{ "article": { "LEGIARTI000046196760": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-97", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046196760", "URL": "article/LEGI/ARTI/00/00/46/19/67/LEGIARTI000046196760.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000044598575", "@num": "L312-91", "#text": "Code des impositions sur les biens et services - art. L312-91 (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": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000033817169", "@num": "266 bis", "#text": "Code des douanes - art. 266 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829028", "@num": "266 quater", "#text": "Code des douanes - art. 266 quater, 3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603627", "@fin": "2999-01-01", "#text": "Sous-section 3 : Changements des tarifs de l'accise sur les produits énergétiques", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603643", "@fin": "2999-01-01", "#text": "Section 5 : Personnes soumises aux obligations fiscales", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044603625", "@fin": "2022-08-18", "@num": "L312-97", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046196760", "@fin": "2999-01-01", "@num": "L312-97", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est redevable de l'accise lors du changement de tarif mentionné à l'article L. 312-91 la personne qui possède le produit.

" } }, "LEGIARTI000044603645": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-91", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603645", "URL": "article/LEGI/ARTI/00/00/44/60/36/LEGIARTI000044603645.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000046196760", "@num": "L312-97", "#text": "Code des impositions sur les biens et services - art. L312-97 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817169", "@num": "266 bis", "#text": "Code des douanes - art. 266 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829028", "@num": "266 quater", "#text": "Code des douanes - art. 266 quater, 3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603647", "@fin": "2999-01-01", "#text": "Sous-section 3 : Changements des tarifs de l'accise pour les produits énergétiques", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603659", "@fin": "2999-01-01", "#text": "Section 4 : Exigibilité", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044603645", "@fin": "2999-01-01", "@num": "L312-91", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
En cas de changement d'un tarif d'accise existant, l'accise devient exigible pour les produits énergétiques, autres que les charbons et les gaz naturels, détenus en dehors d'un régime de suspension de l'accise par une personne qui ne les destine pas à sa consommation propre.
Le premier alinéa n'est pas applicable aux produits contenus dans les cuves des stations-service ou lorsque le montant total dû par un même redevable est inférieur à 300 €.

" } }, "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. L312-100 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196752", "@num": "L312-107", "#text": "Code des impositions sur les biens et services - art. L312-107 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196825", "@num": "L312-22", "#text": "Code des impositions sur les biens et services - art. L312-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196821", "@num": "L312-25", "#text": "Code des impositions sur les biens et services - art. L312-25 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196817", "@num": "L312-26", "#text": "Code des impositions sur les biens et services - art. L312-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196813", "@num": "L312-29", "#text": "Code des impositions sur les biens et services - art. L312-29 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196809", "@num": "L312-33", "#text": "Code des impositions sur les biens et services - art. L312-33 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196805", "@num": "L312-39", "#text": "Code des impositions sur les biens et services - art. L312-39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196801", "@num": "L312-40", "#text": "Code des impositions sur les biens et services - art. L312-40 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046199938", "@num": "L312-48", "#text": "Code des impositions sur les biens et services - art. L312-48 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046190890", "@num": "L312-58-1", "#text": "Code des impositions sur les biens et services - art. L312-58-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196796", "@num": "L312-61", "#text": "Code des impositions sur les biens et services - art. L312-61 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196792", "@num": "L312-70", "#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

" } }, "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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L312-39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869440", "@num": "L312-40", "#text": "Code des impositions sur les biens et services - art. L312-40 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875774", "@num": "L312-48", "#text": "Code des impositions sur les biens et services - art. L312-48 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046190890", "@num": "L312-58-1", "#text": "Code des impositions sur les biens et services - art. L312-58-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196796", "@num": "L312-61", "#text": "Code des impositions sur les biens et services - art. L312-61 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196792", "@num": "L312-70", "#text": "Code des impositions sur les biens et services - art. L312-70 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196788", "@num": "L312-72", "#text": "Code des impositions sur les biens et services - art. L312-72 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196784", "@num": "L312-73", "#text": "Code des impositions sur les biens et services - art. L312-73 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796640", "#text": "Code des impositions sur les biens et services - art. L312-76, v. 3.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833587", "@num": "L312-77", "#text": "Code des impositions sur les biens et services - art. L312-77 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833579", "@num": "L312-78", "#text": "Code des impositions sur les biens et services - art. L312-78 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869423", "@num": "L312-79", "#text": "Code des impositions sur les biens et services - art. L312-79 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196764", "@num": "L312-95", "#text": "Code des impositions sur les biens et services - art. 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L314-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196733", "@num": "L314-26", "#text": "Code des impositions sur les biens et services - art. L314-26 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196729", "@num": "L314-27", "#text": "Code des impositions sur les biens et services - art. L314-27 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805417", "@num": "L314-29", "#text": "Code des impositions sur les biens et services - art. 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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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Article L312-97 AUTONOME VIGUEUR, en vigueur depuis le 18/08/2022 (Code des impositions sur les biens et services)