{ "article": { "LEGIARTI000046868914": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-88", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046868914", "URL": "article/LEGI/ARTI/00/00/46/86/89/LEGIARTI000046868914.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000049803970", "@num": "D421-35", "#text": "Code des impositions sur les biens et services - art. D421-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803974", "@num": "D421-37", "#text": "Code des impositions sur les biens et services - art. D421-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599087", "@num": "L421-70", "#text": "Code des impositions sur les biens et services - art. L421-70", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046855961", "@num": "L421-70-1", "#text": "Code des impositions sur les biens et services - art. L421-70-1", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599119", "@num": "L421-81", "#text": "Code des impositions sur les biens et services - art. L421-81", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046856037", "@num": "L421-81-1", "#text": "Code des impositions sur les biens et services - art. L421-81-1", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603089", "@num": "L421-85", "#text": "Code des impositions sur les biens et services - art. L421-85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046852382", "@num": "48", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000049255144", "@num": "1", "#text": "Décret n°2024-203 du 8 mars 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049252325", "@nortexte": "ECOE2401430D", "@numtexte": "2024-203", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-08" }, { "@id": "LEGIARTI000042847075", "@num": "1012 ter A", "#text": "Code général des impôts, CGI. - art. 1012 ter A, IV, al. 4, ph. 1 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043012300", "@num": "1012 ter", "#text": "Code général des impôts, CGI. - art. 1012 ter, IV, al. 5, ph. 1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603087", "@fin": "2999-01-01", "#text": "Sous-section 6 : Constatation des taxes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603251", "@fin": "2999-01-01", "#text": "Section 2 : Taxes sur l'immatriculation des véhicules", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603327", "@fin": "2999-01-01", "#text": "Chapitre Ier : DÉPLACEMENTS ROUTIERS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044603081", "@fin": "2023-01-01", "@num": "L421-88", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046868914", "@fin": "2999-01-01", "@num": "L421-88", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les abattements et exonérations mentionnés aux articles L. 421-70, L. 421-70-1, L. 421-81 et L. 421-81-1 sont appliqués, dans des conditions déterminées par décret, au moyen d'un remboursement postérieur à la délivrance du certificat d'immatriculation.

" } }, "LEGIARTI000044603101": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-08-18", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603101", "URL": "article/LEGI/ARTI/00/00/44/60/31/LEGIARTI000044603101.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": "LEGIARTI000049803948", "@num": "D421-27", "#text": "Code des impositions sur les biens et services - art. D421-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803974", "@num": "D421-37", "#text": "Code des impositions sur les biens et services - art. D421-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803976", "@num": "D421-38", "#text": "Code des impositions sur les biens et services - art. D421-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844406", "@num": "L421-77", "#text": "Code des impositions sur les biens et services - art. L421-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868914", "@num": "L421-88", "#text": "Code des impositions sur les biens et services - art. L421-88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049257944", "@num": "39-0", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 39-0 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000049255130", "#text": "Décret n°2024-203 du 8 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252325", "@nortexte": "ECOE2401430D", "@numtexte": "2024-203", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-08" }, { "@id": "LEGIARTI000049255144", "@num": "1", "#text": "Décret n°2024-203 du 8 mars 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049252325", "@nortexte": "ECOE2401430D", "@numtexte": "2024-203", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-08" }, { "@id": "LEGIARTI000042847075", "@num": "1012 ter A", "#text": "Code général des impôts, CGI. - art. 1012 ter A, IV, al. 1, al. 2 et al. 4, ph. 2 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043012300", "@num": "1012 ter", "#text": "Code général des impôts, CGI. - art. 1012 ter, IV, al. 4, ph. 2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603105", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 4 : Exonérations et abattements pour certaines personnes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603131", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Taxe sur la masse en ordre de marche des véhicules de tourisme", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603229", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant des taxes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603251", "@fin": "2999-01-01", "#text": "Section 2 : Taxes sur l'immatriculation des véhicules", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603327", "@fin": "2999-01-01", "#text": "Chapitre Ier : DÉPLACEMENTS ROUTIERS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044603101", "@fin": "2022-08-18", "@num": "L421-81", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196675", "@fin": "2023-12-31", "@num": "L421-81", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048844388", "@fin": "2999-01-01", "@num": "L421-81", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Lorsque la personne qui détient le véhicule assume la charge effective et permanente d'au moins trois enfants qui, soit répondent à l'une des conditions prévues au 1° ou 2° de l'article L. 512-3 du code de la sécurité sociale, soit font l'objet d'un placement à son domicile dans le cadre de l'article L. 421-2 du code de l'action sociale et des familles, la masse en ordre de marche fait l'objet d'un abattement de 200 kilogrammes par enfant.
Cet abattement s'applique dans la limite d'un seul véhicule d'au moins cinq places par foyer.
Pour le véhicule faisant l'objet d'une formule locative de longue durée au sens de l'article L. 421-24, la condition prévue au premier alinéa est appréciée au moment de la mise à disposition du preneur.
Lorsque l'abattement prévu à l'article L. 421-77 est également applicable, il est retenu le plus élevé des deux.

