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-18" }, { "@id": "LEGITEXT000043179692", "#text": "Arrêté du 15 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043179295", "@nortexte": "CCPD2104029A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000043526735", "@num": "1", "#text": "Décret n°2021-630 du 20 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043523014", "@nortexte": "ECOP2031151D", "@numtexte": "2021-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" }, { "@id": "LEGIARTI000045768848", "@num": "1", "#text": "Arrêté du 22 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045766594", "@nortexte": "CCPD2212290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047081220", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047079900", "@nortexte": "ECOD2302239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000047876829", "@num": "1", "#text": "Arrêté du 19 juillet 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047873100", "@nortexte": "ECOD2320058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-19" }, { "@id": "LEGIARTI000049054766", "@num": "1", "#text": "Arrêté du 26 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049053788", "@nortexte": "ECOD2401722A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-26" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615159", "@num": "265 octies", "#text": "Code des douanes - art. 265 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615241", "@num": "284 bis A", "#text": "Code des douanes - art. 284 bis A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615148", "@fin": "1999-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615149", "@fin": "2000-07-14", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615150", "@fin": "2000-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615151", "@fin": "2001-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615152", "@fin": "2003-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615153", "@fin": "2003-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615154", "@fin": "2005-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615155", "@fin": "2005-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615156", "@fin": "2007-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018030001", "@fin": "2010-07-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642534", "@fin": "2014-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2010-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447920", "@fin": "2015-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022948", "@fin": "2017-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033809191", "@fin": "2018-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469190", "@fin": "2020-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469311", "@fin": "2020-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910663", "@fin": "2022-01-01", "@num": "265 septies", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises propriétaires ou, en leur lieu et place, les entreprises titulaires des contrats cités à l'article 284 bis A :
\n
a) De véhicules routiers à moteur destinés au transport de marchandises et dont le poids total autorisé en charge est égal ou supérieur à 7,5 tonnes ;
\n
b) De véhicules tracteurs routiers dont le poids total roulant est égal ou supérieur à 7,5 tonnes,
\n
peuvent obtenir, sur demande de leur part, le remboursement d'une fraction de la taxe intérieure de consommation sur le gazole, identifié à l'indice 22 et mentionné au tableau B du 1 de l'article 265.
\n
Ce remboursement est calculé en appliquant au volume de gazole utilisé comme carburant dans des véhicules définis aux a et b, acquis dans chaque région et dans la collectivité territoriale de Corse, la différence entre 39,19 euros par hectolitre et le tarif qui y est applicable en application de l'article 265.
\n
Les entreprises concernées peuvent adresser leur demande de remboursement au service des douanes à partir du premier jour ouvrable suivant respectivement la fin du premier et du second semestre de chaque année et au plus tard dans les trois ans qui suivent.
\n
Le remboursement est également accordé aux entreprises établies dans un autre Etat membre de la Communauté européenne qui sont en mesure de justifier qu'elles ont acquis du gazole en France au cours de la période couverte par le remboursement et que ce gazole a été utilisé comme carburant dans des véhicules définis aux a et b ci-dessus.
\n
Les modalités d'application du présent article sont fixées par décret.
" } }, "LEGIARTI000018030001": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-07-01", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018030001", "URL": "article/LEGI/ARTI/00/00/18/03/00/LEGIARTI000018030001.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2007-1824 du 25 décembre 2007 de finances rectificative pour 2007, article 66 IV : Les II et III de la présente loi s'appliquent aux demandes de remboursement déposées à compter du 1er juillet 2008.

