{ "article": { "LEGIARTI000053562579": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L433-17", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053562579", "URL": "article/LEGI/ARTI/00/00/53/56/25/LEGIARTI000053562579.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du XII de l'article 81 de la loi n° 2026-103 du 19 février 2026, ces dispositions, dans leur rédaction résultant de l'article précité, entrent en vigueur le 1^er mars 2026.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051214121", "@num": "L433-11", "#text": "Code des impositions sur les biens et services - art. L433-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562567", "@num": "L433-23", "#text": "Code des impositions sur les biens et services - art. L433-23 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053563229", "@num": "18", "#text": "LOI n°2025-127 du 14 février 2025 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053511464", "@num": "81", "#text": "LOI n°2026-103 du 19 février 2026 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053508155", "@nortexte": "CPPX2524517L", "@numtexte": "2026-103", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2026-02-19" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000051214171", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Règles de calcul", "@debut": "2026-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051214173", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant de la taxe", "@debut": "2026-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051214179", "@fin": "2026-03-01", "#text": "Section 1 : Taxe sur les installations nucléaires de base concourant à la gestion des substances radioactives", "@debut": "2026-01-01" }, { "@id": "LEGISCTA000053562547", "@fin": "2999-01-01", "#text": "Section 2 : Taxe sur les installations nucléaires de base concourant à la gestion des substances radioactives", "@debut": "2026-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051214181", "@fin": "2999-01-01", "#text": "Chapitre III : Sûreté et déchets", "@debut": "2026-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051214183", "@fin": "2999-01-01", "#text": "Titre III : ENVIRONNEMENT", "@debut": "2026-01-01" } ] }, "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": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051214115", "@fin": "2026-03-01", "@num": "L433-17", "@etat": "ABROGE_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053562579", "@fin": "2999-01-01", "@num": "L433-17", "@etat": "VIGUEUR_DIFF", "@debut": "2026-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le tarif de base est réduit lorsque l'installation est à l'arrêt.

" } }, "LEGIARTI000051214121": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L433-11", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-03-01", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051214121", "URL": "article/LEGI/ARTI/00/00/51/21/41/LEGIARTI000051214121.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au X de l’article 18 de la LOI n° 2025-127 du 14 février 2025 de finances pour 2025, ces dispositions entrent en vigueur le 1er janvier 2026.

Conformément au IX dudit article, les taxes prévues font l'objet, au titre de 2026, d'un acompte dans les conditions prévues au chapitre II du titre VII du livre Ier dudit code.

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Le tarif de base est réduit lorsque l'installation est à l'arrêt.

