{ "article": { "LEGIARTI000047889872": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-221", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047889872", "URL": "article/LEGI/ARTI/00/00/47/88/98/LEGIARTI000047889872.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 7 de l'ordonnance n° 2023-661 du 26 juillet 2023, ces dispositions entrent en vigueur le 1er janvier 2024.

Se reporter aux conditions d’application du 5° du II de l’article 1^er de l’ordonnance n° 2023-661 du 26 juillet 2023.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047889870", "@num": "L421-220", "#text": "Code des impositions sur les biens et services - art. L421-220 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889912", "@num": "L421-234", "#text": "Code des impositions sur les biens et services - art. L421-234 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889316", "#text": "Ordonnance n°2023-661 du 26 juillet 2023 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000047887568", "@nortexte": "ECOE2308987R", "@numtexte": "2023-661", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-07-26" }, { "@id": "LEGIARTI000047889316", "#text": "Ordonnance n°2023-661 du 26 juillet 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047887568", "@nortexte": "ECOE2308987R", "@numtexte": "2023-661", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-07-26" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000047889868", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 2 : Modulations en fonction des émissions du véhicule", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000047889860", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarif d'infrastructure", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000047889809", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant des taxes", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000047889767", "@fin": "2999-01-01", "#text": "Section 6 : Taxe sur l'utilisation par les poids lourds de certaines voies du domaine public routier", "@debut": "2024-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047889872", "@fin": "2999-01-01", "@num": "L421-221", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Par dérogation à l'article L. 421-220, le tarif d'infrastructure peut être indépendant de la classe d'émissions de dioxyde de carbone, lorsqu'un tarif des émissions de dioxyde de carbone est institué et que le pourcentage propre à ce tarif et mentionné à l'article L. 421-234 est au moins égal à 100 %.

