{ "article": { "LEGIARTI000053321893": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053321893", "URL": "article/LEGI/ARTI/00/00/53/32/18/LEGIARTI000053321893.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053330513", "@num": "A132-2", "#text": "Code des impositions sur les biens et services - art. A132-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053330508", "@num": "A421-52", "#text": "Code des impositions sur les biens et services - art. A421-52 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053330505", "@num": "A421-53", "#text": "Code des impositions sur les biens et services - art. A421-53 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053330528", "@num": "A422-1", "#text": "Code des impositions sur les biens et services - art. A422-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053330520", "@num": "A422-30", "#text": "Code des impositions sur les biens et services - art. A422-30 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053330524", "@num": "A422-8", "#text": "Code des impositions sur les biens et services - art. A422-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053330498", "@num": "A423-16", "#text": "Code des impositions sur les biens et services - art. A423-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000053229989", "@nor": "CPPE2534454A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 24 décembre 2025 constatant les tarifs de certaines impositions sur les biens et services pour l'année 2026", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053229989", "@c_titre_court": "Arrêté du 24 décembre 2025" }, { "@fin": "2999-01-01", "#text": "Arrêté du 24 décembre 2025 constatant les tarifs de certaines impositions sur les biens et services pour l'année 2026", "@debut": "2026-01-01", "@id_txt": "LEGITEXT000053321855", "@c_titre_court": "Arrêté du 24 décembre 2025" } ], "@ministere": "Ministère de l'action et des comptes publics", "@date_publi": "2025-12-31", "@date_signature": "2025-12-24", "@num_parution_jo": "0306" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053321893", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053230027", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. A422-1, Art. A422-8, Art. A422-30\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. A132-2, Art. A421-52, Art. A421-53, Art. A423-16\n
\n

\n
" } }, "LEGIARTI000053330498": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A423-16", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053330498", "URL": "article/LEGI/ARTI/00/00/53/33/04/LEGIARTI000053330498.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 3 de l'arrêté du 24 décembre 2025 (NOR : CPPE2534454A), ces dispositions, dans leur rédaction issue de l'article 1er de l'arrêté précité, entrent en vigueur le 1er janvier 2026.

" }, "LIENS": { "LIEN": [ { "#text": "Décret n°2024-610 du 26 juin 2024 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000049796799", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000044599725", "@num": "L423-51", "#text": "Code des impositions sur les biens et services - art. L423-51", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000053321855", "#text": "Arrêté du 24 décembre 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" }, { "@id": "LEGIARTI000053321893", "@num": "1", "#text": "Arrêté du 24 décembre 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000049804200", "@fin": "2999-01-01", "#text": "Sous-section 2 : Montant de la taxe", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049804194", "@fin": "2999-01-01", "#text": "Section 4 : Taxe sur le transport maritime de passagers à destination d'espaces naturels protégés", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049804148", "@fin": "2999-01-01", "#text": "Chapitre III : NAVIGATIONS", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049803866", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2025-01-01" } ] }, "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": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000049804202", "@fin": "2025-01-01", "@num": "A423-16", "@etat": "MODIFIE_MORT_NE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000050931959", "@fin": "2026-01-01", "@num": "A423-16", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053330498", "@fin": "2999-01-01", "@num": "A423-16", "@etat": "VIGUEUR", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La limite du montant de la taxe mentionnée à l'article L. 423-51 est égale, en 2026, à 1,96 € par passager.

" } }, "LEGIARTI000053330505": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A421-53", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053330505", "URL": "article/LEGI/ARTI/00/00/53/33/05/LEGIARTI000053330505.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "#text": "Décret n°2024-610 du 26 juin 2024 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000049796799", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000049804014", "@num": "A421-52", "#text": "Code des impositions sur les biens et services - art. A421-52 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000053321855", "#text": "Arrêté du 24 décembre 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" }, { "@id": "LEGIARTI000053321893", "@num": "1", "#text": "Arrêté du 24 décembre 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000049804012", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe sur la distance parcourue sur le réseau autoroutier concédé", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049804010", "@fin": "2999-01-01", "#text": "Section 5 : Taxes sur les autoroutes concédées", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049803868", "@fin": "2999-01-01", "#text": "Chapitre Ier : DÉPLACEMENTS ROUTIERS", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049803866", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2025-01-01" } ] }, "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": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000049804016", "@fin": "2024-12-29", "@num": "A421-53", "@etat": "MODIFIE_MORT_NE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000050864647", "@fin": "2026-01-01", "@num": "A421-53", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053330505", "@fin": "2999-01-01", "@num": "A421-53", "@etat": "VIGUEUR", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En 2026, le tarif unitaire de la taxe est égal à 8,13 € par 1 000 kilomètres parcourus.