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art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617049", "@num": "8", "#text": "Décret n°99-723 du 3 août 1999 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617051", "@num": "9", "#text": "Décret n°99-723 du 3 août 1999 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGITEXT000005628618", "#text": "Arrêté du 5 octobre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - 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art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006322114", "@num": "33", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000017885154", "@num": "66", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 66", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000022516023", "@num": "1", "#text": "Arrêté du 8 avril 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022511697", "@nortexte": "BCRD1017707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-08" }, { "@id": "LEGIARTI000024142899", "@num": "1", "#text": "Arrêté du 12 mai 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024142250", "@nortexte": "BCRD1114721A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000025882411", "@num": "1", "#text": "Arrêté du 23 avril 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025837621", "@nortexte": "BCRD1222347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-23" }, { "@id": "LEGIARTI000027089817", "@num": "1", "#text": "Arrêté du 7 février 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027088603", "@nortexte": "BUDD1303918A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-07" }, { "@id": "LEGIARTI000029188401", "@num": "1", "#text": "ARRÊTÉ du 5 juin 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029186479", "@nortexte": "FCPD1413463A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-05" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000030091826", "@num": "1", "#text": "ARRÊTÉ du 18 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029992536", "@nortexte": "FCPD1430361A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030484555", "#text": "ARRÊTÉ du 14 avril 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483874", "@nortexte": "FCPD1502962A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000030484487", "#text": "DÉCRET n°2015-418 du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483679", "@nortexte": "FCPD1505241D", "@numtexte": "2015-418", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000031838489", "#text": "Arrêté du 18 décembre 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031701770", "@nortexte": "FCPD1530707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000032513973", "#text": "Arrêté du 25 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032511046", "@nortexte": "FCPD1611305A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-25" }, { "@id": "LEGITEXT000034162856", "#text": "Arrêté du 6 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160021", "@nortexte": "ECFD1638034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-06" }, { "@id": "LEGITEXT000036476018", "#text": "Arrêté du 18 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036337643", "@nortexte": "CPAD1735978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000041508616", "@num": "41", "#text": "Décret n°2020-68 du 30 janvier 2020 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000041521891", "@num": "1", "#text": "Arrêté du 28 janvier 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041513693", "@nortexte": "CPAE2002312A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-28" }, { "@id": "LEGIARTI000041737849", "@num": "1", "#text": "Décret n°2020-278 du 18 mars 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041737498", "@nortexte": "CPAP2002537D", "@numtexte": "2020-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-18" }, { "@id": "LEGITEXT000043179692", "#text": "Arrêté du 15 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043179295", "@nortexte": "CCPD2104029A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "@id": "LEGIARTI000043526735", "@num": "1", "#text": "Décret n°2021-630 du 20 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043523014", "@nortexte": "ECOP2031151D", "@numtexte": "2021-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" }, { "@id": "LEGIARTI000045768848", "@num": "1", "#text": "Arrêté du 22 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045766594", "@nortexte": "CCPD2212290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047081220", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047079900", "@nortexte": "ECOD2302239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000047876829", "@num": "1", "#text": "Arrêté du 19 juillet 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047873100", "@nortexte": "ECOD2320058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-19" }, { "@id": "LEGIARTI000049054766", "@num": "1", "#text": "Arrêté du 26 janvier 2024 - 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Les entreprises propriétaires ou, en leur lieu et place, les entreprises titulaires des contrats cités à l'article 284 bis A :

a) De véhicules routiers à moteur destinés au transport de marchandises et dont le poids total autorisé en charge est égal ou supérieur à 7,5 tonnes ;

b) De véhicules tracteurs routiers dont le poids total roulant est égal ou supérieur à 7,5 tonnes,

peuvent obtenir, sur demande de leur part, le remboursement d'une fraction de la taxe intérieure de consommation sur le gazole, identifié à l'indice 22 et mentionné au tableau B du 1 de l'article 265.

Ce remboursement est calculé, au choix de l'entreprise :

- soit en appliquant au volume de gazole utilisé comme carburant dans des véhicules définis aux a et b, acquis dans chaque région et dans la collectivité territoriale de Corse, la différence entre 39,19 euros par hectolitre et le tarif qui y est applicable en application de l'article 265 ;

- soit en appliquant, au total du volume de gazole utilisé comme carburant dans des véhicules définis aux a et b, acquis dans au moins trois des régions, dont le cas échéant la collectivité territoriale de Corse, un taux moyen de remboursement calculé en pondérant les différents taux régionaux votés dans les conditions précisées au 2 de l'article 265 par les volumes de gazole respectivement mis à la consommation dans chaque région et dans la collectivité territoriale de Corse. Le montant de ce taux moyen pondéré est fixé annuellement par arrêté.

