{ "article": { "LEGIARTI000048826554": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048826554", "URL": "article/LEGI/ARTI/00/00/48/82/65/LEGIARTI000048826554.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047807623", "@num": "L312-78-1", "#text": "Code des impositions sur les biens et services - art. L312-78-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047807625", "@num": "L312-78-2", "#text": "Code des impositions sur les biens et services - art. L312-78-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048769435", "@num": "128", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 128", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000047806550", "@fin": "2999-01-01", "#text": "Titre VII : ÉQUIPER LA LUTTE CONTRE L'INCENDIE À LA HAUTEUR DU RISQUE", "@debut": "2023-07-12" } ] }, "@cid": "JORFTEXT000047805414", "@nor": "TREX2309187L", "@num": "2023-580", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2023-580 du 10 juillet 2023 visant à renforcer la prévention et la lutte contre l'intensification et l'extension du risque incendie (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000047805414", "@c_titre_court": "LOI n°2023-580 du 10 juillet 2023" }, { "@fin": "2999-01-01", "#text": "LOI n° 2023-580 du 10 juillet 2023 visant à renforcer la prévention et la lutte contre l'intensification et l'extension du risque incendie (1)", "@debut": "2023-07-12", "@id_txt": "LEGITEXT000047806544", "@c_titre_court": "LOI n°2023-580 du 10 juillet 2023" } ], "@date_publi": "2023-07-11", "@date_signature": "2023-07-10", "@num_parution_jo": "0159" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047806625", "@fin": "2023-12-31", "@num": "50", "@etat": "MODIFIE", "@debut": "2023-07-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826554", "@fin": "2999-01-01", "@num": "50", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000047805472", "@fin": "2999-01-01", "@num": "50", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - A créé les dispositions suivantes :

- Code des impositions sur les biens et services\n
Sct. Paragraphe 3 bis : Tarifs réduits applicables aux consommations de certaines administrations publiques , Art. L312-78-1, Art. L312-78-2\n
\n

\n
\n

II. - (Abrogé).

\n
" } }, "LEGIARTI000047807623": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-78-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000047807623", "URL": "article/LEGI/ARTI/00/00/47/80/76/LEGIARTI000047807623.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047807625", "@num": "L312-78-2", "#text": "Code des impositions sur les biens et services - art. L312-78-2", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826554", "@num": "50", "#text": "LOI n°2023-580 du 10 juillet 2023 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047805414", "@nortexte": "TREX2309187L", "@numtexte": "2023-580", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2023-07-10" }, { "@id": "LEGITEXT000049305923", "#text": "Décret n°2024-241 du 19 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049303499", "@nortexte": "ECOE2405472D", "@numtexte": "2024-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-19" }, { "@id": "LEGIARTI000049305931", "@num": "1", "#text": "Décret n°2024-241 du 19 mars 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049303499", "@nortexte": "ECOE2405472D", "@numtexte": "2024-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-19" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000047807621", "@fin": "2999-01-01", "#text": "Paragraphe 3 bis : Tarifs réduits applicables aux consommations de certaines administrations publiques", "@debut": "2023-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603791", "@fin": "2999-01-01", "#text": "Sous-section 2 : Niveaux de taxation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047807623", "@fin": "2999-01-01", "@num": "L312-78-1", "@etat": "VIGUEUR", "@debut": "2023-07-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs réduits pour les activités des administrations publiques, exprimés en euros par mégawattheure, les produits auxquels ils s'appliquent et les articles prévoyant leurs conditions d'application sont les suivants :
\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 Consommations	\n Catégorie fiscale	\n Conditions d'application	\n Tarif réduit à compter de 2023
\n Intervention des véhicules des services d'incendie et de secours	\n Gazoles	\n \nL. 312-78-2\n	\n 0
\n Essences	\n 0

