{ "article": { "LEGIARTI000051173065": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000051173065", "URL": "article/LEGI/ARTI/00/00/51/17/30/LEGIARTI000051173065.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044598503", "@num": "L312-62", "#text": "Code des impositions sur les biens et services - art. L312-62", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051200591", "@num": "L312-62", "#text": "Code des impositions sur les biens et services - art. L312-62 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000051232606", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2025-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051232580", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2025-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051172989", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2025-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051172993", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2025-02-16" } ] }, "@cid": "JORFTEXT000051168007", "@nor": "ECOX2423405L", "@num": "2025-127", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2025-127 du 14 février 2025 de finances pour 2025 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000051168007", "@c_titre_court": "LOI n°2025-127 du 14 février 2025" }, { "@fin": "2999-01-01", "#text": "LOI n° 2025-127 du 14 février 2025 de finances pour 2025 (1)", "@debut": "2025-02-16", "@id_txt": "LEGITEXT000051172988", "@c_titre_court": "LOI n°2025-127 du 14 février 2025" } ], "@date_publi": "2025-02-15", "@date_signature": "2025-02-14", "@num_parution_jo": "0039" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051173065", "@fin": "2999-01-01", "@num": "22", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051168457", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - A modifié les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Art. L312-62\n
\n

II. - Le I entre en vigueur le 1er mars 2025.

" } }, "LEGIARTI000044603717": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603717", "URL": "article/LEGI/ARTI/00/00/44/60/37/LEGIARTI000044603717.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": "LEGIARTI000051203751", "@num": "L312-60", "#text": "Code des impositions sur les biens et services - art. L312-60 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051173065", "@num": "22", "#text": "LOI n°2025-127 du 14 février 2025 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies, 8, c (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": "LEGISCTA000044603723", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 3 : Activités agricoles, forestières et montagnardes", "@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": "LEGIARTI000044603717", "@fin": "2024-01-01", "@num": "L312-62", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637612", "@fin": "2025-03-01", "@num": "L312-62", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051200591", "@fin": "2999-01-01", "@num": "L312-62", "@etat": "VIGUEUR", "@debut": "2025-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Relèvent d'un tarif réduit de l'accise les gaz naturels combustible consommés, pour les besoins de la déshydratation des légumes et plantes aromatiques, autres que les pommes de terres, par les entreprises dont le niveau d'intensité énergétique en valeur ajoutée, apprécié sur ces seules consommations, est au moins égal à 0,6744 %.

\n
" } }, "LEGIARTI000048637612": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-03-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637612", "URL": "article/LEGI/ARTI/00/00/48/63/76/LEGIARTI000048637612.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000051203751", "@num": "L312-60", "#text": "Code des impositions sur les biens et services - art. L312-60 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000051173065", "@num": "22", "#text": "LOI n°2025-127 du 14 février 2025 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies, 8, c (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": "LEGISCTA000044603723", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 3 : Activités agricoles, forestières et montagnardes", "@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": "LEGIARTI000044603717", "@fin": "2024-01-01", "@num": "L312-62", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637612", "@fin": "2025-03-01", "@num": "L312-62", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051200591", "@fin": "2999-01-01", "@num": "L312-62", "@etat": "VIGUEUR", "@debut": "2025-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Relèvent d'un tarif réduit de l'accise les gaz naturels combustible consommés, pour les besoins de la déshydratation des légumes et plantes aromatiques, autres que les pommes de terre, par les entreprises dont le niveau d'intensité énergétique en valeur ajoutée, apprécié sur ces seules consommations, est au moins égal à 0,6744 %.

" } }, "LEGIARTI000051200591": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-62", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051200591", "URL": "article/LEGI/ARTI/00/00/51/20/05/LEGIARTI000051200591.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 22 de la loi n° 2025-127 du 14 février 2025, le I de l'article précité entre en vigueur le 1er mars 2025.

" }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000051203751", "@num": "L312-60", "#text": "Code des impositions sur les biens et services - art. L312-60 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051173065", "@num": "22", "#text": "LOI n°2025-127 du 14 février 2025 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173065", "@num": "22", "#text": "LOI n°2025-127 du 14 février 2025 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies, 8, c (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": "LEGISCTA000044603723", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 3 : Activités agricoles, forestières et montagnardes", "@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": "LEGIARTI000044603717", "@fin": "2024-01-01", "@num": "L312-62", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637612", "@fin": "2025-03-01", "@num": "L312-62", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051200591", "@fin": "2999-01-01", "@num": "L312-62", "@etat": "VIGUEUR", "@debut": "2025-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Relèvent d'un tarif réduit de l'accise les gaz naturels combustible consommés, pour les besoins de la déshydratation des légumes et plantes aromatiques, par les entreprises dont le niveau d'intensité énergétique en valeur ajoutée, apprécié sur ces seules consommations, est au moins égal à 0,6744 %.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000048637612", "cible": true, "cidtexte": "JORFTEXT000051168007", "id": "LEGIARTI000051173065", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044603717", "cible": true, "cidtexte": "JORFTEXT000051168007", "id": "LEGIARTI000051173065", "typelien": "CITATION" }, { "article_id": "LEGIARTI000051200591", "cible": true, "cidtexte": "JORFTEXT000051168007", "id": "LEGIARTI000051173065", "typelien": "CITATION" }, { "article_id": "LEGIARTI000051200591", "cible": true, "cidtexte": "JORFTEXT000051168007", "id": "LEGIARTI000051173065", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000051173065", "liens_entrants": true }

Article 22 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 16/02/2025 (LOI n° 2025-127 du 14 février 2025 de finances pour 2025 (1))