{ "article": { "LEGIARTI000045925883": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045925883", "URL": "article/LEGI/ARTI/00/00/45/92/58/LEGIARTI000045925883.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323967", "@num": "2", "#text": "Décret n°77-1017 du 1 septembre 1977 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000700269", "@numtexte": "77-1017", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-09-01" }, { "@id": "JORFTEXT000000380628", "#text": "Décret n°96-1023 du 22 novembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "LEGIARTI000045928656", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006615125", "@num": "265 bis", "#text": "Code des douanes - art. 265 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000045925863", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions modifiant le décret n° 97-1195 du 24 décembre 1997", "@debut": "2022-06-18" } ] }, "@cid": "JORFTEXT000045924430", "@nor": "ECOD2206441D", "@num": "2022-893", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-893 du 15 juin 2022 relatif à la déconcentration des décisions administratives individuelles relevant de la direction générale des douanes et droits indirects", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000045924430", "@c_titre_court": "Décret n°2022-893 du 15 juin 2022" }, { "@fin": "2999-01-01", "#text": "Décret n° 2022-893 du 15 juin 2022 relatif à la déconcentration des décisions administratives individuelles relevant de la direction générale des douanes et droits indirects", "@debut": "2022-06-18", "@id_txt": "LEGITEXT000045925838", "@c_titre_court": "Décret n°2022-893 du 15 juin 2022" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2022-06-17", "@date_signature": "2022-06-15", "@num_parution_jo": "0139" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000045925883", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000045924532", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Décret n° 97-1195 du 24 décembre 1997
\n Art. 10\n
\n

