{ "article": { "LEGIARTI000046852436": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "71", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046852436", "URL": "article/LEGI/ARTI/00/00/46/85/24/LEGIARTI000046852436.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046872444", "@num": "L312-69", "#text": "Code des impositions sur les biens et services - art. L312-69 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872438", "@num": "L312-78", "#text": "Code des impositions sur les biens et services - art. L312-78 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046977157", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046977069", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046852186", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046852190", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2023-01-01" } ] }, "@cid": "JORFTEXT000046845631", "@nor": "ECOX2225087L", "@num": "2022-1726", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2022-1726 du 30 décembre 2022 de finances pour 2023 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046845631", "@c_titre_court": "LOI n°2022-1726 du 30 décembre 2022" }, { "@fin": "2999-01-01", "#text": "LOI n° 2022-1726 du 30 décembre 2022 de finances pour 2023 (1)", "@debut": "2023-01-01", "@id_txt": "LEGITEXT000046852185", "@c_titre_court": "LOI n°2022-1726 du 30 décembre 2022" } ], "@date_publi": "2022-12-31", "@date_signature": "2022-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000046852436", "@fin": "2999-01-01", "@num": "71", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046845709", "@fin": "2999-01-01", "@num": "71", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L312-69, Art. L312-78\n
\n

\n
" } }, "LEGIARTI000046872438": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-78", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046872438", "URL": "article/LEGI/ARTI/00/00/46/87/24/LEGIARTI000046872438.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000049795706", "@num": "4", "#text": "Arrêté du 27 août 2018 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000037393889", "@nortexte": "CPAD1823150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-27" }, { "@id": "LEGIARTI000048842901", "@num": "L312-75", "#text": "Code des impositions sur les biens et services - art. L312-75 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046852436", "@num": "71", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 71", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000049792563", "@num": "2", "#text": "Arrêté du 26 juin 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049790400", "@nortexte": "ECOD2416867A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000041469051", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B, 5, 4° (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603691", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 5 : Activités relevant du système d'échange de quotas de gaz à effet de serre dans l'Union", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603771", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs réduits applicables aux consommations de certaines activités économiques", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603791", "@fin": "2999-01-01", "#text": "Sous-section 2 : Niveaux de taxation", "@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": "LEGIARTI000044603681", "@fin": "2022-08-18", "@num": "L312-78", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196772", "@fin": "2023-01-01", "@num": "L312-78", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046872438", "@fin": "2023-12-31", "@num": "L312-78", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048833579", "@fin": "2027-01-01", "@num": "L312-78", "@etat": "ABROGE_DIFF", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Relèvent d'un tarif réduit de l'accise les charbons consommés pour les besoins de la valorisation de la biomasse dans l'installation qui répond aux conditions cumulatives suivantes :

1° Elle est exploitée par des entreprises dont le niveau d'intensité énergétique, apprécié sur les seules consommations mentionnées au premier alinéa, est au moins égal à 3 % en valeur de production ;

2° Elle est soumise au système communautaire d'échange de quotas de gaz à effet de serre dans l'Union ou à des dispositions d'un accord conclu avec l'autorité administrative permettant d'atteindre des objectifs équivalents en matière de protection de l'environnement ou d'efficacité énergétique.

Le présent article s'applique aux charbons consommés avant le 31 décembre 2026.

" } }, "LEGIARTI000046872444": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-69", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046872444", "URL": "article/LEGI/ARTI/00/00/46/87/24/LEGIARTI000046872444.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000044875772", "@num": "L312-64", "#text": "Code des impositions sur les biens et services - art. L312-64 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046852436", "@num": "71", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 71", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000041504134", "@num": "265 bis", "#text": "Code des douanes - art. 265 bis, 2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603713", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 4 : Procédés et activités industriels", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603771", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs réduits applicables aux consommations de certaines activités économiques", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603791", "@fin": "2999-01-01", "#text": "Sous-section 2 : Niveaux de taxation", "@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": "LEGIARTI000044603701", "@fin": "2023-01-01", "@num": "L312-69", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046872444", "@fin": "2023-12-31", "@num": "L312-69", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048833615", "@fin": "2027-01-01", "@num": "L312-69", "@etat": "ABROGE_DIFF", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Relèvent d'un tarif réduit de l'accise les produits consommés avant le 31 décembre 2026 par les moteurs des aéronefs et des navires pour les besoins de la construction, du développement, de la mise au point, des essais et de l'entretien de ces engins ou de leurs moteurs.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000046872444", "cible": true, "cidtexte": "JORFTEXT000046845631", "id": "LEGIARTI000046852436", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000046872438", "cible": true, "cidtexte": "JORFTEXT000046845631", "id": "LEGIARTI000046852436", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000046852436", "liens_entrants": true }

Article 71 ENTIEREMENT_MODIF (LOI n° 2022-1726 du 30 décembre 2022 de finances pour 2023 (1))