" } }, "LEGIARTI000044603133": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-70", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-08-18", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603133", "URL": "article/LEGI/ARTI/00/00/44/60/31/LEGIARTI000044603133.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": "LEGIARTI000049803948", "@num": "D421-27", "#text": "Code des impositions sur les biens et services - art. D421-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803974", "@num": "D421-37", "#text": "Code des impositions sur les biens et services - art. D421-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803976", "@num": "D421-38", "#text": "Code des impositions sur les biens et services - art. D421-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603145", "@num": "L421-66", "#text": "Code des impositions sur les biens et services - art. L421-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868914", "@num": "L421-88", "#text": "Code des impositions sur les biens et services - art. L421-88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049257944", "@num": "39-0", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 39-0 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000049255130", "#text": "Décret n°2024-203 du 8 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252325", "@nortexte": "ECOE2401430D", "@numtexte": "2024-203", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-08" }, { "@id": "LEGIARTI000049255144", "@num": "1", "#text": "Décret n°2024-203 du 8 mars 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049252325", "@nortexte": "ECOE2401430D", "@numtexte": "2024-203", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-08" }, { "@id": "LEGIARTI000043012300", "@num": "1012 ter", "#text": "Code général des impôts, CGI. - art. 1012 ter, IV, al. 1, al. 2, al. 5, ph. 2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603137", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 5 : Exonérations et abattements pour certaines personnes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603169", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Taxe sur les émissions de dioxyde de carbone des véhicules de tourisme", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603229", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant des taxes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603251", "@fin": "2999-01-01", "#text": "Section 2 : Taxes sur l'immatriculation des véhicules", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603327", "@fin": "2999-01-01", "#text": "Chapitre Ier : DÉPLACEMENTS ROUTIERS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044603133", "@fin": "2022-08-18", "@num": "L421-70", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196679", "@fin": "2023-12-31", "@num": "L421-70", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048844435", "@fin": "2999-01-01", "@num": "L421-70", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Lorsque la personne qui détient le véhicule assume la charge effective et permanente d'au moins trois enfants qui, soit répondent à l'une des conditions prévues au 1° ou 2° de l'article L. 512-3 du code de la sécurité sociale, soit font l'objet d'un placement à son domicile dans le cadre de l'article L. 421-2 du code de l'action sociale et des familles, est appliqué l'un des abattements suivants :
1° 20 grammes par kilomètre par enfant pour les émissions de dioxyde de carbone ;
2° 1 cheval administratif par enfant pour la puissance administrative.
Ces abattements s'appliquent dans la limite d'un seul véhicule d'au moins cinq places par foyer.
Pour le véhicule faisant l'objet d'une formule locative de longue durée au sens de l'article L. 421-24, la condition prévue au premier alinéa est appréciée au moment de la mise à disposition du véhicule au bénéfice du preneur.
Lorsque l'abattement prévu à l'article L. 421-66 est également applicable, il est retenu le plus élevé des deux.