\n
" } }, "LEGIARTI000006323967": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-10-22", "DATE_DEBUT": "1977-09-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006323967", "URL": "article/LEGI/ARTI/00/00/06/32/39/LEGIARTI000006323967.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHETXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045925883", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084751", "@fin": "2023-01-01", "#text": "RESPONSABILITE DES RECEVEURS DES ADMINISTRATIONS FINANCIERES", "@debut": "1977-09-11" } ] }, "@cid": "JORFTEXT000000700269", "@num": "77-1017", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°77-1017 du 1 septembre 1977 RESPONSABILITE DES RECEVEURS DES ADMINISTRATIONS FINANCIERES ET CONTROLE DE LA COUR DES COMPTES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000700269", "@c_titre_court": "Décret n°77-1017 du 1 septembre 1977" }, { "@fin": "2023-01-01", "#text": "Décret n°77-1017 du 1 septembre 1977 n° 77-1017 du 1er septembre 1977 relatif à la responsabilité des receveurs des administrations financières", "@debut": "2000-04-16", "@id_txt": "LEGITEXT000006062554", "@c_titre_court": "Décret n°77-1017 du 1 septembre 1977" }, { "@fin": "2000-04-16", "#text": "Décret n°77-1017 du 1 septembre 1977 n° 77-1017 du 1er septembre 1977 relatif à la responsabilité des receveurs des administrations financières", "@debut": "1977-09-11", "@id_txt": "LEGITEXT000006062553", "@c_titre_court": "Décret n°77-1017 du 1 septembre 1977" } ], "@date_publi": "1977-09-11", "@date_signature": "1977-09-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006323967", "@fin": "1999-10-22", "@num": "2", "@etat": "MODIFIE", "@debut": "1977-09-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006323968", "@fin": "2000-04-16", "@num": "2", "@etat": "MODIFIE", "@debut": "1999-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006323969", "@fin": "2022-06-18", "@num": "2", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000045928549", "@fin": "2023-01-01", "@num": "2", "@etat": "ABROGE", "@debut": "2022-06-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les droits reconnus irrecouvrables pour des causes indépendantes de la diligence des receveurs sont admis en non-valeur.
\n
Les décisions relatives aux admissions en non-valeur sont prises par les directeurs des services fiscaux ou par les directeurs régionaux des douanes, pour les sommes qui n'excèdent pas un montant fixé par arrêté du ministre de l'économie et des finances, et par le directeur général des impôts ou par le directeur général des douanes et des droits indirects pour les sommes qui excèdent le montant ainsi fixé.
" } }, "LEGIARTI000006323968": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-04-16", "DATE_DEBUT": "1999-10-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006323968", "URL": "article/LEGI/ARTI/00/00/06/32/39/LEGIARTI000006323968.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHETXXXXXX002AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006331069", "@num": "7", "#text": "Décret n°99-889 du 21 octobre 1999 - art. 7 () JORF 22 octobre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000398295", "@nortexte": "ECOR9904558D", "@numtexte": "99-889", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-10-21" }, { "@id": "LEGIARTI000006331070", "@num": "8", "#text": "Décret n°99-889 du 21 octobre 1999 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000398295", "@nortexte": "ECOR9904558D", "@numtexte": "99-889", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1999-10-21" }, { "@id": "LEGIARTI000045925883", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084751", "@fin": "2023-01-01", "#text": "RESPONSABILITE DES RECEVEURS DES ADMINISTRATIONS FINANCIERES", "@debut": "1977-09-11" } ] }, "@cid": "JORFTEXT000000700269", "@num": "77-1017", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°77-1017 du 1 septembre 1977 RESPONSABILITE DES RECEVEURS DES ADMINISTRATIONS FINANCIERES ET CONTROLE DE LA COUR DES COMPTES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000700269", "@c_titre_court": "Décret n°77-1017 du 1 septembre 1977" }, { "@fin": "2023-01-01", "#text": "Décret n°77-1017 du 1 septembre 1977 n° 77-1017 du 1er septembre 1977 relatif à la responsabilité des receveurs des administrations financières", "@debut": "2000-04-16", "@id_txt": "LEGITEXT000006062554", "@c_titre_court": "Décret n°77-1017 du 1 septembre 1977" }, { "@fin": "2000-04-16", "#text": "Décret n°77-1017 du 1 septembre 1977 n° 77-1017 du 1er septembre 1977 relatif à la responsabilité des receveurs des administrations financières", "@debut": "1977-09-11", "@id_txt": "LEGITEXT000006062553", "@c_titre_court": "Décret n°77-1017 du 1 septembre 1977" } ], "@date_publi": "1977-09-11", "@date_signature": "1977-09-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006323967", "@fin": "1999-10-22", "@num": "2", "@etat": "MODIFIE", "@debut": "1977-09-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006323968", "@fin": "2000-04-16", "@num": "2", "@etat": "MODIFIE", "@debut": "1999-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006323969", "@fin": "2022-06-18", "@num": "2", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000045928549", "@fin": "2023-01-01", "@num": "2", "@etat": "ABROGE", "@debut": "2022-06-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les droits reconnus irrecouvrables pour des causes indépendantes de la diligence des receveurs sont admis en non-valeur.
\n
Les décisions relatives aux admissions en non-valeur sont prises par les directeurs des services fiscaux ou par les directeurs régionaux des douanes et droits indirects.
" } }, "LEGIARTI000006323969": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-06-18", "DATE_DEBUT": "2000-04-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006323969", "URL": "article/LEGI/ARTI/00/00/06/32/39/LEGIARTI000006323969.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHETXXXXXX002AAXXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006360577", "@num": "5", "#text": "Décret n°2000-338 du 14 avril 2000 - art. 5 () JORF 16 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000045925883", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084751", "@fin": "2023-01-01", "#text": "RESPONSABILITE DES RECEVEURS DES ADMINISTRATIONS FINANCIERES", "@debut": "1977-09-11" } ] }, "@cid": "JORFTEXT000000700269", "@num": "77-1017", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°77-1017 du 1 septembre 1977 RESPONSABILITE DES RECEVEURS DES ADMINISTRATIONS FINANCIERES ET CONTROLE DE LA COUR DES COMPTES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000700269", "@c_titre_court": "Décret n°77-1017 du 1 septembre 1977" }, { "@fin": "2023-01-01", "#text": "Décret n°77-1017 du 1 septembre 1977 n° 77-1017 du 1er septembre 1977 relatif à la responsabilité des receveurs des administrations financières", "@debut": "2000-04-16", "@id_txt": "LEGITEXT000006062554", "@c_titre_court": "Décret n°77-1017 du 1 septembre 1977" }, { "@fin": "2000-04-16", "#text": "Décret n°77-1017 du 1 septembre 1977 n° 77-1017 du 1er septembre 1977 relatif à la responsabilité des receveurs des administrations financières", "@debut": "1977-09-11", "@id_txt": "LEGITEXT000006062553", "@c_titre_court": "Décret n°77-1017 du 1 septembre 1977" } ], "@date_publi": "1977-09-11", "@date_signature": "1977-09-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006323967", "@fin": "1999-10-22", "@num": "2", "@etat": "MODIFIE", "@debut": "1977-09-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006323968", "@fin": "2000-04-16", "@num": "2", "@etat": "MODIFIE", "@debut": "1999-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006323969", "@fin": "2022-06-18", "@num": "2", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000045928549", "@fin": "2023-01-01", "@num": "2", "@etat": "ABROGE", "@debut": "2022-06-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les droits reconnus irrecouvrables pour des causes indépendantes de la diligence des receveurs sont admis en non-valeur.
\n
Les décisions relatives aux admissions en non-valeur sont prises par les directeurs des services fiscaux ou par les directeurs régionaux des douanes et droits indirects.
" } }, "LEGIARTI000006615125": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-12-31", "DATE_DEBUT": "1967-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006615125", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615125.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X265BAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000880572", "#text": "Loi 66-923 1966-12-14 art. 4 JORF 15 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000880572", "@numtexte": "66-923", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1966-12-14" }, { "@id": "JORFTEXT000000509949", "#text": "Décret 67-1218 1967-12-22 art. 5 JORF 30 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000509949", "@numtexte": "67-1218", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-12-22" }, { "@id": "LEGIARTI000006618575", "@num": "1", "#text": "Arrêté du 29 avril 1970 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006324242", "@num": "5", "#text": "Décret n°83-285 du 8 avril 1983 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006616551", "@num": "1", "#text": "Décret n°83-540 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616580", "@num": "Annexe", "#text": "Décret n°83-540 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616581", "@num": "1", "#text": "Décret n°83-541 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616610", "@num": "ANNEXE", "#text": "Décret n°83-541 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616611", "@num": "1", "#text": "Décret n°83-542 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616639", "@num": "ANNEXE", "#text": "Décret n°83-542 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616640", "@num": "1", "#text": "Décret n°83-543 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616668", "@num": "ANNEXE", "#text": "Décret n°83-543 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616669", "@num": "1", "#text": "Décret n°83-544 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327882", "@numtexte": "83-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616696", "@num": "Annexe", "#text": "Décret n°83-544 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327882", "@numtexte": "83-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616698", "@num": "1", "#text": "Décret n°83-545 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503525", "@numtexte": "83-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616726", "@num": "Annexe", "#text": "Décret n°83-545 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503525", "@numtexte": "83-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616728", "@num": "1", "#text": "Décret n°83-546 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503752", "@numtexte": "83-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616756", "@num": "Annexe", "#text": "Décret n°83-546 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503752", "@numtexte": "83-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616757", "@num": "1", "#text": "Décret n°83-547 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861574", "@numtexte": "83-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616785", "@num": "Annexe", "#text": "Décret n°83-547 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861574", "@numtexte": "83-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616809", "@num": "Annexe", "#text": "Décret n°83-548 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877256", "@numtexte": "83-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006325659", "@num": "4", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006325926", "@num": "5", "#text": "Décret n°90-132 du 12 février 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326263", "@num": "5", "#text": "Décret n°91-285 du 19 mars 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326569", "@num": "5", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000020808337", "@num": "1", "#text": "Décret n°2009-805\n du 26 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020797464", "@nortexte": "BCFD0910401D", "@numtexte": "2009-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-26" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025496891", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@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": "LEGITEXT000030485435", "#text": "ARRÊTÉ du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483968", "@nortexte": "FCPD1503322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGIARTI000035919818", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733642", "@nortexte": "FCPD1515503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779418", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000044263150", "@num": "2", "#text": "Arrêté du 17 décembre 2015 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779407", "@num": "3", "#text": "Arrêté du 17 décembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGITEXT000034184561", "#text": "Arrêté du 1er avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034183093", "@nortexte": "ECFD1608642A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-01" }, { "@id": "LEGITEXT000035919446", "#text": "Arrêté du 17 octobre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035900422", "@nortexte": "CPAD1728071A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-10-17" }, { "@id": "LEGITEXT000037394807", "#text": "Arrêté du 27 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037393889", "@nortexte": "CPAD1823150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "LEGITEXT000037637806", "#text": "Arrêté du 14 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGIARTI000037637811", "@num": "1", "#text": "Arrêté du 14 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGITEXT000038196830", "#text": "Arrêté du 19 février 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038196345", "@nortexte": "CPAD1820016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-19" }, { "@id": "LEGITEXT000041483998", "#text": "Arrêté du 13 janvier 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041400134", "@nortexte": "CPAP1931008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-13" }, { "@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": "LEGITEXT000041997498", "#text": "Arrêté du 9 juin 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041996590", "@nortexte": "CPAD2014400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-09" }, { "@id": "LEGIARTI000043057225", "@num": "1", "#text": "Arrêté du 5 janvier 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGITEXT000043981492", "#text": "Arrêté du 24 août 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981496", "@num": "1", "#text": "Arrêté du 24 août 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981498", "@num": "2", "#text": "Arrêté du 24 août 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGITEXT000044258189", "#text": "Arrêté du 21 octobre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000044258199", "@num": "5", "#text": "Arrêté du 21 octobre 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000045925883", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGIARTI000039206395", "@num": "L229-14", "#text": "Code de l'environnement - art. 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1. Les produits visés au tableau B annexé à l'article 265 ci-dessus peuvent être admis en exemption totale ou partielle de la taxe intérieure de consommation, de la redevance prévue à l'article 266 ter et en suspension de la taxe sur la valeur ajoutée lorsqu'ils sont utilisés pour la fabrication des produits chimiques dont la ligne est fixée par décret.
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Ces décrets déterminent les conditions de mise en oeuvre des produits bénéficiant de ce régime fiscal et le montant de l'exonération applicable.
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2. Les produits visés au tableau B annexé à l'article 265 ci-dessus peuvent être admis par décret en suspension des taxes et redevances, dont la perception incombe à l'administration des douanes, autres que celles visés au 1 ci-dessus.
\n
Cette suspension est de droit pour les produits admis en exemption totale de la taxe intérieure de consommation dans les conditions fixées au 1 ci-dessus.
\n
3. Les décrets prévus aux 1 et 2 ci-dessus sont pris après avis d'une commission spéciale dont la composition est fixé par arrêté du ministre de l'économie et des finances et du ministre chargé de l'industrie.
" } }, "LEGIARTI000006615126": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "1992-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615126", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615126.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X265BAAAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618575", "@num": "1", "#text": "Arrêté du 29 avril 1970 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006324242", "@num": "5", "#text": "Décret n°83-285 du 8 avril 1983 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006616551", "@num": "1", "#text": "Décret n°83-540 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616580", "@num": "Annexe", "#text": "Décret n°83-540 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616581", "@num": "1", "#text": "Décret n°83-541 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616610", "@num": "ANNEXE", "#text": "Décret n°83-541 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616611", "@num": "1", "#text": "Décret n°83-542 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616639", "@num": "ANNEXE", "#text": "Décret n°83-542 du 24 juin 1983 - art. 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Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877256", "@numtexte": "83-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006325659", "@num": "4", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006325926", "@num": "5", "#text": "Décret n°90-132 du 12 février 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326263", "@num": "5", "#text": "Décret n°91-285 du 19 mars 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326569", "@num": "5", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000006318538", "@num": "31", "#text": "Loi - art. 31 () JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000020808337", "@num": "1", "#text": "Décret n°2009-805\n du 26 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020797464", "@nortexte": "BCFD0910401D", "@numtexte": "2009-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-26" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025496891", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@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": "LEGITEXT000030485435", "#text": "ARRÊTÉ du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483968", "@nortexte": "FCPD1503322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGIARTI000035919818", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733642", "@nortexte": "FCPD1515503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779418", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000044263150", "@num": "2", "#text": "Arrêté du 17 décembre 2015 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779407", "@num": "3", "#text": "Arrêté du 17 décembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGITEXT000034184561", "#text": "Arrêté du 1er avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034183093", "@nortexte": "ECFD1608642A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-01" }, { "@id": "LEGITEXT000035919446", "#text": "Arrêté du 17 octobre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035900422", "@nortexte": "CPAD1728071A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-10-17" }, { "@id": "LEGITEXT000037394807", "#text": "Arrêté du 27 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037393889", "@nortexte": "CPAD1823150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "LEGITEXT000037637806", "#text": "Arrêté du 14 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGIARTI000037637811", "@num": "1", "#text": "Arrêté du 14 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGITEXT000038196830", "#text": "Arrêté du 19 février 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038196345", "@nortexte": "CPAD1820016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-19" }, { "@id": "LEGITEXT000041483998", "#text": "Arrêté du 13 janvier 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041400134", "@nortexte": "CPAP1931008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-13" }, { "@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": "LEGITEXT000041997498", "#text": "Arrêté du 9 juin 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041996590", "@nortexte": "CPAD2014400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-09" }, { "@id": "LEGIARTI000043057225", "@num": "1", "#text": "Arrêté du 5 janvier 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGITEXT000043981492", "#text": "Arrêté du 24 août 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981496", "@num": "1", "#text": "Arrêté du 24 août 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981498", "@num": "2", "#text": "Arrêté du 24 août 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGITEXT000044258189", "#text": "Arrêté du 21 octobre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000044258199", "@num": "5", "#text": "Arrêté du 21 octobre 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000045925883", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGIARTI000039206395", "@num": "L229-14", "#text": "Code de l'environnement - art. L229-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378314", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629800", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615167", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006615125", "@fin": "1992-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1967-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615126", "@fin": "2006-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615127", "@fin": "2008-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036096", "@fin": "2011-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023216176", "@fin": "2010-10-30", "@num": "265 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378319", "@fin": "2014-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429056", "@fin": "2016-12-30", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033746026", "@fin": "2017-04-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2016-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034095175", "@fin": "2018-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2017-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426713", "@fin": "2019-03-06", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038211063", "@fin": "2020-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2019-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469107", "@fin": "2020-07-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041504134", "@fin": "2022-01-01", "@num": "265 bis", "@etat": "ABROGE", "@debut": "2020-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les produits pétroliers visés au tableau B de l'article 265 ci-dessus sont admis en exonération de la taxe intérieure de consommation lorsqu'ils sont destinés à être utilisés :
\n
a) autrement que comme carburant ou combustible de chauffage ;
\n
b) comme carburéacteur à bord des aéronefs ;
\n
c) comme carburant pour la navigation maritime dans les eaux communautaires, autre que la navigation d'agrément privée.
\n
2. Le carburéacteur, identifié aux indices 13 bis et 17 bis du tableau B de l'article 265 du présent code, est exonéré de la taxe intérieure de consommation lorsqu'il est utilisé comme carburant pour la construction, la mise au point, les essais ou l'entretien des moteurs d'aviation à réaction ou à turbine.
\n
Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.
" } }, "LEGIARTI000006615127": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615127", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615127.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X265BAAAXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618575", "@num": "1", "#text": "Arrêté du 29 avril 1970 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006324242", "@num": "5", "#text": "Décret n°83-285 du 8 avril 1983 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006616551", "@num": "1", "#text": "Décret n°83-540 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616580", "@num": "Annexe", "#text": "Décret n°83-540 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616581", "@num": "1", "#text": "Décret n°83-541 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616610", "@num": "ANNEXE", "#text": "Décret n°83-541 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616611", "@num": "1", "#text": "Décret n°83-542 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616639", "@num": "ANNEXE", "#text": "Décret n°83-542 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616640", "@num": "1", "#text": "Décret n°83-543 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616668", "@num": "ANNEXE", "#text": "Décret n°83-543 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616669", "@num": "1", "#text": "Décret n°83-544 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327882", "@numtexte": "83-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616696", "@num": "Annexe", "#text": "Décret n°83-544 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327882", "@numtexte": "83-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616698", "@num": "1", "#text": "Décret n°83-545 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503525", "@numtexte": "83-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616726", "@num": "Annexe", "#text": "Décret n°83-545 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503525", "@numtexte": "83-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616728", "@num": "1", "#text": "Décret n°83-546 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503752", "@numtexte": "83-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616756", "@num": "Annexe", "#text": "Décret n°83-546 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503752", "@numtexte": "83-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616757", "@num": "1", "#text": "Décret n°83-547 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861574", "@numtexte": "83-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616785", "@num": "Annexe", "#text": "Décret n°83-547 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861574", "@numtexte": "83-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616809", "@num": "Annexe", "#text": "Décret n°83-548 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877256", "@numtexte": "83-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006325659", "@num": "4", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006325926", "@num": "5", "#text": "Décret n°90-132 du 12 février 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326263", "@num": "5", "#text": "Décret n°91-285 du 19 mars 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326569", "@num": "5", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000006322905", "@num": "5", "#text": "LOI n° 2006-1771 du 30 décembre 2006 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000020808337", "@num": "1", "#text": "Décret n°2009-805\n du 26 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020797464", "@nortexte": "BCFD0910401D", "@numtexte": "2009-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-26" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025496891", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. 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1. Les produits pétroliers visés au tableau B de l'article 265 ci-dessus sont admis en exonération de la taxe intérieure de consommation lorsqu'ils sont destinés à être utilisés :

