{ "article": { "LEGIARTI000050864666": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2-11", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000050864666", "URL": "article/LEGI/ARTI/00/00/50/86/46/LEGIARTI000050864666.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 3 de l'arrêté du 20 décembre 2024 (NOR : ECOE2434241A), ces dispositions entrent en vigueur le 1er janvier 2025.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044598509", "@num": "L312-64", "#text": "Code des impositions sur les biens et services - art. L312-64", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050862648", "@num": "2", "#text": "Arrêté du 20 décembre 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000050853048", "@nortexte": "ECOE2434241A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046888304", "@fin": "2999-01-01", "#text": "Sous-section 2 : Constatation des tarifs résultant des règles de conversion", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046888289", "@fin": "2999-01-01", "#text": "Section 2 : Produits autres que les charbons, les gaz naturels et l'électricité", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046883812", "@fin": "2023-01-01", "#text": "Chapitre Ier : Tarif normal de la fraction d'accise sur les énergies perçue sur les gaz naturels à usage combustible", "@debut": "2022-12-29" }, { "@id": "LEGISCTA000046890207", "@fin": "2999-01-01", "#text": "Chapitre Ier : Tarifs de l'accise sur les énergies", "@debut": "2023-01-01" } ] }, "@cid": "JORFTEXT000046820130", "@nor": "ECOE2233871A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 13 décembre 2022 constatant pour l'année 2023 les montants révisés des tarifs de certaines impositions sur les biens et services indexés sur un indice, une quantité ou toute autre variable", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046820130", "@c_titre_court": "Arrêté du 13 décembre 2022" }, { "@fin": "2999-01-01", "#text": "Arrêté du 13 décembre 2022 constatant divers tarifs et seuils de régime d'impositions relatifs à certaines impositions sur les biens et services", "@debut": "2023-01-01", "@id_txt": "LEGITEXT000046890209", "@c_titre_court": "Arrêté du 13 décembre 2022" }, { "@fin": "2023-01-01", "#text": "Arrêté du 13 décembre 2022 constatant pour l'année 2023 les montants révisés des tarifs de certaines impositions sur les biens et services indexés sur un indice, une quantité ou toute autre variable", "@debut": "2022-12-29", "@id_txt": "LEGITEXT000046883807", "@c_titre_court": "Arrêté du 13 décembre 2022" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2022-12-28", "@date_signature": "2022-12-13", "@num_parution_jo": "0300" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046888322", "@fin": "2025-01-01", "@num": "2-11", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050864666", "@fin": "2999-01-01", "@num": "2-11", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le tarif réduit de l'accise sur les gazoles consommés pour l'extraction de minéraux industriels mentionné à l'article L. 312-64 du code des impositions sur les biens et services est égal à 3,86 € par hectolitre.

