{ "article": { "LEGIARTI000051658834": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-05-25" } }, "META_COMMUN": { "ID": "LEGIARTI000051658834", "URL": "article/LEGI/ARTI/00/00/51/65/88/LEGIARTI000051658834.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 2 du décret n° 2025-451 du 22 mai 2025, l'article 5 bis du décret du 24 novembre 2014 n'est pas applicable aux demandes mentionnées à cet article formées avant l'entrée en vigueur du décret n° 2025-451 du 22 mai 2025, à savoir le 25 mai 2025.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044598479", "@num": "L312-51", "#text": "Code des impositions sur les biens et services - art. L312-51", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598481", "@num": "L312-52", "#text": "Code des impositions sur les biens et services - art. L312-52", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598483", "@num": "L312-53", "#text": "Code des impositions sur les biens et services - art. L312-53", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598501", "@num": "L312-61", "#text": "Code des impositions sur les biens et services - art. L312-61", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051658809", "@num": "1", "#text": "Décret n°2025-451 du 22 mai 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051656321", "@nortexte": "ECOE2503925D", "@numtexte": "2025-451", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2025-05-22" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000029799278", "@nor": "FCPD1411210D", "@num": "2014-1395", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2014-1395 du 24 novembre 2014 relatif aux modalités de remboursement de certains droits et taxes perçus par l'administration des douanes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029799278", "@c_titre_court": "DÉCRET n°2014-1395 du 24 novembre 2014" }, { "@fin": "2999-01-01", "#text": "Décret n° 2014-1395 du 24 novembre 2014 relatif aux modalités de remboursement de certains droits et taxes perçus par l'administration des douanes", "@debut": "2015-04-01", "@id_txt": "LEGITEXT000029800384", "@c_titre_court": "DÉCRET n°2014-1395 du 24 novembre 2014" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2014-11-26", "@date_signature": "2014-11-24", "@num_parution_jo": "0273" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051658834", "@fin": "2999-01-01", "@num": "5 bis", "@etat": "VIGUEUR", "@debut": "2025-05-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions du présent décret ne sont pas applicables aux demandes de remboursement d'accise résultant de l'application des tarifs réduits prévus par les articles L. 312-51, L. 312-52, L. 312-53 et L. 312-61 du code des impositions sur les biens et services.

" } }, "LEGIARTI000044603719": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-61", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-08-18", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603719", "URL": "article/LEGI/ARTI/00/00/44/60/37/LEGIARTI000044603719.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043828999", "@num": "32", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 32, II (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000051659508", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000051658834", "@num": "5 bis", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 5 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@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": "LEGIARTI000044598455", "@num": "L312-42", "#text": "Code des impositions sur les biens et services - art. L312-42 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000049793512", "@num": "37-12", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37-12 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000049089027", "#text": "Décret n°2024-76 du 2 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049085120", "@nortexte": "ECOE2402073D", "@numtexte": "2024-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-02" }, { "@id": "LEGIARTI000050811253", "@num": "1", "#text": "Décret n°2024-76 du 2 février 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049085120", "@nortexte": "ECOE2402073D", "@numtexte": "2024-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-02" }, { "@id": "LEGIARTI000049791566", "@num": "3", "#text": "Décret n°2024-599 du 26 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049790203", "@nortexte": "ECOD2413637D", "@numtexte": "2024-599", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@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": "LEGIARTI000049791946", "@num": "1", "#text": "Décret n°2024-605 du 26 juin 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050807494", "#text": "Arrêté du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806828", "@nortexte": "BCPE2433669A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-21" }, { "@id": "LEGITEXT000050809375", "#text": "Décret n°2024-1198 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806777", "@nortexte": "BCPE2433668D", "@numtexte": "2024-1198", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGITEXT000051658791", "#text": "Décret n°2025-451 du 22 mai 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051656321", "@nortexte": "ECOE2503925D", "@numtexte": "2025-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-05-22" }, { "@id": "LEGIARTI000006585195", "@num": "L722-2", "#text": "Code rural - art. 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\n

\n
Relèvent d'un tarif réduit de l'accise les fiouls lourds, gazoles, gaz de pétrole liquéfiés combustible et gaz naturels carburant ou combustible consommés pour les besoins de travaux agricoles au sens de l'article L. 722-2 du code rural et de la pêche maritime ou de travaux forestiers au sens de l'article L. 722-3 du même code.

Par dérogation à l'article L. 312-42, pour les gaz naturel carburant et les fiouls lourds, le bénéfice du tarif réduit est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues, selon le cas, par le règlement de minimis dans le secteur agricole ou le règlement de minimis dans le secteur de la pêche et de l'aquaculture.