\n
\n

a) autrement que comme carburant ou combustible de chauffage ;

\n
\n

b) comme carburéacteur à bord des aéronefs ;

\n
\n

c) comme carburant pour la navigation maritime dans les eaux communautaires, autre que la navigation d'agrément privée ;

\n
\n

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions n°s 01, 02, 03 et 04 du programme n° 152 \"Gendarmerie nationale\" de la mission interministérielle \"Sécurité\".

\n
\n

2. Le carburéacteur, identifié aux indices 13 bis et 17 bis du tableau B de l'article 265 du présent code, est exonéré de la taxe intérieure de consommation lorsqu'il est utilisé comme carburant pour la construction, la mise au point, les essais ou l'entretien des moteurs d'aviation à réaction ou à turbine.

\n
\n

Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

\n
" } }, "LEGIARTI000018036096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018036096", "URL": "article/LEGI/ARTI/00/00/18/03/60/LEGIARTI000018036096.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618575", "@num": "1", "#text": "Arrêté du 29 avril 1970 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006324242", "@num": "5", "#text": "Décret n°83-285 du 8 avril 1983 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006616551", "@num": "1", "#text": "Décret n°83-540 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616580", "@num": "Annexe", "#text": "Décret n°83-540 du 24 juin 1983 - art. 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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000017885146", "@num": "62", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 62", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000020808337", "@num": "1", "#text": "Décret n°2009-805\n du 26 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020797464", "@nortexte": "BCFD0910401D", "@numtexte": "2009-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-26" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025496891", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@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": "LEGITEXT000030485435", "#text": "ARRÊTÉ du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483968", "@nortexte": "FCPD1503322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGIARTI000035919818", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733642", "@nortexte": "FCPD1515503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779418", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000044263150", "@num": "2", "#text": "Arrêté du 17 décembre 2015 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779407", "@num": "3", "#text": "Arrêté du 17 décembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGITEXT000034184561", "#text": "Arrêté du 1er avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034183093", "@nortexte": "ECFD1608642A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-01" }, { "@id": "LEGITEXT000035919446", "#text": "Arrêté du 17 octobre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035900422", "@nortexte": "CPAD1728071A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-10-17" }, { "@id": "LEGITEXT000037394807", "#text": "Arrêté du 27 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037393889", "@nortexte": "CPAD1823150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "LEGITEXT000037637806", "#text": "Arrêté du 14 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGIARTI000037637811", "@num": "1", "#text": "Arrêté du 14 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGITEXT000038196830", "#text": "Arrêté du 19 février 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038196345", "@nortexte": "CPAD1820016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-19" }, { "@id": "LEGITEXT000041483998", "#text": "Arrêté du 13 janvier 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041400134", "@nortexte": "CPAP1931008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-13" }, { "@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": "LEGITEXT000041997498", "#text": "Arrêté du 9 juin 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041996590", "@nortexte": "CPAD2014400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-09" }, { "@id": "LEGIARTI000043057225", "@num": "1", "#text": "Arrêté du 5 janvier 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGITEXT000043981492", "#text": "Arrêté du 24 août 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981496", "@num": "1", "#text": "Arrêté du 24 août 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981498", "@num": "2", "#text": "Arrêté du 24 août 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGITEXT000044258189", "#text": "Arrêté du 21 octobre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000044258199", "@num": "5", "#text": "Arrêté du 21 octobre 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000045925883", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGIARTI000039206395", "@num": "L229-14", "#text": "Code de l'environnement - art. L229-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378314", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629800", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615174", "@num": "266 quinquies A", "#text": "Code des douanes - art. 266 quinquies A", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615167", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006615125", "@fin": "1992-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1967-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615126", "@fin": "2006-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615127", "@fin": "2008-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036096", "@fin": "2011-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023216176", "@fin": "2010-10-30", "@num": "265 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378319", "@fin": "2014-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429056", "@fin": "2016-12-30", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033746026", "@fin": "2017-04-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2016-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034095175", "@fin": "2018-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2017-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426713", "@fin": "2019-03-06", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038211063", "@fin": "2020-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2019-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469107", "@fin": "2020-07-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041504134", "@fin": "2022-01-01", "@num": "265 bis", "@etat": "ABROGE", "@debut": "2020-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les produits énergétiques mentionnés à l'article 265 sont admis en exonération des taxes intérieures de consommation lorsqu'ils sont destinés à être utilisés :

a) autrement que comme carburant ou combustible ;

b) comme carburant ou combustible à bord des aéronefs, à l'exclusion des aéronefs de tourisme privé.

Pour l'application du présent b, sont considérés comme aéronefs de tourisme privé les aéronefs utilisés, selon le cas, par leur propriétaire ou la personne qui en a la disposition dans le cadre d'une location ou à tout autre titre, à des fins autres que commerciales ;

c) comme carburant ou combustible pour la navigation maritime dans les eaux communautaires, y compris la pêche, autre qu'à bord de bateaux de plaisance privés.

Pour l'application du présent c, sont considérés comme bateaux de plaisance privés les bateaux utilisés, selon le cas, par leur propriétaire ou la personne qui en a la disposition dans le cadre d'une location ou à tout autre titre, à des fins autres que commerciales ;

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions n° s 01, 02, 03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \".

2. Les carburants destinés aux moteurs d'avions sont exonérés de la taxe intérieure de consommation lorsqu'ils sont utilisés dans le cadre de la construction, du développement, de la mise au point, des essais ou de l'entretien des aéronefs et de leurs moteurs.

3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

a) Pour la production d'électricité, à l'exclusion des produits utilisés dans des installations mentionnées à l'article 266 quinquies A ;

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

Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

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L229-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378314", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629800", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615174", "@num": "266 quinquies A", "#text": "Code des douanes - art. 266 quinquies A", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615167", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006615125", "@fin": "1992-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1967-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615126", "@fin": "2006-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615127", "@fin": "2008-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036096", "@fin": "2011-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023216176", "@fin": "2010-10-30", "@num": "265 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378319", "@fin": "2014-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429056", "@fin": "2016-12-30", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033746026", "@fin": "2017-04-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2016-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034095175", "@fin": "2018-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2017-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426713", "@fin": "2019-03-06", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038211063", "@fin": "2020-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2019-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469107", "@fin": "2020-07-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041504134", "@fin": "2022-01-01", "@num": "265 bis", "@etat": "ABROGE", "@debut": "2020-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les produits énergétiques mentionnés à l'article 265 sont admis en exonération des taxes intérieures de consommation lorsqu'ils sont destinés à être utilisés :

\n
\n

a) autrement que comme carburant ou combustible ;

\n
\n

b) comme carburant ou combustible à bord des aéronefs, à l'exclusion des aéronefs de tourisme privé.

\n
\n

c) comme carburant ou combustible pour la navigation maritime dans les eaux communautaires, y compris la pêche, autre qu'à bord de bateaux de plaisance privés.

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\n

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions n° s 01,02,03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \".

