{ "article": { "LEGIARTI000048796775": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L425-12", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048796775", "URL": "article/LEGI/ARTI/00/00/48/79/67/LEGIARTI000048796775.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049804244", "@num": "D425-4", "#text": "Code des impositions sur les biens et services - art. D425-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796747", "@num": "L425-2", "#text": "Code des impositions sur les biens et services - art. L425-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048769097", "@num": "100", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 100 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048796771", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048796741", "@fin": "2999-01-01", "#text": "Section unique : Taxe sur l'exploitation des infrastructures de transport de longue distance", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048796739", "@fin": "2999-01-01", "#text": "Chapitre V : TAXES COMMUNES À PLUSIEURS MODES DE TRANSPORTS", "@debut": "2023-12-31" } ] }, "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": "LEGIARTI000048796775", "@fin": "2999-01-01", "@num": "L425-12", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le montant de la taxe est égal au produit des facteurs suivants :

1° Les revenus de l'exploitation encaissés au cours de l'année civile, pour la fraction qui excède le seuil mentionné au 2° de l'article L. 425-2 ;

2° Le taux de 4,6 %.

" } }, "LEGIARTI000048769097": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "100", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048769097", "URL": "article/LEGI/ARTI/00/00/48/76/90/LEGIARTI000048769097.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000048796739", "#text": "Code des impositions sur les biens et services - Chapitre V : Taxes communes à plusieurs modes d... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048796751", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Exploitation des infrastructures... 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(V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048796801", "#text": "Code des impositions sur les biens et services - Sous-section 9 : Affectation (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602805", "@num": "L421-181", "#text": "Code des impositions sur les biens et services - art. L421-181 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602803", "@num": "L421-182", "#text": "Code des impositions sur les biens et services - art. L421-182 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602801", "@num": "L421-183", "#text": "Code des impositions sur les biens et services - art. L421-183 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602799", "@num": "L421-184", "#text": "Code des impositions sur les biens et services - art. L421-184 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602797", "@num": "L421-185", "#text": "Code des impositions sur les biens et services - art. L421-185 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796745", "@num": "L425-1", "#text": "Code des impositions sur les biens et services - art. L425-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796769", "@num": "L425-10", "#text": "Code des impositions sur les biens et services - art. L425-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796773", "@num": "L425-11", "#text": "Code des impositions sur les biens et services - art. 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L425-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796795", "@num": "L425-18", "#text": "Code des impositions sur les biens et services - art. L425-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796799", "@num": "L425-19", "#text": "Code des impositions sur les biens et services - art. L425-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796747", "@num": "L425-2", "#text": "Code des impositions sur les biens et services - art. L425-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796803", "@num": "L425-20", "#text": "Code des impositions sur les biens et services - art. L425-20 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796749", "@num": "L425-3", "#text": "Code des impositions sur les biens et services - art. L425-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796753", "@num": "L425-4", "#text": "Code des impositions sur les biens et services - art. L425-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796755", "@num": "L425-5", "#text": "Code des impositions sur les biens et services - art. L425-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796757", "@num": "L425-6", "#text": "Code des impositions sur les biens et services - art. L425-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796761", "@num": "L425-7", "#text": "Code des impositions sur les biens et services - art. L425-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796763", "@num": "L425-8", "#text": "Code des impositions sur les biens et services - art. L425-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796767", "@num": "L425-9", "#text": "Code des impositions sur les biens et services - art. 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I. à III. - A abrogé les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Sct. Sous-section 2 : Taxe sur les recettes de l'exploitation du réseau autoroutier concédé, Art. L421-181, Art. L421-182, Art. L421-183, Art. L421-184, Art. L421-185\n
\n

\n
\n

A créé les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Sct. Chapitre V : Taxes communes à plusieurs modes de transports, Sct. Section unique : Taxe sur l'exploitation des infrastructures de transport de longue distance , Sct. Sous-section 1 : Eléments taxables et territoires , Art. L425-1, Art. L425-2, Art. L425-3, Sct. Paragraphe 1 : Exploitation des infrastructures de transport de longue distance, Art. L425-4, Art. L425-5, Art. L425-6, Sct. Paragraphe 2 : Niveau moyen de rentabilité de l'exploitant, Art. L425-7, Art. L425-8, Sct. Sous-section 2 : Fait générateur, Art. L425-9, Art. L425-10, Sct. Sous-section 3 : Montant , Art. L425-11, Art. L425-12, Sct. Sous-section 4 : Exigibilité , Art. L425-13, Sct. Sous-section 5 : Personnes soumises aux obligations fiscales, Art. L425-14, Art. L425-15, Sct. Sous-section 6 : Constatation de la taxe, Art. L425-16, Sct. Sous-section 7 : Paiement , Art. L425-17, Art. L425-18, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux, Art. L425-19, Sct. Sous-section 9 : Affectation, Art. L425-20\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.\n
\n Art. 39, Art. 213\n
\n

- Code des transports\n
\n Art. L1512-20\n
\n

\n
\n

IV. - Le I est applicable à Saint-Martin, à Saint-Barthélemy et à Saint-Pierre-et-Miquelon.

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Est soumise à la taxe l'exploitation d'une ou de plusieurs infrastructures de transport de longue distance au sens de l'article L. 425-4 lorsque les conditions cumulatives suivantes sont remplies :

1° L'exploitation est rattachée au territoire de taxation mentionné à l'article L. 425-3 dans les conditions prévues à l'article L. 425-5 ;

2° Les revenus de l'exploitation, au sens de l'article L. 425-6, encaissés au cours de l'année civile excèdent 120 millions d'euros ;

3° Le niveau moyen de rentabilité de l'exploitant, au sens de l'article L. 425-8, excède 10 %.

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Article L425-12 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2023 (Code des impositions sur les biens et services)