" } }, "LEGIARTI000046196675": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046196675", "URL": "article/LEGI/ARTI/00/00/46/19/66/LEGIARTI000046196675.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000049803948", "@num": "D421-27", "#text": "Code des impositions sur les biens et services - art. D421-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803974", "@num": "D421-37", "#text": "Code des impositions sur les biens et services - art. D421-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803976", "@num": "D421-38", "#text": "Code des impositions sur les biens et services - art. D421-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598957", "@num": "L421-24", "#text": "Code des impositions sur les biens et services - art. L421-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844406", "@num": "L421-77", "#text": "Code des impositions sur les biens et services - art. L421-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868914", "@num": "L421-88", "#text": "Code des impositions sur les biens et services - art. L421-88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049257944", "@num": "39-0", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 39-0 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046188345", "@num": "9", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGITEXT000049255130", "#text": "Décret n°2024-203 du 8 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252325", "@nortexte": "ECOE2401430D", "@numtexte": "2024-203", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-08" }, { "@id": "LEGIARTI000049255144", "@num": "1", "#text": "Décret n°2024-203 du 8 mars 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049252325", "@nortexte": "ECOE2401430D", "@numtexte": "2024-203", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-08" }, { "@id": "LEGIARTI000042847075", "@num": "1012 ter A", "#text": "Code général des impôts, CGI. - art. 1012 ter A, IV, al. 1, al. 2 et al. 4, ph. 2 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043012300", "@num": "1012 ter", "#text": "Code général des impôts, CGI. - art. 1012 ter, IV, al. 4, ph. 2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743276", "@num": "L512-3", "#text": "Code de la sécurité sociale. - art. L512-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797851", "@num": "L421-2", "#text": "Code de l'action sociale et des familles - art. L421-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603105", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 4 : Exonérations et abattements pour certaines personnes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603131", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Taxe sur la masse en ordre de marche des véhicules de tourisme", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603229", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant des taxes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603251", "@fin": "2999-01-01", "#text": "Section 2 : Taxes sur l'immatriculation des véhicules", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603327", "@fin": "2999-01-01", "#text": "Chapitre Ier : DÉPLACEMENTS ROUTIERS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044603101", "@fin": "2022-08-18", "@num": "L421-81", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196675", "@fin": "2023-12-31", "@num": "L421-81", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048844388", "@fin": "2999-01-01", "@num": "L421-81", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque la personne qui détient le véhicule assume la charge effective et permanente d'au moins trois enfants qui, soit répondent à l'une des conditions prévues au 1° ou 2° de l'article L. 512-3 du code de la sécurité sociale, soit font l'objet d'un placement à son domicile dans le cadre de l'article L. 421-2 du code de l'action sociale et des familles, la masse en ordre de marche fait l'objet d'un abattement de 200 kilogrammes par enfant.

Cet abattement s'applique dans la limite d'un seul véhicule d'au moins cinq places par foyer.

Lorsque l'abattement prévu à l'article L. 421-77 est également applicable, il est retenu le plus élevé des deux.

\n
" } }, "LEGIARTI000046196679": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-70", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046196679", "URL": "article/LEGI/ARTI/00/00/46/19/66/LEGIARTI000046196679.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000049803948", "@num": "D421-27", "#text": "Code des impositions sur les biens et services - art. D421-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803974", "@num": "D421-37", "#text": "Code des impositions sur les biens et services - art. D421-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803976", "@num": "D421-38", "#text": "Code des impositions sur les biens et services - art. D421-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598957", "@num": "L421-24", "#text": "Code des impositions sur les biens et services - art. L421-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603145", "@num": "L421-66", "#text": "Code des impositions sur les biens et services - art. L421-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868914", "@num": "L421-88", "#text": "Code des impositions sur les biens et services - art. L421-88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049257944", "@num": "39-0", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 39-0 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046188345", "@num": "9", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGITEXT000049255130", "#text": "Décret n°2024-203 du 8 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252325", "@nortexte": "ECOE2401430D", "@numtexte": "2024-203", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-08" }, { "@id": "LEGIARTI000049255144", "@num": "1", "#text": "Décret n°2024-203 du 8 mars 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049252325", "@nortexte": "ECOE2401430D", "@numtexte": "2024-203", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-08" }, { "@id": "LEGIARTI000043012300", "@num": "1012 ter", "#text": "Code général des impôts, CGI. - art. 1012 ter, IV, al. 1, al. 2, al. 5, ph. 2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743276", "@num": "L512-3", "#text": "Code de la sécurité sociale. - art. L512-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797851", "@num": "L421-2", "#text": "Code de l'action sociale et des familles - art. L421-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603137", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 5 : Exonérations et abattements pour certaines personnes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603169", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Taxe sur les émissions de dioxyde de carbone des véhicules de tourisme", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603229", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant des taxes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603251", "@fin": "2999-01-01", "#text": "Section 2 : Taxes sur l'immatriculation des véhicules", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603327", "@fin": "2999-01-01", "#text": "Chapitre Ier : DÉPLACEMENTS ROUTIERS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044603133", "@fin": "2022-08-18", "@num": "L421-70", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196679", "@fin": "2023-12-31", "@num": "L421-70", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048844435", "@fin": "2999-01-01", "@num": "L421-70", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° 20 grammes par kilomètre par enfant pour les émissions de dioxyde de carbone ;

