{ "article": { "LEGIARTI000046196567": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-57", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046196567", "URL": "article/LEGI/ARTI/00/00/46/19/65/LEGIARTI000046196567.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000048827523", "@num": "9", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000044826008", "@num": "L6360-2", "#text": "Code des transports - art. L6360-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046193230", "@num": "L6360-4", "#text": "Code des transports - art. L6360-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602651", "@fin": "2999-01-01", "#text": "Section 4 : Taxe sur les nuisances sonores aériennes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602795", "@fin": "2999-01-01", "#text": "Chapitre II : TRANSPORT AÉRIEN", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044602633", "@fin": "2022-08-18", "@num": "L422-57", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046196567", "@fin": "2999-01-01", "@num": "L422-57", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'affectation du produit de la taxe sur les nuisances sonores aériennes est déterminée par les articles L. 6360-2 et L. 6360-4 du code des transports.

" } }, "LEGIARTI000044839840": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6360-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-08-18", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044839840", "URL": "article/LEGI/ARTI/00/00/44/83/98/LEGIARTI000044839840.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044595116", "@num": "18", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000046196567", "@num": "L422-57", "#text": "Code des impositions sur les biens et services - art. L422-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046193233", "@num": "L6360-3", "#text": "Code des transports - art. L6360-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023078017", "@fin": "2999-01-01", "#text": "TITRE VI : NUISANCES AÉROPORTUAIRES", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023078212", "@fin": "2999-01-01", "#text": "LIVRE III : LES AÉRODROMES", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023078492", "@fin": "2999-01-01", "#text": "SIXIÈME PARTIE : AVIATION CIVILE", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023706480", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2010-12-01" } ] }, "@cid": "LEGITEXT000023086525", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des transports", "@debut": "2010-12-01", "@id_txt": "LEGITEXT000023086525", "@c_titre_court": "Code des transports" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044839840", "@fin": "2022-08-18", "@num": "L6360-2", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196470", "@fin": "2023-12-31", "@num": "L6360-2", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048849021", "@fin": "2999-01-01", "@num": "L6360-2", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est affecté à l'exploitant d'un aérodrome des groupes 1 à 3, dans la limite d'un plafond déterminé dans les conditions prévues au deuxième alinéa du présent article, le produit de la taxe sur les nuisances sonores aériennes mentionnée à l'article L. 422-49 du code des impositions sur les biens et services, à hauteur de la fraction perçue sur les décollages au départ des aérodromes qu'il exploite.
\n
\n Le plafond mentionné au premier alinéa est égal au produit entre, d'une part, la proportion du produit de la taxe qui est perçue au départ des aérodromes qu'il exploite et, d'autre part, le plafond prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012.
\n
\n L'exploitant utilise ces recettes dans les conditions prévues à l'article L. 571-17 du code de l'environnement.