" } }, "LEGIARTI000053511464": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000053511464", "URL": "article/LEGI/ARTI/00/00/53/51/14/LEGIARTI000053511464.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053563011", "@num": "4", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 4 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000053575060", "@num": "L433-39", "#text": "Code des impositions sur les biens et services - art. L433-39 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562762", "@num": "L433-61", "#text": "Code des impositions sur les biens et services - art. L433-61 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053575191", "@num": "L433-62", "#text": "Code des impositions sur les biens et services - art. L433-62 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053575191", "@num": "L433-62", "#text": "Code des impositions sur les biens et services - art. L433-62 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562664", "@num": "L433-92", "#text": "Code des impositions sur les biens et services - art. L433-92 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053575661", "@num": "L433-93", "#text": "Code des impositions sur les biens et services - art. L433-93 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053575661", "@num": "L433-93", "#text": "Code des impositions sur les biens et services - art. L433-93 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562684", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Dispositions générales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562718", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Dispositions générales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562777", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Dispositions générales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562810", "#text": "Code des impositions sur les biens et services - Paragraphe 1 : Dispositions générales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562674", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Dispositions particulières (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562769", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Dispositions particulières (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562710", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Installations exemptées (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562802", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Installations exemptées (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562704", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Déchets exemptés (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562795", "#text": "Code des impositions sur les biens et services - Paragraphe 3 : Déchets exemptés (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562622", "#text": "Code des impositions sur les biens et services - Section 1 : Dispositions communes (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562547", "#text": "Code des impositions sur les biens et services - Section 2 : Taxe sur les installations nucléair... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562842", "#text": "Code des impositions sur les biens et services - Section 3 : Taxe sur les déchets radioactifs mé... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562816", "#text": "Code des impositions sur les biens et services - Section 4 : Taxe sur les déchets mis en décharge (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562724", "#text": "Code des impositions sur les biens et services - Section 5 : Taxe sur les déchets incinérés (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562722", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Champ d'application (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562814", "#text": "Code des impositions sur les biens et services - Sous-section 1 : Champ d'application (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562694", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Fait générateur (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562787", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Fait générateur (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562688", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Montant (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562781", "#text": "Code des impositions sur les biens et services - Sous-section 3 : Montant (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562660", "#text": "Code des impositions sur les biens et services - Sous-section 4 : Exigibilité (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562758", "#text": "Code des impositions sur les biens et services - Sous-section 4 : Exigibilité (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562656", "#text": "Code des impositions sur les biens et services - Sous-section 5 : Personnes soumises à l'obligat... 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(VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562648", "#text": "Code des impositions sur les biens et services - Sous-section 6 : Constatation de la taxe (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562746", "#text": "Code des impositions sur les biens et services - Sous-section 6 : Constatation de la taxe (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562638", "#text": "Code des impositions sur les biens et services - Sous-section 7 : Paiement de la taxe (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562740", "#text": "Code des impositions sur les biens et services - Sous-section 7 : Paiement de la taxe (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053562632", "#text": "Code des impositions sur les biens et services - Sous-section 8 : Contrôle, recouvrement et cont... 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L2333-95 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562953", "@num": "L2333-96", "#text": "Code général des collectivités territoriales - art. L2333-96 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562956", "@num": "L2334-4", "#text": "Code général des collectivités territoriales - art. L2334-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562959", "@num": "L3332-1", "#text": "Code général des collectivités territoriales - art. L3332-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562972", "@num": "L4331-2", "#text": "Code général des collectivités territoriales - art. L4331-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053563007", "@num": "266 decies", "#text": "Code des douanes - art. 266 decies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053563005", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053563003", "@num": "266 septies", "#text": "Code des douanes - art. 266 septies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562996", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562900", "@num": "L125-31", "#text": "Code de l'environnement - art. L125-31 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562903", "@num": "L541-30-2", "#text": "Code de l'environnement - art. L541-30-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562916", "@num": "L592-18", "#text": "Code de l'environnement - art. L592-18 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053562911", "@num": "L592-34", "#text": "Code de l'environnement - art. L592-34 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053577584", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2026-02-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053577554", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@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": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053511464", "@fin": "2999-01-01", "@num": "81", "@etat": "VIGUEUR", "@debut": "2026-02-21", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053508597", "@fin": "2999-01-01", "@num": "81", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. à VIII. - A modifié les dispositions suivantes :

- Code des impositions sur les biens et services\n
Art. L433-8
\n

\n
\n

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services\n
Art. L433-10, Art. L433-16, Art. L433-19, Art. L433-25
\n