2° 1 cheval administratif par enfant pour la puissance administrative.

Ces abattements s'appliquent dans la limite d'un seul véhicule d'au moins cinq places par foyer.

Lorsque l'abattement prévu à l'article L. 421-66 est également applicable, il est retenu le plus élevé des deux.

" } }, "LEGIARTI000046852382": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "48", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046852382", "URL": "article/LEGI/ARTI/00/00/46/85/23/LEGIARTI000046852382.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000046856035", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 5 : Exonérations pour certaines... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000046855959", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 6 : Exonérations pour certaines... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046855961", "@num": "L421-70-1", "#text": "Code des impositions sur les biens et services - art. L421-70-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046856037", "@num": "L421-81-1", "#text": "Code des impositions sur les biens et services - art. L421-81-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868914", "@num": "L421-88", "#text": "Code des impositions sur les biens et services - art. L421-88 (V)", "@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": "LEGIARTI000046852382", "@fin": "2999-01-01", "@num": "48", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046845686", "@fin": "2999-01-01", "@num": "48", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L421-88\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des impositions sur les biens et services
\n Sct. Sous-Paragraphe 6 : Exonérations pour certaines activités, Art. L421-70-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des impositions sur les biens et services
\n Sct. Sous-Paragraphe 5 : Exonérations pour certaines activités, Art. L421-81-1\n
\n

\n
" } }, "LEGIARTI000046855961": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-70-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-07-12", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046855961", "URL": "article/LEGI/ARTI/00/00/46/85/59/LEGIARTI000046855961.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049803974", "@num": "D421-37", "#text": "Code des impositions sur les biens et services - art. D421-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803978", "@num": "D421-39", "#text": "Code des impositions sur les biens et services - art. D421-39 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868914", "@num": "L421-88", "#text": "Code des impositions sur les biens et services - art. L421-88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046852382", "@num": "48", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046855959", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 6 : Exonérations pour certaines activités", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603169", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Taxe sur les émissions de dioxyde de carbone des véhicules de tourisme", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603229", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant des taxes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603251", "@fin": "2999-01-01", "#text": "Section 2 : Taxes sur l'immatriculation des véhicules", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603327", "@fin": "2999-01-01", "#text": "Chapitre Ier : DÉPLACEMENTS ROUTIERS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046855961", "@fin": "2023-07-12", "@num": "L421-70-1", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047809355", "@fin": "2999-01-01", "@num": "L421-70-1", "@etat": "VIGUEUR", "@debut": "2023-07-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est exonéré tout véhicule hors route exclusivement affecté aux besoins :
\n
\n 1° Des services et des unités mentionnés au premier alinéa du I de l'article L. 721-2 du code de la sécurité intérieure pour la réalisation des missions de protection des personnes, des animaux, des biens et de l'environnement contre les accidents, les sinistres et les catastrophes ;
\n
\n 2° Des associations agréées en application de l'article L. 725-1 du même code pour l'une des missions mentionnées à l'article L. 725-3 dudit code.