" } }, "LEGIARTI000046188345": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046188345", "URL": "article/LEGI/ARTI/00/00/46/18/83/LEGIARTI000046188345.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684272", "#text": "Loi n°62-879 du 31 juillet 1962, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000684272", "@numtexte": "62-879", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1962-07-31" }, { "@id": "LEGIARTI000032289986", "@num": "22", "#text": "LOI n° 63-778 du 31 juillet 1963 - art. 22 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000313016", "@numtexte": "63-778", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1963-07-31" }, { "@id": "JORFARTI000002072526", "@num": "68", "#text": "Loi n°70-1199 du 21 décembre 1970 - art. 68, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFARTI000001867424", "@num": "13", "#text": "Loi n°72-1147 du 23 décembre 1972 - art. 13, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000509051", "@numtexte": "72-1147", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-23" }, { "@id": "JORFARTI000001691840", "@num": "20", "#text": "Loi n°76-1220 du 28 décembre 1976 - art. 20, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000888305", "@numtexte": "76-1220", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-28" }, { "@id": "LEGIARTI000029350546", "@num": "10", "#text": "LOI n° 2014-891 du 8 août 2014 - art. 10 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGISCTA000046196829", "#text": "Code des impositions sur les biens et services - Chapitre III : COMPÉTENCES DELEGUEES (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000046191357", "#text": "Code des impositions sur les biens et services - Paragraphe 6 : Boissons fermentées consommées e... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604253", "@num": "L100-2", "#text": "Code des impositions sur les biens et services - art. L100-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046190772", "@num": "L113-3", "#text": "Code des impositions sur les biens et services - art. L113-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196756", "@num": "L312-100", "#text": "Code des impositions sur les biens et services - art. 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L314-27 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196725", "@num": "L314-29", "#text": "Code des impositions sur les biens et services - art. L314-29 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196721", "@num": "L411-1", "#text": "Code des impositions sur les biens et services - art. L411-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196663", "@num": "L421-100", "#text": "Code des impositions sur les biens et services - art. 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L642-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046188320", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2022-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046188327", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2022-08-18" } ] }, "@cid": "JORFTEXT000046186661", "@nor": "ECOX2218099L", "@num": "2022-1157", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2022-1157 du 16 août 2022 de finances rectificative pour 2022 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046186661", "@c_titre_court": "LOI n°2022-1157 du 16 août 2022" }, { "@fin": "2999-01-01", "#text": "LOI n° 2022-1157 du 16 août 2022 de finances rectificative pour 2022 (1)", "@debut": "2022-08-18", "@id_txt": "LEGITEXT000046188319", "@c_titre_court": "LOI n°2022-1157 du 16 août 2022" } ], "@date_publi": "2022-08-17", "@date_signature": "2022-08-16", "@num_parution_jo": "0189" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046188345", "@fin": "2023-12-31", "@num": "9", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827523", "@fin": "2999-01-01", "@num": "9", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046186680", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I à X.-A créé les dispositions suivantes :

-Code des transports\n
\nArt. L6753-5 \n
\n

A modifié les dispositions suivantes :

-Code des douanes\n
\nArt. 265 ter, Art. 266 quindecies\n
\n

-Code de l'énergie\n
\nArt. L642-2, Art. L642-8\n
\n

-Code de l'environnement\n
\nArt. L541-10-25-1, Art. L571-13, Art. L571-15\n
\n

-Code général des collectivités territoriales\n
\nArt. L4331-2-1, Art. L4425-22, Art. L4437-3-1\n
\n

-Code général des impôts\n
\nArt. 299, Art. 1840 X\n
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services\n
\nArt. L100-2, Art. L113-3
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services\n
\nSct. Chapitre III : COMPÉTENCES DELEGUEES, Art. L312-22, Art. L312-25, Art. L312-26, Art. L312-29, Art. L312-33, Art. L312-39, Art. L312-40, Art. L312-48, Art. L312-61, Art. L312-70, Art. L312-72, Art. L312-73, Art. L312-76, Art. L312-77, Art. L312-78, Art. L312-79, Art. L312-95, Art. L312-97, Art. L312-100, Art. L312-107, Art. L313-26, Art. L313-35, Art. L313-36, Art. L314-15, Art. L314-26, Art. L314-27, Art. L314-29, Art. L411-1, Art. L421-9, Art. L421-11, Art. L421-30, Art. L421-36, Art. L421-60, Art. L421-73, Art. L421-64, Art. L421-69, Art. L421-80, Art. L421-70, Art. L421-81, Art. L421-95, Art. L421-97, Art. L421-100, Art. L421-101, Art. L421-109, Art. L421-110, Art. L421-149, Art. L421-160, Art. L421-174, Art. L422-13, Art. L422-14, Art. L422-16, Art. L422-22, Art. L422-23, Art. L422-25, Art. L422-26, Art. L422-31, Art. L422-41, Art. L422-43, Art. L422-46, Art. L422-53, Art. L422-54, Art. L422-55, Art. L422-57, Art. L423-9, Art. L423-22, Art. L423-40, Art. L423-51, Art. L471-34, Art. L471-35, Art. L471-39\n
\n