" } }, "LEGIARTI000047807625": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-78-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000047807625", "URL": "article/LEGI/ARTI/00/00/47/80/76/LEGIARTI000047807625.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047807623", "@num": "L312-78-1", "#text": "Code des impositions sur les biens et services - art. L312-78-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826554", "@num": "50", "#text": "LOI n°2023-580 du 10 juillet 2023 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047805414", "@nortexte": "TREX2309187L", "@numtexte": "2023-580", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2023-07-10" }, { "@id": "LEGITEXT000049305923", "#text": "Décret n°2024-241 du 19 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049303499", "@nortexte": "ECOE2405472D", "@numtexte": "2024-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-19" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000047807621", "@fin": "2999-01-01", "#text": "Paragraphe 3 bis : Tarifs réduits applicables aux consommations de certaines administrations publiques", "@debut": "2023-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603791", "@fin": "2999-01-01", "#text": "Sous-section 2 : Niveaux de taxation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047807625", "@fin": "2999-01-01", "@num": "L312-78-2", "@etat": "VIGUEUR", "@debut": "2023-07-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Relèvent d'un tarif réduit de l'accise les gazoles et les essences consommés pour les besoins de la propulsion des véhicules des services d'incendie et de secours.

" } }, "LEGIARTI000048769435": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "128", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048769435", "URL": "article/LEGI/ARTI/00/00/48/76/94/LEGIARTI000048769435.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048826573", "@num": "109", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 109 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048826590", "@num": "16", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 16 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048826046", "@num": "65", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 65 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048826568", "@num": "34", "#text": "LOI n°2023-580 du 10 juillet 2023 - art. 34 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000047805414", "@nortexte": "TREX2309187L", "@numtexte": "2023-580", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-07-10" }, { "@id": "LEGIARTI000048826563", "@num": "35", "#text": "LOI n°2023-580 du 10 juillet 2023 - art. 35 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000047805414", "@nortexte": "TREX2309187L", "@numtexte": "2023-580", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-07-10" }, { "@id": "LEGIARTI000048826554", "@num": "50", "#text": "LOI n°2023-580 du 10 juillet 2023 - art. 50 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000047805414", "@nortexte": "TREX2309187L", "@numtexte": "2023-580", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-07-10" }, { "@id": "LEGIARTI000048826546", "@num": "51", "#text": "LOI n°2023-580 du 10 juillet 2023 - art. 51 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000047805414", "@nortexte": "TREX2309187L", "@numtexte": "2023-580", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-07-10" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048962544", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048962527", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048769047", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048769051", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2023-12-31" } ] }, "@cid": "JORFTEXT000048727345", "@nor": "ECOX2322957L", "@num": "2023-1322", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2023-1322 du 29 décembre 2023 de finances pour 2024 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048727345", "@c_titre_court": "LOI n°2023-1322 du 29 décembre 2023" }, { "@fin": "2999-01-01", "#text": "LOI n° 2023-1322 du 29 décembre 2023 de finances pour 2024 (1)", "@debut": "2023-12-31", "@id_txt": "LEGITEXT000048769046", "@c_titre_court": "LOI n°2023-1322 du 29 décembre 2023" } ], "@date_publi": "2023-12-30", "@date_signature": "2023-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048769435", "@fin": "2999-01-01", "@num": "128", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048727481", "@fin": "2999-01-01", "@num": "128", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- LOI n°2022-1726 du 30 décembre 2022
\n Art. 16, Art. 65, Art. 109\n
\n

- LOI n°2023-580 du 10 juillet 2023
\n Art. 34, Art. 35, Art. 50, Art. 51\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000047807625", "cible": true, "cidtexte": "JORFTEXT000047805414", "id": "LEGIARTI000048826554", "typelien": "CREE" }, { "article_id": "LEGIARTI000047807623", "cible": true, "cidtexte": "JORFTEXT000047805414", "id": "LEGIARTI000048826554", "typelien": "CREE" }, { "article_id": "LEGIARTI000048769435", "cible": false, "cidtexte": "JORFTEXT000047805414", "id": "LEGIARTI000048826554", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048826554", "liens_entrants": true }

Article 50 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 31/12/2023 (LOI n° 2023-580 du 10 juillet 2023 visant à renforcer la prévention et la lutte contre l'intensification et l'extension du risque incendie (1))