{ "article": { "LEGIARTI000053511595": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "142", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053511595", "URL": "article/LEGI/ARTI/00/00/53/51/15/LEGIARTI000053511595.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053548201", "@num": "L422-23", "#text": "Code des impositions sur les biens et services - art. L422-23 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053545168", "@num": "L422-24", "#text": "Code des impositions sur les biens et services - art. L422-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053548207", "@num": "L6328-4", "#text": "Code des transports - art. L6328-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053578166", "@fin": "2999-01-01", "#text": "D. - Autres dispositions", "@debut": "2026-02-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053577561", "@fin": "2999-01-01", "#text": "II. - RESSOURCES AFFECTÉES", "@debut": "2026-02-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053511214", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2026-02-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053511218", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2026-02-21" } ] }, "@cid": "JORFTEXT000053508155", "@nor": "CPPX2524517L", "@num": "2026-103", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2026-103 du 19 février 2026 de finances pour 2026 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053508155", "@c_titre_court": "LOI n°2026-103 du 19 février 2026" }, { "@fin": "2999-01-01", "#text": "LOI n° 2026-103 du 19 février 2026 de finances pour 2026 (1)", "@debut": "2026-02-21", "@id_txt": "LEGITEXT000053511213", "@c_titre_court": "LOI n°2026-103 du 19 février 2026" } ], "@date_publi": "2026-02-20", "@date_signature": "2026-02-19", "@num_parution_jo": "0043" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053511595", "@fin": "2999-01-01", "@num": "142", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053509265", "@fin": "2999-01-01", "@num": "142", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des transports
\n Art. L6328-4\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L422-24\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L422-23\n
\n

\n
" } }, "LEGIARTI000053545168": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-24", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000053545168", "URL": "article/LEGI/ARTI/00/00/53/54/51/LEGIARTI000053545168.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000051350575", "@num": "A422-17", "#text": "Code des impositions sur les biens et services - art. A422-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602729", "@num": "L422-20", "#text": "Code des impositions sur les biens et services - art. L422-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047345742", "@num": "5", "#text": "Arrêté du 15 mars 2023 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047342657", "@nortexte": "TREA2307239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-15" }, { "@id": "LEGITEXT000049354175", "#text": "Arrêté du 29 mars 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049346216", "@nortexte": "TREA2406418A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-29" }, { "@id": "LEGIARTI000049354197", "@num": "5", "#text": "Arrêté du 29 mars 2024 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049346216", "@nortexte": "TREA2406418A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-29" }, { "@id": "LEGITEXT000049420781", "#text": "Arrêté du 8 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049418868", "@nortexte": "TREA2407962A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-08" }, { "@id": "LEGITEXT000049792941", "#text": "Arrêté du 14 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790860", "@nortexte": "TREA2415890A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-14" }, { "@id": "LEGITEXT000050918773", "#text": "Arrêté du 20 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050873225", "@nortexte": "ATDA2434890A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-20" }, { "@id": "LEGITEXT000051332536", "#text": "Arrêté du 7 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051329354", "@nortexte": "ATDA2506356A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-03-07" }, { "@id": "LEGITEXT000051348830", "#text": "Arrêté du 12 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051348079", "@nortexte": "ATDA2503633A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-03-12" }, { "@id": "LEGITEXT000051467629", "#text": "Arrêté du 9 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051465963", "@nortexte": "ATDA2508836A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-04-09" }, { "@id": "LEGITEXT000052131027", "#text": "Arrêté du 20 août 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052130542", "@nortexte": "ATDA2523645A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-08-20" }, { "@id": "LEGITEXT000052154580", "#text": "Arrêté du 26 août 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052153277", "@nortexte": "ATDA2523873A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-08-26" }, { "@id": "LEGITEXT000053107951", "#text": "Arrêté du 11 décembre 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053094030", "@nortexte": "TRAA2534212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-11" }, { "@id": "LEGITEXT000053107961", "#text": "Arrêté du 11 décembre 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053094040", "@nortexte": "TRAA2534440A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-12-11" }, { "@id": "LEGITEXT000053485833", "#text": "Arrêté du 12 février 2026 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053484172", "@nortexte": "TRAA2603685A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2026-02-12" }, { "@id": "LEGITEXT000053485848", "#text": "Arrêté du 13 février 2026 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053484186", "@nortexte": "TRAA2604477A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2026-02-13" }, { "@id": "LEGIARTI000053511595", "@num": "142", "#text": "LOI n°2026-103 du 19 février 2026 - art. 142", "@sens": "cible", "@cidtexte": "JORFTEXT000053508155", "@nortexte": "CPPX2524517L", "@numtexte": "2026-103", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2026-02-19" }, { "@id": "LEGIARTI000053511390", "@num": "61", "#text": "LOI n°2026-103 du 19 février 2026 - art. 61", "@sens": "cible", "@cidtexte": "JORFTEXT000053508155", "@nortexte": "CPPX2524517L", "@numtexte": "2026-103", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2026-02-19" }, { "@id": "LEGIARTI000041528857", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies, I, ph. 1, IV bis, al. 1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602731", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Règles générales", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602735", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant de la taxe", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602753", "@fin": "2999-01-01", "#text": "Section 2 : Taxe sur le transport aérien de passagers", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044602721", "@fin": "2026-02-21", "@num": "L422-24", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053545168", "@fin": "2999-01-01", "@num": "L422-24", "@etat": "VIGUEUR", "@debut": "2026-02-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le tarif de péréquation aéroportuaire prévu au 4° de l'article L. 422-20 est identique pour l'ensemble des aérodromes et groupements d'aérodromes des classes 1 à 3 bis. Il est déterminé par arrêté conjoint du ministre chargé du budget et du ministre chargé de l'aviation civile dans la limite supérieure de 1,35 €.