" } }, "LEGIARTI000046856037": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-81-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-07-12", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046856037", "URL": "article/LEGI/ARTI/00/00/46/85/60/LEGIARTI000046856037.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049803974", "@num": "D421-37", "#text": "Code des impositions sur les biens et services - art. D421-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803978", "@num": "D421-39", "#text": "Code des impositions sur les biens et services - art. D421-39 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868914", "@num": "L421-88", "#text": "Code des impositions sur les biens et services - art. L421-88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046852382", "@num": "48", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046856035", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 5 : Exonérations pour certaines activités", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603131", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Taxe sur la masse en ordre de marche des véhicules de tourisme", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603229", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant des taxes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603251", "@fin": "2999-01-01", "#text": "Section 2 : Taxes sur l'immatriculation des véhicules", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603327", "@fin": "2999-01-01", "#text": "Chapitre Ier : DÉPLACEMENTS ROUTIERS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046856037", "@fin": "2023-07-12", "@num": "L421-81-1", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047809346", "@fin": "2999-01-01", "@num": "L421-81-1", "@etat": "VIGUEUR", "@debut": "2023-07-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est exonéré tout véhicule hors route exclusivement affecté aux besoins :
\n
\n 1° Des services et unités mentionnés au premier alinéa du I de l'article L. 721-2 du code de la sécurité intérieure pour la réalisation des missions de protection des personnes, des animaux, des biens et de l'environnement contre les accidents, les sinistres et les catastrophes ;
\n
\n 2° Des associations agréées en application de l'article L. 725-1 du même code pour l'une des missions mentionnées à l'article L. 725-3 dudit code.

" } }, "LEGIARTI000047809346": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-81-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000047809346", "URL": "article/LEGI/ARTI/00/00/47/80/93/LEGIARTI000047809346.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049803974", "@num": "D421-37", "#text": "Code des impositions sur les biens et services - art. D421-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803978", "@num": "D421-39", "#text": "Code des impositions sur les biens et services - art. D421-39 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868914", "@num": "L421-88", "#text": "Code des impositions sur les biens et services - art. L421-88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826546", "@num": "51", "#text": "LOI n°2023-580 du 10 juillet 2023 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047805414", "@nortexte": "TREX2309187L", "@numtexte": "2023-580", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-07-10" }, { "@id": "LEGIARTI000025245919", "@num": "L132-2", "#text": "Code forestier (nouveau) - art. L132-2", "@sens": "source", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047806708", "@num": "L133-1-1", "#text": "Code forestier (nouveau) - art. L133-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025506668", "@num": "L721-2", "#text": "Code de la sécurité intérieure - art. L721-2", "@sens": "source", "@cidtexte": "LEGITEXT000025503132", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025506737", "@num": "L724-1", "#text": "Code de la sécurité intérieure - art. L724-1", "@sens": "source", "@cidtexte": "LEGITEXT000025503132", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025506781", "@num": "L725-1", "#text": "Code de la sécurité intérieure - art. L725-1", "@sens": "source", "@cidtexte": "LEGITEXT000025503132", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025506791", "@num": "L725-3", "#text": "Code de la sécurité intérieure - art. L725-3", "@sens": "source", "@cidtexte": "LEGITEXT000025503132", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046856035", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 5 : Exonérations pour certaines activités", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603131", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Taxe sur la masse en ordre de marche des véhicules de tourisme", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603229", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant des taxes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603251", "@fin": "2999-01-01", "#text": "Section 2 : Taxes sur l'immatriculation des véhicules", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603327", "@fin": "2999-01-01", "#text": "Chapitre Ier : DÉPLACEMENTS ROUTIERS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046856037", "@fin": "2023-07-12", "@num": "L421-81-1", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047809346", "@fin": "2999-01-01", "@num": "L421-81-1", "@etat": "VIGUEUR", "@debut": "2023-07-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est exonéré tout véhicule hors route exclusivement affecté aux besoins :
\n
1° Des services et unités mentionnés au premier alinéa du I de l'article L. 721-2 du code de la sécurité intérieure pour la réalisation des missions de protection des personnes, des animaux, des biens et de l'environnement contre les accidents, les sinistres et les catastrophes ;
\n
2° Des associations agréées en application de l'article L. 725-1 du même code pour l'une des missions mentionnées à l'article L. 725-3 dudit code ;

3° Des services déconcentrés de l'Etat chargés de la forêt, de l'Office national des forêts, des services des collectivités territoriales et de leurs groupements, des associations syndicales mentionnées aux articles L. 132-2 et L. 133-1-1 du code forestier et des réserves communales de sécurité civile mentionnées aux articles L. 724-1 à L. 724-13 du code de la sécurité intérieure, pour leurs missions opérationnelles de prévention, de surveillance et de lutte contre les incendies.

