{ "article": { "LEGIARTI000048844564": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-125", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048844564", "URL": "article/LEGI/ARTI/00/00/48/84/45/LEGIARTI000048844564.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 23° de l'article 97 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions entrent en vigueur à compter du 1er janvier 2025.

" }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000048844602", "@num": "L421-120", "#text": "Code des impositions sur les biens et services - art. L421-120 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844592", "@num": "L421-121", "#text": "Code des impositions sur les biens et services - art. L421-121 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844579", "@num": "L421-122", "#text": "Code des impositions sur les biens et services - art. L421-122 (VT)", "@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": "LEGIARTI000042851823", "@num": "1010 septies", "#text": "Code général des impôts, CGI. - art. 1010 septies, II, 12° (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": "LEGISCTA000044602973", "@fin": "2023-12-31", "#text": "Sous-Paragraphe 3 : Exonérations pour certaines sources d'énergie", "@debut": "2022-01-01" }, { "@id": "LEGISCTA000048844574", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 3 : Exonérations et abattements pour certaines sources d'énergie", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602989", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs de la taxe annuelle sur les émissions de dioxyde de carbone des véhicules de tourisme", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000044602969", "@fin": "2025-01-01", "@num": "L421-125", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048844564", "@fin": "2999-01-01", "@num": "L421-125", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

\n
\nLorsque la source d'énergie du véhicule comprend le superéthanol E85, sont appliqués les abattements suivants :
\n
\n 1° 40 % des émissions de dioxyde de carbone, sauf lorsque ces émissions excèdent 250 grammes par kilomètre ;
\n
\n 2° 2 chevaux administratifs pour la puissance administrative, sauf lorsque cette dernière excède 12 chevaux administratifs.

\n
" } }, "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. 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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. 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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. 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\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

" } }, "LEGIARTI000048844579": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-122", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048844579", "URL": "article/LEGI/ARTI/00/00/48/84/45/LEGIARTI000048844579.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000048802414", "@num": "L421-119-1", "#text": "Code des impositions sur les biens et services - art. L421-119-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599237", "@num": "L421-120", "#text": "Code des impositions sur les biens et services - art. L421-120", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599239", "@num": "L421-121", "#text": "Code des impositions sur les biens et services - art. L421-121", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@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": "cible", "@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": "LEGIARTI000042851823", "@num": "1010 septies", "#text": "Code général des impôts, CGI. - art. 1010 septies, I, 3° (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": "LEGISCTA000044602985", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 1 : Barèmes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602989", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs de la taxe annuelle sur les émissions de dioxyde de carbone des véhicules de tourisme", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000044602979", "@fin": "2023-12-31", "@num": "L421-122", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844579", "@fin": "2025-01-01", "@num": "L421-122", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048886433", "@fin": "2026-01-01", "@num": "L421-122", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048886543", "@fin": "2027-01-01", "@num": "L421-122", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048886626", "@fin": "2999-01-01", "@num": "L421-122", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Le barème en puissance administrative associant un tarif marginal à chaque fraction de la puissance administrative, exprimée en chevaux administratifs, 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\n\n\n\n\n\n

\n BARÈME EN PUISSANCE ADMINISTRATIVE \n
\n \n\t\t\tFraction de la puissance administrative (en CV)	\n \n\t\t\tTarif marginal (en €)
\n \n\t\t\tJusqu'à 3	\n \n\t\t\t1 500
\n \n\t\t\tDe 4 à 6	\n \n\t\t\t2 250
\n \n\t\t\tDe 7 à 10	\n \n\t\t\t3 750
\n \n\t\t\tDe 11 à 15	\n \n\t\t\t4 750
\n \n\t\t\tA partir de 16	\n \n\t\t\t6 000