" } }, "LEGIARTI000047889316": { "META": { "META_SPEC": { "META_ARTICLE": { "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047889316", "URL": "article/LEGI/ARTI/00/00/47/88/93/LEGIARTI000047889316.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000047889815", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Base d'imposition (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889950", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Modalités de la constatation (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889777", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Poids lourds (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889819", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Dispositions communes à l'ensemb... 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(VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889988", "#text": "Code des impositions sur les biens et services - Sous-section 9 : Affectation (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889771", "@num": "L421-186", "#text": "Code des impositions sur les biens et services - art. L421-186 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889773", "@num": "L421-187", "#text": "Code des impositions sur les biens et services - art. 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L421-190 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889783", "@num": "L421-191", "#text": "Code des impositions sur les biens et services - art. L421-191 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889785", "@num": "L421-192", "#text": "Code des impositions sur les biens et services - art. L421-192 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889789", "@num": "L421-193", "#text": "Code des impositions sur les biens et services - art. L421-193 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889791", "@num": "L421-194", "#text": "Code des impositions sur les biens et services - art. L421-194 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889794", "@num": "L421-195", "#text": "Code des impositions sur les biens et services - art. L421-195 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889798", "@num": "L421-196", "#text": "Code des impositions sur les biens et services - art. L421-196 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889800", "@num": "L421-197", "#text": "Code des impositions sur les biens et services - art. L421-197 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889804", "@num": "L421-198", "#text": "Code des impositions sur les biens et services - art. L421-198 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889806", "@num": "L421-199", "#text": "Code des impositions sur les biens et services - art. L421-199 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889811", "@num": "L421-200", "#text": "Code des impositions sur les biens et services - art. L421-200 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889813", "@num": "L421-201", "#text": "Code des impositions sur les biens et services - art. L421-201 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889817", "@num": "L421-202", "#text": "Code des impositions sur les biens et services - art. L421-202 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889823", "@num": "L421-203", "#text": "Code des impositions sur les biens et services - art. L421-203 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889826", "@num": "L421-204", "#text": "Code des impositions sur les biens et services - art. L421-204 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889828", "@num": "L421-205", "#text": "Code des impositions sur les biens et services - art. 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L421-244 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889942", "@num": "L421-245", "#text": "Code des impositions sur les biens et services - art. L421-245 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889944", "@num": "L421-246", "#text": "Code des impositions sur les biens et services - art. L421-246 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889948", "@num": "L421-247", "#text": "Code des impositions sur les biens et services - art. L421-247 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889952", "@num": "L421-248", "#text": "Code des impositions sur les biens et services - art. L421-248 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889954", "@num": "L421-249", "#text": "Code des impositions sur les biens et services - art. L421-249 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889956", "@num": "L421-250", "#text": "Code des impositions sur les biens et services - art. L421-250 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889958", "@num": "L421-251", "#text": "Code des impositions sur les biens et services - art. L421-251 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889962", "@num": "L421-252", "#text": "Code des impositions sur les biens et services - art. L421-252 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889964", "@num": "L421-253", "#text": "Code des impositions sur les biens et services - art. L421-253 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889966", "@num": "L421-254", "#text": "Code des impositions sur les biens et services - art. L421-254 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889968", "@num": "L421-255", "#text": "Code des impositions sur les biens et services - art. L421-255 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889970", "@num": "L421-256", "#text": "Code des impositions sur les biens et services - art. L421-256 