Les entreprises concernées peuvent adresser leur demande de remboursement au service des douanes à partir du premier jour ouvrable suivant respectivement la fin du premier et du second semestre de chaque année et au plus tard dans les trois ans qui suivent.

Le remboursement est également accordé aux entreprises établies dans un autre Etat membre de la Communauté européenne qui sont en mesure de justifier qu'elles ont acquis du gazole en France au cours de la période couverte par le remboursement et que ce gazole a été utilisé comme carburant dans des véhicules définis aux a et b ci-dessus.

Les modalités d'application du présent article sont fixées par décret.

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Les entreprises propriétaires ou, en leur lieu et place, les entreprises titulaires des contrats cités à l'article 284 bis A :

a) De véhicules routiers à moteur destinés au transport de marchandises et dont le poids total autorisé en charge est égal ou supérieur à 7,5 tonnes ;

b) De véhicules tracteurs routiers dont le poids total roulant est égal ou supérieur à 7,5 tonnes,

Ce remboursement est calculé, au choix de l'entreprise :

- soit en appliquant, au total du volume de gazole utilisé comme carburant dans des véhicules définis aux a et b, acquis dans au moins trois des régions, dont le cas échéant la collectivité territoriale de Corse, un taux moyen de remboursement calculé en pondérant les différents taux régionaux votés dans les conditions précisées au 2 de l'article 265 et à l'article 265 A bis par les volumes de gazole respectivement mis à la consommation dans chaque région et dans la collectivité territoriale de Corse. Le montant de ce taux moyen pondéré est fixé annuellement par arrêté.

Les modalités d'application du présent article sont fixées par décret.

" } }, "LEGIARTI000028447920": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028447920", "URL": "article/LEGI/ARTI/00/00/28/44/79/LEGIARTI000028447920.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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Les personnes soumises au droit commercial au titre de leur activité de transport routier de marchandises, propriétaires ou, en leur lieu et place, les personnes titulaires des contrats cités à l'article 284 bis A :

a) De véhicules routiers à moteur destinés au transport de marchandises et dont le poids total autorisé en charge est égal ou supérieur à 7,5 tonnes ;

b) De véhicules tracteurs routiers dont le poids total roulant est égal ou supérieur à 7,5 tonnes,

peuvent obtenir, sur demande de leur part, dans les conditions prévues à l'article 352, le remboursement d'une fraction de la taxe intérieure de consommation sur le gazole, identifié à l'indice 22 et mentionné au tableau B du 1 de l'article 265.

Le carburant doit avoir supporté la taxe intérieure de consommation sur le territoire douanier défini au 1 de l'article 1er, sauf dans les départements d'outre-mer.

Ce remboursement est calculé, au choix du demandeur :

-soit en appliquant au volume de gazole utilisé comme carburant dans des véhicules définis aux a et b, acquis dans chaque région et dans la collectivité territoriale de Corse, la différence entre 39,19 euros par hectolitre et le tarif qui y est applicable en application des articles 265 et 265 A bis ;

-soit en appliquant, au total du volume de gazole utilisé comme carburant dans des véhicules définis aux a et b, acquis dans au moins trois des régions, dont le cas échéant la collectivité territoriale de Corse, un taux moyen de remboursement calculé en pondérant les différents taux régionaux votés dans les conditions précisées au 2 de l'article 265 et à l'article 265 A bis par les volumes de gazole respectivement mis à la consommation dans chaque région et dans la collectivité territoriale de Corse. Le montant de ce taux moyen pondéré est fixé par arrêté.

