{ "article": { "LEGIARTI000048842320": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-35", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2030-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048842320", "URL": "article/LEGI/ARTI/00/00/48/84/23/LEGIARTI000048842320.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au C du II de l'article 94 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions prennent effet au 1er janvier 2030.

La liste des engins éligibles mentionnée au dernier alinéa de l'article L. 312-35 du code des impositions sur les biens et services est régie, pour l'accise exigible du 18 août 2022 jusqu'à la publication de l'arrêté prévu à au même dernier dernier alinéa de l'article L. 312-35, par le 1 de l'article 265 B du code des douanes et par l'article 2 de l'arrêté du 10 novembre 2011 fixant pour le gazole, les gaz de pétrole liquéfiés et les émulsions d'eau dans du gazole des conditions d'emploi ouvrant droit à l'application du régime fiscal privilégié institué par l'article 265 du code des douanes en matière de taxe intérieure de consommation, dans sa rédaction en vigueur au 31 décembre 2021 (IV de l'article 22 de la n° 2022-1157 du 16 août 2022 de finances rectificative pour 2022).

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Les tarifs normaux, exprimés en euros par mégawattheure, des catégories fiscales des produits taxables en tant que carburant 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\n\n\n\n

CATÉGORIE FISCALE \n\t\t\t(CARBURANT)	TARIF NORMAL \n\t\t\tÀ COMPTER DE 2022 \n\t\t\t(€/MWh)
Gazoles	60,75
Carburéacteurs	76,826
Essences	77,647
Gaz de pétrole liquéfiés carburant	16,208
Gaz naturels carburant	5,23

" } }, "LEGIARTI000048769625": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "94", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048769625", "URL": "article/LEGI/ARTI/00/00/48/76/96/LEGIARTI000048769625.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048842320", "@num": "L312-35", "#text": "Code des impositions sur les biens et services - art. L312-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048842736", "@num": "L312-60", "#text": "Code des impositions sur les biens et services - art. 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I. à III. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.\n
\n Art. 73, Art. 151 septies, Art. 69\n
\n

\n
\n

A créé les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Art. L312-104-1, Art. L312-104-2\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Art. L133-4, Art. L312-35, Art. L312-42, Art. L312-52, Art. L312-55, Art. L312-60, Art. L312-64, Art. L312-69, Art. L312-74, Art. L312-75, Art. L312-76, Art. L312-77, Art. L312-78, Art. L312-104, Art. L312-54\n
\n

IV. - Le 4 du I de l'article 73 du code général des impôts ne s'applique pas à l'impôt sur le revenu dû au titre de l'année 2024.
\n
\nV. - A. - Les A et C du I s'appliquent à l'impôt sur le revenu dû au titre de l'année 2024 et des années suivantes.
\n
\nB. - Le B du I s'applique aux cessions réalisées à compter du 1er janvier 2023.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000048769625", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048842320", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048842320", "liens_entrants": true }

Article L312-35 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/01/2030 (Code des impositions sur les biens et services)