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889972", "@num": "L421-257", "#text": "Code des impositions sur les biens et services - art. L421-257 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889976", "@num": "L421-258", "#text": "Code des impositions sur les biens et services - art. L421-258 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889978", "@num": "L421-259", "#text": "Code des impositions sur les biens et services - art. L421-259 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889980", "@num": "L421-260", "#text": "Code des impositions sur les biens et services - art. L421-260 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889982", "@num": "L421-261", "#text": "Code des impositions sur les biens et services - art. L421-261 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889986", "@num": "L421-262", "#text": "Code des impositions sur les biens et services - art. L421-262 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889990", "@num": "L421-263", "#text": "Code des impositions sur les biens et services - art. L421-263 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000047889299", "@fin": "2999-01-01", "#text": "Annexe", "@debut": "2024-01-01" } ] }, "@cid": "JORFTEXT000047887568", "@nor": "ECOE2308987R", "@num": "2023-661", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-661 du 26 juillet 2023 prise en application des dispositions de l'article 137 de la loi du 22 août 2021 portant lutte contre le dérèglement climatique et renforcement de la résilience face à ses effets et de l'article 128 de la loi du 30 décembre 2021 de finances pour 2022", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000047887568", "@c_titre_court": "Ordonnance n°2023-661 du 26 juillet 2023" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-661 du 26 juillet 2023 prise en application des dispositions de l'article 137 de la loi du 22 août 2021 portant lutte contre le dérèglement climatique et renforcement de la résilience face à ses effets et de l'article 128 de la loi du 30 décembre 2021 de finances pour 2022", "@debut": "2023-07-28", "@id_txt": "LEGITEXT000047889262", "@c_titre_court": "Ordonnance n°2023-661 du 26 juillet 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-07-27", "@date_signature": "2023-07-26", "@num_parution_jo": "0172" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000047889316", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000047887581", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des impositions sur les biens et services
\n Sct. Section 6 : Taxe sur l'utilisation par les poids lourds de certaines voies du domaine public routier, Sct. Sous-section 1 : Eléments taxables et territoires, Art. L421-186, Art. L421-187, Art. L421-188, Sct. Paragraphe 1 : Poids lourds, Art. L421-189, Art. L421-190, Art. L421-191, Art. L421-192, Sct. Paragraphe 2 : Réseau, Art. L421-193, Art. L421-194, Art. L421-195, Sct. Paragraphe 3 : Compétences déléguées, Art. L421-196, Art. L421-197, Sct. Sous-section 2 : Fait générateur, Art. L421-198, Art. L421-199, Sct. Sous-section 3 : Montant des taxes, Art. L421-200, Art. L421-201, Sct. Paragraphe 1 : Base d'imposition, Art. L421-202, Sct. Paragraphe 2 : Dispositions communes à l'ensemble des tarifs, Sct. Sous-Paragraphe 1 : Règles générales de détermination des tarifs, Art. L421-203, Art. L421-204, Art. L421-205, Art. L421-206, Sct. Sous-Paragraphe 2 : Exonérations pour certains véhicules, Art. L421-207, Art. L421-208, Art. L421-209, Sct. Sous-Paragraphe 3 : Exonérations pour certains services publics, Art. L421-210, Art. L421-211, Sct. Sous-Paragraphe 4 : Exonérations pour certaines activités économiques, Art. L421-212, Art. L421-213, Art. L421-214, Art. L421-215, Art. L421-216, Art. L421-217, Sct. Paragraphe 3 : Tarif d'infrastructure, Sct. Sous-Paragraphe 1 : Règles de détermination, Art. L421-218, Art. L421-219, Sct. Sous-Paragraphe 2 : Modulations en fonction des émissions du véhicule, Art. L421-220, Art. L421-221, Sct. Sous-Paragraphe 3 : Modulations temporelles, Art. L421-222, Art. L421-223, Art. L421-224, Sct. Sous-Paragraphe 4 : Réductions de tarif en cas d'usage fréquent du réseau, Art. L421-225, Art. L421-226, Sct. Sous-Paragraphe 5 : Tarif maximal, Art. L421-227, Art. L421-228, Sct. Paragraphe 4 : Tarifs pour coûts externes, Sct. Sous-Paragraphe 1 : Règles de détermination du tarif de pollution atmosphérique, Art. L421-229, Art. L421-230, Sct. Sous-Paragraphe 2 : Règles de détermination du tarif de pollution sonore, Art. L421-231, Art. L421-232, Sct. Sous-Paragraphe 3 : Règles de détermination du tarif des émissions de dioxyde de carbone, Art. L421-233, Art. L421-234, Sct. Sous-Paragraphe 4 : Modulations géographiques, Art. L421-235, Art. L421-236, Art. L421-237, Art. L421-238, Sct. Sous-Paragraphe 5 : Tarifs maximaux, Art. L421-239, Art. L421-240, Sct. Sous-section 4 : Exigibilité, Art. L421-241, Art. L421-242, Sct. Sous-section 5 : Personnes soumises aux obligations fiscales, Art. L421-243, Art. L421-244, Art. L421-245, Art. L421-246, Sct. Sous-section 6 : Constatation des taxes, Art. L421-247, Sct. Paragraphe 1 : Modalités de la constatation, Art. L421-248, Art. L421-249, Art. L421-250, Art. L421-251, Sct. Paragraphe 2 : Equipement de télépéage, Art. L421-252, Art. L421-253, Art. L421-254, Art. L421-255, Art. L421-256, Art. L421-257, Sct. Sous-section 7 : Paiement de la taxe, Art. L421-258, Art. L421-259, Art. L421-260, Art. L421-261, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux, Art. L421-262, Sct. Sous-section 9 : Affectation, Art. L421-263\n
\n