" } }, "LEGIARTI000053330508": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A421-52", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053330508", "URL": "article/LEGI/ARTI/00/00/53/33/05/LEGIARTI000053330508.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "#text": "Décret n°2024-610 du 26 juin 2024 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000049796799", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000044598043", "@num": "L132-2", "#text": "Code des impositions sur les biens et services - art. L132-2", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599407", "@num": "L421-178", "#text": "Code des impositions sur les biens et services - art. L421-178", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000053321855", "#text": "Arrêté du 24 décembre 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" }, { "@id": "LEGIARTI000053321893", "@num": "1", "#text": "Arrêté du 24 décembre 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000049804012", "@fin": "2999-01-01", "#text": "Sous-section 1 : Taxe sur la distance parcourue sur le réseau autoroutier concédé", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049804010", "@fin": "2999-01-01", "#text": "Section 5 : Taxes sur les autoroutes concédées", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049803868", "@fin": "2999-01-01", "#text": "Chapitre Ier : DÉPLACEMENTS ROUTIERS", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049803866", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2025-01-01" } ] }, "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": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000049804014", "@fin": "2024-12-29", "@num": "A421-52", "@etat": "MODIFIE_MORT_NE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000050864651", "@fin": "2026-01-01", "@num": "A421-52", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053330508", "@fin": "2999-01-01", "@num": "A421-52", "@etat": "VIGUEUR", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En application des articles L. 132-2 et L. 421-178, le tarif mentionné à l'article A. 421-53 est déterminé à partir des données suivantes :

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

DÉSIGNATION DE LA DONNÉE	VALEUR DE LA DONNÉE
Indice des prix à la consommation de l'ensemble des ménages en France sur l'ensemble hors tabac publié par l'Institut national de la statistique et des études économiques pour le mois de novembre 2024	118,66
\n Indice des prix à la consommation de l'ensemble des ménages en France sur l'ensemble hors tabac publié par l'Institut national de la statistique et des études économiques pour le mois de novembre 2025 \n	119,67

\n\n
" } }, "LEGIARTI000053330513": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A132-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053330513", "URL": "article/LEGI/ARTI/00/00/53/33/05/LEGIARTI000053330513.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "#text": "Décret n°2024-610 du 26 juin 2024 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000049796799", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000044598043", "@num": "L132-2", "#text": "Code des impositions sur les biens et services - art. L132-2", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000053321855", "#text": "Arrêté du 24 décembre 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" }, { "@id": "LEGIARTI000053321893", "@num": "1", "#text": "Arrêté du 24 décembre 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000049803598", "@fin": "2999-01-01", "#text": "Chapitre II : INDEXATIONS", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049803592", "@fin": "2999-01-01", "#text": "Titre III : MONTANT", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049803568", "@fin": "2999-01-01", "#text": "Livre Ier : DISPOSITIONS GÉNÉRALES", "@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": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000049803602", "@fin": "2025-01-01", "@num": "A132-2", "@etat": "MODIFIE_MORT_NE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000050931987", "@fin": "2026-01-01", "@num": "A132-2", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053330513", "@fin": "2999-01-01", "@num": "A132-2", "@etat": "VIGUEUR", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les paramètres indexés annuellement en application de l'article L. 132-2 sont, pour l'année 2026, déterminés à partir des données suivantes :

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

\n \n\t\t\tDÉSIGNATION DE LA DONNÉE	\n \n\t\t\tVALEUR DE LA DONNÉE
\n Indice des prix à la consommation de l'ensemble des ménages en France sur l'ensemble hors tabac publié par l'Institut national de la statistique et des études économiques pour l'année 2023 \n	116,61
\n Indice des prix à la consommation de l'ensemble des ménages en France sur l'ensemble hors tabac publié par l'Institut national de la statistique et des études économiques pour l'année 2024 \n	118,76

\n\n
" } }, "LEGIARTI000053330520": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A422-30", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053330520", "URL": "article/LEGI/ARTI/00/00/53/33/05/LEGIARTI000053330520.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 3 de l'arrêté du 24 décembre 2025 (NOR : CPPE2534454A), ces dispositions, dans leur rédaction issue du 6° de l'article 1er de l'arrêté précité, entrent en vigueur le 1er avril 2026.

" }, "LIENS": { "LIEN": [ { "#text": "Décret n°2024-610 du 26 juin 2024 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000049796799", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000044599561", "@num": "L422-45", "#text": "Code des impositions sur les biens et services - art. L422-45", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000053321855", "#text": "Arrêté du 24 décembre 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" }, { "@id": "LEGIARTI000053321893", "@num": "1", "#text": "Arrêté du 24 décembre 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000049804110", "@fin": "2999-01-01", "#text": "Section 3 : Taxe sur le transport aérien de marchandises", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049804018", "@fin": "2999-01-01", "#text": "Chapitre II : TRANSPORT AÉRIEN", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049803866", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2025-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049804112", "@fin": "2025-04-01", "@num": "A422-30", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000050931974", "@fin": "2026-04-01", "@num": "A422-30", "@etat": "ABROGE_DIFF", "@debut": "2025-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053330520", "@fin": "2999-01-01", "@num": "A422-30", "@etat": "VIGUEUR_DIFF", "@debut": "2026-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le tarif de l'aviation civile mentionné au 1° de l'article L. 422-45 est, du 1^eravril 2026 au 31 mars 2027, égal à 1,55 € par tonne.

