{ "article": { "LEGIARTI000051214067": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L322-39", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2025-12-21", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051214067", "URL": "article/LEGI/ARTI/00/00/51/21/40/LEGIARTI000051214067.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au X de l’article 18 de la LOI n° 2025-127 du 14 février 2025 de finances pour 2025, ces dispositions entrent en vigueur le 1er janvier 2026.

Conformément au IX dudit article, les taxes prévues font l'objet, au titre de 2026, d'un acompte dans les conditions prévues au chapitre II du titre VII du livre Ier dudit code.

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Les règles relatives aux éléments taxables et aux territoires de la taxe sur les installations nucléaires de base relevant du secteur énergétique et assimilées sont déterminées par le titre Ier du livre Ier, par la section 1 du présent chapitre et par le présent paragraphe.

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L322-50 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214037", "@num": "L322-53", "#text": "Code des impositions sur les biens et services - art. L322-53 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051231385", "@num": "L322-55", "#text": "Code des impositions sur les biens et services - art. L322-55 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051231411", "@num": "L322-56", "#text": "Code des impositions sur les biens et services - art. 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L322-57 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214024", "@num": "L322-58", "#text": "Code des impositions sur les biens et services - art. L322-58 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214022", "@num": "L322-59", "#text": "Code des impositions sur les biens et services - art. L322-59 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214020", "@num": "L322-60", "#text": "Code des impositions sur les biens et services - art. L322-60 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214018", "@num": "L322-61", "#text": "Code des impositions sur les biens et services - art. L322-61 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214015", "@num": "L322-62", "#text": "Code des impositions sur les biens et services - art. L322-62 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214013", "@num": "L322-63", "#text": "Code des impositions sur les biens et services - art. L322-63 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214011", "@num": "L322-64", "#text": "Code des impositions sur les biens et services - art. L322-64 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214005", "@num": "L322-65", "#text": "Code des impositions sur les biens et services - art. L322-65 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214000", "@num": "L322-66", "#text": "Code des impositions sur les biens et services - art. L322-66 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214141", "@num": "L433-1", "#text": "Code des impositions sur les biens et services - art. L433-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214123", "@num": "L433-10", "#text": "Code des impositions sur les biens et services - art. L433-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214121", "@num": "L433-11", "#text": "Code des impositions sur les biens et services - art. L433-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214119", "@num": "L433-12", "#text": "Code des impositions sur les biens et services - art. L433-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214155", "@num": "L433-13", "#text": "Code des impositions sur les biens et services - art. L433-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214150", "@num": "L433-14", "#text": "Code des impositions sur les biens et services - art. L433-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214148", "@num": "L433-15", "#text": "Code des impositions sur les biens et services - art. L433-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214146", "@num": "L433-16", "#text": "Code des impositions sur les biens et services - art. L433-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214115", "@num": "L433-17", "#text": "Code des impositions sur les biens et services - art. L433-17 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214113", "@num": "L433-18", "#text": "Code des impositions sur les biens et services - art. L433-18 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214111", "@num": "L433-19", "#text": "Code des impositions sur les biens et services - art. L433-19 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214143", "@num": "L433-2", "#text": "Code des impositions sur les biens et services - art. L433-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214109", "@num": "L433-20", "#text": "Code des impositions sur les biens et services - art. L433-20 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214106", "@num": "L433-21", "#text": "Code des impositions sur les biens et services - art. L433-21 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214104", "@num": "L433-22", "#text": "Code des impositions sur les biens et services - art. L433-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214102", "@num": "L433-23", "#text": "Code des impositions sur les biens et services - art. L433-23 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214096", "@num": "L433-24", "#text": "Code des impositions sur les biens et services - art. L433-24 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214093", "@num": "L433-25", "#text": "Code des impositions sur les biens et services - art. L433-25 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214138", "@num": "L433-3", "#text": "Code des impositions sur les biens et services - art. L433-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214136", "@num": "L433-4", "#text": "Code des impositions sur les biens et services - art. L433-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214131", "@num": "L433-5", "#text": "Code des impositions sur les biens et services - art. L433-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214129", "@num": "L433-6", "#text": "Code des impositions sur les biens et services - art. L433-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214127", "@num": "L433-7", "#text": "Code des impositions sur les biens et services - art. L433-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214117", "@num": "L433-8", "#text": "Code des impositions sur les biens et services - art. L433-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214125", "@num": "L433-9", "#text": "Code des impositions sur les biens et services - art. L433-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051231449", "@num": "L542-12-3", "#text": "Code de l'environnement - art. L542-12-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 1647 (VD)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000051228602", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214309", "@num": "L256 B", "#text": "Livre des procédures fiscales - art. L256 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214299", "@num": "L2331-3", "#text": "Code général des collectivités territoriales - art. L2331-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214262", "@num": "L2334-4", "#text": "Code général des collectivités territoriales - art. L2334-4 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214287", "@num": "L3332-1", "#text": "Code général des collectivités territoriales - art. L3332-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214237", "@num": "L4331-2", "#text": "Code général des collectivités territoriales - art. L4331-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214195", "@num": "L5211-27-3", "#text": "Code général des collectivités territoriales - art. L5211-27-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000051214193", "#text": "Code de l'environnement - Sous-section 7 : Attributions en matière de fis... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214233", "@num": "L125-31", "#text": "Code de l'environnement - art. L125-31 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214224", "@num": "L542-11", "#text": "Code de l'environnement - art. L542-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214185", "@num": "L542-11-1", "#text": "Code de l'environnement - art. L542-11-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214215", "@num": "L542-12", "#text": "Code de l'environnement - art. L542-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214209", "@num": "L542-12-1", "#text": "Code de l'environnement - art. L542-12-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214205", "@num": "L542-12-3", "#text": "Code de l'environnement - art. L542-12-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214201", "@num": "L592-18", "#text": "Code de l'environnement - art. L592-18 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214188", "@num": "L592-34", "#text": "Code de l'environnement - art. L592-34 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CREE", "@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": "LEGIARTI000051173057", "@fin": "2999-01-01", "@num": "18", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051168169", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\nA créé les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Sct. Titre III : ENVIRONNEMENT, Sct. Chapitre III : Sûreté et déchets, Sct. Section 1 : Taxe sur les installations nucléaires de base concourant à la gestion des substances radioactives, Sct. Sous-section 1 : Eléments taxables et territoires, Art. L433-1, Art. L433-2, Art. L433-3, Art. L433-4, Art. L433-5, Sct. Sous-section 2 : Fait générateur, Art. L433-6, Art. L433-7, Sct. Sous-section 3 : Montant de la taxe, Art. L433-8, Sct. Paragraphe 1 : Règles de calcul, Art. L433-9, Art. L433-10, Art. L433-11, Art. L433-12, Sct. Paragraphe 2 : Règles de détermination des tarifs, Art. L433-13, Art. L433-14, Art. L433-15, Art. L433-16, Sct. Sous-section 4 : Exigibilité, Art. L433-17, Sct. Sous-section 5 : Personnes soumises aux obligations fiscales, Art. L433-18, Art. L433-19, Sct. Sous-section 6 : Constatation de la taxe, Art. L433-20, Art. L433-21, Sct. Sous-section 7 : Paiement de la taxe, Art. L433-22, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux, Art. L433-23, Art. L433-24, Sct. Sous-section 9 : Affectation, Art. L433-25\n
\n

\n
\n

A abrogé les dispositions suivantes :