-Code rural et de la pêche maritime\n
\nArt. L731-3\n
\n

-Code de la sécurité sociale.\n
\nArt. L245-9\n
\n

-Code des transports\n
\nArt. L5112-1-28\n
\n

-Code rural et de la pêche maritime\n
\n
-Code des transports\n
, Art. L6325-4, Art. L6328-1, Art. L6328-2, Art. L6328-3, Art. L6328-4, Art. L6333-1, Art. L6333-3, Art. L6333-4, Art. L6360-2, Art. L6763-11, Art. L6773-12, Art. L6783-15\n
\n
\n
-Code de l'urbanisme\n
\nArt. L112-7\n
\n
\n
-Code des transports\n
\n
A créé les dispositions suivantes :
\n
-Code des impositions sur les biens et services\n
\nArt. L312-58-1 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des impositions sur les biens et services\n
\nArt. L423-24-1 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des impositions sur les biens et services\n
\nArt. L423-40-1 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des transports\n
\nArt. L6360-3, Art. L6360-4, Art. L6753-4 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des impositions sur les biens et services\n
\nSct. Paragraphe 6 : Boissons fermentées consommées en Corse, Art. L313-36-1 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des transports\n
\nArt. L6328-7 \n
\n
\n
\n
\n
XI.-Sont abrogés :
\n
2°, 6° et 8° A abrogé les dispositions suivantes :
\n
-LOI n° 63-778 du 31 juillet 1963\n
\nArt. 22\n
\n
\n
-LOI n° 2014-891 du 8 août 2014\n
\nArt. 10\n
\n
\n
-LOI n° 2021-1900 du 30 décembre 2021\n
\nArt. 170 \n
\n
\n
1° La loi n° 62-879 du 31 juillet 1962 portant divers aménagements du régime économique et fiscal des rhums dans les départements d'outre-mer ;
\n
3° L'article 68 de la loi de finances pour 1971 (n° 70-1199 du 21 décembre 1970) ;
\n
4° L'article 13 de la loi de finances rectificative pour 1972 (n° 72-1147 du 23 décembre 1972) ;
\n
5° L'article 20 de la loi de finances rectificative pour 1976 (n° 76-1220 du 28 décembre 1976) ;
\n
8° L'article 16 du décret impérial n° 6699 du 24 avril 1811 concernant l'organisation administrative et judiciaire de la Corse.
\n
XII.-A.-Les 1°, 2° et 9° à 14° du VI sont applicables à Saint-Pierre-et-Miquelon et dans les îles Wallis et Futuna.
\n
B.-Les 1°, 2°, 31° et 48° à 58° du VI sont applicables à Saint-Barthélemy, à Saint-Martin, en Nouvelle-Calédonie et en Polynésie française.
\n
XIII.-A.-Les 12° et 63° à 65° du VI, le VII et les 1°, 7°, 11° et 12° du IX sont applicables à compter du 1er janvier 2022.
\n
Les 7°, 11° et 12° du IX sont applicables aux contrats en vigueur le 30 décembre 2021 par lesquels l'Etat a confié l'exploitation d'un aérodrome à un tiers.
\n
B.-Le b du 52°, les 60° et 61° du VI et le 5° du IX sont applicables à compter du 1er avril 2022.
\n
C.-Les 9° et 10° du VI entrent en vigueur à une date fixée par arrêté conjoint des ministres chargés du budget et de l'aviation civile, qui ne peut être postérieure de plus de six mois à l'entrée en vigueur de la décision d'exécution du Conseil de l'Union européenne autorisant chacune de ces dispositions en application de l'article 19 de la directive 2003/96/ CE du Conseil du 27 octobre 2003 restructurant le cadre communautaire de taxation des produits énergétiques et de l'électricité.
\n
D.-Le 23° du VI entre en vigueur à une date fixée par décret, qui ne peut être postérieure de plus de six mois à la date de réception par le Gouvernement de la réponse de la Commission européenne permettant de considérer le dispositif législatif lui ayant été notifié comme conforme au droit de l'Union européenne en matière d'aides d'Etat.
\n
\n

" } }, "LEGIARTI000046193240": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6360-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046193240", "URL": "article/LEGI/ARTI/00/00/46/19/32/LEGIARTI000046193240.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au premier alinéa du A du XIII de l’article 9 de la loi n° 2022-1157 du 16 août 2022, ces dispositions s'appliquent à compter du 1er janvier 2022.

