{ "article": { "LEGIARTI000048886626": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-122", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2027-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048886626", "URL": "article/LEGI/ARTI/00/00/48/88/66/LEGIARTI000048886626.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 21° de l’article 97 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions entrent en vigueur le 1^er janvier 2027.

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\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\t2 250
\n \n\t\t\tDe 4 à 6	\n \n\t\t\t3 250
\n \n\t\t\tDe 7 à 10	\n \n\t\t\t4 750
\n \n\t\t\tDe 11 à 15	\n \n\t\t\t5 500
\n \n\t\t\tA partir de 16	\n \n\t\t\t6 750

\n\n
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Pour les véhicules autres que ceux mentionnés à l'article L. 421-120, lorsqu'ils ont fait l'objet d'une réception européenne, ont été immatriculés pour la première fois à compter du 1er juin 2004 et n'étaient pas affectés à des fins économiques sur le territoire de taxation par l'entreprise affectataire avant le 1er janvier 2006, le tarif annuel est égal au produit des émissions de dioxyde de carbone (CO₂), exprimées en grammes par kilomètre, par le tarif unitaire suivant, exprimé en euros par gramme par kilomètre et fonction de ces mêmes émissions :

\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\t\t\tÉMISSIONS DE DIOXYDE DE CARBONE \n \n\t\t\t(g/ km)	\n \n\t\t\tTARIF UNITAIRE ANNUEL \n \n\t\t\t(€/ g/ km)
Inférieures à 21	0
De 21 à 60	1
De 61 à 100	2
De 101 à 120	4,5
De 121 à 140	6,5
De 141 à 160	13
De 161 à 200	19,5
De 201 à 250	23,5
Supérieures à 250	29

" } }, "LEGIARTI000044602983": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-120", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044602983", "URL": "article/LEGI/ARTI/00/00/44/60/29/LEGIARTI000044602983.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": "LEGIARTI000048802414", "@num": "L421-119-1", "#text": "Code des impositions sur les biens et services - art. 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L421-125 (V)", "@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 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "

Pour les véhicules immatriculés en recourant à la méthode de détermination des émissions de dioxyde de carbone dite WLTP au sens de l'article L. 421-6, le tarif annuel, fonction 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\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\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\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\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\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\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\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\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\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\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\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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

Émissions \n\t\t\tde CO₂\n \n\t\t\t(g/ km)	Tarif annuel \n\t\t\t(€)	Émissions \n\t\t\tde CO₂\n \n\t\t\t(g/ km)	Tarif annuel \n\t\t\t(€)	Émissions \n\t\t\tde CO₂\n \n\t\t\t(g/ km)	Tarif annuel \n\t\t\t(€)	Émissions \n\t\t\tde CO₂\n \n\t\t\t(g/ km)	Tarif annuel \n\t\t\t(€)	Émissions \n\t\t\tde CO₂\n \n\t\t\t(g/ km)	Tarif annuel \n\t\t\t(€)
0 à 20	0	71	57	122	195	173	1 938	224	4 682
21	17	72	58	123	197	174	2 001	225	4 725
22	18	73	58	124	198	175	2 065	226	4 769
23	18	74	59	125	200	176	2 130	227	4 812
24	19	75	60	126	202	177	2 195	228	4 880
25	20	76	61	127	203	178	2 261	229	4 924
26	21	77	62	128	218	179	2 327	230	4 968
27	22	78	117	129	232	180	2 394	231	5 036
28	22	79	119	130	247	181	2 480	232	5 081
29	23	80	120	131	249	182	2 548	233	5 150
30	24	81	122	132	264	183	2 617	234	5 218
31	25	82	123	133	266	184	2 686	235	5 288
32	26	83	125	134	295	185	2 757	236	5 334
33	26	84	126	135	311	186	2 827	237	5 404
34	27	85	128	136	326	187	2 899	238	5 474
35	28	86	129	137	343	188	2 970	239	5 521
36	29	87	131	138	359	189	3 043	240	5 592
37	30	88	132	139	375	190	3 116	241	5 664
38	30	89	134	140	392	191	3 190	242	5 735
39	31	90	135	141	409	192	3 264	243	5 783
40	32	91	137	142	426	193	3 300	244	5 856
41	33	92	138	143	443	194	3 337	245	5 929
42	34	93	140	144	461	195	3 374	246	6 002
43	34	94	141	145	479	196	3 410	247	6 052
44	35	95	143	146	482	197	3 448	248	6 126
45	36	96	144	147	500	198	3 485	249	6 200
46	37	97	146	148	518	199	3 522	250	6 250
47	38	98	147	149	551	200	3 580	251	6 325
48	38	99	149	150	600	201	3 618	252	6 401
49	39	100	150	151	664	202	3 676	253	6 477
50	40	101	162	152	730	203	3 735	254	6 528
51	41	102	163	153	796	204	3 774	255	6 605
52	42	103	165	154	847	205	3 813	256	6 682
53	42	104	166	155	899	206	3 852	257	6 733
54	43	105	168	156	952	207	3 892	258	6 811
55	44	106	170	157	1 005	208	3 952	259	6 889
56	45	107	171	158	1 059	209	3 992	260	6 968
57	46	108	173	159	1 113	210	4 032	261	7 047
58	46	109	174	160	1 168	211	4 072	262	7 126
59	47	110	176	161	1 224	212	4 113	263	7 206
60	48	111	178	162	1 280	213	4 175	264	7 286
61	49	112	179	163	1 337	214	4 216	265	7 367
62	50	113	181	164	1 394	215	4 257	266	7 448
63	50	114	182	165	1 452	216	4 298	267	7 529
64	51	115	184	166	1 511	217	4 340	268	7 638
65	52	116	186	167	1 570	218	4 404	269	7 747
66	53	117	187	168	1 630	219	4 446	\n	\n
67	54	118	189	169	1 690	220	4 488	\n	\n
68	54	119	190	170	1 751	221	4 531	\n	\n
69	55	120	192	171	1 813	222	4 573	\n	\n
70	56	121	194	172	1 875	223	4 638	\n	\n