\n
" } }, "LEGIARTI000044603737": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-53", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603737", "URL": "article/LEGI/ARTI/00/00/44/60/37/LEGIARTI000044603737.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051658834", "@num": "5 bis", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 5 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@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": "LEGIARTI000044603747", "@num": "L312-48", "#text": "Code des impositions sur les biens et services - art. L312-48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598901", "@num": "L421-1", "#text": "Code des impositions sur les biens et services - art. 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\n
Relèvent d'un tarif réduit de l'accise les gazoles consommés pour les besoins de la propulsion des véhicules routiers qui sont utilisés pour le transport de marchandises par des entreprises et qui répondent aux conditions cumulatives suivantes :
1° Ils relèvent des catégories N2 ou N3 au sens du 1° de l'article L. 421-1 ;
2° Leur masse en charge maximale techniquement admissible est supérieure ou égale à 7,5 tonnes. Pour les véhicules tracteurs, il est tenu compte de la masse en charge maximale techniquement admissible de l'ensemble ;
3° Ils sont immatriculés dans l'Union européenne et sont utilisés par des personnes établies sur le territoire de l'Union européenne ou de l'Irlande du Nord.

" } }, "LEGIARTI000044603739": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-52", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603739", "URL": "article/LEGI/ARTI/00/00/44/60/37/LEGIARTI000044603739.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051658834", "@num": "5 bis", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 5 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@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": "LEGIARTI000044598455", "@num": "L312-42", "#text": "Code des impositions sur les biens et services - art. L312-42 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603747", "@num": "L312-48", "#text": "Code des impositions sur les biens et services - art. L312-48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051358819", "@num": "37-17", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37-17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000051358829", "@num": "37-21", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37-21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000051358831", "@num": "37-22", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37-22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000051358845", "@num": "37-29", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37-29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@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": "LEGITEXT000051358375", "#text": "Décret n°2025-255 du 19 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051357638", "@nortexte": "ECOE2501958D", "@numtexte": "2025-255", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-19" }, { "@id": "LEGIARTI000051358383", "@num": "1", "#text": "Décret n°2025-255 du 19 mars 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051357638", "@nortexte": "ECOE2501958D", "@numtexte": "2025-255", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-19" }, { "@id": "LEGITEXT000051658791", "#text": "Décret n°2025-451 du 22 mai 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051656321", "@nortexte": "ECOE2503925D", "@numtexte": "2025-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-05-22" }, { "@id": "LEGIARTI000037988887", "@num": "265 sexies", "#text": "Code des douanes - art. 265 sexies, al. 1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023071051", "@num": "L3121-1", "#text": "Code des transports - art. L3121-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603749", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 2 : Transports", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044603739", "@fin": "2999-01-01", "@num": "L312-52", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

\n
\nRelèvent d'un tarif réduit de l'accise les gazoles et les essences consommés pour les besoins de la propulsion des taxis au sens de l'article L. 3121-1 du code des transports.

L'article L. 312-42 n'est pas applicable au tarif réduit mentionné au premier alinéa dont relève le gazole.

\n
" } }, "LEGIARTI000044603741": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-51", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603741", "URL": "article/LEGI/ARTI/00/00/44/60/37/LEGIARTI000044603741.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037426433", "@num": "5", "#text": "Décret n°2010-1725 du 30 décembre 2010 - art. 5 (sauf tiret 3) (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000023333786", "@nortexte": "EFIE1032658D", "@numtexte": "2010-1725", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000051658834", "@num": "5 bis", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 5 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@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": "LEGIARTI000044603747", "@num": "L312-48", "#text": "Code des impositions sur les biens et services - art. L312-48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598901", "@num": "L421-1", "#text": "Code des impositions sur les biens et services - art. L421-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051358819", "@num": "37-17", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37-17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000051358829", "@num": "37-21", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37-21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000051358831", "@num": "37-22", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37-22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047793383", "@num": "1", "#text": "Décret n°2023-562 du 5 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047792763", "@nortexte": "ECOD2305016D", "@numtexte": "2023-562", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-05" }, { "@id": "LEGITEXT000050125184", "#text": "Arrêté du 24 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050124835", "@nortexte": "ECOD2419315A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-24" }, { "@id": "LEGITEXT000051358375", "#text": "Décret n°2025-255 du 19 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051357638", "@nortexte": "ECOE2501958D", "@numtexte": "2025-255", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-19" }, { "@id": "LEGIARTI000051358383", "@num": "1", "#text": "Décret n°2025-255 du 19 mars 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051357638", "@nortexte": "ECOE2501958D", "@numtexte": "2025-255", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-19" }, { "@id": "LEGITEXT000051658791", "#text": "Décret n°2025-451 du 22 mai 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051656321", "@nortexte": "ECOE2503925D", "@numtexte": "2025-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-05-22" }, { "@id": "LEGIARTI000033469186", "@num": "265 octies", "#text": "Code des douanes - art. 265 octies, al. 1 et 2 (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": "LEGISCTA000044603749", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 2 : Transports", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044603741", "@fin": "2999-01-01", "@num": "L312-51", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Relèvent d'un tarif réduit de l'accise les gazoles et l'électricité consommés pour les besoins de la propulsion des véhicules routiers utilisés pour le transport public collectif routier de personnes qui répondent aux conditions cumulatives suivantes :
1° Ils relèvent des catégories M2 ou M3 au sens du 1° de l'article L. 421-1 ou répondent aux caractéristiques des petits trains touristiques déterminées par arrêté du ministre chargé des transports ;
2° Ils sont immatriculés dans l'Union européenne et sont utilisés par des personnes établies sur le territoire de l'Union européenne et en Irlande du Nord.

