{ "article": { "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.

" } }, "LEGIARTI000044602659": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-45", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044602659", "URL": "article/LEGI/ARTI/00/00/44/60/26/LEGIARTI000044602659.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGISCTA000044599453", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Montant des taxes (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196591", "@num": "L422-46", "#text": "Code des impositions sur les biens et services - art. L422-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602653", "@num": "L422-48", "#text": "Code des impositions sur les biens et services - art. L422-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046521625", "@num": "1", "#text": "Arrêté du 20 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046520416", "@nortexte": "TREA2229532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-20" }, { "@id": "LEGIARTI000053330555", "@num": "10", "#text": "Arrêté du 13 décembre 2022 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGITEXT000049585393", "#text": "Arrêté du 23 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049584327", "@nortexte": "TREA2232530A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-05-23" }, { "@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": "LEGIARTI000041528857", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies, I, ph. 1, II, 1, al. 4, al. 5, al. 6, al. 7, IV, al. 7, al. 12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044825724", "@num": "L6328-2", "#text": "Code des transports - art. L6328-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051220437", "@num": "L6328-7", "#text": "Code des transports - art. L6328-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048323164", "@num": "R6313-3", "#text": "Code des transports - art. R6313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051228554", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602669", "@fin": "2999-01-01", "#text": "Section 3 : Taxe sur le transport aérien de marchandises", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602795", "@fin": "2999-01-01", "#text": "Chapitre II : TRANSPORT AÉRIEN", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044602659", "@fin": "2999-01-01", "@num": "L422-45", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le montant de la taxe est égal au produit de la masse mensuelle des marchandises, exprimée en tonnes, par la somme des termes suivants :

1° Un tarif de l'aviation civile fixé, pour l'année 2021, à 1,38 € par tonne. A compter de 2022, ce tarif est indexé sur l'inflation dans les conditions prévues à la sous-section 2 de la section 1 du présent chapitre ;

2° Un tarif de sûreté et de sécurité égal à 1 € par tonne et propre aux aérodromes et groupements d'aérodromes des classes 1 à 3 au sens de l'article L. 6328-2 du code des transports.

La masse prise en compte est, pour chaque redevable, arrondie à l'unité inférieure sur une base mensuelle.

" } }, "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": "LEGIARTI000053330520", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000044602659", "cible": true, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000053330520", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000053330520", "liens_entrants": true }

Article A422-30 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/04/2026 (Code des impositions sur les biens et services)