Conformément au second alinéa du A du XIII de l’article 9 de la loi n° 2022-1157 du 16 août 2022, ces dispositions s'appliquent applicables aux contrats en vigueur le 30 décembre 2021 par lesquels l'Etat a confié l'exploitation d'un aérodrome à un tiers.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046196567", "@num": "L422-57", "#text": "Code des impositions sur les biens et services - art. L422-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599571", "@num": "L422-49", "#text": "Code des impositions sur les biens et services - art. L422-49 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827523", "@num": "9", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000006834630", "@num": "L571-14", "#text": "Code de l'environnement - art. L571-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023078017", "@fin": "2999-01-01", "#text": "TITRE VI : NUISANCES AÉROPORTUAIRES", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023078212", "@fin": "2999-01-01", "#text": "LIVRE III : LES AÉRODROMES", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023078492", "@fin": "2999-01-01", "#text": "SIXIÈME PARTIE : AVIATION CIVILE", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023706480", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2010-12-01" } ] }, "@cid": "LEGITEXT000023086525", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des transports", "@debut": "2010-12-01", "@id_txt": "LEGITEXT000023086525", "@c_titre_court": "Code des transports" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046193240", "@fin": "2999-01-01", "@num": "L6360-4", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsqu'un aérodrome ne relève plus du champ d'application prévu à l'article L. 6360-1 du présent code, si le solde de la taxe sur les nuisances sonores aériennes prévue à l'article L. 422-49 du code des impositions sur les biens et services est positif, il est affecté aux exploitants des aérodromes mentionnés à l'article L. 6360-1 du présent code pour le financement de l'aide aux riverains versée en application des articles L. 571-14 à L. 571-16 du code de l'environnement.
\n
Ce solde est réparti dans les conditions fixées par arrêté conjoint des ministres chargés du budget et de l'aviation civile et versé par le comptable public du budget annexe “ Contrôle et exploitation aériens ”.

" } }, "LEGIARTI000046196470": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6360-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046196470", "URL": "article/LEGI/ARTI/00/00/46/19/64/LEGIARTI000046196470.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au premier alinéa du A du XIII de l’article 9 de la loi n° 2022-1157 du 16 août 2022, ces dispositions s'appliquent à compter du 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000025044785", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046196567", "@num": "L422-57", "#text": "Code des impositions sur les biens et services - art. L422-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599571", "@num": "L422-49", "#text": "Code des impositions sur les biens et services - art. L422-49 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046188345", "@num": "9", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000006834639", "@num": "L571-17", "#text": "Code de l'environnement - art. L571-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046193233", "@num": "L6360-3", "#text": "Code des transports - art. L6360-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023078017", "@fin": "2999-01-01", "#text": "TITRE VI : NUISANCES AÉROPORTUAIRES", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023078212", "@fin": "2999-01-01", "#text": "LIVRE III : LES AÉRODROMES", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023078492", "@fin": "2999-01-01", "#text": "SIXIÈME PARTIE : AVIATION CIVILE", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023706480", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2010-12-01" } ] }, "@cid": "LEGITEXT000023086525", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des transports", "@debut": "2010-12-01", "@id_txt": "LEGITEXT000023086525", "@c_titre_court": "Code des transports" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044839840", "@fin": "2022-08-18", "@num": "L6360-2", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196470", "@fin": "2023-12-31", "@num": "L6360-2", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048849021", "@fin": "2999-01-01", "@num": "L6360-2", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est affecté à l'exploitant d'un aérodrome des groupes 1 à 3, dans la limite d'un plafond déterminé dans les conditions prévues au deuxième alinéa du présent article, le produit de la taxe sur les nuisances sonores aériennes mentionnée à l'article L. 422-49 du code des impositions sur les biens et services, à hauteur de la fraction perçue sur les décollages au départ des aérodromes qu'il exploite.
\n
\nLe plafond mentionné au premier alinéa est égal au produit entre, d'une part, la proportion du produit de la taxe qui est perçue au départ des aérodromes qu'il exploite et, d'autre part, le plafond prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012.
\n
\nL'exploitant utilise ces recettes dans les conditions prévues à l'article L. 571-17 du code de l'environnement.

