{ "article": { "LEGIARTI000052230535": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A433-4", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2027-01-01", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000052230535", "URL": "article/LEGI/ARTI/00/00/52/23/05/LEGIARTI000052230535.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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Pour chaque sous-catégorie d'installations mentionnée à l'article D. 433-3, le tarif annuel de base, exprimé en millions d'euros, est le suivant :
\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tSous-catégorie d'installation	\n \n\t\t\tTarif de base en activité \n \n\t\t\t(M €)	\n \n\t\t\tTarif de base à l'arrêt \n \n\t\t\t(M €)
\n \n\t\t\tPetites installations	\n \n\t\t\t0,450	\n \n\t\t\t0,425
\n \n\t\t\tInstallations moyennes	\n \n\t\t\t0,474	\n \n\t\t\t0,437
\n \n\t\t\tGrandes installations	\n \n\t\t\t0,499	\n \n\t\t\t0,450

" } }, "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

Sous-catégorie d'installation	Tarif de base en activité (M €)	Tarif de base à l'arrêt (M €)
Petites installations	0,450	0,425
Installations moyennes	0,474	0,437
Grandes installations	0,499	0,450

Article A433-4 AUTONOME VIGUEUR_DIFF, en vigueur du 01/01/2026 au 01/01/2027 (Code des impositions sur les biens et services)