Le remboursement est également accordé aux personnes établies dans un autre Etat membre de l'Union européenne qui sont en mesure de justifier qu'elles ont acquis du gazole en France au cours de la période couverte par le remboursement et que ce gazole a été utilisé comme carburant dans des véhicules définis aux a et b ci-dessus.

Les modalités d'application du présent article sont fixées par décret.

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a) De véhicules routiers à moteur destinés au transport de marchandises et dont le poids total autorisé en charge est égal ou supérieur à 7,5 tonnes ;

b) De véhicules tracteurs routiers dont le poids total roulant est égal ou supérieur à 7,5 tonnes,

Le carburant doit avoir supporté la taxe intérieure de consommation sur le territoire douanier défini au 1 de l'article 1er, sauf dans les départements d'outre-mer.

Ce remboursement est calculé, au choix du demandeur :

-soit en appliquant au volume de gazole utilisé comme carburant dans des véhicules définis aux a et b, acquis dans chaque région et dans la collectivité territoriale de Corse, la différence entre 43,19 euros par hectolitre et le tarif qui y est applicable en application des articles 265 et 265 A bis ;

-soit en appliquant, au total du volume de gazole utilisé comme carburant dans des véhicules définis aux a et b, acquis dans au moins trois des régions, dont le cas échéant la collectivité territoriale de Corse, un taux moyen de remboursement calculé en pondérant les différents taux régionaux votés dans les conditions précisées au 2 de l'article 265 et à l'article 265 A bis par les volumes de gazole respectivement mis à la consommation dans chaque région et dans la collectivité territoriale de Corse. Le montant de ce taux moyen pondéré est fixé par arrêté.

Les modalités d'application du présent article sont fixées par décret.

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a) De véhicules routiers à moteur destinés au transport de marchandises et dont le poids total autorisé en charge est égal ou supérieur à 7,5 tonnes ;

b) De véhicules tracteurs routiers dont le poids total roulant est égal ou supérieur à 7,5 tonnes,

Le carburant doit avoir supporté la taxe intérieure de consommation sur le territoire douanier défini au 1 de l'article 1er, sauf dans les départements d'outre-mer.

Ce remboursement est calculé, au choix du demandeur :

-soit en appliquant au volume de gazole utilisé comme carburant dans des véhicules définis aux a et b, acquis dans chaque région et dans la collectivité de Corse, la différence entre 43,19 euros par hectolitre et le tarif qui y est applicable en application des articles 265,265 A bis et 265 A ter ;

-soit en appliquant, au total du volume de gazole utilisé comme carburant dans des véhicules définis aux a et b, acquis dans au moins trois des régions, dont le cas échéant la collectivité de Corse, un taux moyen de remboursement calculé en pondérant les différents taux régionaux votés dans les conditions précisées aux articles 265 A bis et 265 A ter par les volumes de gazole respectivement mis à la consommation dans chaque région et dans la collectivité territoriale de Corse. Le montant de ce taux moyen pondéré est fixé par arrêté.

Les modalités d'application du présent article sont fixées par décret.

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"2999-01-01" }, { "@id": "LEGIARTI000006615996", "@num": "352", "#text": "Code des douanes - art. 352", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615148", "@fin": "1999-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615149", "@fin": "2000-07-14", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615150", "@fin": "2000-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615151", "@fin": "2001-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615152", "@fin": "2003-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615153", "@fin": "2003-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615154", "@fin": "2005-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615155", "@fin": "2005-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615156", "@fin": "2007-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018030001", "@fin": "2010-07-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642534", "@fin": "2014-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2010-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447920", "@fin": "2015-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022948", "@fin": "2017-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033809191", "@fin": "2018-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469190", "@fin": "2020-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469311", "@fin": "2020-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910663", "@fin": "2022-01-01", "@num": "265 septies", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a) De véhicules routiers à moteur destinés au transport de marchandises et dont le poids total autorisé en charge est égal ou supérieur à 7,5 tonnes ;

b) De véhicules tracteurs routiers dont le poids total roulant est égal ou supérieur à 7,5 tonnes,

Le carburant doit avoir supporté la taxe intérieure de consommation sur le territoire douanier défini au 1 de l'article 1er, sauf dans les départements d'outre-mer.