Ce tarif est nul pour les aérodromes ou groupements d'aérodromes de la classe 4.

" } }, "LEGIARTI000053548201": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-23", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000053548201", "URL": "article/LEGI/ARTI/00/00/53/54/82/LEGIARTI000053548201.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l’article 134 de la loi n° 2025-127 du 14 février 2025, ces dispositions entrent en vigueur le 1er avril 2025.

Conformément au III de l’article 134 de la loi n° 2025-127 du 14 février 2025, la perte de recettes résultant pour l'Etat de l'article précité est compensée, à due concurrence, par la création d'une taxe additionnelle à l'accise sur les tabacs prévue au chapitre IV du titre Ier du livre III du code des impositions sur les biens et services.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049804060", "@num": "A422-12", "#text": "Code des impositions sur les biens et services - art. A422-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053446281", "@num": "A422-13", "#text": "Code des impositions sur les biens et services - art. A422-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053446286", "@num": "A422-14", "#text": "Code des impositions sur les biens et services - art. A422-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051350561", "@num": "A422-15", "#text": "Code des impositions sur les biens et services - art. A422-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051350567", "@num": "A422-16", "#text": "Code des impositions sur les biens et services - art. A422-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804056", "@num": "D422-10", "#text": "Code des impositions sur les biens et services - art. D422-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602729", "@num": "L422-20", "#text": "Code des impositions sur les biens et services - art. L422-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599553", "@num": "L422-41", "#text": "Code des impositions sur les biens et services - art. L422-41", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047345736", "@num": "2", "#text": "Arrêté du 15 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047342657", "@nortexte": "TREA2307239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-15" }, { "@id": "LEGIARTI000047345738", "@num": "3", "#text": "Arrêté du 15 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047342657", "@nortexte": "TREA2307239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-15" }, { "@id": "LEGIARTI000047345740", "@num": "4", "#text": "Arrêté du 15 mars 2023 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047342657", "@nortexte": "TREA2307239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-15" }, { "@id": "LEGITEXT000049354175", "#text": "Arrêté du 29 mars 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049346216", "@nortexte": "TREA2406418A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-29" }, { "@id": "LEGIARTI000049354191", "@num": "2", "#text": "Arrêté du 29 mars 2024 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049346216", "@nortexte": "TREA2406418A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-29" }, { "@id": "LEGIARTI000049354193", "@num": "3", "#text": "Arrêté du 29 mars 2024 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049346216", "@nortexte": "TREA2406418A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-29" }, { "@id": "LEGIARTI000049826849", "@num": "4", "#text": "Arrêté du 29 mars 2024 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000049346216", "@nortexte": "TREA2406418A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-29" }, { "@id": "LEGITEXT000049792941", "#text": "Arrêté du 14 