\n\n
\n
\n
" } }, "LEGIARTI000048844592": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-121", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048844592", "URL": "article/LEGI/ARTI/00/00/48/84/45/LEGIARTI000048844592.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000048802414", "@num": "L421-119-1", "#text": "Code des impositions sur les biens et services - art. L421-119-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599237", "@num": "L421-120", "#text": "Code des impositions sur les biens et services - art. L421-120", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@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": "cible", "@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": "LEGIARTI000042851823", "@num": "1010 septies", "#text": "Code général des impôts, CGI. - art. 1010 septies, I, 2° (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": "LEGISCTA000044602985", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 1 : Barèmes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602989", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs de la taxe annuelle sur les émissions de dioxyde de carbone des véhicules de tourisme", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000044602981", "@fin": "2023-12-31", "@num": "L421-121", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844592", "@fin": "2025-01-01", "@num": "L421-121", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048886368", "@fin": "2026-01-01", "@num": "L421-121", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048886515", "@fin": "2027-01-01", "@num": "L421-121", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048886599", "@fin": "2999-01-01", "@num": "L421-121", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le barème NEDC associant un tarif marginal à chaque fraction des émissions de dioxyde de carbone (CO2), exprimées en grammes par kilomètre, 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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n BARÈME NEDC \n
\n \n\t\t\tFraction des émissions de CO2 (en g/ km)	\n \n\t\t\tTarif marginal (en €)
\n \n\t\t\tJusqu'à 12	\n \n\t\t\t0
\n \n\t\t\tDe 13 à 45	\n \n\t\t\t1
\n \n\t\t\tDe 46 à 52	\n \n\t\t\t2
\n \n\t\t\tDe 53 à 79	\n \n\t\t\t3
\n \n\t\t\tDe 80 à 95	\n \n\t\t\t4
\n \n\t\t\tDe 96 à 112	\n \n\t\t\t10
\n \n\t\t\tDe 113 à 128	\n \n\t\t\t50
\n \n\t\t\tDe 129 à 145	\n \n\t\t\t60
\n \n\t\t\tA partir de 146	\n \n\t\t\t65

" } }, "LEGIARTI000048844602": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-120", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048844602", "URL": "article/LEGI/ARTI/00/00/48/84/46/LEGIARTI000048844602.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000048802414", "@num": "L421-119-1", "#text": "Code des impositions sur les biens et services - art. L421-119-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@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": "cible", "@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": "LEGIARTI000042851823", "@num": "1010 septies", "#text": "Code général des impôts, CGI. - art. 1010 septies, I, 1° (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": "LEGISCTA000044602985", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 1 : Barèmes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602989", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs de la taxe annuelle sur les émissions de dioxyde de carbone des véhicules de tourisme", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000044602983", "@fin": "2023-12-31", "@num": "L421-120", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844602", "@fin": "2025-01-01", "@num": "L421-120", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048886183", "@fin": "2026-01-01", "@num": "L421-120", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048886472", "@fin": "2027-01-01", "@num": "L421-120", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048886572", "@fin": "2999-01-01", "@num": "L421-120", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Le barème WLTP associant un tarif marginal à chaque fraction des émissions de dioxyde de carbone (CO2), exprimées en grammes par kilomètre, 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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n BARÈME WLTP \n
\n \n\t\t\tFraction des émissions de CO2 (en g/ km)	\n \n\t\t\tTarif marginal (en €)
\n \n\t\t\tJusqu'à 14	\n \n\t\t\t0
\n \n\t\t\tDe 15 à 55	\n \n\t\t\t1
\n \n\t\t\tDe 56 à 63	\n \n\t\t\t2
\n \n\t\t\tDe 64 à 95	\n \n\t\t\t3
\n \n\t\t\tDe 96 à 115	\n \n\t\t\t4
\n \n\t\t\tDe 116 à 135	\n \n\t\t\t10
\n \n\t\t\tDe 136 à 155	\n \n\t\t\t50
\n \n\t\t\tDe 156 à 175	\n \n\t\t\t60
\n \n\t\t\tA partir de 176	\n \n\t\t\t65

\n\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000048844592", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048844564", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048844602", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048844564", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048844579", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048844564", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048769091", "cible": false, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048844564", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048844564", "liens_entrants": true }

Article L421-125 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2025 (Code des impositions sur les biens et services)