Lorsque l'exploitant est le même pour deux aérodromes relevant de l'un des groupes mentionnés à l'article L. 6360-1 du présent code et pour lesquels le plan de gêne sonore ou le plan d'exposition au bruit de l'un partage un domaine d'intersection avec le plan de gêne sonore ou le plan d'exposition au bruit de l'autre, une partie du produit de la taxe sur les nuisances sonores aériennes prévue à l'article L. 422-49 du code des impositions sur les biens et services perçue au titre de l'un des deux aérodromes concernés peut, chaque année, être affectée par cet exploitant au financement des aides aux riverains de l'autre aérodrome.

" } }, "LEGIARTI000048827523": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048827523", "URL": "article/LEGI/ARTI/00/00/48/82/75/LEGIARTI000048827523.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032289986", "@num": "22", "#text": "LOI n° 63-778 du 31 juillet 1963 - art. 22 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000313016", "@numtexte": "63-778", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1963-07-31" }, { "@id": "LEGIARTI000029350546", "@num": "10", "#text": "LOI n° 2014-891 du 8 août 2014 - art. 10 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000044604253", "@num": "L100-2", "#text": "Code des impositions sur les biens et services - art. 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L422-57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196558", "@num": "L423-22", "#text": "Code des impositions sur les biens et services - art. L423-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046192835", "@num": "L423-24-1", "#text": "Code des impositions sur les biens et services - art. L423-24-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196554", "@num": "L423-40", "#text": "Code des impositions sur les biens et services - art. L423-40 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046192929", "@num": "L423-40-1", "#text": "Code des impositions sur les biens et services - art. L423-40-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196550", "@num": "L423-51", "#text": "Code des impositions sur les biens et services - art. L423-51 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196562", "@num": "L423-9", "#text": "Code des impositions sur les biens et services - art. L423-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196546", "@num": "L471-34", "#text": "Code des impositions sur les biens et services - art. L471-34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196542", "@num": "L471-35", "#text": "Code des impositions sur les biens et services - art. L471-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196537", "@num": "L471-39", "#text": "Code des impositions sur les biens et services - art. L471-39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044794518", "@num": "170", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 170 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000048769623", "@num": "93", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 93", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000048769623", "@num": "93", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 93", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000048637964", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868449", "@num": "299", "#text": "Code général des impôts, CGI. - art. 299 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196380", "@num": "L4331-2-1", "#text": "Code général des collectivités territoriales - art. L4331-2-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196336", "@num": "L4437-3-1", "#text": "Code général des collectivités territoriales - art. L4437-3-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869406", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844349", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047327462", "@num": "L245-9", "#text": "Code de la sécurité sociale. - art. L245-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196459", "@num": "L112-7", "#text": "Code de l'urbanisme - art. L112-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196401", "@num": "L541-10-25-1", "#text": "Code de l'environnement - art. L541-10-25-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196396", "@num": "L571-13", "#text": "Code de l'environnement - art. L571-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196390", "@num": "L571-15", "#text": "Code de l'environnement - art. L571-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196503", "@num": "L5112-1-28", "#text": "Code des transports - art. L5112-1-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196494", "@num": "L6325-4", "#text": "Code des transports - art. L6325-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196491", "@num": "L6328-1", "#text": "Code des transports - art. L6328-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872795", "@num": "L6328-2", "#text": "Code des transports - art. L6328-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048799245", "#text": "Code des transports - art. L6328-3, v. 2.3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196482", "@num": "L6328-4", "#text": "Code des transports - art. L6328-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046193157", "@num": "L6328-7", "#text": "Code des transports - art. L6328-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196479", "@num": "L6333-1", "#text": "Code des transports - art. L6333-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196476", "@num": "L6333-3", "#text": "Code des transports - art. L6333-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196473", "@num": "L6333-4", "#text": "Code des transports - art. L6333-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849021", "@num": "L6360-2", "#text": "Code des transports - art. L6360-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046193233", "@num": "L6360-3", "#text": "Code des transports - art. L6360-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046193240", "@num": "L6360-4", "#text": "Code des transports - art. L6360-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196839", "@num": "L6753-4", "#text": "Code des transports - art. L6753-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046193273", "@num": "L6753-5", "#text": "Code des transports - art. L6753-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834265", "@num": "L6763-11", "#text": "Code des transports - art. L6763-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834257", "@num": "L6773-12", "#text": "Code des transports - art. L6773-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196456", "@num": "L6783-15", "#text": "Code des transports - art. L6783-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196425", "@num": "L642-2", "#text": "Code de l'énergie - art. L642-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196413", "@num": "L642-8", "#text": "Code de l'énergie - art. L642-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046188320", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2022-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046188327", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2022-08-18" } ] }, "@cid": "JORFTEXT000046186661", "@nor": "ECOX2218099L", "@num": "2022-1157", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2022-1157 du 16 août 2022 de finances rectificative pour 2022 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046186661", "@c_titre_court": "LOI n°2022-1157 du 16 août 2022" }, { "@fin": "2999-01-01", "#text": "LOI n° 2022-1157 du 16 août 2022 de finances rectificative pour 2022 (1)", "@debut": "2022-08-18", "@id_txt": "LEGITEXT000046188319", "@c_titre_court": "LOI n°2022-1157 du 16 août 2022" } ], "@date_publi": "2022-08-17", "@date_signature": "2022-08-16", "@num_parution_jo": "0189" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046188345", "@fin": "2023-12-31", "@num": "9", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827523", "@fin": "2999-01-01", "@num": "9", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046186680", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I à X.-A créé les dispositions suivantes :