Ce remboursement est calculé, au choix du demandeur :

-soit en appliquant au volume de gazole utilisé comme carburant dans des véhicules définis aux a et b, acquis dans chaque région et dans la collectivité territoriale de Corse, la différence entre 43,19 euros par hectolitre et le tarif qui y est applicable en application des articles 265, 265 A bis et 265 A ter ;

-soit en appliquant, au total du volume de gazole utilisé comme carburant dans des véhicules définis aux a et b, acquis dans au moins trois des régions, dont le cas échéant la collectivité territoriale de Corse, un taux moyen de remboursement calculé en pondérant les différents taux régionaux votés dans les conditions précisées aux articles 265 A bis et 265 A ter par les volumes de gazole respectivement mis à la consommation dans chaque région et dans la collectivité territoriale de Corse. Le montant de ce taux moyen pondéré est fixé par arrêté.

Les modalités d'application du présent article sont fixées par décret.

" } }, "LEGIARTI000041469311": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041469311", "URL": "article/LEGI/ARTI/00/00/41/46/93/LEGIARTI000041469311.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l’article 71 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions s'appliquent aux carburants acquis à compter du 1er janvier 2020.

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art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617049", "@num": "8", "#text": "Décret n°99-723 du 3 août 1999 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617051", "@num": "9", "#text": "Décret n°99-723 du 3 août 1999 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGITEXT000005628618", "#text": "Arrêté du 5 octobre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618851", "@num": "1 bis", "#text": "Arrêté du 5 octobre 1999 - art. 1 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618852", "@num": "2", "#text": "Arrêté du 5 octobre 1999 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618853", "@num": "3", "#text": "Arrêté du 5 octobre 1999 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618854", "@num": "3 bis", "#text": "Arrêté du 5 octobre 1999 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGITEXT000005629690", "#text": "Décret n°2000-678 du 19 juillet 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006617201", "@num": "1", "#text": "Décret n°2000-678 du 19 juillet 2000 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006320793", "@num": "12", "#text": "Loi n° 2000-1352 du 30 décembre 2000 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006322114", "@num": "33", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000022516023", "@num": "1", "#text": "Arrêté du 8 avril 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022511697", "@nortexte": "BCRD1017707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-08" }, { "@id": "LEGIARTI000024142899", "@num": "1", "#text": "Arrêté du 12 mai 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024142250", "@nortexte": "BCRD1114721A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000025882411", "@num": "1", "#text": "Arrêté du 23 avril 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025837621", "@nortexte": "BCRD1222347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-23" }, { "@id": "LEGIARTI000027089817", "@num": "1", "#text": "Arrêté du 7 février 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027088603", "@nortexte": "BUDD1303918A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-07" }, { "@id": "LEGIARTI000029188401", "@num": "1", "#text": "ARRÊTÉ du 5 juin 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029186479", "@nortexte": "FCPD1413463A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-05" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000030091826", "@num": "1", "#text": "ARRÊTÉ du 18 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029992536", "@nortexte": "FCPD1430361A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030484555", "#text": "ARRÊTÉ du 14 avril 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483874", "@nortexte": "FCPD1502962A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000030484487", "#text": "DÉCRET n°2015-418 du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483679", "@nortexte": "FCPD1505241D", "@numtexte": "2015-418", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000031838489", "#text": "Arrêté du 18 décembre 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031701770", "@nortexte": "FCPD1530707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000032513973", "#text": "Arrêté du 25 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032511046", "@nortexte": "FCPD1611305A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-25" }, { "@id": "LEGITEXT000034162856", "#text": "Arrêté du 6 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160021", "@nortexte": "ECFD1638034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-06" }, { "@id": "LEGITEXT000036476018", "#text": "Arrêté du 18 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036337643", "@nortexte": "CPAD1735978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000039792951", "@num": "71", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 71 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000041508616", "@num": "41", "#text": "Décret n°2020-68 du 30 janvier 2020 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000041521891", "@num": "1", "#text": "Arrêté du 28 janvier 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041513693", "@nortexte": "CPAE2002312A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-28" }, { "@id": "LEGIARTI000041737849", "@num": "1", "#text": "Décret n°2020-278 du 18 mars 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041737498", "@nortexte": "CPAP2002537D", "@numtexte": "2020-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-18" }, { "@id": "LEGITEXT000043179692", "#text": "Arrêté du 15 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043179295", "@nortexte": "CCPD2104029A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "@id": "LEGIARTI000043526735", "@num": "1", "#text": "Décret n°2021-630 du 20 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043523014", "@nortexte": "ECOP2031151D", "@numtexte": "2021-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" }, { "@id": "LEGIARTI000045768848", "@num": "1", "#text": "Arrêté du 22 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045766594", "@nortexte": "CCPD2212290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047081220", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047079900", "@nortexte": "ECOD2302239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000047876829", "@num": "1", "#text": "Arrêté du 19 juillet 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047873100", "@nortexte": "ECOD2320058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-19" }, { "@id": "LEGIARTI000049054766", "@num": "1", "#text": "Arrêté du 26 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049053788", "@nortexte": "ECOD2401722A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-26" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021631582", "@num": "265 A bis", "#text": "Code des douanes - art. 265 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615159", "@num": "265 octies", "#text": "Code des douanes - art. 265 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615241", "@num": "284 bis A", "#text": "Code des douanes - art. 284 bis A", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615996", "@num": "352", "#text": "Code des douanes - art. 352", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615148", "@fin": "1999-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615149", "@fin": "2000-07-14", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615150", "@fin": "2000-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615151", "@fin": "2001-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615152", "@fin": "2003-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615153", "@fin": "2003-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615154", "@fin": "2005-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615155", "@fin": "2005-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615156", "@fin": "2007-12-29", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018030001", "@fin": "2010-07-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642534", "@fin": "2014-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2010-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447920", "@fin": "2015-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022948", "@fin": "2017-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033809191", "@fin": "2018-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469190", "@fin": "2020-01-01", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469311", "@fin": "2020-12-31", "@num": "265 septies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042910663", "@fin": "2022-01-01", "@num": "265 septies", "@etat": "ABROGE", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a) De véhicules routiers à moteur destinés au transport de marchandises et dont le poids total autorisé en charge est égal ou supérieur à 7,5 tonnes ;