" } }, "LEGIARTI000046196796": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-61", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046196796", "URL": "article/LEGI/ARTI/00/00/46/19/67/LEGIARTI000046196796.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043828999", "@num": "32", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 32, II (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000051659508", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000051658834", "@num": "5 bis", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 5 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000044598455", "@num": "L312-42", "#text": "Code des impositions sur les biens et services - art. L312-42 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203751", "@num": "L312-60", "#text": "Code des impositions sur les biens et services - art. 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Relèvent d'un tarif réduit de l'accise les fiouls lourds, gazoles, gaz de pétrole liquéfiés combustible et gaz naturels carburant ou combustible consommés pour les besoins de travaux agricoles au sens de l'article L. 722-2 du code rural et de la pêche maritime ou de travaux forestiers au sens de l'article L. 722-3 du même code.

Par dérogation à l'article L. 312-42, pour les gaz naturels carburant et les fiouls lourds, le bénéfice du tarif réduit est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues, selon le cas, par le règlement de minimis dans le secteur agricole ou le règlement de minimis dans le secteur de la pêche et de l'aquaculture.

" } }, "LEGIARTI000051658809": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051658809", "URL": "article/LEGI/ARTI/00/00/51/65/88/LEGIARTI000051658809.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051659508", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000051658834", "@num": "5 bis", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 5 bis (V)", "@sens": "source", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000051656321", "@nor": "ECOE2503925D", "@num": "2025-451", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2025-451 du 22 mai 2025 modifiant le décret n° 2014-1395 du 24 novembre 2014 relatif aux modalités de remboursement de certains droits et taxes perçus par l'administration des douanes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000051656321", "@c_titre_court": "Décret n°2025-451 du 22 mai 2025" }, { "@fin": "2999-01-01", "#text": "Décret n° 2025-451 du 22 mai 2025 modifiant le décret n° 2014-1395 du 24 novembre 2014 relatif aux modalités de remboursement de certains droits et taxes perçus par l'administration des douanes", "@debut": "2025-05-25", "@id_txt": "LEGITEXT000051658791", "@c_titre_court": "Décret n°2025-451 du 22 mai 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2025-05-24", "@date_signature": "2025-05-22", "@num_parution_jo": "0121" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000051658809", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051656337", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- DÉCRET n°2014-1395 du 24 novembre 2014
\n Art. 1\n
\n

\n
\n
A créé les dispositions suivantes :

- DÉCRET n°2014-1395 du 24 novembre 2014
\n Art. 5 bis\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000051658809", "cible": false, "cidtexte": "JORFTEXT000029799278", "id": "LEGIARTI000051658834", "typelien": "CREE" }, { "article_id": "LEGIARTI000044603739", "cible": true, "cidtexte": "JORFTEXT000029799278", "id": "LEGIARTI000051658834", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044603719", "cible": true, "cidtexte": "JORFTEXT000029799278", "id": "LEGIARTI000051658834", "typelien": "CITATION" }, { "article_id": "LEGIARTI000046196796", "cible": true, "cidtexte": "JORFTEXT000029799278", "id": "LEGIARTI000051658834", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044603737", "cible": true, "cidtexte": "JORFTEXT000029799278", "id": "LEGIARTI000051658834", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044603741", "cible": true, "cidtexte": "JORFTEXT000029799278", "id": "LEGIARTI000051658834", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000051658834", "liens_entrants": true }

Article 5 bis AUTONOME VIGUEUR, en vigueur depuis le 25/05/2025 (Décret n° 2014-1395 du 24 novembre 2014 relatif aux modalités de remboursement de certains droits et taxes perçus par l'administration des douanes)