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L'affectation du produit de la taxe est déterminée par l'article L. 321-17-3 du code de l'énergie.

" } }, "LEGIARTI000053511591": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "140", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053511591", "URL": "article/LEGI/ARTI/00/00/53/51/15/LEGIARTI000053511591.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053548164", "@num": "L322-69", "#text": "Code des impositions sur les biens et services - art. L322-69 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053531955", "@num": "L322-82", "#text": "Code des impositions sur les biens et services - art. L322-82 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053531958", "@num": "L321-17-3", "#text": "Code de l'énergie - art. L321-17-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053564732", "@num": "L337-3-1", "#text": "Code de l'énergie - art. L337-3-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053548191", "@num": "L337-3-2", "#text": "Code de l'énergie - art. L337-3-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053548186", "@num": "L337-3-3", "#text": "Code de l'énergie - art. L337-3-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053534712", "@num": "L337-3-3-1", "#text": "Code de l'énergie - art. L337-3-3-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053534714", "@num": "L337-3-3-2", "#text": "Code de l'énergie - art. L337-3-3-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053548179", "@num": "L337-3-6", "#text": "Code de l'énergie - art. L337-3-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053548170", "@num": "L363-7", "#text": "Code de l'énergie - art. L363-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@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": "LEGIARTI000053511591", "@fin": "2999-01-01", "@num": "140", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053509245", "@fin": "2999-01-01", "@num": "140", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A créé les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L322-82\n
\n

A créé les dispositions suivantes :

- Code de l'énergie
\n Art. L321-17-3\n
\n

A créé les dispositions suivantes :

- Code de l'énergie
\n Art. L337-3-3-1, Art. L337-3-3-2\n
\n

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. L322-69\n
\n

A modifié les dispositions suivantes :

- Code de l'énergie
\nArt. L337-3-1, Art. L337-3-2, Art. L337-3-3, Art. L337-3-6, Art. L363-7\n
\n

" } } }, "article_lien": [ { "article_id": "LEGIARTI000053511591", "cible": false, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000053531955", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000053531955", "liens_entrants": true }

Article L322-82 AUTONOME VIGUEUR, en vigueur depuis le 21/02/2026 (Code des impositions sur les biens et services)