b) De véhicules tracteurs routiers dont le poids total roulant est égal ou supérieur à 7,5 tonnes,

Le carburant doit avoir supporté la taxe intérieure de consommation sur le territoire douanier défini au 1 de l'article 1er, sauf dans les départements d'outre-mer.

Ce remboursement est calculé, au choix du demandeur :

-soit en appliquant au volume de gazole utilisé comme carburant dans des véhicules définis aux a et b, acquis dans chaque région et dans la collectivité de Corse, la différence entre 45,19 euros par hectolitre et le tarif qui y est applicable en application des articles 265,265 A bis et 265 A ter ;

-soit en appliquant, au total du volume de gazole utilisé comme carburant dans des véhicules définis aux a et b, acquis dans au moins trois des régions, dont le cas échéant la collectivité de Corse, un taux moyen de remboursement calculé en pondérant les différents taux régionaux votés dans les conditions précisées aux articles 265 A bis et 265 A ter par les volumes de gazole respectivement mis à la consommation dans chaque région et dans la collectivité territoriale de Corse. Le montant de ce taux moyen pondéré est fixé par arrêté.

Les modalités d'application du présent article sont fixées par décret.

" } }, "LEGIARTI000042910663": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 septies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042910663", "URL": "article/LEGI/ARTI/00/00/42/91/06/LEGIARTI000042910663.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l’article 71 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions s'appliquent aux carburants acquis à compter du 1er janvier 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006616483", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGITEXT000005628384", "#text": "Décret n°99-723 du 3 août 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617034", "@num": "1", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617034", "@num": "1", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617035", "@num": "1 bis", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 bis (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617036", "@num": "1 ter", "#text": "Décret n°99-723 du 3 août 1999 - art. 1 ter (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617052", "@num": "10", "#text": "Décret n°99-723 du 3 août 1999 - art. 10 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617054", "@num": "11", "#text": "Décret n°99-723 du 3 août 1999 - art. 11 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617055", "@num": "12", "#text": "Décret n°99-723 du 3 août 1999 - art. 12 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617037", "@num": "2", "#text": "Décret n°99-723 du 3 août 1999 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617039", "@num": "3", "#text": "Décret n°99-723 du 3 août 1999 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000030486064", "@num": "3", "#text": "Décret n°99-723 du 3 août 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617040", "@num": "4", "#text": "Décret n°99-723 du 3 août 1999 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617043", "@num": "5 bis", "#text": "Décret n°99-723 du 3 août 1999 - art. 5 bis (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617043", "@num": "5 bis", "#text": "Décret n°99-723 du 3 août 1999 - art. 5 bis (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617044", "@num": "6", "#text": "Décret n°99-723 du 3 août 1999 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617048", "@num": "7", "#text": "Décret n°99-723 du 3 août 1999 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617049", "@num": "8", "#text": "Décret n°99-723 du 3 août 1999 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGIARTI000006617051", "@num": "9", "#text": "Décret n°99-723 du 3 août 1999 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "LEGITEXT000005628618", "#text": "Arrêté du 5 octobre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618850", "@num": "1", "#text": "Arrêté du 5 octobre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618851", "@num": "1 bis", "#text": "Arrêté du 5 octobre 1999 - art. 1 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618852", "@num": "2", "#text": "Arrêté du 5 octobre 1999 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618853", "@num": "3", "#text": "Arrêté du 5 octobre 1999 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGIARTI000006618854", "@num": "3 bis", "#text": "Arrêté du 5 octobre 1999 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762622", "@nortexte": "ECOD9970020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "LEGITEXT000005629690", "#text": "Décret n°2000-678 du 19 juillet 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006617201", "@num": "1", "#text": "Décret n°2000-678 du 19 juillet 2000 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006320793", "@num": "12", "#text": "Loi n° 2000-1352 du 30 décembre 2000 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006322114", "@num": "33", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000022516023", "@num": "1", "#text": "Arrêté du 8 avril 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022511697", "@nortexte": "BCRD1017707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-08" }, { "@id": "LEGIARTI000024142899", "@num": "1", "#text": "Arrêté du 12 mai 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024142250", "@nortexte": "BCRD1114721A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000025882411", "@num": "1", "#text": "Arrêté