{ "article": { "LEGIARTI000046196813": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-29", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046196813", "URL": "article/LEGI/ARTI/00/00/46/19/68/LEGIARTI000046196813.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Les tarifs exprimés en unité de la base de taxation sont régis, pour l'accise sur les énergies exigible du 1er janvier 2022 jusqu'au 31 décembre 2022, par les dispositions de l'article 265 du code des douanes, dans sa rédaction en vigueur le 31 décembre 2021 (9° de l'article 38 de l'ordonnance n° 2021-1843 du 22 décembre 2021 et arrêté du 30 décembre 2022 complétant l'arrêté du 13 décembre 2022 constatant pour l'année 2023 les montants révisés des tarifs de certaines impositions sur les biens et services indexés sur un indice, une quantité ou toute autre variable).

" }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000044598401", "@num": "L312-25", "#text": "Code des impositions sur les biens et services - art. L312-25 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598403", "@num": "L312-26", "#text": "Code des impositions sur les biens et services - art. L312-26 (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": "LEGIARTI000046883209", "@num": "1", "#text": "Arrêté du 30 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046846536", "@nortexte": "ECOE2237323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-30" }, { "@id": "LEGITEXT000047263019", "#text": "Arrêté du 16 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047259586", "@nortexte": "ECOE2303499A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-16" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603821", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603839", "@fin": "2999-01-01", "#text": "Sous-section 1 : Règles de calcul", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@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": "LEGIARTI000044603811", "@fin": "2022-08-18", "@num": "L312-29", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046196813", "@fin": "2999-01-01", "@num": "L312-29", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Des arrêtés conjoints du ministre chargé du budget et du ministre chargé de l'énergie déterminent les coefficients des conversions mentionnées aux articles L. 312-25 et L. 312-26 ainsi que les conditions dans lesquelles ils sont arrondis et constatent les tarifs qui en résultent.

" } }, "LEGIARTI000044603817": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-26", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-08-18", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603817", "URL": "article/LEGI/ARTI/00/00/44/60/38/LEGIARTI000044603817.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": "LEGIARTI000044598385", "@num": "L312-19", "#text": "Code des impositions sur les biens et services - art. L312-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603793", "@num": "L312-34", "#text": "Code des impositions sur les biens et services - art. L312-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603821", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603839", "@fin": "2999-01-01", "#text": "Sous-section 1 : Règles de calcul", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@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": "LEGIARTI000044603817", "@fin": "2022-08-18", "@num": "L312-26", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046196817", "@fin": "2999-01-01", "@num": "L312-26", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le tarif de l'accise d'un produit est le tarif normal assigné à la catégorie fiscale dont il relève.
Lorsque les grandeurs mentionnées à l'article L. 312-19 sont différentes pour ce produit et le produit de référence de cette catégorie fiscale, le tarif appliqué résulte de la conversion en euro par unité de la base d'imposition du produit taxé du tarif normal assigné à cette catégorie fiscale.

" } }, "LEGIARTI000044603819": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-25", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-08-18", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603819", "URL": "article/LEGI/ARTI/00/00/44/60/38/LEGIARTI000044603819.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": "LEGISCTA000044598429", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Niveaux de taxation (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598385", "@num": "L312-19", "#text": "Code des impositions sur les biens et services - art. L312-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603821", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603839", "@fin": "2999-01-01", "#text": "Sous-section 1 : Règles de calcul", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@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": "LEGIARTI000044603819", "@fin": "2022-08-18", "@num": "L312-25", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046196821", "@fin": "2999-01-01", "@num": "L312-25", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les tarifs appliqués aux produits taxables sont exprimés en euro par unité de la base d'imposition déterminée dans les conditions prévues à l'article L. 312-19.
Ils résultent, lorsque cette unité n'est pas le mégawattheure, de la conversion des tarifs exprimés en euros par mégawattheure prévus à la sous-section 2 de la présente section.
Cette conversion est réalisée, pour les tarifs normaux des catégories fiscales et les tarifs réduits propres à certains usages, sur la base du contenu énergétique du produit de référence ou d'une moyenne des contenus énergétiques des produits les plus représentatifs de la catégorie fiscale et, pour les tarifs particuliers propres à un produit, sur la base du contenu énergétique de ce produit.
Lorsque la composition d'un produit n'est pas entièrement déterminée par ses spécifications techniques, la conversion est réalisée sur la base du contenu énergétique théorique maximum qui résulte de ses spécifications. Si les spécifications techniques sont modulées au cours d'une année civile, le contenu énergétique retenu résulte de la moyenne des contenus énergétiques théoriques maximum au cours de l'année civile.