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\n

3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

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\n

a) Pour la production d'électricité, à l'exclusion des produits utilisés dans des installations mentionnées à l'article 266 quinquies A et des produits utilisés pour leurs besoins par les petits producteurs d'électricité au sens du 4° du V de l'article L. 3333-2 du code général des collectivités territoriales ;

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

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\n

Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000023378319": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023378319", "URL": "article/LEGI/ARTI/00/00/23/37/83/LEGIARTI000023378319.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618575", "@num": "1", "#text": "Arrêté du 29 avril 1970 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006324242", "@num": "5", "#text": "Décret n°83-285 du 8 avril 1983 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006616551", "@num": "1", "#text": "Décret n°83-540 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616580", "@num": "Annexe", "#text": "Décret n°83-540 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616581", "@num": "1", "#text": "Décret n°83-541 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616610", "@num": "ANNEXE", "#text": "Décret n°83-541 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616611", "@num": "1", "#text": "Décret n°83-542 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616639", "@num": "ANNEXE", "#text": "Décret n°83-542 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616640", "@num": "1", "#text": "Décret n°83-543 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616668", "@num": "ANNEXE", "#text": "Décret n°83-543 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616669", "@num": "1", "#text": "Décret n°83-544 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327882", "@numtexte": "83-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616696", "@num": "Annexe", "#text": "Décret n°83-544 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327882", "@numtexte": "83-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616698", "@num": "1", "#text": "Décret n°83-545 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503525", "@numtexte": "83-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616726", "@num": "Annexe", "#text": "Décret n°83-545 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503525", "@numtexte": "83-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616728", "@num": "1", "#text": "Décret n°83-546 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503752", "@numtexte": "83-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616756", "@num": "Annexe", "#text": "Décret n°83-546 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503752", "@numtexte": "83-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616757", "@num": "1", "#text": "Décret n°83-547 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861574", "@numtexte": "83-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616785", "@num": "Annexe", "#text": "Décret n°83-547 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861574", "@numtexte": "83-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616809", "@num": "Annexe", "#text": "Décret n°83-548 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877256", "@numtexte": "83-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006325659", "@num": "4", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006325926", "@num": "5", "#text": "Décret n°90-132 du 12 février 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326263", "@num": "5", "#text": "Décret n°91-285 du 19 mars 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326569", "@num": "5", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000020808337", "@num": "1", "#text": "Décret n°2009-805\n du 26 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020797464", "@nortexte": "BCFD0910401D", "@numtexte": "2009-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-26" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025496891", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. 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1. Les produits énergétiques mentionnés à l'article 265 sont admis en exonération des taxes intérieures de consommation lorsqu'ils sont destinés à être utilisés :

a) autrement que comme carburant ou combustible ;

b) comme carburant ou combustible à bord des aéronefs, à l'exclusion des aéronefs de tourisme privé.

c) comme carburant ou combustible pour la navigation maritime dans les eaux communautaires, y compris la pêche, autre qu'à bord de bateaux de plaisance privés.

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions n° s 01,02,03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \";

e) Comme carburant ou combustible pour le transport de marchandises sur les voies navigables intérieures .

\n
\n

3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

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

Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000020808337", "@num": "1", "#text": "Décret n°2009-805\n du 26 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020797464", "@nortexte": "BCFD0910401D", "@numtexte": "2009-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-26" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025496891", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000028402549", "@num": "32", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@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": "LEGITEXT000030485435", "#text": "ARRÊTÉ du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483968", "@nortexte": "FCPD1503322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGIARTI000035919818", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733642", "@nortexte": "FCPD1515503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779418", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000044263150", "@num": "2", "#text": "Arrêté du 17 décembre 2015 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779407", "@num": "3", "#text": "Arrêté du 17 décembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGITEXT000034184561", "#text": "Arrêté du 1er avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034183093", "@nortexte": "ECFD1608642A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-01" }, { "@id": "LEGITEXT000035919446", "#text": "Arrêté du 17 octobre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035900422", "@nortexte": "CPAD1728071A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-10-17" }, { "@id": "LEGITEXT000037394807", "#text": "Arrêté du 27 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037393889", "@nortexte": "CPAD1823150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "LEGITEXT000037637806", "#text": "Arrêté du 14 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGIARTI000037637811", "@num": "1", "#text": "Arrêté du 14 novembre 2018 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGITEXT000043981492", "#text": "Arrêté du 24 août 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981496", "@num": "1", "#text": "Arrêté du 24 août 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981498", "@num": "2", "#text": "Arrêté du 24 août 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGITEXT000044258189", "#text": "Arrêté du 21 octobre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000044258199", "@num": "5", "#text": "Arrêté du 21 octobre 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000045925883", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGIARTI000006391836", "@num": "L3333-3", "#text": "Code général des collectivités territoriales - art. 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L229-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378314", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629800", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615174", "@num": "266 quinquies A", "#text": "Code des douanes - art. 266 quinquies A", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615167", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006615125", "@fin": "1992-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1967-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615126", "@fin": "2006-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615127", "@fin": "2008-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036096", "@fin": "2011-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023216176", "@fin": "2010-10-30", "@num": "265 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378319", "@fin": "2014-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429056", "@fin": "2016-12-30", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033746026", "@fin": "2017-04-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2016-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034095175", "@fin": "2018-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2017-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426713", "@fin": "2019-03-06", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038211063", "@fin": "2020-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2019-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469107", "@fin": "2020-07-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041504134", "@fin": "2022-01-01", "@num": "265 bis", "@etat": "ABROGE", "@debut": "2020-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les produits énergétiques mentionnés à l'article 265 sont admis en exonération des taxes intérieures de consommation lorsqu'ils sont destinés à être utilisés :

a) autrement que comme carburant ou combustible ;

b) Comme carburant ou combustible à bord des aéronefs utilisés par leur propriétaire ou la personne qui en a la disposition à la suite d'une location, d'un affrètement ou à tout autre titre à des fins commerciales, notamment pour les besoins d'opérations de transport de personnes, de transport de marchandises ainsi que pour la réalisation de prestations de services à titre onéreux. L'exonération s'applique également aux aéronefs utilisés pour les besoins des autorités publiques ;

c) Comme carburant ou combustible à bord des navires de pêche, des navires utilisés par leur propriétaire ou la personne qui en a la disposition à la suite d'une location, d'un affrètement ou à tout autre titre à des fins commerciales, notamment pour les besoins d'opérations de transport de personnes, de transport de marchandises ainsi que pour la réalisation de prestations de services à titre onéreux. L'exonération s'applique également aux navires utilisés pour les besoins des autorités publiques ;

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions n^os 01, 02, 03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \" ;

e) Comme carburant ou combustible pour le transport de marchandises sur les voies navigables intérieures.

3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

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

Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000033746026": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-04-01", "DATE_DEBUT": "2016-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000033746026", "URL": "article/LEGI/ARTI/00/00/33/74/60/LEGIARTI000033746026.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi no 2016-1888 du 28 décembre 2016, article 61-II : Le f) s'applique pour une durée de trois ans dès lors que la Commission européenne a confirmé que cette mesure est compatible avec le 1 de l'article 107 du traité sur le fonctionnement de l'Union européenne.
\n

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art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000045925883", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGIARTI000006391836", "@num": "L3333-3", "#text": "Code général des collectivités territoriales - art. L3333-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039206395", "@num": "L229-14", "#text": "Code de l'environnement - art. L229-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378314", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629800", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615174", "@num": "266 quinquies A", "#text": "Code des douanes - art. 266 quinquies A", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615167", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006615125", "@fin": "1992-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1967-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615126", "@fin": "2006-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615127", "@fin": "2008-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036096", "@fin": "2011-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023216176", "@fin": "2010-10-30", "@num": "265 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378319", "@fin": "2014-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429056", "@fin": "2016-12-30", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033746026", "@fin": "2017-04-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2016-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034095175", "@fin": "2018-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2017-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426713", "@fin": "2019-03-06", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038211063", "@fin": "2020-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2019-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469107", "@fin": "2020-07-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041504134", "@fin": "2022-01-01", "@num": "265 bis", "@etat": "ABROGE", "@debut": "2020-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les produits énergétiques mentionnés à l'article 265 sont admis en exonération des taxes intérieures de consommation lorsqu'ils sont destinés à être utilisés :

a) autrement que comme carburant ou combustible ;

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions n^os 01, 02, 03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \" ;

e) Comme carburant ou combustible pour le transport de marchandises sur les voies navigables intérieures ;

f) Comme carburant à bord des véhicules porteurs de la catégorie N3 dont le poids total autorisé en charge ne dépasse pas 26 tonnes et utilisés pour les besoins d'opérations de collecte du lait dans les exploitations agricoles situées en zone de montagne telle que définie par décret.

3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

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

Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000034095175": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034095175", "URL": "article/LEGI/ARTI/00/00/34/09/51/LEGIARTI000034095175.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du IV de l'article 7 de la loi n° 2017-227 du 24 février 2017, les dispositions de l'article 265 bis tel qu'il résulte des dispositions du III dudit article 7 s'appliquent à compter du premier jour du trimestre civil suivant la promulgation de ladite loi.
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618575", "@num": "1", "#text": "Arrêté du 29 avril 1970 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006324242", "@num": "5", "#text": "Décret n°83-285 du 8 avril 1983 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006616551", "@num": "1", "#text": "Décret n°83-540 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616580", "@num": "Annexe", "#text": "Décret n°83-540 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616581", "@num": "1", "#text": "Décret n°83-541 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616610", "@num": "ANNEXE", "#text": "Décret n°83-541 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503524", "@numtexte": "83-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616611", "@num": "1", "#text": "Décret n°83-542 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616639", "@num": "ANNEXE", "#text": "Décret n°83-542 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861573", "@numtexte": "83-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616640", "@num": "1", "#text": "Décret n°83-543 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616668", "@num": "ANNEXE", "#text": "Décret n°83-543 du 24 juin 1983 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327881", "@numtexte": "83-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616669", "@num": "1", "#text": "Décret n°83-544 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327882", "@numtexte": "83-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616696", "@num": "Annexe", "#text": "Décret n°83-544 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327882", "@numtexte": "83-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616698", "@num": "1", "#text": "Décret n°83-545 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503525", "@numtexte": "83-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616726", "@num": "Annexe", "#text": "Décret n°83-545 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503525", "@numtexte": "83-545", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616728", "@num": "1", "#text": "Décret n°83-546 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503752", "@numtexte": "83-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616756", "@num": "Annexe", "#text": "Décret n°83-546 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503752", "@numtexte": "83-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616757", "@num": "1", "#text": "Décret n°83-547 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861574", "@numtexte": "83-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616785", "@num": "Annexe", "#text": "Décret n°83-547 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861574", "@numtexte": "83-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616809", "@num": "Annexe", "#text": "Décret n°83-548 du 24 juin 1983 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877256", "@numtexte": "83-548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006325659", "@num": "4", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006325926", "@num": "5", "#text": "Décret n°90-132 du 12 février 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326263", "@num": "5", "#text": "Décret n°91-285 du 19 mars 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326569", "@num": "5", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000020808337", "@num": "1", "#text": "Décret n°2009-805\n du 26 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020797464", "@nortexte": "BCFD0910401D", "@numtexte": "2009-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-26" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025496891", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. 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1. Les produits énergétiques mentionnés à l'article 265 sont admis en exonération des taxes intérieures de consommation lorsqu'ils sont destinés à être utilisés :

a) autrement que comme carburant ou combustible ;