" } }, "LEGIARTI000044603711": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-64", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603711", "URL": "article/LEGI/ARTI/00/00/44/60/37/LEGIARTI000044603711.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": "LEGIARTI000044603709", "@num": "L312-65", "#text": "Code des impositions sur les biens et services - art. L312-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598513", "@num": "L312-66", "#text": "Code des impositions sur les biens et services - art. L312-66 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598515", "@num": "L312-67", "#text": "Code des impositions sur les biens et services - art. L312-67 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598517", "@num": "L312-68", "#text": "Code des impositions sur les biens et services - art. L312-68 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598519", "@num": "L312-69", "#text": "Code des impositions sur les biens et services - art. L312-69 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598521", "@num": "L312-70", "#text": "Code des impositions sur les biens et services - art. L312-70 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050864666", "@num": "2-11", "#text": "Arrêté du 13 décembre 2022 - art. 2-11 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050862622", "#text": "Arrêté du 20 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050853048", "@nortexte": "ECOE2434241A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-20" }, { "@id": "LEGIARTI000050862648", "@num": "2", "#text": "Arrêté du 20 décembre 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000050853048", "@nortexte": "ECOE2434241A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-20" }, { "@id": "LEGITEXT000050862570", "#text": "Arrêté du 26 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050854633", "@nortexte": "ECOE2435211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-26" }, { "@id": "LEGIARTI000051000326", "@num": "7", "#text": "Arrêté du 23 décembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050997923", "@nortexte": "ECOD2435087A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-23" }, { "@id": "LEGITEXT000051180777", "#text": "Décret n°2025-132 du 13 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051170176", "@nortexte": "ECOD2432485D", "@numtexte": "2025-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000051173061", "@num": "20", "#text": "LOI n°2025-127 du 14 février 2025 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000028447925", "@num": "265 C", "#text": "Code des douanes - art. 265 C, I, 2° (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041504134", "@num": "265 bis", "#text": "Code des douanes - art. 265 bis, 2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469051", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B, 4, 1°, c (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829013", "@num": "266 quinquies C", "#text": "Code des douanes - art. 266 quinquies C, 8, C, e (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies, 4, a, 3° (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603713", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 4 : Procédés et activités industriels", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603771", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs réduits applicables aux consommations de certaines activités économiques", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603791", "@fin": "2999-01-01", "#text": "Sous-section 2 : Niveaux de taxation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@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": "LEGIARTI000044603711", "@fin": "2024-01-01", "@num": "L312-64", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044875772", "@fin": "2026-01-01", "@num": "L312-64", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051200561", "@fin": "2027-01-01", "@num": "L312-64", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051204864", "@fin": "2999-01-01", "@num": "L312-64", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs réduits pour les procédés et activités industriels, exprimés en euros par mégawattheure, les produits auxquels ils s'appliquent et les articles prévoyant leur conditions d'application sont les suivants :

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

CONSOMMATIONS	CATÉGORIES FISCALES	CONDITIONS D'APPLICATION	TARIF RÉDUIT \n\t\t\tÀ COMPTER DE 2022 \n\t\t\t(€/ MWh)
Doubles usages	Toutes	\nL. 312-66 \n	0
Fabrication de produits minéraux non métalliques	Toutes	\nL. 312-67 \n	0
Production de biens très intensive en électricité	Électricité	\nL. 312-68 \n	0
Secteurs aéronautique et naval	Toutes sauf électricité	\nL. 312-69 \n	0
Centres de stockage de données	Électricité	\nL. 312-70 \n	12
Consommations de certaines entreprises industrielles électro-intensives	Électricité	Se référer à l'article L. 312-65\n

\n\n
" } }, "LEGIARTI000044875772": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-64", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044875772", "URL": "article/LEGI/ARTI/00/00/44/87/57/LEGIARTI000044875772.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 4° bis de l'article 37 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2024.

Conformément à l’article 43 de l’ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

" }, "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": "LEGIARTI000044595154", "@num": "37", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044603709", "@num": "L312-65", "#text": "Code des impositions sur les biens et services - art. 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L312-68 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598519", "@num": "L312-69", "#text": "Code des impositions sur les biens et services - art. L312-69 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598521", "@num": "L312-70", "#text": "Code des impositions sur les biens et services - art. L312-70 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044835284", "@num": "L312-70-1", "#text": "Code des impositions sur les biens et services - art. L312-70-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000045412286", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art., v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000045412285", "@nortexte": "ECOE2120672Z", "@numtexte": "2021-1843", "@typelien": "RECTIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000046188373", "@num": "22", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000050864666", "@num": "2-11", "#text": "Arrêté du 13 décembre 2022 - art. 2-11 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000048624896", "@num": "2", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000051203675", "@num": "94", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 94 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050862622", "#text": "Arrêté du 20 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050853048", "@nortexte": "ECOE2434241A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-20" }, { "@id": "LEGIARTI000050862648", "@num": "2", "#text": "Arrêté du 20 décembre 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000050853048", "@nortexte": "ECOE2434241A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-20" }, { "@id": "LEGITEXT000050862570", "#text": "Arrêté du 26 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050854633", "@nortexte": "ECOE2435211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-26" }, { "@id": "LEGIARTI000051000326", "@num": "7", "#text": "Arrêté du 23 décembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050997923", "@nortexte": "ECOD2435087A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-23" }, { "@id": "LEGITEXT000051180777", "#text": "Décret n°2025-132 du 13 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051170176", "@nortexte": "ECOD2432485D", "@numtexte": "2025-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000051173061", "@num": "20", "#text": "LOI n°2025-127 du 14 février 2025 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000028447925", "@num": "265 C", "#text": "Code des douanes - art. 265 C, I, 2° (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041504134", "@num": "265 bis", "#text": "Code des douanes - art. 265 bis, 2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469051", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B, 4, 1°, c (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829013", "@num": "266 quinquies C", "#text": "Code des douanes - art. 266 quinquies C, 8, C, e (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies, 4, a, 3° (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603713", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 4 : Procédés et activités industriels", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603771", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs réduits applicables aux consommations de certaines activités économiques", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603791", "@fin": "2999-01-01", "#text": "Sous-section 2 : Niveaux de taxation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@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": "LEGIARTI000044603711", "@fin": "2024-01-01", "@num": "L312-64", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044875772", "@fin": "2026-01-01", "@num": "L312-64", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051200561", "@fin": "2027-01-01", "@num": "L312-64", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051204864", "@fin": "2999-01-01", "@num": "L312-64", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tarifs réduits pour les procédés et activités industriels, exprimés en euros par mégawattheure, les produits auxquels ils s'appliquent et les articles prévoyant leurs conditions d'application sont les suivants :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