\n
" } }, "LEGIARTI000047889870": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-220", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047889870", "URL": "article/LEGI/ARTI/00/00/47/88/98/LEGIARTI000047889870.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 7 de l'ordonnance n° 2023-661 du 26 juillet 2023, ces dispositions entrent en vigueur le 1er janvier 2024.

Se reporter aux conditions d’application du 5° du II de l’article 1^er de l’ordonnance n° 2023-661 du 26 juillet 2023.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047889872", "@num": "L421-221", "#text": "Code des impositions sur les biens et services - art. L421-221 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889316", "#text": "Ordonnance n°2023-661 du 26 juillet 2023 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000047887568", "@nortexte": "ECOE2308987R", "@numtexte": "2023-661", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-07-26" }, { "@id": "LEGIARTI000047889316", "#text": "Ordonnance n°2023-661 du 26 juillet 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047887568", "@nortexte": "ECOE2308987R", "@numtexte": "2023-661", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-07-26" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000047889868", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 2 : Modulations en fonction des émissions du véhicule", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000047889860", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarif d'infrastructure", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000047889809", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant des taxes", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000047889767", "@fin": "2999-01-01", "#text": "Section 6 : Taxe sur l'utilisation par les poids lourds de certaines voies du domaine public routier", "@debut": "2024-01-01" } ] }, "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": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047889870", "@fin": "2026-01-01", "@num": "L421-220", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047895656", "@fin": "2999-01-01", "@num": "L421-220", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le tarif d'infrastructure est, sur l'ensemble du réseau, décroissant lorsque le niveau d'exigence de la classe d'émissions de dioxyde de carbone croît. Pour les classes 2 à 5, le tarif d'infrastructure est égal au produit entre, d'une part, le tarif de la classe 1 et, d'autre part, un pourcentage déterminé par l'autorité compétente dans les limites inférieures et supérieures suivantes :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n CLASSE D'ÉMISSIONS DE DIOXYDE DE CARBONE	\n POURCENTAGE APPLIQUÉ AU TARIF DE LA CLASSE 1
\n Classe 2	\n entre 85 % et 95 %
\n Classe 3	\n entre 70 % et 85 %
\n Classe 4	\n entre 50 % et 70 %
\n Classe 5	\n entre 0 % et 50 %

\n\n

" } }, "LEGIARTI000047889912": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-234", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047889912", "URL": "article/LEGI/ARTI/00/00/47/88/99/LEGIARTI000047889912.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 7 de l'ordonnance n° 2023-661 du 26 juillet 2023, ces dispositions entrent en vigueur le 1er janvier 2024.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047889872", "@num": "L421-221", "#text": "Code des impositions sur les biens et services - art. L421-221 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889928", "@num": "L421-240", "#text": "Code des impositions sur les biens et services - art. L421-240 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889316", "#text": "Ordonnance n°2023-661 du 26 juillet 2023 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000047887568", "@nortexte": "ECOE2308987R", "@numtexte": "2023-661", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-07-26" }, { "@id": "LEGIARTI000047889316", "#text": "Ordonnance n°2023-661 du 26 juillet 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047887568", "@nortexte": "ECOE2308987R", "@numtexte": "2023-661", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-07-26" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000047889908", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 3 : Règles de détermination du tarif des émissions de dioxyde de carbone", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000047889894", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Tarifs pour coûts externes", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000047889809", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant des taxes", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000047889767", "@fin": "2999-01-01", "#text": "Section 6 : Taxe sur l'utilisation par les poids lourds de certaines voies du domaine public routier", "@debut": "2024-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047889912", "@fin": "2999-01-01", "@num": "L421-234", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le tarif des émissions de dioxyde de carbone est égal, pour chaque catégorie fiscale, au produit entre, d'une part, la valeur maximale mentionnée à l'article L. 421-240 et, d'autre part, un pourcentage inférieur ou égal à 100 % déterminé par l'autorité compétente.

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Se reporter aux conditions d’application du 5° du II de l’article 1^er de l’ordonnance n° 2023-661 du 26 juillet 2023.

Conformément au 6° du II de l’article 1^er de l’ordonnance n° 2023-661 du 26 juillet 2023, ces dispositions entrent en vigueur le 1^er janvier 2026.

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Le tarif d'infrastructure est, sur l'ensemble du réseau, décroissant lorsque le niveau d'exigence de la classe d'émissions de dioxyde de carbone croît. Pour les classes 2 à 5, le tarif d'infrastructure est égal au produit entre, d'une part, le tarif de la classe 1 et, d'autre part, un pourcentage déterminé par l'autorité compétente dans les limites inférieures et supérieures suivantes :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n CLASSE D'ÉMISSIONS DE DIOXYDE DE CARBONE \n	POURCENTAGE APPLIQUÉ AU TARIF DE LA CLASSE 1
\n Classe 2 \n	entre 85 % et 95 %
\n Classe 3 \n	entre 70 % et 85 %
\n Classe 4 \n	entre 50 % et 70 %
\n Classe 5 \n	entre 25 % et 50 %

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Article L421-221 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code des impositions sur les biens et services)