-Code des transports\n
\nArt. L6753-5 \n
\n

A modifié les dispositions suivantes :

-Code des douanes\n
\nArt. 265 ter, Art. 266 quindecies\n
\n

-Code de l'énergie\n
\nArt. L642-2, Art. L642-8\n
\n

-Code de l'environnement\n
\nArt. L541-10-25-1, Art. L571-13, Art. L571-15\n
\n

-Code général des collectivités territoriales\n
\nArt. L4331-2-1, Art. L4425-22, Art. L4437-3-1\n
\n

-Code général des impôts\n
\nArt. 299, Art. 1840 X\n
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services\n
\nArt. L100-2, Art. L113-3
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services\n
Sct. Chapitre III : COMPÉTENCES DELEGUEES, Art. L312-22, Art. L312-25, Art. L312-26, Art. L312-29, Art. L312-33, Art. L312-39, Art. L312-40, Art. L312-48, Art. L312-61, Art. L312-70, Art. L312-72, Art. L312-73, Art. L312-76, Art. L312-77, Art. L312-78, Art. L312-79, Art. L312-95, Art. L312-97, Art. L312-100, Art. L312-107, Art. L313-26, Art. L313-35, Art. L313-36, Art. L314-15, Art. L314-26, Art. L314-27, Art. L314-29, Art. L411-1, Art. L421-9, Art. L421-11, Art. L421-30, Art. L421-36, Art. L421-60, Art. L421-73, Art. L421-64, Art. L421-69, Art. L421-80, Art. L421-70, Art. L421-81, Art. L421-95, Art. L421-97, Art. L421-100, Art. L421-101, Art. L421-109, Art. L421-110, Art. L421-149, Art. L421-160, Art. L421-174, Art. L422-13, Art. L422-14, Art. L422-16, Art. L422-22, Art. L422-23, Art. L422-25, Art. L422-26, Art. L422-31, Art. L422-41, Art. L422-43, Art. L422-46, Art. L422-53, Art. L422-54, Art. L422-55, Art. L422-57, Art. L423-9, Art. L423-22, Art. L423-40, Art. L423-51, Art. L471-34, Art. L471-35, Art. L471-39\n
\n