\n\n
\n

Lorsque les émissions sont supérieures à 269 grammes par kilomètre, le tarif est égal au produit du tarif unitaire de 29 € par gramme par kilomètre par les émissions de dioxyde de carbone, exprimées en grammes par kilomètre.

" } }, "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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L421-30 (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. 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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

" } }, "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
" } }, "LEGIARTI000048886183": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-120", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048886183", "URL": "article/LEGI/ARTI/00/00/48/88/61/LEGIARTI000048886183.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 19° de l’article 97 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions entrent en vigueur le 1^er janvier 2025.

" }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000044602969", "@num": "L421-125", "#text": "Code des impositions sur les biens et services - art. L421-125 (V)", "@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 9	\n \n\t\t\t0
\n \n\t\t\tDe 10 à 50	\n \n\t\t\t1
\n \n\t\t\tDe 51 à 58	\n \n\t\t\t2
\n \n\t\t\tDe 59 à 90	\n \n\t\t\t3
\n \n\t\t\tDe 91 à 110	\n \n\t\t\t4
\n \n\t\t\tDe 111 à 130	\n \n\t\t\t10
\n \n\t\t\tDe 131 à 150	\n \n\t\t\t50
\n \n\t\t\tDe 151 à 170	\n \n\t\t\t60
\n \n\t\t\tA partir de 171	\n \n\t\t\t65

\n\n
" } }, "LEGIARTI000048886368": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-121", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048886368", "URL": "article/LEGI/ARTI/00/00/48/88/63/LEGIARTI000048886368.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 19° de l’article 97 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions entrent en vigueur le 1^er janvier 2025.

" }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000044602969", "@num": "L421-125", "#text": "Code des impositions sur les biens et services - art. L421-125 (V)", "@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 7	\n \n\t\t\t0
\n \n\t\t\tDe 8 à 41	\n \n\t\t\t1
\n \n\t\t\tDe 42 à 48	\n \n\t\t\t2
\n \n\t\t\tDe 49 à 74	\n \n\t\t\t3
\n \n\t\t\tDe 75 à 91	\n \n\t\t\t4
\n \n\t\t\tDe 92 à 107	\n \n\t\t\t10
\n \n\t\t\tDe 108 à 124	\n \n\t\t\t50
\n \n\t\t\tDe 125 à 140	\n \n\t\t\t60
\n \n\t\t\tA partir de 141	\n \n\t\t\t65

" } }, "LEGIARTI000048886472": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-120", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2027-01-01", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048886472", "URL": "article/LEGI/ARTI/00/00/48/88/64/LEGIARTI000048886472.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 20° de l’article 97 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions entrent en vigueur le 1^er janvier 2026.