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions n^os 01, 02, 03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \" ;

e) Comme carburant ou combustible pour le transport de marchandises sur les voies navigables intérieures ;

3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

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

Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000036426713": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-03-06", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036426713", "URL": "article/LEGI/ARTI/00/00/36/42/67/LEGIARTI000036426713.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000020808337", "@num": "1", "#text": "Décret n°2009-805\n du 26 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020797464", "@nortexte": "BCFD0910401D", "@numtexte": "2009-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-26" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025496891", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000036426690", "@num": "32", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 32 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@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": "LEGITEXT000030485435", "#text": "ARRÊTÉ du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483968", "@nortexte": "FCPD1503322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGIARTI000035919818", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733642", "@nortexte": "FCPD1515503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779418", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000044263150", "@num": "2", "#text": "Arrêté du 17 décembre 2015 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779407", "@num": "3", "#text": "Arrêté du 17 décembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGITEXT000034184561", "#text": "Arrêté du 1er avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034183093", "@nortexte": "ECFD1608642A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-01" }, { "@id": "LEGITEXT000035919446", "#text": "Arrêté du 17 octobre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035900422", "@nortexte": "CPAD1728071A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-10-17" }, { "@id": "LEGIARTI000036377666", "@num": "17", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGITEXT000037394807", "#text": "Arrêté du 27 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037393889", "@nortexte": "CPAD1823150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "LEGITEXT000037637806", "#text": "Arrêté du 14 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGIARTI000037637811", "@num": "1", "#text": "Arrêté du 14 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGITEXT000038196830", "#text": "Arrêté du 19 février 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038196345", "@nortexte": "CPAD1820016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-19" }, { "@id": "LEGITEXT000041483998", "#text": "Arrêté du 13 janvier 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041400134", "@nortexte": "CPAP1931008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-13" }, { "@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": "LEGITEXT000041997498", "#text": "Arrêté du 9 juin 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041996590", "@nortexte": "CPAD2014400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-09" }, { "@id": "LEGIARTI000043057225", "@num": "1", "#text": "Arrêté du 5 janvier 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGITEXT000043981492", "#text": "Arrêté du 24 août 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981496", "@num": "1", "#text": "Arrêté du 24 août 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981498", "@num": "2", "#text": "Arrêté du 24 août 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGITEXT000044258189", "#text": "Arrêté du 21 octobre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000044258199", "@num": "5", "#text": "Arrêté du 21 octobre 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000045925883", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGIARTI000006391836", "@num": "L3333-3", "#text": "Code général des collectivités territoriales - art. L3333-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039206395", "@num": "L229-14", "#text": "Code de l'environnement - art. L229-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378314", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629800", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615174", "@num": "266 quinquies A", "#text": "Code des douanes - art. 266 quinquies A", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615167", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006615125", "@fin": "1992-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1967-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615126", "@fin": "2006-12-31", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615127", "@fin": "2008-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036096", "@fin": "2011-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023216176", "@fin": "2010-10-30", "@num": "265 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378319", "@fin": "2014-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429056", "@fin": "2016-12-30", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033746026", "@fin": "2017-04-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2016-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034095175", "@fin": "2018-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2017-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426713", "@fin": "2019-03-06", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038211063", "@fin": "2020-01-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2019-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469107", "@fin": "2020-07-01", "@num": "265 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041504134", "@fin": "2022-01-01", "@num": "265 bis", "@etat": "ABROGE", "@debut": "2020-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les produits énergétiques mentionnés à l'article 265 sont admis en exonération des taxes intérieures de consommation lorsqu'ils sont destinés à être utilisés :

a) autrement que comme carburant ou combustible ;

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions n^os 01, 02, 03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \" ;

e) Comme carburant ou combustible pour le transport de marchandises sur les voies navigables intérieures ;

2. Les carburants destinés aux moteurs d'avions et de navires sont exonérés de la taxe intérieure de consommation lorsqu'ils sont utilisés dans le cadre de la construction, du développement, de la mise au point, des essais ou de l'entretien des aéronefs et navires et de leurs moteurs.

3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

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

Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

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1. Les produits énergétiques mentionnés à l'article 265 sont admis en exonération de la taxe intérieure de consommation sur les produits énergétiques lorsqu'ils sont destinés à être utilisés :

a) autrement que comme carburant ou combustible ;

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions ^nos 01,02,03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \" ;

e) Comme carburant ou combustible pour le transport de marchandises sur les voies navigables intérieures ;

3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

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

Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000041469107": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-07-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041469107", "URL": "article/LEGI/ARTI/00/00/41/46/91/LEGIARTI000041469107.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618575", "@num": "1", "#text": "Arrêté du 29 avril 1970 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437327", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006324242", "@num": "5", "#text": "Décret n°83-285 du 8 avril 1983 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006616551", "@num": "1", "#text": "Décret n°83-540 du 24 juin 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861572", "@numtexte": "83-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-24" }, { "@id": "LEGIARTI000006616580", "@num": "Annexe", "#text": "Décret n°83-540 du 24 juin 1983 - art. 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art. 32 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. 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a) autrement que comme carburant ou combustible ;

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions ^nos 01,02,03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \" ;

e) Comme carburant ou combustible pour le transport de marchandises sur les voies navigables intérieures ;

3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

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

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

4. Les produits repris au code NC 2705 de la nomenclature douanière sont exonérés de la taxe intérieure de consommation sur les produits énergétiques.

5. Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000041504134": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041504134", "URL": "article/LEGI/ARTI/00/00/41/50/41/LEGIARTI000041504134.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Version en vigueur à compter du 1er juillet 2020 conformément au A du I de l'article 60 de la loi n° 2019-1479 du 28 décembre 2019.

Conformément au D du I de l'article 60 de ladite loi, ces dispositions s'appliquent aux produits soumis à la taxe prévue à l'article 265 du code des douanes pour lesquels cette taxe devient exigible à compter du 1er juillet 2020 et aux fournitures d'électricité pour lesquelles le fait générateur et l'exigibilité de la taxe prévue à l'article 266 quinquies C du même code interviennent à compter de cette même date.

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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000037396183", "@num": "15", "#text": "Arrêté du 8 juin 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006934259", "@num": "17", "#text": "Arrêté du 9 septembre 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006329370", "@num": "4", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006329582", "@num": "5", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330398", "@num": "5", "#text": "Décret n°97-201 du 5 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006225243", "@num": "1", "#text": "Arrêté du 27 octobre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "LEGIARTI000006619598", "@num": "2", "#text": "Arrêté du 1 juillet 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626191", "@nortexte": "ECOD0470011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000019212636", "@num": "11", "#text": "Arrêté du 25 juin 2008 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212644", "@num": "2", "#text": "Arrêté du 25 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000019212625", "@num": "5", "#text": "Arrêté du 25 juin 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000044263134", "@num": "8", "#text": "Arrêté du 25 juin 2008 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019210097", "@nortexte": "BCFD0816706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-25" }, { "@id": "LEGIARTI000020808337", "@num": "1", "#text": "Décret n°2009-805\n du 26 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020797464", "@nortexte": "BCFD0910401D", "@numtexte": "2009-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-26" }, { "@id": "LEGIARTI000023347157", "@num": "30", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025496891", "@num": "1", "#text": "Arrêté du 23 février 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025495946", "@nortexte": "BCRD1205931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@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": "LEGITEXT000030485435", "#text": "ARRÊTÉ du 14 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030483968", "@nortexte": "FCPD1503322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-14" }, { "@id": "LEGIARTI000035919818", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733642", "@nortexte": "FCPD1515503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779418", "@num": "1", "#text": "Arrêté du 17 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000044263150", "@num": "2", "#text": "Arrêté du 17 décembre 2015 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000037779407", "@num": "3", "#text": "Arrêté du 17 décembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031783006", "@nortexte": "FCPD1515504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGITEXT000034184561", "#text": "Arrêté du 1er avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034183093", "@nortexte": "ECFD1608642A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-01" }, { "@id": "LEGITEXT000035919446", "#text": "Arrêté du 17 octobre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035900422", "@nortexte": "CPAD1728071A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-10-17" }, { "@id": "LEGITEXT000037394807", "#text": "Arrêté du 27 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037393889", "@nortexte": "CPAD1823150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "LEGITEXT000037637806", "#text": "Arrêté du 14 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGIARTI000037637811", "@num": "1", "#text": "Arrêté du 14 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037636980", "@nortexte": "CPAD1821580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-14" }, { "@id": "LEGITEXT000038196830", "#text": "Arrêté du 19 février 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038196345", "@nortexte": "CPAD1820016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-19" }, { "@id": "LEGIARTI000046197400", "@num": "60", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042910897", "@num": "67", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGITEXT000041483998", "#text": "Arrêté du 13 janvier 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041400134", "@nortexte": "CPAP1931008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-13" }, { "@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": "LEGITEXT000041997498", "#text": "Arrêté du 9 juin 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041996590", "@nortexte": "CPAD2014400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-09" }, { "@id": "LEGIARTI000043057225", "@num": "1", "#text": "Arrêté du 5 janvier 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGITEXT000043981492", "#text": "Arrêté du 24 août 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981496", "@num": "1", "#text": "Arrêté du 24 août 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGIARTI000043981498", "@num": "2", "#text": "Arrêté du 24 août 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043980094", "@nortexte": "CCPD2117692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-08-24" }, { "@id": "LEGITEXT000044258189", "#text": "Arrêté du 21 octobre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@id": "LEGIARTI000044258199", "@num": "5", "#text": "Arrêté du 21 octobre 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044257044", "@nortexte": "CCPD2127826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-21" }, { "@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": "LEGIARTI000044603885", "@num": "L312-2", "#text": "Code des impositions sur les biens et services - art. L312-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603803", "@num": "L312-31", "#text": "Code des impositions sur les biens et services - art. L312-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603801", "@num": "L312-32", "#text": "Code des impositions sur les biens et services - art. L312-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000044603735", "@num": "L312-54", "#text": "Code des impositions sur les biens et services - art. L312-54 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603733", "@num": "L312-55", "#text": "Code des impositions sur les biens et services - art. L312-55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603727", "@num": "L312-58", "#text": "Code des impositions sur les biens et services - art. L312-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603711", "@num": "L312-64", "#text": "Code des impositions sur les biens et services - art. L312-64 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603701", "@num": "L312-69", "#text": "Code des impositions sur les biens et services - art. L312-69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603677", "@num": "L312-79", "#text": "Code des impositions sur les biens et services - art. L312-79 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603665", "@num": "L312-85", "#text": "Code des impositions sur les biens et services - art. L312-85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045925883", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGIARTI000006391836", "@num": "L3333-3", "#text": "Code général des collectivités territoriales - art. L3333-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039206395", "@num": "L229-14", "#text": "Code de l'environnement - art. 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a) autrement que comme carburant ou combustible ;