du 23 avril 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025837621", "@nortexte": "BCRD1222347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-23" }, { "@id": "LEGIARTI000027089817", "@num": "1", "#text": "Arrêté du 7 février 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027088603", "@nortexte": "BUDD1303918A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-07" }, { "@id": "LEGIARTI000029188401", "@num": "1", "#text": "ARRÊTÉ du 5 juin 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029186479", "@nortexte": "FCPD1413463A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-05" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000030091826", "@num": "1", "#text": "ARRÊTÉ du 18 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029992536", "@nortexte": "FCPD1430361A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-18" }, { "@id": "LEGIARTI000044875640", "@num": "36", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030484555", "#text": "ARRÊTÉ du 14 avril 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483874", "@nortexte": "FCPD1502962A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000030484487", "#text": "DÉCRET n°2015-418 du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483679", "@nortexte": "FCPD1505241D", "@numtexte": "2015-418", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-14" }, { "@id": "LEGITEXT000031838489", "#text": "Arrêté du 18 décembre 2015 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031701770", "@nortexte": "FCPD1530707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000032513973", "#text": "Arrêté du 25 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032511046", "@nortexte": "FCPD1611305A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-25" }, { "@id": "LEGIARTI000044875621", "@num": "24", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000034162856", "#text": "Arrêté du 6 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160021", "@nortexte": "ECFD1638034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-06" }, { "@id": "LEGITEXT000036476018", "#text": "Arrêté du 18 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036337643", "@nortexte": "CPAD1735978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000041508616", "@num": "41", "#text": "Décret n°2020-68 du 30 janvier 2020 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000041521891", "@num": "1", "#text": "Arrêté du 28 janvier 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041513693", "@nortexte": "CPAE2002312A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-28" }, { "@id": "LEGIARTI000041737849", "@num": "1", "#text": "Décret n°2020-278 du 18 mars 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041737498", "@nortexte": "CPAP2002537D", "@numtexte": "2020-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-18" }, { "@id": "LEGIARTI000047293639", "@num": "55", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGITEXT000043179692", "#text": "Arrêté du 15 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043179295", "@nortexte": "CCPD2104029A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "@id": "LEGIARTI000043526735", "@num": "1", "#text": "Décret n°2021-630 du 20 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043523014", "@nortexte": "ECOP2031151D", "@numtexte": "2021-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" }, { "@id": "LEGIARTI000044595094", "@num": "7", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044603747", "@num": "L312-48", "#text": "Code des impositions sur les biens et services - art. L312-48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603737", "@num": "L312-53", "#text": "Code des impositions sur les biens et services - art. L312-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045768848", "@num": "1", "#text": "Arrêté du 22 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045766594", "@nortexte": "CCPD2212290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047081220", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047079900", "@nortexte": "ECOD2302239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000047876829", "@num": "1", "#text": "Arrêté du 19 juillet 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047873100", "@nortexte": "ECOD2320058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-19" }, { "@id": "LEGIARTI000049054766", "@num": "1", "#text": "Arrêté du 26 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049053788", "@nortexte": "ECOD2401722A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-26" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021631582", "@num": "265 A bis", "#text": "Code des douanes - art. 265 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615159", "@num": "265 octies", "#text": "Code des douanes - art. 265 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615241", "@num": "284 bis A", "#text": "Code des douanes - art. 284 bis A", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615996", "@num": "352", "#text": "Code des douanes - 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Les personnes soumises au droit commercial au titre de leur activité de transport routier de marchandises, propriétaires ou, en leur lieu et place, les personnes preneurs d'une formule locative de longue durée, au sens du 7° de l'article 1007 du code général des impôts :