- LOI n° 2010-1658 du 29 décembre 2010\n
Art. 96
\n

- LOI n° 2013-1279 du 29 décembre 2013\n
Art. 58
\n

- LOI n°2020-1721 du 29 décembre 2020\n
Art. 127
\n

- Loi n° 99-1172 du 30 décembre 1999\n
\n Art. 43\n
\n

\n
\n

A créé les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Sct. Sous-section 1 : Taxe sur les installations nucléaires de base relevant du secteur énergétique et assimilées, Sct. Paragraphe 1 : Eléments taxables et territoires, Art. L322-39, Art. L322-40, Art. L322-41, Art. L322-42, Art. L322-43, Art. L322-44, Art. L322-45, Art. L322-46, Sct. Paragraphe 2 : Fait générateur, Art. L322-47, Art. L322-48, Sct. Paragraphe 3 : Montant de la taxe, Art. L322-49, Sct. Sous-Paragraphe 1 : Règles de calcul, Art. L322-50, Art. L322-51, Art. L322-52, Art. L322-53, Sct. Sous-Paragraphe 2 : Règles de détermination des tarifs annuels, Art. L322-54, Art. L322-55, Art. L322-56, Art. L322-57, Sct. Paragraphe 4 : Exigibilité, Art. L322-58, Sct. Paragraphe 5 : Personnes soumises aux obligations fiscales, Art. L322-59, Art. L322-60, Sct. Paragraphe 6 : Constatation de la taxe, Art. L322-61, Art. L322-62, Sct. Paragraphe 7 : Paiement de la taxe, Art. L322-63, Sct. Paragraphe 8 : Contrôle, recouvrement et contentieux, Art. L322-64, Art. L322-65, Sct. Paragraphe 9 : Affectation, Art. L322-66\n
\n

\n
\n

A créé les dispositions suivantes :

- Code de l'environnement\n
\n Art. L542-11-1\n
\n

\n
\n

A créé les dispositions suivantes :

- Code de l'environnement\n
\n Sct. Sous-section 7 : Attributions en matière de fiscalité, Art. L592-34\n
\n

\n
\n

A créé les dispositions suivantes :

- Code général des collectivités territoriales\n
\n Art. L5211-27-3\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code de l'environnement\n
\n Art. L125-31, Art. L542-11, Art. L542-12, Art. L542-12-1, Art. L542-12-3, Art. L592-18\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des collectivités territoriales\n
\n Art. L2331-3, Art. L3332-1, Art. L2334-4, Art. L4331-2\n
\n

\n
\n

I. II. III. IV. V. VI. VII. A modifié les dispositions suivantes :

- Code général des impôts, CGI.\n
Art. 1647
\n

- Livre des procédures fiscales\n
\n Art. L256 B\n
\n

VIII. - A compter de la publication de l'autorisation de création prévue au I de l'article L. 593-7 du code de l'environnement relative au centre de stockage en couche géologique profonde mentionné au 2° de l'article 3 de la loi n° 2006-739 du 28 juin 2006 de programme relative à la gestion durable des matières et déchets radioactifs :

1° Le c du 2° de l'article L. 322-50, l'article L. 322-53 et le 3° de l'article L. 322-66 du code des impositions sur les biens et services sont abrogés et le deuxième alinéa de l'article L. 322-55 et la dernière colonne du tableau du second alinéa de l'article L. 322-56 du même code sont supprimés ;

2° Le second alinéa de l'article L. 542-12-3 du code de l'environnement est supprimé ;

3° Le 2° du XI de l'article 1647 du code général des impôts est abrogé.

IX. - Les taxes prévues à la sous-section 1 de la section 3 du chapitre II du titre II du livre III du code des impositions sur les biens et services et à la section 1 du chapitre III du titre III du livre IV du même code font l'objet, au titre de 2026, d'un acompte dans les conditions prévues au chapitre II du titre VII du livre Ier dudit code.

X. - Le présent article entre en vigueur le 1er janvier 2026, à l'exception des 3° à 5° du I qui entrent en vigueur à la date qu'ils prévoient.

XI. - La perte de recettes résultant pour l'Etat du VIII est compensée, à due concurrence, par la création d'une taxe additionnelle à l'accise sur les tabacs prévue au chapitre IV du titre Ier du livre III du code des impositions sur les biens et services.

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Article L322-39 AUTONOME MODIFIE_MORT_NE, en vigueur du 01/01/2026 au 21/12/2025 (Code des impositions sur les biens et services)