{ "article": { "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.

" } }, "LEGIARTI000044602495": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L423-51", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-08-18", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044602495", "URL": "article/LEGI/ARTI/00/00/44/60/24/LEGIARTI000044602495.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045011244", "@num": "1", "#text": "Arrêté du 22 décembre 2011 - art. 1, al. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000025055944", "@nortexte": "BCRD1135296A", "@typelien": "CONCORDANCE", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000025093965", "@num": "2", "#text": "Arrêté du 22 décembre 2011 - art. 2, al. 3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000025055944", "@nortexte": "BCRD1135296A", "@typelien": "CONCORDANCE", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@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": "LEGISCTA000044598045", "#text": "Code des impositions sur les biens et services - Chapitre III : RÈGLES PARTICULIÈRES (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048897930", "@num": "10-2", "#text": "Arrêté du 13 décembre 2022 - art. 10-2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000048875493", "@num": "1", "#text": "Arrêté du 22 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048678669", "@nortexte": "ECOE2333445A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-22" }, { "@id": "LEGITEXT000050920902", "#text": "Arrêté du 26 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050872796", "@nortexte": "ECOE2435208A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-26" }, { "@id": "LEGITEXT000053321855", "#text": "Arrêté du 24 décembre 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" }, { "@id": "LEGIARTI000033034764", "@num": "285 quater", "#text": "Code des douanes - art. 285 quater, al. 1, ph. 2, al. 8, ph. 1, ph. 4 et 5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602505", "@fin": "2999-01-01", "#text": "Section 4 : Taxe sur le transport maritime de passagers à destination d'espaces naturels protégés", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602631", "@fin": "2999-01-01", "#text": "Chapitre III : NAVIGATIONS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044602495", "@fin": "2022-08-18", "@num": "L423-51", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046196550", "@fin": "2026-09-01", "@num": "L423-51", "@etat": "ABROGE_DIFF", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053150526", "@fin": "2999-01-01", "@num": "L423-51", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le montant de la taxe est égal à 6,542 % du prix hors taxe sur la valeur ajoutée du transport entre le lieu d'embarquement et l'espace naturel protégé, dans la limite, en 2021, de 1,71 euro par passager.

La limite mentionnée au premier alinéa est indexée sur l'inflation dans les conditions prévues au chapitre III du titre III du livre Ier.

" } }, "LEGIARTI000046196550": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L423-51", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-09-01", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046196550", "URL": "article/LEGI/ARTI/00/00/46/19/65/LEGIARTI000046196550.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045011244", "@num": "1", "#text": "Arrêté du 22 décembre 2011 - art. 1, al. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000025055944", "@nortexte": "BCRD1135296A", "@typelien": "CONCORDANCE", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000025093965", "@num": "2", "#text": "Arrêté du 22 décembre 2011 - art. 2, al. 3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000025055944", "@nortexte": "BCRD1135296A", "@typelien": "CONCORDANCE", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGISCTA000044598039", "#text": "Code des impositions sur les biens et services - Chapitre II : INDEXATIONS (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827523", "@num": "9", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000048897930", "@num": "10-2", "#text": "Arrêté du 13 décembre 2022 - art. 10-2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000048875493", "@num": "1", "#text": "Arrêté du 22 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048678669", "@nortexte": "ECOE2333445A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-22" }, { "@id": "LEGITEXT000050920902", "#text": "Arrêté du 26 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050872796", "@nortexte": "ECOE2435208A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-26" }, { "@id": "LEGITEXT000053321855", "#text": "Arrêté du 24 décembre 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" }, { "@id": "LEGIARTI000033034764", "@num": "285 quater", "#text": "Code des douanes - art. 285 quater, al. 1, ph. 2, al. 8, ph. 1, ph. 4 et 5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602505", "@fin": "2999-01-01", "#text": "Section 4 : Taxe sur le transport maritime de passagers à destination d'espaces naturels protégés", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602631", "@fin": "2999-01-01", "#text": "Chapitre III : NAVIGATIONS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044602495", "@fin": "2022-08-18", "@num": "L423-51", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046196550", "@fin": "2026-09-01", "@num": "L423-51", "@etat": "ABROGE_DIFF", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053150526", "@fin": "2999-01-01", "@num": "L423-51", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La limite mentionnée au premier alinéa est indexée sur l'inflation dans les conditions prévues au chapitre II du titre III du livre Ier.

" } }, "LEGIARTI000053150526": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L423-51", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053150526", "URL": "article/LEGI/ARTI/00/00/53/15/05/LEGIARTI000053150526.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 49 de l'ordonnance n° 2025-1247 du 17 décembre 2025, ces dispositions, dans leur rédaction issue de ladite ordonnance, entrent en vigueur le 1^er septembre 2026.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045011244", "@num": "1", "#text": "Arrêté du 22 décembre 2011 - art. 1, al. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000025055944", "@nortexte": "BCRD1135296A", "@typelien": "CONCORDANCE", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000025093965", "@num": "2", "#text": "Arrêté du 22 décembre 2011 - art. 2, al. 3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000025055944", "@nortexte": "BCRD1135296A", "@typelien": "CONCORDANCE", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGISCTA000044598039", "#text": "Code des impositions sur les biens et services", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048897930", "@num": "10-2", "#text": "Arrêté du 13 décembre 2022 - art. 10-2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000048875493", "@num": "1", "#text": "Arrêté du 22 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048678669", "@nortexte": "ECOE2333445A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-22" }, { "@id": "LEGITEXT000050920902", "#text": "Arrêté du 26 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050872796", "@nortexte": "ECOE2435208A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-26" }, { "@id": "LEGIARTI000053100821", "@num": "4", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGITEXT000053321855", "#text": "Arrêté du 24 décembre 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053229989", "@nortexte": "CPPE2534454A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-24" }, { "@id": "LEGIARTI000033034764", "@num": "285 quater", "#text": "Code des douanes - art. 285 quater, al. 1, ph. 2, al. 8, ph. 1, ph. 4 et 5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602505", "@fin": "2999-01-01", "#text": "Section 4 : Taxe sur le transport maritime de passagers à destination d'espaces naturels protégés", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602631", "@fin": "2999-01-01", "#text": "Chapitre III : NAVIGATIONS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044602495", "@fin": "2022-08-18", "@num": "L423-51", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046196550", "@fin": "2026-09-01", "@num": "L423-51", "@etat": "ABROGE_DIFF", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053150526", "@fin": "2999-01-01", "@num": "L423-51", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le montant de la taxe est égal à 6,542 % du prix du transport entre le lieu d'embarquement et l'espace naturel protégé, dans la limite, en 2021, de 1,71 euro par passager.

La limite mentionnée au premier alinéa est indexée sur l'inflation dans les conditions prévues au chapitre II du titre III du livre Ier.

" } }, "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
" } } }, "article_lien": [ { "article_id": "LEGIARTI000053321893", "cible": false, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000053330498", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000044602495", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000053330498", "typelien": "CITATION" }, { "article_id": "LEGIARTI000046196550", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000053330498", "typelien": "CITATION" }, { "article_id": "LEGIARTI000053150526", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000053330498", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000053330498", "liens_entrants": true }

Article A423-16 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2026 (Code des impositions sur les biens et services)