{ "article": { "LEGIARTI000051214906": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L224-9-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051214906", "URL": "article/LEGI/ARTI/00/00/51/21/49/LEGIARTI000051214906.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l’article 28 de la LOI n° 2025-127 du 14 février 2025 de finances pour 2025, ces dispositions entrent en vigueur le 1er mars 2025.

Conformément au V dudit article, pour l'application en 2025 de la taxe annuelle incitative relative à l'acquisition de véhicules légers à faibles émissions, l'année civile s'entend de la période débutant le 1er mars 2025 et s'achevant le 31 décembre 2025. Par dérogation au b du 1° de l'article L. 421-132-6 du code des impositions sur les biens et services, il est retenu le facteur 1/306e.

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Les entreprises sont soumises à la taxe annuelle incitative relative à l'acquisition de véhicules légers à faibles émissions mentionnée au 1° bis de l'article L. 421-94 du code des impositions sur les biens et services.

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\n
\nI. II. III. - A créé les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Art. L421-3-1\n
\n

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Article L224-9-1 AUTONOME VIGUEUR, en vigueur depuis le 01/03/2025 (Code de l'environnement)