{ "article": { "LEGIARTI000048844554": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-133", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048844554", "URL": "article/LEGI/ARTI/00/00/48/84/45/LEGIARTI000048844554.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000044599161", "@num": "L421-94", "#text": "Code des impositions sur les biens et services - art. L421-94", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "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": "LEGIARTI000044602945", "@fin": "2023-12-31", "@num": "L421-133", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048844554", "@fin": "2999-01-01", "@num": "L421-133", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

\n
\nLes tarifs de la taxe annuelle sur les émissions de polluants atmosphériques des véhicules de tourisme prévue au b du 1° de l'article L. 421-94 sont déterminés conformément au présent paragraphe.

\n
" } }, "LEGIARTI000044603059": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-94", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603059", "URL": "article/LEGI/ARTI/00/00/44/60/30/LEGIARTI000044603059.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": "LEGISCTA000044599163", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Affectation des véhicules à des ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599181", "@num": "L421-100", "#text": "Code des impositions sur les biens et services - art. L421-100 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293713", "@num": "L421-102", "#text": "Code des impositions sur les biens et services - art. L421-102 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603033", "@num": "L421-103", "#text": "Code des impositions sur les biens et services - art. L421-103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603001", "@num": "L421-113", "#text": "Code des impositions sur les biens et services - art. L421-113 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602987", "@num": "L421-119", "#text": "Code des impositions sur les biens et services - art. L421-119 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844554", "@num": "L421-133", "#text": "Code des impositions sur les biens et services - art. L421-133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602907", "@num": "L421-145", "#text": "Code des impositions sur les biens et services - art. L421-145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598903", "@num": "L421-2", "#text": "Code des impositions sur les biens et services - art. L421-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910562", "@num": "1010", "#text": "Code général des impôts, CGI. - art. 1010, al. 1 à 5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603063", "@fin": "2999-01-01", "#text": "Sous-section 1 : Eléments taxables et territoires", "@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": "LEGIARTI000044603059", "@fin": "2023-12-31", "@num": "L421-94", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048844376", "@fin": "2999-01-01", "@num": "L421-94", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Tout véhicule affecté à des fins économiques sur le territoire de taxation au sens du paragraphe 1 de la présente section est soumis :

1° Pour les véhicules de tourisme au sens de l'article L. 421-2, à :

a) Une taxe annuelle sur les émissions de dioxyde de carbone ;

b) Une taxe annuelle sur l'ancienneté ;

2° Pour les véhicules lourds de transport de marchandises au sens de l'article L. 421-100, à une taxe annuelle.

" } }, "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... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044602933", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 3 : Exonérations pour certaines... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844366", "@num": "L421-113", "#text": "Code des impositions sur les biens et services - art. L421-113 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048802414", "@num": "L421-119-1", "#text": "Code des impositions sur les biens et services - art. L421-119-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048886572", "@num": "L421-120", "#text": "Code des impositions sur les biens et services - art. L421-120 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048886599", "@num": "L421-121", "#text": "Code des impositions sur les biens et services - art. L421-121 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048886626", "@num": "L421-122", "#text": "Code des impositions sur les biens et services - art. L421-122 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844564", "@num": "L421-125", "#text": "Code des impositions sur les biens et services - art. L421-125 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844554", "@num": "L421-133", "#text": "Code des impositions sur les biens et services - art. L421-133 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844542", "@num": "L421-134", "#text": "Code des impositions sur les biens et services - art. L421-134 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844528", "@num": "L421-135", "#text": "Code des impositions sur les biens et services - art. L421-135 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602931", "@num": "L421-137", "#text": "Code des impositions sur les biens et services - art. L421-137 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844522", "@num": "L421-167", "#text": "Code des impositions sur les biens et services - art. L421-167 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844510", "@num": "L421-2", "#text": "Code des impositions sur les biens et services - art. L421-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844504", "@num": "L421-23", "#text": "Code des impositions sur les biens et services - art. L421-23 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844492", "@num": "L421-30", "#text": "Code des impositions sur les biens et services - art. L421-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844478", "@num": "L421-36", "#text": "Code des impositions sur les biens et services - art. L421-36 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844467", "@num": "L421-60", "#text": "Code des impositions sur les biens et services - art. L421-60 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603159", "@num": "L421-61", "#text": "Code des impositions sur les biens et services - art. L421-61 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844462", "@num": "L421-62", "#text": "Code des impositions sur les biens et services - art. L421-62 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844457", "@num": "L421-63", "#text": "Code des impositions sur les biens et services - art. L421-63 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844450", "@num": "L421-64", "#text": "Code des impositions sur les biens et services - art. L421-64 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844435", "@num": "L421-70", "#text": "Code des impositions sur les biens et services - art. L421-70 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844421", "@num": "L421-72", "#text": "Code des impositions sur les biens et services - art. L421-72 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844416", "@num": "L421-75", "#text": "Code des impositions sur les biens et services - art. 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. L421-81 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844376", "@num": "L421-94", "#text": "Code des impositions sur les biens et services - art. 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

Tout véhicule affecté à des fins économiques sur le territoire de taxation au sens du paragraphe 1 de la présente section est soumis :

1° Pour les véhicules de tourisme au sens de l'article L. 421-2, à :

a) Une taxe annuelle sur les émissions de dioxyde de carbone ;

b) Une taxe annuelle sur les émissions de polluants atmosphériques ;

2° Pour les véhicules lourds de transport de marchandises au sens de l'article L. 421-100, à une taxe annuelle.

\n
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Article L421-133 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2023 (Code des impositions sur les biens et services)