{ "article": { "LEGIARTI000052232261": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A433-5", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2027-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000052232261", "URL": "article/LEGI/ARTI/00/00/52/23/22/LEGIARTI000052232261.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 2027.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000052224808", "@num": "2", "#text": "Arrêté du 8 septembre 2025 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000052212390", "@nortexte": "ECOE2515084A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-09-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000052227174", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Tarifs applicables aux installations d'entreposage de substances radioactives", "@debut": "2026-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000052227180", "@fin": "2999-01-01", "#text": "Sous-section 1 : Montant de la taxe", "@debut": "2026-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000052227182", "@fin": "2999-01-01", "#text": "Section 1 : Taxe sur les installations nucléaires de base concourant à la gestion des substances radioactives", "@debut": "2026-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000052227184", "@fin": "2999-01-01", "#text": "Chapitre III : SÛRETÉ ET DÉCHETS", "@debut": "2026-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000052227186", "@fin": "2999-01-01", "#text": "Titre III : ENVIRONNEMENT", "@debut": "2026-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049803860", "@fin": "2999-01-01", "#text": "Livre IV : DISPOSITIFS SECTORIELS", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049802033", "@fin": "2999-01-01", "#text": "PARTIE RÉGLEMENTAIRE", "@debut": "2025-01-01" } ] }, "@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_DIFF", "LIEN_ART": { "@id": "LEGIARTI000052230537", "@fin": "2027-01-01", "@num": "A433-5", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000052232261", "@fin": "2999-01-01", "@num": "A433-5", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour les installations mentionnées au 1° de l'article L. 433-4, 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\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\t0,299	\n \n\t\t\t0,250

" } }, "LEGIARTI000052224808": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000052224808", "URL": "article/LEGI/ARTI/00/00/52/22/48/LEGIARTI000052224808.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000052231994", "@num": "A322-41", "#text": "Code des impositions sur les biens et services - art. A322-41 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052232083", "@num": "A322-43", "#text": "Code des impositions sur les biens et services - art. A322-43 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052232103", "@num": "A322-46", "#text": "Code des impositions sur les biens et services - art. A322-46 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052232116", "@num": "A322-49", "#text": "Code des impositions sur les biens et services - art. A322-49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052232156", "@num": "A322-52", "#text": "Code des impositions sur les biens et services - art. A322-52 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052232194", "@num": "A322-53", "#text": "Code des impositions sur les biens et services - art. A322-53 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052232215", "@num": "A433-2", "#text": "Code des impositions sur les biens et services - art. A433-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052232243", "@num": "A433-4", "#text": "Code des impositions sur les biens et services - art. A433-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052232261", "@num": "A433-5", "#text": "Code des impositions sur les biens et services - art. A433-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052232274", "@num": "A433-7", "#text": "Code des impositions sur les biens et services - art. A433-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@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": "LEGIARTI000052224808", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000052212402", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services

Art. A322-41, Art. A322-42, Art. A322-43, Art. A322-46, Art. A322-49, Art. A322-52, Art. A322-53, Art. A433-2, Art. A433-4, Art. A433-5, Art. A433-7

" } } }, "article_lien": [ { "article_id": "LEGIARTI000052224808", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000052232261", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000052232261", "liens_entrants": true }

Article A433-5 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/01/2027 (Code des impositions sur les biens et services)