\n
\n

A créé les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Sct. Section 3 : Taxe sur les déchets radioactifs métalliques stockés et autres déchets métalliques stockés avec ces derniers, Art. L433-32, Art. L433-33, Art. L433-34, Art. L433-35, Art. L433-36, Art. L433-37, Art. L433-38, Art. L433-39, Art. L433-40, Art. L433-41, Art. L433-42, Art. L433-43, Sct. Section 4 : Taxe sur les déchets mis en décharge, Sct. Sous-section 1 : Champ d'application, Art. L433-44, Sct. Paragraphe 1 : Dispositions générales, Art. L433-45, Art. L433-46, Art. L433-47, Sct. Paragraphe 2 : Installations exemptées, Art. L433-48, Art. L433-49, Sct. Paragraphe 3 : Déchets exemptés, Art. L433-50, Art. L433-51, Art. L433-52, Sct. Sous-section 2 : Fait générateur, Art. L433-53, Art. L433-54, Sct. Sous-section 3 : Montant, Art. L433-55, Sct. Paragraphe 1 : Dispositions générales, Art. L433-56, Art. L433-57, Art. L433-58, Sct. Paragraphe 2 : Dispositions particulières, Art. L433-59, Art. L433-60, Art. L433-61, Art. L433-62, Sct. Sous-section 4 : Exigibilité, Art. L433-63, Sct. Sous-section 5 : Personnes soumises à l'obligation fiscale, Art. L433-64, Art. L433-65, Art. L433-66, Sct. Sous-section 6 : Constatation de la taxe, Art. L433-67, Art. L433-68, Sct. Sous-section 7 : Paiement de la taxe, Art. L433-69, Art. L433-70, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux, Art. L433-71, Sct. Sous-section 9 : Affectation, Art. L433-72, Sct. Section 5 : Taxe sur les déchets incinérés, Sct. Sous-section 1 : Champ d'application, Art. L433-73, Sct. Paragraphe 1 : Dispositions générales, Art. L433-74, Art. L433-75, Art. L433-76, Sct. Paragraphe 2 : Installations exemptées, Art. L433-77, Art. L433-78, Sct. Paragraphe 3 : Déchets exemptés, Art. L433-79, Art. L433-80, Art. L433-81, Sct. Sous-section 2 : Fait générateur, Art. L433-82, Art. L433-83, Sct. Sous-section 3 : Montant, Art. L433-84, Sct. Paragraphe 1 : Dispositions générales, Art. L433-85, Art. L433-86, Art. L433-87, Art. L433-88, Sct. Paragraphe 2 : Dispositions particulières, Art. L433-89, Art. L433-90, Art. L433-91, Art. L433-92, Art. L433-93, Sct. Sous-section 4 : Exigibilité, Art. L433-94, Sct. Sous-section 5 : Personnes soumises à l'obligation fiscale, Art. L433-95, Art. L433-96, Art. L433-97, Sct. Sous-section 6 : Constatation de la taxe, Art. L433-98, Art. L433-99, Art. L433-100, Art. L433-101, Sct. Sous-section 7 : Paiement de la taxe, Art. L433-102, Art. L433-103, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux, Art. L433-104, Sct. Sous-section 9 : Affectation, Art. L433-105\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des collectivités territoriales\n
\n Sct. Section 14 : Majorations des taxes sur les déchets mis en décharge ou incinérés applicables aux déchets ménagers\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code des douanes\n
\n Art. 266 sexies\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code des douanes\n
\n Art. 266 septies\n
\n

\n
\n

A modifié les dispositions suivantes :

- Livre des procédures fiscales\n
\n Art. L256 B\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code de l'environnement\n
\n Art. L125-31\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code de l'environnement\n
\n Art. L541-30-2\n
\n

\n
\n

A abrogé les dispositions suivantes :

- Code général des collectivités territoriales\n
\n Art. L2333-93, Art. L2333-94\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des collectivités territoriales\n
\n Art. L2333-95\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des collectivités territoriales\n
\n Art. L2334-4\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des collectivités territoriales\n
\n Art. L4331-2\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code des douanes\n
\n Art. 266 octies\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code des douanes\n
\n Art. 266 decies\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.\n
\n Art. 278-0 bis\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.\n
\n Art. 279\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des collectivités territoriales\n
\n Art. L2331-3\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des collectivités territoriales\n
\n Art. L2333-92\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des collectivités territoriales\n
\n Art. L2333-96\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des collectivités territoriales\n
\n Art. L3332-1\n
\n

\n
\n

A abrogé les dispositions suivantes :

- LOI n°2025-176 du 24 février 2025\n
\n Art. 28\n
\n

\n
\n

A modifié les dispositions suivantes :

- Ordonnance n°2021-1843 du 22 décembre 2021\n
\n Art. 4\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Sct. Section 2 : Taxe sur les installations nucléaires de base concourant à la gestion des substances radioactives, Art. L433-1, Art. L433-2, Art. L433-3, Art. L433-4, Art. L433-5, Art. L433-6
\n

\n
\n

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services\n
Art. L433-25, Art. L433-31, Art. L433-23, Art. L433-29, Art. L433-24, Art. L433-30, Art. L433-22, Art. L433-28, Art. L433-20, Art. L433-26, Art. L433-21, Art. L433-27, Art. L433-19, Art. L433-18, Art. L433-17, Art. L433-16, Art. L433-15, Art. L433-14, Art. L433-13, Art. L433-12, Art. L433-11, Art. L433-10, Art. L433-9, Art. L433-8, Art. L433-7, Art. L433-6, Art. L433-5, Art. L433-4, Art. L433-3, Art. L433-2, Art. L433-1\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Art. L132-2\n
\n

\n
\n

A créé les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Sct. Section 1 : Dispositions communes\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Art. L322-42\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Art. L433-8, Art. L433-16\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Art. L433-20\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code de l'environnement\n
\n Art. L592-18, Art. L592-34\n
\n

IX. - Le I de l'article 17 de l'ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services est abrogé.

X. - Les références à des dispositions abrogées par le VI du présent article sont remplacées par les références aux dispositions correspondantes du code des impositions sur les biens et services ou du code de l'environnement.