" } }, "LEGIARTI000047809355": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-70-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000047809355", "URL": "article/LEGI/ARTI/00/00/47/80/93/LEGIARTI000047809355.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049803974", "@num": "D421-37", "#text": "Code des impositions sur les biens et services - art. D421-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803978", "@num": "D421-39", "#text": "Code des impositions sur les biens et services - art. D421-39 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868914", "@num": "L421-88", "#text": "Code des impositions sur les biens et services - art. L421-88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826546", "@num": "51", "#text": "LOI n°2023-580 du 10 juillet 2023 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047805414", "@nortexte": "TREX2309187L", "@numtexte": "2023-580", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-07-10" }, { "@id": "LEGIARTI000025245919", "@num": "L132-2", "#text": "Code forestier (nouveau) - art. L132-2", "@sens": "source", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047806708", "@num": "L133-1-1", "#text": "Code forestier (nouveau) - art. L133-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025506668", "@num": "L721-2", "#text": "Code de la sécurité intérieure - art. L721-2", "@sens": "source", "@cidtexte": "LEGITEXT000025503132", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025506737", "@num": "L724-1", "#text": "Code de la sécurité intérieure - art. L724-1", "@sens": "source", "@cidtexte": "LEGITEXT000025503132", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025506781", "@num": "L725-1", "#text": "Code de la sécurité intérieure - art. L725-1", "@sens": "source", "@cidtexte": "LEGITEXT000025503132", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025506791", "@num": "L725-3", "#text": "Code de la sécurité intérieure - art. L725-3", "@sens": "source", "@cidtexte": "LEGITEXT000025503132", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046855959", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 6 : Exonérations pour certaines activités", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603169", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Taxe sur les émissions de dioxyde de carbone des véhicules de tourisme", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603229", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant des taxes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603251", "@fin": "2999-01-01", "#text": "Section 2 : Taxes sur l'immatriculation des véhicules", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603327", "@fin": "2999-01-01", "#text": "Chapitre Ier : DÉPLACEMENTS ROUTIERS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046855961", "@fin": "2023-07-12", "@num": "L421-70-1", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047809355", "@fin": "2999-01-01", "@num": "L421-70-1", "@etat": "VIGUEUR", "@debut": "2023-07-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est exonéré tout véhicule hors route exclusivement affecté aux besoins :
\n
1° Des services et des unités mentionnés au premier alinéa du I de l'article L. 721-2 du code de la sécurité intérieure pour la réalisation des missions de protection des personnes, des animaux, des biens et de l'environnement contre les accidents, les sinistres et les catastrophes ;
\n
2° Des associations agréées en application de l'article L. 725-1 du même code pour l'une des missions mentionnées à l'article L. 725-3 dudit code ;

" } }, "LEGIARTI000048844388": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-81", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048844388", "URL": "article/LEGI/ARTI/00/00/48/84/43/LEGIARTI000048844388.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000049803948", "@num": "D421-27", "#text": "Code des impositions sur les biens et services - art. D421-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803974", "@num": "D421-37", "#text": "Code des impositions sur les biens et services - art. D421-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803976", "@num": "D421-38", "#text": "Code des impositions sur les biens et services - art. D421-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598957", "@num": "L421-24", "#text": "Code des impositions sur les biens et services - art. L421-24", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844406", "@num": "L421-77", "#text": "Code des impositions sur les biens et services - art. L421-77 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868914", "@num": "L421-88", "#text": "Code des impositions sur les biens et services - art. L421-88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049257944", "@num": "39-0", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 39-0 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@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": "LEGIARTI000048769091", "@num": "97", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 97", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000049255130", "#text": "Décret n°2024-203 du 8 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252325", "@nortexte": "ECOE2401430D", "@numtexte": "2024-203", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-08" }, { "@id": "LEGIARTI000049255144", "@num": "1", "#text": "Décret n°2024-203 du 8 mars 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049252325", "@nortexte": "ECOE2401430D", "@numtexte": "2024-203", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-08" }, { "@id": "LEGIARTI000042847075", "@num": "1012 ter A", "#text": "Code général des impôts, CGI. - art. 1012 ter A, IV, al. 1, al. 2 et al. 4, ph. 2 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043012300", "@num": "1012 ter", "#text": "Code général des impôts, CGI. - art. 1012 ter, IV, al. 4, ph. 2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743276", "@num": "L512-3", "#text": "Code de la sécurité sociale. - art. L512-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797851", "@num": "L421-2", "#text": "Code de l'action sociale et des familles - art. L421-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603105", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 4 : Exonérations et abattements pour certaines personnes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603131", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Taxe sur la masse en ordre de marche des véhicules de tourisme", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603229", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant des taxes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603251", "@fin": "2999-01-01", "#text": "Section 2 : Taxes sur l'immatriculation des véhicules", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603327", "@fin": "2999-01-01", "#text": "Chapitre Ier : DÉPLACEMENTS ROUTIERS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044603101", "@fin": "2022-08-18", "@num": "L421-81", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196675", "@fin": "2023-12-31", "@num": "L421-81", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048844388", "@fin": "2999-01-01", "@num": "L421-81", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Cet abattement s'applique dans la limite d'un seul véhicule d'au moins cinq places par foyer. Cette limite est appréciée sur une période de deux ans, sauf dans les situations, déterminées par décret, où le véhicule est devenu inutilisable.