a) De véhicules routiers à moteur destinés au transport de marchandises et dont le poids total autorisé en charge est égal ou supérieur à 7,5 tonnes ;

b) De véhicules tracteurs routiers dont le poids total roulant est égal ou supérieur à 7,5 tonnes,

Le carburant doit avoir supporté la taxe intérieure de consommation sur le territoire douanier défini au 1 de l'article 1er, sauf dans les départements d'outre-mer.

Ce remboursement est calculé, au choix du demandeur :

-soit en appliquant au volume de gazole utilisé comme carburant dans des véhicules définis aux a et b, acquis dans chaque région et dans la collectivité de Corse, la différence entre 45,19 euros par hectolitre et le tarif qui y est applicable en application des articles 265,265 A bis et 265 A ter ;

-soit en appliquant, au total du volume de gazole utilisé comme carburant dans des véhicules définis aux a et b, acquis dans au moins trois des régions, dont le cas échéant la collectivité de Corse, un taux moyen de remboursement calculé en pondérant les différents taux régionaux votés dans les conditions précisées aux articles 265 A bis et 265 A ter par les volumes de gazole respectivement mis à la consommation dans chaque région et dans la collectivité territoriale de Corse. Le montant de ce taux moyen pondéré est fixé par arrêté.

Les modalités d'application du présent article sont fixées par décret.

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Article 1 AUTONOME VIGUEUR, en vigueur depuis le 08/05/2022 (Arrêté du 22 avril 2022 pris en application des dispositions des articles 265 septies et 265 octies du code des douanes)