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790860", "@nortexte": "TREA2415890A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-14" }, { "@id": "LEGIARTI000053563904", "@num": "134", "#text": "LOI n°2025-127 du 14 février 2025 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051348830", "#text": "Arrêté du 12 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051348079", "@nortexte": "ATDA2503633A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-03-12" }, { "@id": "LEGITEXT000053445277", "#text": "Arrêté du 3 février 2026 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053443950", "@nortexte": "TRAA2536337A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2026-02-03" }, { "@id": "LEGIARTI000053511595", "@num": "142", "#text": "LOI n°2026-103 du 19 février 2026 - art. 142", "@sens": "cible", "@cidtexte": "JORFTEXT000053508155", "@nortexte": "CPPX2524517L", "@numtexte": "2026-103", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2026-02-19" }, { "@id": "LEGIARTI000041528857", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies, IV, al. 1, al. 5, al. 6, al. 8, ph. 2, al. 9, ph. 2 et ph. 3 (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", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044825726", "@num": "L6328-3", "#text": "Code des transports - art. L6328-3", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602731", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Règles générales", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602735", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant de la taxe", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602753", "@fin": "2999-01-01", "#text": "Section 2 : Taxe sur le transport aérien de passagers", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044602723", "@fin": "2022-08-18", "@num": "L422-23", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196619", "@fin": "2023-04-01", "@num": "L422-23", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046872788", "@fin": "2024-04-01", "@num": "L422-23", "@etat": "MODIFIE", "@debut": "2023-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048834290", "@fin": "2025-04-01", "@num": "L422-23", "@etat": "MODIFIE", "@debut": "2024-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048844806", "@fin": "2025-02-16", "@num": "L422-23", "@etat": "MODIFIE_MORT_NE", "@debut": "2025-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051220445", "@fin": "2026-02-21", "@num": "L422-23", "@etat": "MODIFIE", "@debut": "2025-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053548201", "@fin": "2999-01-01", "@num": "L422-23", "@etat": "VIGUEUR", "@debut": "2026-02-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le tarif de sûreté et de sécurité prévu au 3° de l'article L. 422-20 est déterminé, pour chaque aérodrome ou groupement d'aérodromes des classes 1 à 3 au sens de l'article L. 6328-2 du code des transports, de manière à ce que le produit qui en résulte couvre, en complément du produit de la taxe sur le transport aérien de marchandises mentionnée à l'article L. 422-41 et compte tenu des besoins en financement de son exploitation, les coûts mentionnés à l'article L. 6328-3 du code des transports. Il est déterminé par arrêté conjoint du ministre chargé du budget et du ministre chargé de l'aviation civile entre les limites inférieures et supérieures suivantes, en fonction de la classe dont relève l'aérodrome ou le groupement d'aérodromes :

\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

CLASSE DE L'AÉRODROME \n\t\t\tOU DU GROUPEMENT D'AÉRODROMES	MINIMUM \n\t\t\t(€)	Maximum (en €)
1	4,3	\n \n\t\t\t11,8
2	3,5	\n \n\t\t\t10,5
3	2,6	\n \n\t\t\t20

\n\n

Ce tarif est nul pour les aérodromes ou groupements d'aérodromes de la classe 4.