d) Comme carburant ou combustible par le ministère de la défense. Cette exonération est accordée par voie de remboursement pour les produits consommés du 1er janvier 2006 au 1er janvier 2009. Toutefois, cette exonération ne s'applique pas aux produits pétroliers utilisés dans le cadre des actions ^nos 01,02,03 et 04 du programme n° 152 \" Gendarmerie nationale \" de la mission interministérielle \" Sécurité \" ;

e) Comme carburant ou combustible pour la navigation sur les eaux intérieures autre que la navigation de plaisance privée ;

3. Les produits mentionnés au 1 sont également exonérés lorsqu'ils sont utilisés :

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

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

4. Les produits repris au code NC 2705 de la nomenclature douanière sont exonérés de la taxe intérieure de consommation sur les produits énergétiques.

5. Les modalités d'application des exonérations visées ci-dessus sont fixées par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000045928549": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2022-06-18" } }, "META_COMMUN": { "ID": "LEGIARTI000045928549", "URL": "article/LEGI/ARTI/00/00/45/92/85/LEGIARTI000045928549.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045925867", "@num": "2", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGIARTI000045925883", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGIARTI000046781780", "@num": "63", "#text": "Décret n°2022-1605 du 22 décembre 2022 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046778725", "@nortexte": "ECOX2230363D", "@numtexte": "2022-1605", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084751", "@fin": "2023-01-01", "#text": "RESPONSABILITE DES RECEVEURS DES ADMINISTRATIONS FINANCIERES", "@debut": "1977-09-11" } ] }, "@cid": "JORFTEXT000000700269", "@num": "77-1017", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°77-1017 du 1 septembre 1977 RESPONSABILITE DES RECEVEURS DES ADMINISTRATIONS FINANCIERES ET CONTROLE DE LA COUR DES COMPTES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000700269", "@c_titre_court": "Décret n°77-1017 du 1 septembre 1977" }, { "@fin": "2023-01-01", "#text": "Décret n°77-1017 du 1 septembre 1977 n° 77-1017 du 1er septembre 1977 relatif à la responsabilité des receveurs des administrations financières", "@debut": "2000-04-16", "@id_txt": "LEGITEXT000006062554", "@c_titre_court": "Décret n°77-1017 du 1 septembre 1977" }, { "@fin": "2000-04-16", "#text": "Décret n°77-1017 du 1 septembre 1977 n° 77-1017 du 1er septembre 1977 relatif à la responsabilité des receveurs des administrations financières", "@debut": "1977-09-11", "@id_txt": "LEGITEXT000006062553", "@c_titre_court": "Décret n°77-1017 du 1 septembre 1977" } ], "@date_publi": "1977-09-11", "@date_signature": "1977-09-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006323967", "@fin": "1999-10-22", "@num": "2", "@etat": "MODIFIE", "@debut": "1977-09-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006323968", "@fin": "2000-04-16", "@num": "2", "@etat": "MODIFIE", "@debut": "1999-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006323969", "@fin": "2022-06-18", "@num": "2", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000045928549", "@fin": "2023-01-01", "@num": "2", "@etat": "ABROGE", "@debut": "2022-06-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les droits reconnus irrecouvrables pour des causes indépendantes de la diligence des receveurs sont admis en non-valeur.

\n
\n

Les décisions relatives aux admissions en non-valeur sont prises par les directeurs des services fiscaux ou par les directeurs interrégionaux des douanes et droits indirects ou, en Guadeloupe, en Guyane, à La Réunion et à Mayotte, par les directeurs régionaux des douanes et droits indirects.

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art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006332302", "@num": "7", "#text": "Arrêté du 8 juin 1993 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "LEGIARTI000006332306", "@num": "9", "#text": "Arrêté du 8 juin 1993 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000544631", "@nortexte": "BUDD9370010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-08" }, { "@id": "JORFARTI000001704791", "@num": "3", "#text": "Décret n°93-1094 du 13 septembre 1993 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000179800", "@nortexte": "BUDZ9300009D", "@numtexte": "93-1094", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-13" }, { "@id": "JORFTEXT000000771095", "#text": "Décret n°2002-491 du 5 avril 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000771095", "@nortexte": "ECOD0160299D", "@numtexte": "2002-491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "LEGIARTI000006616319", "@num": "40", "#text": "Loi n° 2004-639 du 2 juillet 2004 - 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Sont prises par les directeurs interrégionaux des douanes et droits indirects ou, en Guyane, en Guadeloupe, à La Réunion et à Mayotte, par les directeurs régionaux des douanes et droits indirects, d'une part, et les chefs de service à compétence nationale des douanes et droits indirects, d'autre part, dans le cadre de leurs attributions, les décisions administratives individuelles suivantes :

1° (Abrogé) ;

1° bis Agrément des véhicules routiers et des conteneurs pouvant être admis au transport international sous scellement douanier, prévu par les articles 12 et 13 et les annexes 3 et 7 de la convention relative au transport international de marchandises sous le couvert de carnets TIR du 14 novembre 1975 ;

2° (Abrogé) ;

2 bis Autorisation d'importer des marchandises en franchise de droits de douane, en application du règlement (CE) n° 1186/2009 du Conseil du 16 novembre 2009 ;

2 ter La retenue et la suspension de la mainlevée des marchandises prévues aux articles 17 et 18 du règlement (UE) n° 608/2013 du Parlement européen et du Conseil du 12 juin 2013 et au premier alinéa des articles L. 335-10, L. 335-11, L. 521-14, L. 521-15, L. 614-32, L. 614-33, L 623-36, L. 623-37, L. 716-8, L. 716-8-1, L. 722-9 et L. 722-10 du code de la propriété intellectuelle ;

2 quater La mainlevée des marchandises prévue par les articles 17,18, au 1 de l'article 23, aux articles 24 et 29 du règlement (UE) n° 608/2013 du Parlement européen et du Conseil du 12 juin 2013, au quatrième alinéa des articles L. 335-10, L. 335-11, L. 521-14, L. 521-15, L. 614-32, L. 614-33, L. 623-36, L. 623-37, L. 716-8, L. 716-8-1, L. 722-9, L. 722-10, au III des articles L. 335-14, L. 521-17-1, L. 614-36, L. 623-40, L. 716-8-4, L. 722-13 et au IV des articles L. 335-15, L. 521-17-2, L. 614-37, L. 716-8-5 et L. 722-14 du code de la propriété intellectuelle ;

2 quater-0 L'autorisation de circulation sous surveillance douanière des marchandises, destinées à être détruites prévue au 2 de l'article 25 du règlement (UE) n° 608/2013 du Parlement européen et du Conseil du 12 juin 2013 ;

2 quater-1 La décision de prélèvement d'échantillons prévue à article 19 du règlement (UE) n° 608/2013 du Parlement européen et du Conseil du 12 juin 2013 et aux articles L. 335-13, L. 521-17, L. 614-35, L. 623-39, L. 716-8-3 et L. 722-12 du code de la propriété intellectuelle ;

2 quater-2 La décision de destruction des marchandises soupçonnées de contrefaçon prévue au 1 de l'article 23 et aux 3 et 8 de l'article 26 du règlement (UE) n° 608/2013 du Parlement européen et du Conseil du 12 juin 2013 et aux articles L. 335-14 , L. 335-15 , L. 521-17-1 , L. 521-17-2 , L. 614-36 , L. 614-37 , L. 623-40 , L. 716-8-4 , L. 716-8-5 , L. 722-13 et L. 722-14 du code de la propriété intellectuelle ;

2 quater-3 La prorogation du délai de la retenue prévue au 4 de l'article 23 du règlement (UE) n° 608/2013 du Parlement européen et du Conseil du 12 juin 2013 et au III des articles L. 335-14, L. 521-17-1, L. 614-36, L. 623-40, L. 716-8-4, L. 722-13 ;

2 quinquies : Retenue des marchandises prévue au 2 de l'article 10 du règlement (CE) n° 1236/2005 du Conseil du 27 juin 2005 ;

3° Décisions de sanctions en matière de déclaration périodique, prévues par l'article 40 de la loi n° 2004-639 du 2 juillet 2004 ;