" } }, "LEGIARTI000053330524": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A422-8", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053330524", "URL": "article/LEGI/ARTI/00/00/53/33/05/LEGIARTI000053330524.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 3 de l'arrêté du 24 décembre 2025 (NOR : CPPE2534454A), ces dispositions, dans leur rédaction issue du 5° de l'article 1er de l'arrêté précité, entrent en vigueur le 1er avril 2026.

" }, "LIENS": { "LIEN": [ { "#text": "Décret n°2024-610 du 26 juin 2024 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000049796799", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000044599493", "@num": "L422-21", "#text": "Code des impositions sur les biens et services - art. L422-21", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000051760842", "#text": "Arrêté du 10 juin 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051760114", "@nortexte": "ECOE2508754A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-06-10" }, { "@id": "LEGITEXT000053321855", "#text": "Arrêté du 24 décembre 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" }, { "@id": "LEGIARTI000053321893", "@num": "1", "#text": "Arrêté du 24 décembre 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000049804046", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Tarif de l'aviation civile", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049804044", "@fin": "2999-01-01", "#text": "Sous-section 2 : Montant de la taxe", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049804038", "@fin": "2999-01-01", "#text": "Section 2 : Taxe sur le transport aérien de passagers", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049804018", "@fin": "2999-01-01", "#text": "Chapitre II : TRANSPORT AÉRIEN", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049803866", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2025-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049804048", "@fin": "2025-04-01", "@num": "A422-8", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000050931978", "@fin": "2025-06-20", "@num": "A422-8", "@etat": "MODIFIE", "@debut": "2025-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051763840", "@fin": "2026-04-01", "@num": "A422-8", "@etat": "ABROGE_DIFF", "@debut": "2025-06-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053330524", "@fin": "2999-01-01", "@num": "A422-8", "@etat": "VIGUEUR_DIFF", "@debut": "2026-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le tarif de l'aviation civile mentionné à l'article L. 422-21 est égal, du 1er avril 2026 au 31 mars 2027, aux montants suivants :

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

\n \n\t\t\tDESTINATION FINALE	\n \n\t\t\tTARIF DU 1^erAVRIL 2026 AU 31 MARS 2027 (€)
\n Européenne ou assimilée \n	5,21
Intermédiaire ou lointaine	\n 9,37 \n

\n\n
" } }, "LEGIARTI000053330528": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A422-1", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053330528", "URL": "article/LEGI/ARTI/00/00/53/33/05/LEGIARTI000053330528.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 3 de l'arrêté du 24 décembre 2025 (NOR : CPPE2534454A), ces dispositions, dans leur rédaction issue du 4° de l'article 1er de l'arrêté précité, entrent en vigueur le 1er avril 2026.

" }, "LIENS": { "LIEN": [ { "#text": "Décret n°2024-610 du 26 juin 2024 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000049796799", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000044599457", "@num": "L422-10", "#text": "Code des impositions sur les biens et services - art. L422-10", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599455", "@num": "L422-9", "#text": "Code des impositions sur les biens et services - art. L422-9", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000053321855", "#text": "Arrêté du 24 décembre 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" }, { "@id": "LEGIARTI000053321893", "@num": "1", "#text": "Arrêté du 24 décembre 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000049804022", "@fin": "2999-01-01", "#text": "Sous-section 1 : Montant des taxes", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049804020", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049804018", "@fin": "2999-01-01", "#text": "Chapitre II : TRANSPORT AÉRIEN", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049803866", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2025-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049804024", "@fin": "2025-04-01", "@num": "A422-1", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000050931982", "@fin": "2026-04-01", "@num": "A422-1", "@etat": "ABROGE_DIFF", "@debut": "2025-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053330528", "@fin": "2999-01-01", "@num": "A422-1", "@etat": "VIGUEUR_DIFF", "@debut": "2026-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le taux prévisionnel mentionné à l'article L. 422-10 à partir duquel sont déterminés les paramètres indexés dans les conditions prévues à l'article L. 422-9 est égal, pour l'année 2026, à 1,3 %.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000053330498", "cible": true, "cidtexte": "JORFTEXT000053229989", "id": "LEGIARTI000053321893", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000053330505", "cible": true, "cidtexte": "JORFTEXT000053229989", "id": "LEGIARTI000053321893", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000053330508", "cible": true, "cidtexte": "JORFTEXT000053229989", "id": "LEGIARTI000053321893", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000053330513", "cible": true, "cidtexte": "JORFTEXT000053229989", "id": "LEGIARTI000053321893", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000053330520", "cible": true, "cidtexte": "JORFTEXT000053229989", "id": "LEGIARTI000053321893", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000053330524", "cible": true, "cidtexte": "JORFTEXT000053229989", "id": "LEGIARTI000053321893", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000053330528", "cible": true, "cidtexte": "JORFTEXT000053229989", "id": "LEGIARTI000053321893", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000053321893", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Arrêté du 24 décembre 2025 constatant les tarifs de certaines impositions sur les biens et services pour l'année 2026)