-Code rural et de la pêche maritime\n
\nArt. L731-3\n
\n

-Code de la sécurité sociale.\n
\nArt. L245-9\n
\n

-Code des transports\n
\nArt. L5112-1-28\n
\n

-Code rural et de la pêche maritime\n
\n
-Code des transports\n
, Art. L6325-4, Art. L6328-1, Art. L6328-2, Art. L6328-3, Art. L6328-4, Art. L6333-1, Art. L6333-3, Art. L6333-4, Art. L6360-2, Art. L6763-11, Art. L6773-12, Art. L6783-15\n
\n
\n
-Code de l'urbanisme\n
\nArt. L112-7\n
\n
\n
-Code des transports\n
\n
A créé les dispositions suivantes :
\n
-Code des impositions sur les biens et services\n
\nArt. L312-58-1 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des impositions sur les biens et services\n
\nArt. L423-24-1 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des impositions sur les biens et services\n
\nArt. L423-40-1 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des transports\n
\nArt. L6360-3, Art. L6360-4, Art. L6753-4 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des impositions sur les biens et services\n
Sct. Paragraphe 6 : Boissons fermentées consommées en Corse, Art. L313-36-1 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des transports\n
\nArt. L6328-7 \n
\n
\n
\n
\n
XI.-Sont abrogés :
\n
2°, 6° et 8° A abrogé les dispositions suivantes :
\n
-LOI n° 63-778 du 31 juillet 1963\n
\nArt. 22\n
\n
\n
-LOI n° 2014-891 du 8 août 2014\n
\nArt. 10\n
\n
\n
-LOI n° 2021-1900 du 30 décembre 2021\n
\nArt. 170 \n
\n
\n
1° La loi n° 62-879 du 31 juillet 1962 portant divers aménagements du régime économique et fiscal des rhums dans les départements d'outre-mer ;
\n
3° L'article 68 de la loi de finances pour 1971 (n° 70-1199 du 21 décembre 1970) ;
\n
4° L'article 13 de la loi de finances rectificative pour 1972 (n° 72-1147 du 23 décembre 1972) ;
\n
5° L'article 20 de la loi de finances rectificative pour 1976 (n° 76-1220 du 28 décembre 1976) ;
\n
8° L'article 16 du décret impérial n° 6699 du 24 avril 1811 concernant l'organisation administrative et judiciaire de la Corse.
\n
XII.-A.-Les 1°, 2° et 9° à 14° du VI sont applicables à Saint-Pierre-et-Miquelon et dans les îles Wallis et Futuna.
\n
B.-Les 1°, 2°, 31° et 48° à 58° du VI sont applicables à Saint-Barthélemy, à Saint-Martin, en Nouvelle-Calédonie et en Polynésie française.
\n
XIII.-A.-Les 12° et 63° à 65° du VI, le VII et les 1°, 7°, 11° et 12° du IX sont applicables à compter du 1er janvier 2022.
\n
Les 7°, 11° et 12° du IX sont applicables aux contrats en vigueur le 30 décembre 2021 par lesquels l'Etat a confié l'exploitation d'un aérodrome à un tiers.
\n
B.-Le b du 52°, les 60° et 61° du VI et le 5° du IX sont applicables à compter du 1er avril 2022.
\n
C.-Les 9° et 10° du VI entrent en vigueur à une date fixée par arrêté conjoint des ministres chargés du budget et de l'aviation civile, qui ne peut être postérieure de plus de six mois à l'entrée en vigueur de la décision d'exécution du Conseil de l'Union européenne autorisant chacune de ces dispositions en application de l'article 19 de la directive 2003/96/ CE du Conseil du 27 octobre 2003 restructurant le cadre communautaire de taxation des produits énergétiques et de l'électricité.
\n
D.-Le 23° du VI entre en vigueur à une date fixée par décret, qui ne peut être postérieure de plus de six mois à la date de réception par le Gouvernement de la réponse de la Commission européenne permettant de considérer le dispositif législatif lui ayant été notifié comme conforme au droit de l'Union européenne en matière d'aides d'Etat.
\n
\n

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Est affecté à l'exploitant d'un aérodrome des groupes 1 à 3, dans la limite d'un plafond déterminé dans les conditions prévues au deuxième alinéa du présent article, le produit de la taxe sur les nuisances sonores aériennes mentionnée à l'article L. 422-49 du code des impositions sur les biens et services, à hauteur de la fraction perçue sur les décollages au départ des aérodromes qu'il exploite.
\n
\nLe plafond mentionné au premier alinéa est égal au produit entre, d'une part, la proportion du produit de la taxe qui est perçue au départ des aérodromes qu'il exploite et, d'autre part, le plafond annuel.
\n
\nL'exploitant utilise ces recettes dans les conditions prévues à l'article L. 571-17 du code de l'environnement.

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Article L422-57 AUTONOME VIGUEUR, en vigueur depuis le 18/08/2022 (Code des impositions sur les biens et services)