4° Décision de dérogation aux restrictions de tonnage concernant les navires transportant certaines marchandises sensibles prévue par le 2 de l'article 1er de l'arrêté du 9 juin 1969 portant institution des restrictions de tonnage à l'importation et à l'exportation en application de l'article 24 du code des douanes ;

5° à 7° : alinéas supprimés ;

7 bis Autorisation d'utilisation de gazole non routier dans un moteur assurant alternativement la propulsion du véhicule et le fonctionnement d'appareils spéciaux, en application du e du II de l'article 2 de l'arrêté du 10 novembre 2011, modifié par l'arrêté du 3 juin 2015 fixant pour le gazole, les gaz de pétrole liquéfiés et les émulsions d'eau dans du gazole des conditions d'emploi ouvrant droit à l'application du régime fiscal privilégié institué par l' article 265 du code des douanes en matière de taxe intérieure ;

8° à 14° : alinéas supprimés ;

15° Autorisations relatives aux installations de stockage du gaz de pétrole liquéfié, prévues par les articles 1er et 4 de l'arrêté du 19 janvier 2016 modifié fixant la liste des carburants autorisés au regard des dispositions de l'article 265 ter du code des douanes ;

15 bis (supprimé) ;

15 ter Autorisation relative au placement sous le statut d'usine exercée des stations de compression et de livraison de gaz naturel et de biométhane, en application de l' article 163 du code des douanes et des articles 1er et 6 de l'arrêté du 19 janvier 2016 modifié relatif à la liste des carburants autorisés au regard des dispositions de l'article 265 ter du code des douanes ;

15 quater Autorisation de commercialisation et d'utilisation pour la carburation de petites quantités d'essences plombées destinées à être utilisées pour des véhicules de collection d'un type caractéristique et à être distribuées par des groupes d'intérêt commun, en application de l'article 9 de l'arrêté du 19 janvier 2016 modifié relatif à la liste des carburants autorisés au regard des dispositions de l'article 265 ter du code des douanes ;

16° Autorisation d'importer des marchandises en franchise de taxe sur la valeur ajoutée, en application des articles 50 septies à 50 decies de l'annexe IV au code général des impôts ;

17° (Abrogé) ;

18° Attestation d'identification de fournisseur pouvant mettre à la consommation ou verser sur le marché intérieur, en exonération de la taxe intérieure de consommation sur les produits énergétiques, en application des articles 1er et 6 de l'arrêté du 8 juin 1993 modifié pris pour l'application de l'exonération de la taxe intérieure de consommation en application du a du 1 de l'article 265 bis du code des douanes pour les produits pétroliers destinés à être utilisés autrement que comme carburant ou combustible et fixant les mesures auxquelles doivent se conformer, pour les besoins du contrôle fiscal, les fournisseurs, les distributeurs et utilisateurs de ces produits ;

19° Attestation d'identification de distributeur de permettant de recevoir, manipuler et stocker dans les établissements de l'opérateur et de vendre, même sans stockage préalable, les produits pétroliers du tableau B de l'article 265-1 du code des douanes passibles de la taxe intérieure de consommation sur les produits énergétiques (TICPE) et destinés à être utilisés autrement que comme carburant ou combustible à d'autres distributeurs ou à des utilisateurs en exonération de TICPE en application des articles 1er et 7 de l'arrêté du 8 juin 1993 modifié pris pour l'application de l'exonération de la taxe intérieure de consommation en application du a du 1 de l'article 265 bis du code des douanes pour les produits pétroliers destinés à être utilisés autrement que comme carburant ou combustible et fixant les mesures auxquelles doivent se conformer, pour les besoins du contrôle fiscal, les fournisseurs, les distributeurs et utilisateurs de ces produits ;

20° Attestation d'identification aux fins d'approvisionnement en exonération de taxe intérieure de consommation sur les produits énergétiques, en application de l'article 2 de l'arrêté du 17 décembre 2015 modifié fixant les modalités d'application de l' article 265 bis du code des douanes en matière d'exonération de la taxe intérieure de consommation sur les produits énergétiques utilisés comme carburant ou combustible à bord des aéronefs ;

21° Octroi de l'exonération de la taxe intérieure de consommation sur les produits énergétiques et de la taxe intérieure de consommation sur le gaz naturel sur les huiles minérales et le gaz naturel pour les sites d'implantation des installations de cogénération, en application des articles 2 et 7 de l'arrêté du 5 août 2008 relatif aux modalités de déclaration des installations de cogénération et d'octroi de l'exonération de la taxe intérieure de consommation sur les produits énergétiques sur les huiles minérales et le gaz naturel ;

22° Octroi d'un remboursement de taxe intérieure de consommation sur les produits énergétiques sur les carburants d'aviation, en application des articles 352,352 bis et 352 ter du code des douanes et de l' article 1er du décret n° 2014-1395 du 24 novembre 2014 relatif aux modalités de remboursement de certains droits et taxes perçus par l'administration des douanes ;

23° à 25° : alinéas supprimés ;

26° Autorisation pour les entreprises de transport maritime de souscrire une déclaration mensuelle lorsqu'elles assurent plusieurs traversées par mois calendaire, prévue par l'article 5 de l'arrêté du 22 décembre 2011 fixant le tarif et les modalités d'application de la taxe sur les passagers maritimes embarqués à destination d'espaces naturels protégés prévue par l' article 285 quater du code des douanes ;

27° Autorisation de réintégration de produits énergétiques sous le régime de l'usine exercée, prévue par l' article 17 du décret n° 96-1023 du 22 novembre 1996 relatif au régime de l'usine exercée ;

28° Attestation d'identification d'utilisateur de carburant pour la navigation maritime autre que de plaisance privée, en application de l'article 2 de l'arrêté du 17 décembre 2015 modifié fixant les modalités d'application de l' article 265 bis du code des douanes en matière d'exonération de la taxe intérieure de consommation sur les produits énergétiques utilisés comme carburant ou combustible à bord des navires ;

29° Octroi, modification et renouvellement des autorisations de constitution de dépôts spéciaux de carburant maritime, en application de l'article 6 de l'arrêté du 17 décembre 2015 modifié fixant les modalités d'application de l' article 265 bis du code des douanes en matière d'exonération de la taxe intérieure de consommation sur les produits énergétiques utilisés comme carburant ou combustible à bord des navires ;

30° Octroi, modification, renouvellement des autorisations de constitution de stockages spéciaux de carburant maritime, en application de l'article 7 de l'arrêté du 17 décembre 2015 modifié fixant les modalités d'application de l' article 265 bis du code des douanes en matière d'exonération de la taxe intérieure de consommation sur les produits énergétiques utilisés comme carburant ou combustible à bord des navires ;

31° à 36° : alinéas supprimés ;

37° Habilitation des entrepositaires agréés titulaires d'un entrepôt fiscal de production d'huiles végétales pures, et délivrance d'autorisation constitutive d'un entrepôt fiscal de production d'huiles végétales pures, prévues par le titre IV du décret n° 2006-1574 du 11 décembre 2006 ;

38° Décision d'enregistrement des distributeurs d'huiles végétales pures, non titulaires d'entrepôt fiscal de production d'huiles végétales pures, prévue par l' article 3 du décret n° 2007-446 du 25 mars 2007 fixant les mesures auxquelles doivent se conformer les distributeurs et les utilisateurs d'huiles végétales pures en application de l' article 265 quater du code des douanes ;

39° Décisions relatives à l'implantation, au fonctionnement et à la fermeture des débits de tabac ordinaires et spéciaux, à la discipline des débitants de tabac ainsi qu'à la revente et aux revendeurs de tabac prévues par le décret n° 2010-720 du 28 juin 2010 relatif à l'exercice du monopole de la vente au détail des tabacs manufacturés (BCFD1001463D) et par les arrêtés du 8 juillet 2010, du 25 août 2010, du 9 décembre 2010, du 13 décembre 2011 et du 24 février 2012 ;

39° bis Décisions relatives à l'indemnité de fin d'activités prévues par le décret n° 2017-977 du 10 mai 2017 relatif aux indemnités de fin d'activité en faveur des débitants de tabac ;

40° Attestation d'identification des distributeurs permettant de recevoir, stocker, manipuler et vendre à d'autres distributeurs ou utilisateurs finals, en exemption de taxe intérieure de consommation sur les produits énergétiques, des produits énergétiques mentionnés à l' article 265 du code des douanes destinés à la production d'électricité, en application des articles 4 et 6 de l'arrêté du 25 juin 2008 pris pour l'application des dispositions du a du 3 de l'article 265 bis du code des douanes relatif aux produits énergétiques mentionnés à l'article 265 du même code, qui sont destinés à être utilisés pour la production d'électricité, et fixant les mesures auxquelles doivent se conformer pour les besoins du contrôle fiscal les fournisseurs, les distributeurs et utilisateurs de ces produits ;

41° Attestation d'identification des utilisateurs aux fins de recevoir des produits énergétiques mentionnés à l' article 265 du code des douanes , en vue de les utiliser pour la production d'électricité, en exemption de taxe intérieure de consommation sur les produits énergétique, en application des articles 4 et 8 de l'arrêté du 25 juin 2008 précité ;

42° Attestation d'identification des distributeurs aux fins de recevoir, stocker, manipuler et vendre à d'autres distributeurs ou utilisateurs finals, en exemption de taxe intérieure de consommation sur les produits énergétiques, des produits énergétiques mentionnés à l' article 265 du code des douanes qui sont destinés à un double usage ou qui sont destinés à être utilisés dans un procédé de fabrication de produits minéraux non métalliques, en application de l'article 2 de l'arrêté du 13 octobre 2008 pris pour l'application des dispositions des 2° et 3° du I et du II de l'article 265 C du code des douanes relatif aux produits énergétiques, mentionnés à l'article 265 du même code, qui font l'objet d'un double usage ou qui sont destinés à être utilisés dans un procédé de fabrication de produits minéraux non métalliques, et fixant les mesures auxquelles doivent se conformer, pour les besoins du contrôle fiscal, les fournisseurs, les distributeurs et utilisateurs de ces produits ;