CONSOMMATIONS	CATÉGORIES FISCALES	CONDITIONS D'APPLICATION	TARIF RÉDUIT \n\t\t\tÀ COMPTER DE 2022 \n\t\t\t(€/ MWh)
Doubles usages	Toutes	\nL. 312-66 \n	0
Fabrication de produits minéraux non métalliques	Toutes	\nL. 312-67 \n	0
Production de biens très intensive en électricité	Électricité	\nL. 312-68 \n	0
Secteurs aéronautique et naval	Toutes sauf électricité	\nL. 312-69 \n	0
Centres de stockage de données	Électricité	\nL. 312-70 \n	12
Extraction de minéraux industriels	Gazoles	\nL. 312-70-1 \n	3,86
Consommations de certaines entreprises industrielles électro-intensives	Électricité	Se référer à l'article L. 312-65\n

" } }, "LEGIARTI000050862648": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000050862648", "URL": "article/LEGI/ARTI/00/00/50/86/26/LEGIARTI000050862648.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044598435", "@num": "L312-36", "#text": "Code des impositions sur les biens et services - art. L312-36", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598437", "@num": "L312-37", "#text": "Code des impositions sur les biens et services - art. L312-37", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598509", "@num": "L312-64", "#text": "Code des impositions sur les biens et services - art. L312-64", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "JORFSCTA000046820137", "#text": "Arrêté du 13 décembre 2022", "@sens": "source", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGISCTA000050863242", "#text": "Arrêté du 13 décembre 2022 - Section 0-1 : Indexation sur l'inflation des ta... (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CREE", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000050863246", "@num": "0-1", "#text": "Arrêté du 13 décembre 2022 - art. 0-1 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CREE", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000050864686", "@num": "1", "#text": "Arrêté du 13 décembre 2022 - art. 1 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000050864682", "@num": "1-1", "#text": "Arrêté du 13 décembre 2022 - art. 1-1 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000050864678", "@num": "2-1", "#text": "Arrêté du 13 décembre 2022 - art. 2-1 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000050864666", "@num": "2-11", "#text": "Arrêté du 13 décembre 2022 - art. 2-11 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000050864663", "@num": "2-12", "#text": "Arrêté du 13 décembre 2022 - art. 2-12 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000050864675", "@num": "2-4", "#text": "Arrêté du 13 décembre 2022 - art. 2-4 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000050864672", "@num": "2-5", "#text": "Arrêté du 13 décembre 2022 - art. 2-5 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000050864669", "@num": "2-9", "#text": "Arrêté du 13 décembre 2022 - art. 2-9 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000050864993", "@num": "2-5", "#text": "Arrêté du 13 décembre 2022 - art. 2-5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000050853048", "@nor": "ECOE2434241A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 20 décembre 2024 constatant les tarifs de certaines impositions sur les biens et services", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000050853048", "@c_titre_court": "Arrêté du 20 décembre 2024" }, { "@fin": "2999-01-01", "#text": "Arrêté du 20 décembre 2024 constatant les tarifs de certaines impositions sur les biens et services", "@debut": "2024-12-29", "@id_txt": "LEGITEXT000050862622", "@c_titre_court": "Arrêté du 20 décembre 2024" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2024-12-28", "@date_signature": "2024-12-20", "@num_parution_jo": "0307" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000050862648", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000050853074", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Arrêté du 13 décembre 2022
\n Sct. Section 0-1 : Indexation sur l'inflation des tarifs normaux d'accise sur les catégories fiscales des gaz naturels combustibles et de l'électricité, Art. 0-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Arrêté du 13 décembre 2022
\n Art. 1, Art. 1-1, Art. 2-1, Art. 2-4, Art. 2-5, Art. 2-9, Art. 2-11, Art. 2-12\n
\n