" } }, "LEGIARTI000053548207": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6328-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000053548207", "URL": "article/LEGI/ARTI/00/00/53/54/82/LEGIARTI000053548207.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053151223", "@num": "L422-40", "#text": "Code des impositions sur les biens et services - art. L422-40 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053491838", "@num": "L422-48", "#text": "Code des impositions sur les biens et services - art. L422-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599491", "@num": "L422-20", "#text": "Code des impositions sur les biens et services - art. L422-20", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046885873", "@num": "Annexe 1", "#text": "Arrêté du 27 décembre 2022 - art. Annexe 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046848127", "@nortexte": "TREA2237574A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-27" }, { "@id": "LEGIARTI000050824067", "#text": "Décret n°2024-1201 du 23 décembre 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050822394", "@nortexte": "PTDA2430815D", "@numtexte": "2024-1201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-23" }, { "@id": "LEGITEXT000052131027", "#text": "Arrêté du 20 août 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052130542", "@nortexte": "ATDA2523645A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-08-20" }, { "@id": "LEGITEXT000052154580", "#text": "Arrêté du 26 août 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052153277", "@nortexte": "ATDA2523873A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-08-26" }, { "@id": "LEGIARTI000053005755", "#text": "Arrêté du 25 novembre 2025 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053005195", "@nortexte": "TRAA2529786A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-11-25" }, { "@id": "LEGIARTI000053511595", "@num": "142", "#text": "LOI n°2026-103 du 19 février 2026 - art. 142", "@sens": "cible", "@cidtexte": "JORFTEXT000053508155", "@nortexte": "CPPX2524517L", "@numtexte": "2026-103", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2026-02-19" }, { "@id": "LEGIARTI000048834265", "@num": "L6763-11", "#text": "Code des transports - art. L6763-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834257", "@num": "L6773-12", "#text": "Code des transports - art. L6773-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044839651", "@fin": "2999-01-01", "#text": "Chapitre VIII : Financement de certaines missions de sécurité et assimilées", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023078191", "@fin": "2999-01-01", "#text": "TITRE II : EXPLOITATION DES AÉRODROMES OUVERTS À LA CIRCULATION AÉRIENNE PUBLIQUE", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023078212", "@fin": "2999-01-01", "#text": "LIVRE III : LES AÉRODROMES", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023078492", "@fin": "2999-01-01", "#text": "SIXIÈME PARTIE : AVIATION CIVILE", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023706480", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2010-12-01" } ] }, "@cid": "LEGITEXT000023086525", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des transports", "@debut": "2010-12-01", "@id_txt": "LEGITEXT000023086525", "@c_titre_court": "Code des transports" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044839549", "@fin": "2022-08-18", "@num": "L6328-4", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196482", "@fin": "2026-02-21", "@num": "L6328-4", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053548207", "@fin": "2999-01-01", "@num": "L6328-4", "@etat": "VIGUEUR", "@debut": "2026-02-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est affecté à l'exploitation des aérodromes ou groupements d'aérodromes :
\n
\n1° Au bénéfice du groupement de classe 1 à 3 à l'embarquement duquel les impositions ou fraction d'impositions suivantes sont perçues :
\n
\na) La fraction résultant du tarif de sûreté et de sécurité de la taxe sur le transport aérien de passagers prévu au 3° de l'article L. 422-20 du code des impositions sur les biens et services ;
\n
\nb) La fraction résultant du tarif de sûreté et de sécurité de la taxe sur le transport aérien de marchandises prévu au 2° de l'article L. 422-45 du même code ;
\n
\n2° Au bénéfice des aérodromes et groupements de classes 3 et 4 selon des modalités de répartition déterminées par arrêté conjoint des ministres chargés du budget et de l'aviation civile visant à assurer la couverture des coûts éligibles mentionnés à l'article L. 6328-3, la fraction résultant du tarif de péréquation aéroportuaire prévu au 4° de l'article L. 422-20 du code des impositions sur les biens et services. Le produit de la taxe perçue sur les embarquements réalisés en Polynésie française, en Nouvelle-Calédonie, à Saint-Barthélemy et à Saint-Martin est réparti entre les aérodromes de chacune de ces collectivités.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000053548207", "cible": true, "cidtexte": "JORFTEXT000053508155", "id": "LEGIARTI000053511595", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000053545168", "cible": true, "cidtexte": "JORFTEXT000053508155", "id": "LEGIARTI000053511595", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000053548201", "cible": true, "cidtexte": "JORFTEXT000053508155", "id": "LEGIARTI000053511595", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000053511595", "liens_entrants": true }

Article 142 ENTIEREMENT_MODIF (LOI n° 2026-103 du 19 février 2026 de finances pour 2026 (1))