{ "article": { "LEGIARTI000047889886": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-226", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047889886", "URL": "article/LEGI/ARTI/00/00/47/88/98/LEGIARTI000047889886.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.

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\n
La réduction mentionnée à l'article L. 421-225 est proportionnée aux économies de frais administratifs induites pour le traitement des poids lourds qui relèvent de cet article par rapport aux autres poids lourds, dans la limite de 13 % du tarif auquel elle s'applique.

" } }, "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... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889960", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Equipement de télépéage (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889787", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Réseau (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889796", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Compétences déléguées (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889860", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Tarif d'infrastructure (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889894", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Tarifs pour coûts externes (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000047889767", "#text": "Code des impositions sur les biens et services - Section 6 : Taxe sur l'utilisation par les poid... 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L421-187 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889775", "@num": "L421-188", "#text": "Code des impositions sur les biens et services - art. L421-188 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889779", "@num": "L421-189", "#text": "Code des impositions sur les biens et services - art. L421-189 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047889781", "@num": "L421-190", "#text": "Code des impositions sur les biens et services - art. 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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L421-247 (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. 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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
" } }, "LEGIARTI000047889884": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-225", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047889884", "URL": "article/LEGI/ARTI/00/00/47/88/98/LEGIARTI000047889884.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.

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\n
Le tarif d'infrastructure peut être réduit pour le poids lourd qui répond à l'une des conditions suivantes :
1° Il utilise fréquemment le réseau au sens précisé par l'autorité compétente ;
2° Il dispose de l'équipement de télépéage mentionné à l'article L. 421-253 ou, le cas échéant, de celui mentionné à l'article L. 421-254.

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Article L421-226 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code des impositions sur les biens et services)