" }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000044602969", "@num": "L421-125", "#text": "Code des impositions sur les biens et services - art. L421-125 (V)", "@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 4	\n \n\t\t\t0
\n \n\t\t\tDe 5 à 45	\n \n\t\t\t1
\n \n\t\t\tDe 46 à 53	\n \n\t\t\t2
\n \n\t\t\tDe 54 à 85	\n \n\t\t\t3
\n \n\t\t\tDe 86 à 105	\n \n\t\t\t4
\n \n\t\t\tDe 106 à 125	\n \n\t\t\t10
\n \n\t\t\tDe 126 à 145	\n \n\t\t\t50
\n \n\t\t\tDe 146 à 165	\n \n\t\t\t60
\n \n\t\t\tA partir de 166	\n \n\t\t\t65

\n\n
" } }, "LEGIARTI000048886515": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-121", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2027-01-01", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048886515", "URL": "article/LEGI/ARTI/00/00/48/88/65/LEGIARTI000048886515.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 20° de l’article 97 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions entrent en vigueur le 1^er janvier 2026.

" }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000044602969", "@num": "L421-125", "#text": "Code des impositions sur les biens et services - art. L421-125 (V)", "@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 3	\n \n\t\t\t0
\n \n\t\t\tDe 4 à 37	\n \n\t\t\t1
\n \n\t\t\tDe 38 à 44	\n \n\t\t\t2
\n \n\t\t\tDe 45 à 70	\n \n\t\t\t3
\n \n\t\t\tDe 71 à 87	\n \n\t\t\t4
\n \n\t\t\tDe 88 à 103	\n \n\t\t\t10
\n \n\t\t\tDe 104 à 120	\n \n\t\t\t50
\n \n\t\t\tDe 121 à 136	\n \n\t\t\t60
\n \n\t\t\tA partir de 137	\n \n\t\t\t65

" } }, "LEGIARTI000048886572": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-120", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2027-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048886572", "URL": "article/LEGI/ARTI/00/00/48/88/65/LEGIARTI000048886572.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 21° de l’article 97 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions entrent en vigueur le 1^er janvier 2027.

" }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000044602969", "@num": "L421-125", "#text": "Code des impositions sur les biens et services - art. L421-125 (V)", "@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 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 40	\n \n\t\t\t1
\n \n\t\t\tDe 41 à 48	\n \n\t\t\t2
\n \n\t\t\tDe 49 à 80	\n \n\t\t\t3
\n \n\t\t\tDe 81 à 100	\n \n\t\t\t4
\n \n\t\t\tDe 101 à 120	\n \n\t\t\t10
\n \n\t\t\tDe 121 à 140	\n \n\t\t\t50
\n \n\t\t\tDe 141 à 160	\n \n\t\t\t60
\n \n\t\t\tA partir de 161	\n \n\t\t\t65

\n\n
" } }, "LEGIARTI000048886599": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L421-121", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2027-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048886599", "URL": "article/LEGI/ARTI/00/00/48/88/65/LEGIARTI000048886599.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 21° de l’article 97 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions entrent en vigueur le 1^er janvier 2027.

" }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000044602969", "@num": "L421-125", "#text": "Code des impositions sur les biens et services - art. L421-125 (V)", "@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 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 33	\n \n\t\t\t1
\n \n\t\t\tDe 34 à 40	\n \n\t\t\t2
\n \n\t\t\tDe 41 à 66	\n \n\t\t\t3
\n \n\t\t\tDe 67 à 83	\n \n\t\t\t4
\n \n\t\t\tDe 84 à 99	\n \n\t\t\t10
\n \n\t\t\tDe 100 à 116	\n \n\t\t\t50
\n \n\t\t\tDe 117 à 132	\n \n\t\t\t60
\n \n\t\t\tA partir de 133	\n \n\t\t\t65

" } } }, "article_lien": [ { "article_id": "LEGIARTI000044602983", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048886626", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048886183", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048886626", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048886368", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048886626", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048886472", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048886626", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048886515", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048886626", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048886572", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048886626", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048844592", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048886626", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048844602", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048886626", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044602981", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048886626", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048886599", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048886626", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048769091", "cible": false, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000048886626", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048886626", "liens_entrants": true }

Article L421-122 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/01/2027 (Code des impositions sur les biens et services)