\n
" } }, "LEGIARTI000051200561": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-64", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2027-01-01", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051200561", "URL": "article/LEGI/ARTI/00/00/51/20/05/LEGIARTI000051200561.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l'article 21 de la loi n° 2025-127 du 14 février 2025, le I de l'article précité entre en vigueur le 1er janvier 2026.

" }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000051200556", "@num": "L312-65", "#text": "Code des impositions sur les biens et services - art. L312-65 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050864666", "@num": "2-11", "#text": "Arrêté du 13 décembre 2022 - art. 2-11 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050862622", "#text": "Arrêté du 20 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050853048", "@nortexte": "ECOE2434241A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-20" }, { "@id": "LEGIARTI000050862648", "@num": "2", "#text": "Arrêté du 20 décembre 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000050853048", "@nortexte": "ECOE2434241A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-20" }, { "@id": "LEGITEXT000050862570", "#text": "Arrêté du 26 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050854633", "@nortexte": "ECOE2435211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-26" }, { "@id": "LEGIARTI000051000326", "@num": "7", "#text": "Arrêté du 23 décembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050997923", "@nortexte": "ECOD2435087A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-23" }, { "@id": "LEGITEXT000051180777", "#text": "Décret n°2025-132 du 13 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051170176", "@nortexte": "ECOD2432485D", "@numtexte": "2025-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000051173061", "@num": "20", "#text": "LOI n°2025-127 du 14 février 2025 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173063", "@num": "21", "#text": "LOI n°2025-127 du 14 février 2025 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000028447925", "@num": "265 C", "#text": "Code des douanes - art. 265 C, I, 2° (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041504134", "@num": "265 bis", "#text": "Code des douanes - art. 265 bis, 2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469051", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B, 4, 1°, c (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829013", "@num": "266 quinquies C", "#text": "Code des douanes - art. 266 quinquies C, 8, C, e (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies, 4, a, 3° (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603713", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 4 : Procédés et activités industriels", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603771", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs réduits applicables aux consommations de certaines activités économiques", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603791", "@fin": "2999-01-01", "#text": "Sous-section 2 : Niveaux de taxation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@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": "LEGIARTI000044603711", "@fin": "2024-01-01", "@num": "L312-64", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044875772", "@fin": "2026-01-01", "@num": "L312-64", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051200561", "@fin": "2027-01-01", "@num": "L312-64", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051204864", "@fin": "2999-01-01", "@num": "L312-64", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

CONSOMMATIONS	CATÉGORIES FISCALES	CONDITIONS D'APPLICATION	TARIF RÉDUIT \n\t\t\tÀ COMPTER DE 2022 \n\t\t\t(€/ MWh)
Doubles usages	Toutes	L. 312-66	0
Fabrication de produits minéraux non métalliques	Toutes	L. 312-67	0
Production de biens très intensive en électricité	Électricité	L. 312-68	0
Secteurs aéronautique et naval	Toutes sauf électricité	L. 312-69	0
Centres de stockage de données	Électricité	L. 312-70	12
Extraction de minéraux industriels	Gazoles	L. 312-70-1	3,86
Consommations de certaines activités industrielles exposées au prix de l'électricité	Électricité	Se référer à l'article L. 312-65