Lorsque l'abattement prévu à l'article L. 421-77 est également applicable, il est retenu le plus élevé des deux.

\n
" } }, "LEGIARTI000048844435": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-70", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048844435", "URL": "article/LEGI/ARTI/00/00/48/84/44/LEGIARTI000048844435.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000049803948", "@num": "D421-27", "#text": "Code des impositions sur les biens et services - art. D421-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803974", "@num": "D421-37", "#text": "Code des impositions sur les biens et services - art. D421-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803976", "@num": "D421-38", "#text": "Code des impositions sur les biens et services - art. D421-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598957", "@num": "L421-24", "#text": "Code des impositions sur les biens et services - art. L421-24", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603145", "@num": "L421-66", "#text": "Code des impositions sur les biens et services - art. L421-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868914", "@num": "L421-88", "#text": "Code des impositions sur les biens et services - art. L421-88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049257944", "@num": "39-0", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 39-0 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@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": "LEGIARTI000048769091", "@num": "97", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 97", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000049255130", "#text": "Décret n°2024-203 du 8 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049252325", "@nortexte": "ECOE2401430D", "@numtexte": "2024-203", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-08" }, { "@id": "LEGIARTI000049255144", "@num": "1", "#text": "Décret n°2024-203 du 8 mars 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049252325", "@nortexte": "ECOE2401430D", "@numtexte": "2024-203", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-08" }, { "@id": "LEGIARTI000043012300", "@num": "1012 ter", "#text": "Code général des impôts, CGI. - art. 1012 ter, IV, al. 1, al. 2, al. 5, ph. 2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743276", "@num": "L512-3", "#text": "Code de la sécurité sociale. - art. L512-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797851", "@num": "L421-2", "#text": "Code de l'action sociale et des familles - art. L421-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603137", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 5 : Exonérations et abattements pour certaines personnes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603169", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Taxe sur les émissions de dioxyde de carbone des véhicules de tourisme", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603229", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant des taxes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603251", "@fin": "2999-01-01", "#text": "Section 2 : Taxes sur l'immatriculation des véhicules", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603327", "@fin": "2999-01-01", "#text": "Chapitre Ier : DÉPLACEMENTS ROUTIERS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044603133", "@fin": "2022-08-18", "@num": "L421-70", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196679", "@fin": "2023-12-31", "@num": "L421-70", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048844435", "@fin": "2999-01-01", "@num": "L421-70", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

1° 20 grammes par kilomètre par enfant pour les émissions de dioxyde de carbone ;

2° 1 cheval administratif par enfant pour la puissance administrative.

Ces abattements s'appliquent dans la limite d'un seul véhicule d'au moins cinq places par foyer. Cette limite est appréciée sur une période de deux ans, sauf dans des situations, déterminées par décret, où le véhicule est devenu inutilisable.

Lorsque l'abattement prévu à l'article L. 421-66 est également applicable, il est retenu le plus élevé des deux.

\n
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Article L421-88 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2023 (Code des impositions sur les biens et services)