" } }, "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. 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L731-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196441", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196434", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045035678", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196531", "@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": "LEGIARTI000046196488", "@num": "L6328-2", "#text": "Code des transports - art. L6328-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196485", "@num": "L6328-3", "#text": "Code des transports - art. L6328-3 (V)", "@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": "LEGIARTI000046196470", "@num": "L6360-2", "#text": "Code des transports - art. L6360-2 (M)", "@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": "LEGIARTI000046196467", "@num": "L6763-11", "#text": "Code des transports - art. L6763-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196464", "@num": "L6773-12", "#text": "Code des transports - art. L6773-12 (V)", "@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
\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

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\n

\n
Le tarif de l'accise d'un produit est le tarif normal assigné à la catégorie fiscale dont il relève.
\n
Lorsque les grandeurs mentionnées à l'article L. 312-19 sont différentes pour ce produit et le produit de référence de cette catégorie fiscale, le tarif appliqué résulte de la conversion en euro par unité de la base d'imposition du produit taxé du tarif normal assigné à cette catégorie fiscale.

Les tarifs résultant de cette conversion sont arrondis à l'unité.

" } }, "LEGIARTI000046196821": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-25", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046196821", "URL": "article/LEGI/ARTI/00/00/46/19/68/LEGIARTI000046196821.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGISCTA000044598429", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Niveaux de taxation (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598385", "@num": "L312-19", "#text": "Code des impositions sur les biens et services - art. L312-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@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": "cible", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603821", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603839", "@fin": "2999-01-01", "#text": "Sous-section 1 : Règles de calcul", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@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": "LEGIARTI000044603819", "@fin": "2022-08-18", "@num": "L312-25", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046196821", "@fin": "2999-01-01", "@num": "L312-25", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

\n
Les tarifs appliqués aux produits taxables sont exprimés en euro par unité de la base d'imposition déterminée dans les conditions prévues à l'article L. 312-19.
\n
Ils résultent, lorsque cette unité n'est pas le mégawattheure, de la conversion des tarifs exprimés en euros par mégawattheure prévus à la sous-section 2 de la présente section.
\n
Cette conversion est réalisée, pour les tarifs normaux des catégories fiscales et les tarifs réduits propres à certains usages, sur la base du contenu énergétique du produit de référence ou d'une moyenne des contenus énergétiques des produits les plus représentatifs de la catégorie fiscale et, pour les tarifs particuliers propres à un produit, sur la base du contenu énergétique de ce produit.
\n
Lorsque la composition d'un produit n'est pas entièrement déterminée par ses spécifications techniques, la conversion est réalisée sur la base du contenu énergétique théorique maximum qui résulte de ses spécifications. Si les spécifications techniques sont modulées au cours d'une année civile, le contenu énergétique retenu résulte de la moyenne des contenus énergétiques théoriques maximum au cours de l'année civile.

Les tarifs résultant de cette conversion sont arrondis à l'unité.