" } }, "LEGIARTI000051204864": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-64", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2027-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051204864", "URL": "article/LEGI/ARTI/00/00/51/20/48/LEGIARTI000051204864.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au H de l'article 94 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions entrent en vigueur au 1er janvier 2027.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044603709", "@num": "L312-65", "#text": "Code des impositions sur les biens et services - art. L312-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050864666", "@num": "2-11", "#text": "Arrêté du 13 décembre 2022 - art. 2-11 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000051203675", "@num": "94", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 94 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050862622", "#text": "Arrêté du 20 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050853048", "@nortexte": "ECOE2434241A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-20" }, { "@id": "LEGIARTI000050862648", "@num": "2", "#text": "Arrêté du 20 décembre 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000050853048", "@nortexte": "ECOE2434241A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-20" }, { "@id": "LEGITEXT000050862570", "#text": "Arrêté du 26 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050854633", "@nortexte": "ECOE2435211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-26" }, { "@id": "LEGIARTI000051000326", "@num": "7", "#text": "Arrêté du 23 décembre 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050997923", "@nortexte": "ECOD2435087A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-23" }, { "@id": "LEGITEXT000051180777", "#text": "Décret n°2025-132 du 13 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051170176", "@nortexte": "ECOD2432485D", "@numtexte": "2025-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000051173061", "@num": "20", "#text": "LOI n°2025-127 du 14 février 2025 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000028447925", "@num": "265 C", "#text": "Code des douanes - art. 265 C, I, 2° (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041504134", "@num": "265 bis", "#text": "Code des douanes - art. 265 bis, 2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469051", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B, 4, 1°, c (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829013", "@num": "266 quinquies C", "#text": "Code des douanes - art. 266 quinquies C, 8, C, e (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies, 4, a, 3° (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603713", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 4 : Procédés et activités industriels", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603771", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs réduits applicables aux consommations de certaines activités économiques", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603791", "@fin": "2999-01-01", "#text": "Sous-section 2 : Niveaux de taxation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@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": "LEGIARTI000044603711", "@fin": "2024-01-01", "@num": "L312-64", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044875772", "@fin": "2026-01-01", "@num": "L312-64", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051200561", "@fin": "2027-01-01", "@num": "L312-64", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051204864", "@fin": "2999-01-01", "@num": "L312-64", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

CONSOMMATIONS	CATÉGORIES FISCALES	CONDITIONS D'APPLICATION	TARIF RÉDUIT \n\t\t\tÀ COMPTER DE 2022 \n\t\t\t(€/ MWh)
Doubles usages	Toutes	L. 312-66	0
Fabrication de produits minéraux non métalliques	Toutes	L. 312-67	0
Production de biens très intensive en électricité	Électricité	L. 312-68	0
Centres de stockage de données	Électricité	L. 312-70	12
Extraction de minéraux industriels	Gazoles	L. 312-70-1	3,86
Consommations de certaines activités industrielles exposées au prix de l'électricité	Électricité	Se référer à l'article L. 312-65

" } } }, "article_lien": [ { "article_id": "LEGIARTI000051200561", "cible": true, "cidtexte": "JORFTEXT000046820130", "id": "LEGIARTI000050864666", "typelien": "CITATION" }, { "article_id": "LEGIARTI000050862648", "cible": false, "cidtexte": "JORFTEXT000046820130", "id": "LEGIARTI000050864666", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000044603711", "cible": true, "cidtexte": "JORFTEXT000046820130", "id": "LEGIARTI000050864666", "typelien": "CITATION" }, { "article_id": "LEGIARTI000051204864", "cible": true, "cidtexte": "JORFTEXT000046820130", "id": "LEGIARTI000050864666", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044875772", "cible": true, "cidtexte": "JORFTEXT000046820130", "id": "LEGIARTI000050864666", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000050864666", "liens_entrants": true }

Article 2-11 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2025 (Arrêté du 13 décembre 2022 constatant pour l'année 2023 les montants révisés des tarifs de certaines impositions sur les biens et services indexés sur un indice, une quantité ou toute autre variable)