{ "article": { "LEGIARTI000048844528": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-135", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048844528", "URL": "article/LEGI/ARTI/00/00/48/84/45/LEGIARTI000048844528.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000048844542", "@num": "L421-134", "#text": "Code des impositions sur les biens et services - art. L421-134 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598913", "@num": "L421-6", "#text": "Code des impositions sur les biens et services - art. L421-6", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048769091", "@num": "97", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 97", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000042851825", "@num": "1010 octies", "#text": "Code général des impôts, CGI. - art. 1010 octies, I, B (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602943", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 1 : Barèmes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602947", "@fin": "2023-12-31", "#text": "Paragraphe 4 : Tarifs de la taxe annuelle sur l'ancienneté des véhicules de tourisme", "@debut": "2022-01-01" }, { "@id": "LEGISCTA000048844560", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Tarifs de la taxe annuelle sur les émissions de polluants atmosphériques des véhicules de tourisme", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603025", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant des taxes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603065", "@fin": "2999-01-01", "#text": "Section 3 : Taxes sur l'affectation des véhicules à des fins économiques", "@debut": "2022-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044602939", "@fin": "2023-12-31", "@num": "L421-135", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048844528", "@fin": "2999-01-01", "@num": "L421-135", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Le tarif annuel, en fonction de la catégorie d'émissions de polluants, est le suivant :
\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 (En euros.) \n
\n \n\t\t\tCatégorie d'émissions de polluants	\n \n\t\t\tTarif annuel
\n \n\t\t\tE	\n \n\t\t\t0
\n \n\t\t\t1	\n \n\t\t\t100
\n \n\t\t\tVéhicules les plus polluants	\n \n\t\t\t500

\n\n
" } }, "LEGIARTI000044603307": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603307", "URL": "article/LEGI/ARTI/00/00/44/60/33/LEGIARTI000044603307.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000046196713", "@num": "L421-11", "#text": "Code des impositions sur les biens et services - art. 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\n
Les véhicules immatriculés en recourant à la méthode dite WLTP s'entendent des véhicules des catégories M1, M2, N1 et N2 qui remplissent les deux conditions cumulatives suivantes :
1° Leurs émissions de dioxyde de carbone ont été déterminées, pour les besoins de leur réception, selon la méthode dite WLTP mentionnée au 1° de l'article L. 421-9 ou selon une méthode de substitution mentionnée au 2° du même article ;
2° Leur première immatriculation en France est intervenue à compter des dates mentionnées à l'article L. 421-7.

" } }, "LEGIARTI000048769091": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "97", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048769091", "URL": "article/LEGI/ARTI/00/00/48/76/90/LEGIARTI000048769091.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000048844560", "#text": "Code des impositions sur les biens et services - Paragraphe 4 : Tarifs de la taxe annuelle sur l... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048844574", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Exonérations et abattements... 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L421-75 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844406", "@num": "L421-77", "#text": "Code des impositions sur les biens et services - art. L421-77 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844403", "@num": "L421-79", "#text": "Code des impositions sur les biens et services - art. L421-79 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844388", "@num": "L421-81", "#text": "Code des impositions sur les biens et services - art. 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L421-94 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000048769091", "@fin": "2999-01-01", "@num": "97", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048727450", "@fin": "2999-01-01", "@num": "97", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L421-120, Art. L421-121, Art. L421-122, Sct. Sous-Paragraphe 3 : Exonérations et abattements pour certaines sources d'énergie, Art. L421-125, Sct. Paragraphe 4 : Tarifs de la taxe annuelle sur les émissions de polluants atmosphériques des véhicules de tourisme, Art. L421-133, Art. L421-134, Art. L421-135, Art. L421-167 \n
\n

\n
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L421-120, Art. L421-121, Art. L421-122 \n
\n

\n
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L421-120, Art. L421-121, Art. L421-122 \n
\n

\n
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L421-120, Art. L421-121, Art. L421-122\n
\n

\n
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L421-2, Art. L421-23, Art. L421-30, Art. L421-36, Art. L421-60, Art. L421-62, Art. L421-63, Art. L421-64, Art. L421-70, Art. L421-72, Art. L421-75, Art. L421-77, Art. L421-79, Art. L421-81, Art. L421-94, Art. L421-113 \n
\n

\n
\n

A abrogé les dispositions suivantes :

-Code des impositions sur les biens et services
\nSct. Sous-Paragraphe 3 : Exonérations pour certaines sources d'énergie, Art. L421-137 \n
\n

\n
\n

A abrogé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L421-61 \n
\n

\n
\n

A créé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L421-119-1\n
\n

\n
\n

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\n

Le tarif annuel est déterminé en fonction de l'appartenance du véhicule à l'une des trois catégories d'émissions de polluants suivantes :
\n
\n1° La catégorie E, qui regroupe les véhicules dont la source d'énergie est exclusivement l'électricité, l'hydrogène ou une combinaison des deux ;
\n
\n2° La catégorie 1, qui regroupe les véhicules qui sont alimentés par un moteur thermique à allumage commandé et qui respectent les valeurs limites d'émissions “ Euro 5 ” ou “ Euro 6 ” mentionnées respectivement au tableau 1 et au tableau 2 de l'annexe I du règlement (CE) n° 715/2007 du Parlement européen et du Conseil du 20 juin 2007 relatif à la réception des véhicules à moteur au regard des émissions des véhicules particuliers et utilitaires légers (Euro 5 et Euro 6), dans sa rédaction en vigueur ;
\n
\n3° La catégorie des véhicules les plus polluants, qui regroupe les véhicules ne relevant ni du 1°, ni du 2° du présent article.

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000048844542", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048844528", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044603307", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048844528", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048769091", "cible": false, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048844528", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048844528", "liens_entrants": true }

Article L421-135 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2023 (Code des impositions sur les biens et services)