\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. 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": "LEGIARTI000046869446", "@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": "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. L312-95 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196760", "@num": "L312-97", "#text": "Code des impositions sur les biens et services - art. L312-97 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196749", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196745", "@num": "L313-35", "#text": "Code des impositions sur les biens et services - art. L313-35 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196741", "@num": "L313-36", "#text": "Code des impositions sur les biens et services - art. L313-36 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046191359", "@num": "L313-36-1", "#text": "Code des impositions sur les biens et services - art. L313-36-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196737", "@num": "L314-15", "#text": "Code des impositions sur les biens et services - art. 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. 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": "LEGIARTI000048637683", "@num": "L421-100", "#text": "Code des impositions sur les biens et services - art. L421-100 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196659", "@num": "L421-101", "#text": "Code des impositions sur les biens et services - art. L421-101 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196655", "@num": "L421-109", "#text": "Code des impositions sur les biens et services - art. L421-109 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196713", "@num": "L421-11", "#text": "Code des impositions sur les biens et services - art. L421-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196651", "@num": "L421-110", "#text": "Code des impositions sur les biens et services - art. L421-110 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196647", "@num": "L421-149", "#text": "Code des impositions sur les biens et services - art. L421-149 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196643", "@num": "L421-160", "#text": "Code des impositions sur les biens et services - art. L421-160 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196639", "@num": "L421-174", "#text": "Code des impositions sur les biens et services - art. L421-174 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844492", "@num": "L421-30", "#text": "Code des impositions sur les biens et services - art. L421-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844478", "@num": "L421-36", "#text": "Code des impositions sur les biens et services - art. L421-36 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844467", "@num": "L421-60", "#text": "Code des impositions sur les biens et services - art. L421-60 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844450", "@num": "L421-64", "#text": "Code des impositions sur les biens et services - art. L421-64 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196687", "@num": "L421-69", "#text": "Code des impositions sur les biens et services - art. L421-69 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844435", "@num": "L421-70", "#text": "Code des impositions sur les biens et services - art. L421-70 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196696", "@num": "L421-73", "#text": "Code des impositions sur les biens et services - art. L421-73 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196683", "@num": "L421-80", "#text": "Code des impositions sur les biens et services - art. L421-80 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844388", "@num": "L421-81", "#text": "Code des impositions sur les biens et services - art. L421-81 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196717", "@num": "L421-9", "#text": "Code des impositions sur les biens et services - art. L421-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196671", "@num": "L421-95", "#text": "Code des impositions sur les biens et services - art. L421-95 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196667", "@num": "L421-97", "#text": "Code des impositions sur les biens et services - art. L421-97 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196635", "@num": "L422-13", "#text": "Code des impositions sur les biens et services - art. L422-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196631", "@num": "L422-14", "#text": "Code des impositions sur les biens et services - art. L422-14 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196627", "@num": "L422-16", "#text": "Code des impositions sur les biens et services - art. L422-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196623", "@num": "L422-22", "#text": "Code des impositions sur les biens et services - art. L422-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834290", "@num": "L422-23", "#text": "Code des impositions sur les biens et services - art. L422-23 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834278", "@num": "L422-25", "#text": "Code des impositions sur les biens et services - art. L422-25 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196611", "@num": "L422-26", "#text": "Code des impositions sur les biens et services - art. L422-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196603", "@num": "L422-31", "#text": "Code des impositions sur les biens et services - art. L422-31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196599", "@num": "L422-41", "#text": "Code des impositions sur les biens et services - art. L422-41 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196595", "@num": "L422-43", "#text": "Code des impositions sur les biens et services - art. L422-43 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196591", "@num": "L422-46", "#text": "Code des impositions sur les biens et services - art. L422-46 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196585", "@num": "L422-53", "#text": "Code des impositions sur les biens et services - art. L422-53 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196579", "@num": "L422-54", "#text": "Code des impositions sur les biens et services - art. L422-54 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196573", "@num": "L422-55", "#text": "Code des impositions sur les biens et services - art. L422-55 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196567", "@num": "L422-57", "#text": "Code des impositions sur les biens et services - art. 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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Article L312-29 AUTONOME VIGUEUR, en vigueur depuis le 18/08/2022 (Code des impositions sur les biens et services)