43° Attestation d'identification des utilisateurs aux fins de recevoir des produits énergétiques mentionnés à l' article 265 du code des douanes , en vue de les utiliser en tant qu'objets d'un double usage ou dans un procédé de fabrication de produits minéraux non métalliques, en exonération de taxe intérieure de consommation sur les produits énergétiques en application de l'article 4 de l'arrêté du 13 octobre 2008 précité ;

44° Création, modification des entrepôts fiscaux de carburant d'aviation, en application de l'article 3 de l'arrêté du 17 décembre 2015 modifié fixant les modalités d'application de l' article 265 bis du code des douanes en matière d'exonération de la taxe intérieure de consommation sur les produits énergétiques utilisés comme carburant ou combustible à bord des aéronefs ;

45° Création et modification des dépôts spéciaux de carburant d'aviation, en application de l'article 4 de l'arrêté du 17 décembre 2015 modifié précité ;

46° Création et modification des autorisations relatives à la constitution sous statut de stockage spécial de carburant d'aviation en application de l'article 5 de l'arrêté du 17 décembre 2015 modifié précité ;

47° Décision de fermeture des entrepôts fiscaux de carburant d'aviation, dépôts spéciaux de carburant d'aviation et stockages spéciaux de carburant d'aviation, en application de l'article 7 de l'arrêté du 17 décembre 2015 modifié fixant les modalités d'application de l'article 265 bis du code des douanes en matière d'exonération de la taxe intérieure de consommation sur les produits énergétiques utilisés comme carburant ou combustible à bord des aéronefs ;

48° Attestation d'identification pour bénéficier du régime fiscal privilégié du carburant affecté au transport fluvial de marchandises, en application de l'article 2 de l'arrêté du 14 mars 2012 fixant les modalités d'application du e du 1 de l'article 265 bis du code des douanes relatif à l'exonération de la taxe intérieure de consommation pour les produits énergétiques utilisés comme carburant ou combustible pour le transport de marchandises sur les voies navigables intérieures ;

49° Décisions relatives aux autorisations de constitution de dépôts spéciaux de carburant fluvial en application de l'article 5 de l'arrêté du 14 mars 2012 précité ;

50° Fermeture des dépôts spéciaux de carburant fluvial en application de l'article 6 de l'arrêté du 14 mars 2012 précité ;

51° Autorisation d'ouverture d'un entrepôt fiscal de stockage d'huiles minérales, en application de l' article 3 du décret n° 93-1094 du 13 septembre 1993 fixant les conditions d'application du chapitre III bis du titre V du code des douanes ;

52° Autorisation de tout changement entraînant une modification d'un élément constitutif d'entrepôt fiscal de stockage d'huiles minérales, en application de l'article 4 du même décret ;

53° Autorisation de fermeture d'un entrepôt fiscal de stockage d'huiles minérales, en application de l'article 5 du même décret ;

54° Autorisations de constitution, de cessation ou de changement de titulaire, d'installations ou de conditions d'exploitation d'une usine exercée, en application des articles 5,20 et 21 du décret n° 96-1023 du 22 novembre 1996 relatif au régime de l'usine exercée ;

55° Décisions relatives aux entrepositaires agréés et aux entrepôts fiscaux de produits énergétiques et entrepôts fiscaux de production ou de stockage d'huiles végétales pures, en application de l' article 158 D du code des douanes et des articles 2,4,6 et 7 du décret n° 2006-1574 du 11 décembre 2006 fixant les conditions d'application du III de l'article 158 D et du 2 de l'article 265 ter du code des douanes ;

56° Attestation d'identification d'utilisateur aux fins de recevoir des fournisseurs et des distributeurs les produits du tableau B de l'article 265-1 du code des douanes passibles de taxe intérieure de consommation sur les produits énergétiques (TICPE) et destinés à être utilisés autrement que comme carburant ou combustible en vue de les utiliser à des usages autres que carburant ou combustible pétroliers, en exemption de TICPE, en application des articles 1er et 9 de l'arrêté du 8 juin 1993 modifié pris pour l'application de l'exonération de la taxe intérieure de consommation prévue par l'article 265 bis (1, a) du code des douanes pour les produits pétroliers destinés à être utilisés autrement que comme carburant ou combustible et fixant les mesures auxquelles doivent se conformer, pour les besoins du contrôle fiscal, les fournisseurs, les distributeurs et utilisateurs de ces produits ;

57° Décision d'enregistrement d'un distributeur de carburants en acquitté avec ou sans installation de stockage, en application de l' article 4 du décret n° 2005-958 du 9 août 2005 relatif aux obligations pour la détermination de la fraction régionale de la taxe intérieure de consommation sur les produits énergétiques ;

58° Décision d'admission en non-valeur, en application de l'article 2 du décret n° 77-1017 du 1er septembre 1977.

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SELON L'ART. 163 DU CODE DES DOUANES,LA PRODUCTION D'HUILES MINERALES EN REGIME DE SUSPENSION DE TAXES S'EFFECTUE DANS UN ENTREPOT FISCAL DE PRODUCTION,DIT \"USINE EXERCEE\" (REGIME DEFINI AUPARAVANT PAR LE DECRET 5680 DU 21-01-1956 FIXANT LE REGIME DOUANIER ET FISCAL DES PRODUITS PETROLIERS,ET QUE LE PRESENT DECRET ABROGE.
L'ART. 42-IV DE LA LOI DE FINANCES RECTIFICATIVE 921476 DU 31-12-1992 PREVOIT QUE LA MISE EN SERVICE,L'EXPLOITATION ET TOUTE MODIFICATION SUBSTANTIELLE DES CONDITIONS D'EXPLOITATION DE L'USINE EXERCEE DOIT ETRE AUTORISEE PAR L'ADMINISTRATION DANS DES CONDITIONS FIXEES PAR DECRET.
LE PRESENT DECRET PREVOIT:
UNE DEFINITION DES INSTALLATIONS VISEES PAR LE REGIME DE L'USINE EXERCEE,
UNE DEFINITION DU TITULAIRE DE L'USINE EXERCEE,
LES MODALITES DE MISE EN SERVICE ET D'EXPLOITATION DE L'USINE EXERCEE,
LES OBLIGATIONS DU TITULAIRE DE CELLE-CI,
LE REGIME ECONOMIQUE DES PRODUITS,
LES MODES DE CONTROLE PAR LE SERVICE DES DOUANES,
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art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035465656", "@nortexte": "TREP1629947A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-07-10" }, { "@id": "JORFTEXT000035465656", "#text": "Arrêté du 10 juillet 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035465656", "@nortexte": "TREP1629947A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-07-10" }, { "@id": "LEGIARTI000045925883", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "JORFARTI000045924532", "@num": "7", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 7, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" } ] }, "TITRE": "Décret n°96-1023 du 22 novembre 1996", "MCS_TXT": { "MC": [ "BUDGET", "FISCALITE", "DOUANE", "DROITS INDIRECTS", "HUILE MINERALE", "PRODUCTION", "ENTREPOT FISCAL", "USINE EXERCEE", "RAFFINERIE", "INSTALLATION DE PRODUCTION", "STOCKAGE", "RESIDU", "DECHET", "HYDROCARBURE", "TAXE", "DROIT D'ACCISE", "TIPP", "EXONERATION" ] }, "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Décret no 96-1023 du 22 novembre 1996 relatif au régime de l'usine exercée" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000380628", "NOR": "BUDZ9600010D", "NUM": "96-1023", "DATE_PUBLI": "1996-11-29", "DATE_TEXTE": "1996-11-22", "NUM_PARUTION": 278, "ORIGINE_PUBLI": "JORF n°278 du 29 novembre 1996", "PAGE_DEB_PUBLI": 17337, "PAGE_FIN_PUBLI": 19961129 } }, "META_COMMUN": { "ID": "JORFTEXT000000380628", "URL": "texte/version/JORF/TEXT/00/00/00/38/06/JORFTEXT000000380628.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/1996/11/22/BUDZ9600010D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9961023", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/1996/11/22/96-1023/jo/texte" } } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances et du ministre délégué au budget, porte-parole du Gouvernement,
Vu le code des douanes, notamment ses articles 163, 165, 165 B et 167 ;
Vu la loi no 76-663 du 19 juillet 1976 modifiée relative aux installations classées pour la protection de l'environnement ;
Vu la loi no 92-677 du 17 juillet 1992 portant, notamment, mise en oeuvre de la directive 92/12/CEE du Conseil du 25 février 1992 relative au régime général, à la détention, à la circulation et aux contrôles des produits soumis à accises ;
Vu la loi no 92-1443 du 31 décembre 1992 portant réforme du régime pétrolier ;
Vu la loi de finances rectificative pour 1992 (no 92-1476 du 31 décembre 1992), et notamment son article 42-IV,
Décrète :
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 22 novembre 1996.
\n

Alain Juppé

Par le Premier ministre :

Le ministre délégué au budget,
porte-parole du Gouvernement,
Alain Lamassoure

Le ministre de l'économie et des finances,

Jean Arthuis

Le ministre de l'environnement,
Corinne Lepage

Le ministre de l'industrie, de la poste

et des télécommunications,

Franck Borotra

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000380628", "cible": true, "cidtexte": "JORFTEXT000045924430", "id": "LEGIARTI000045925883", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000045925883", "liens_entrants": true }

Article 7 ENTIEREMENT_MODIF (Décret n° 2022-893 du 15 juin 2022 relatif à la déconcentration des décisions administratives individuelles relevant de la direction générale des douanes et droits indirects)