{ "article": { "LEGIARTI000052229973": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A322-55", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000052229973", "URL": "article/LEGI/ARTI/00/00/52/22/99/LEGIARTI000052229973.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 4 de l'arrêté du 8 septembre 2025 (NOR : ECOE2515084A), ces dispositions, dans leur rédaction issue de l'arrêté précité, entrent en vigueur le 1er janvier 2026.

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Les échéances prévues à l'article D. 322-54 sont :
\n
1° Le trentième jour suivant la date du fait générateur mentionné au 1° de l'article L. 322-48 ;
\n
2° Le 31 janvier de l'année au cours de laquelle le fait générateur mentionné au 2° du même article est intervenu.

" } }, "LEGIARTI000051214045": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L322-48", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051214045", "URL": "article/LEGI/ARTI/00/00/51/21/40/LEGIARTI000051214045.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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Le fait générateur de la taxe intervient :

1° Au début de l'activité de l'installation ;

2° Le premier jour de chaque année civile, autre que celle au cours de laquelle intervient l'événement mentionné au 1°, au cours de laquelle l'installation est en activité ou à l'arrêt.

" } }, "LEGIARTI000052224806": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000052224806", "URL": "article/LEGI/ARTI/00/00/52/22/48/LEGIARTI000052224806.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000052229958", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 5 : Tarifs applicables aux autr... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052229806", "@num": "A322-41", "#text": "Code des impositions sur les biens et services - art. A322-41 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052229804", "@num": "A322-42", "#text": "Code des impositions sur les biens et services - art. A322-42 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052229802", "@num": "A322-43", "#text": "Code des impositions sur les biens et services - art. A322-43 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052229909", "@num": "A322-46", "#text": "Code des impositions sur les biens et services - art. A322-46 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052229918", "@num": "A322-49", "#text": "Code des impositions sur les biens et services - art. A322-49 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052229942", "@num": "A322-52", "#text": "Code des impositions sur les biens et services - art. A322-52 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052229962", "@num": "A322-53", "#text": "Code des impositions sur les biens et services - art. A322-53 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052229973", "@num": "A322-55", "#text": "Code des impositions sur les biens et services - art. A322-55 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052229988", "@num": "A322-57", "#text": "Code des impositions sur les biens et services - art. A322-57 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052229990", "@num": "A322-58", "#text": "Code des impositions sur les biens et services - art. A322-58 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052230609", "@num": "A433-11", "#text": "Code des impositions sur les biens et services - art. A433-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052230624", "@num": "A433-13", "#text": "Code des impositions sur les biens et services - art. A433-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052230091", "@num": "A433-2", "#text": "Code des impositions sur les biens et services - art. A433-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052230535", "@num": "A433-4", "#text": "Code des impositions sur les biens et services - art. A433-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052230537", "@num": "A433-5", "#text": "Code des impositions sur les biens et services - art. A433-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052230577", "@num": "A433-7", "#text": "Code des impositions sur les biens et services - art. A433-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052230598", "@num": "A433-9", "#text": "Code des impositions sur les biens et services - art. A433-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000052212390", "@nor": "ECOE2515084A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 8 septembre 2025 relatif à la taxe sur les installations nucléaires de base relevant du secteur énergétique et assimilées et à la taxe sur les installations nucléaires de base concourant à la gestion des substances radioactives", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000052212390", "@c_titre_court": "Arrêté du 8 septembre 2025" }, { "@fin": "2999-01-01", "#text": "Arrêté du 8 septembre 2025 relatif à la taxe sur les installations nucléaires de base relevant du secteur énergétique et assimilées et à la taxe sur les installations nucléaires de base concourant à la gestion des substances radioactives", "@debut": "2025-09-10", "@id_txt": "LEGITEXT000052224796", "@c_titre_court": "Arrêté du 8 septembre 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2025-09-09", "@date_signature": "2025-09-08", "@num_parution_jo": "0209" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000052224806", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000052212400", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. A322-41, Art. A322-42, Art. A322-43\n
\n

Article A322-55 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/01/2026 (Code des impositions sur les biens et services)