XI. - Le I est applicable à Saint-Martin.

XII. - A. - Le présent article entre en vigueur le 1^er mars 2026, à l'exception du 1° du D du I qui entre en vigueur le 1^er janvier 2027, des 2° et 3° du même D qui entrent en vigueur le 1^er janvier 2030, du 4° dudit D qui entre en vigueur le 1^er janvier 2031, du 5° du même D qui entre en vigueur le 1^er janvier 2032 et du 6° du même D qui entre en vigueur le 1^erjanvier 2035.

B. - Le champ de l'exemption prévue au 4° de l'article L. 433-50 du code des impositions sur les biens et services est, jusqu'à l'intervention des textes pris pour son application, celui résultant des 1 quinquies, 1 terdecies et 1 quindecies du II de l'article 266 sexies du code des douanes, dans sa rédaction antérieure à la présente loi.

Le champ de l'exemption prévue au 2° de l'article L. 433-51 du code des impositions sur les biens et services est, jusqu'à l'intervention des textes pris pour son application, celui résultant du 1 septdecies du II de l'article 266 sexies du code des douanes, dans sa rédaction antérieure à la présente loi.

Les proportions mentionnées aux articles L. 433-62 et L. 433-93 du code des impositions sur les biens et services sont, jusqu'à l'entrée en vigueur de l'arrêté prévu au deuxième alinéa des mêmes articles L. 433-62 et L. 433-93, de 35 % en Guadeloupe, à La Réunion et en Martinique et de 75 % en Guyane et dans le Département-Région de Mayotte.

Jusqu'à l'intervention des textes pris pour l'application de l'article L. 161-1 du code des impositions sur les biens et services, sont déclarées dans les conditions définies au I de l'article 266 undecies du code des douanes, dans sa rédaction antérieure à la présente loi, la taxe sur les déchets radioactifs métalliques stockés et autres déchets métalliques stockés avec ces derniers mentionnée à l'article L. 433-32 du code des impositions sur les biens et services, la taxe sur les déchets mis en décharge mentionnée à l'article L. 433-44 du même code et la taxe sur les déchets incinérés mentionnée à l'article L. 433-73 dudit code.

Les obligations mentionnées aux articles L. 433-42, L. 433-68 et L. 433-101 du même code restent régies, jusqu'à l'intervention des textes pris pour l'application des mêmes articles L. 433-42, L. 433-68 et L. 433-101, par le III de l'article 266 undecies du code des douanes, dans sa rédaction antérieure à la présente loi.

C. - La constatation et le paiement de la majoration de la taxe sur les déchets mis en décharge mentionnée à l'article L. 433-59 du code des impositions sur les biens et services et la majoration de la taxe sur les déchets incinérés mentionnée à l'article L. 433-91 du même code sont régis, jusqu'à l'intervention des textes pris pour l'application à ces majorations des titres VI et VII du livre I^er du même code, par la dernière phrase du premier alinéa de l'article L. 2333-92 du code général des collectivités territoriales et par l'article L. 2333-95 du même code, dans leur rédaction antérieure à la présente loi.

\n
" } }, "LEGIARTI000053562594": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L433-11", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053562594", "URL": "article/LEGI/ARTI/00/00/53/56/25/LEGIARTI000053562594.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du XII de l'article 81 de la loi n° 2026-103 du 19 février 2026, ces dispositions, dans leur rédaction résultant de l'article précité, entrent en vigueur le 1^er mars 2026.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053562579", "@num": "L433-17", "#text": "Code des impositions sur les biens et services - art. L433-17 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214131", "@num": "L433-5", "#text": "Code des impositions sur les biens et services - art. L433-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053563229", "@num": "18", "#text": "LOI n°2025-127 du 14 février 2025 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053511464", "@num": "81", "#text": "LOI n°2026-103 du 19 février 2026 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053508155", "@nortexte": "CPPX2524517L", "@numtexte": "2026-103", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2026-02-19" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000051214177", "@fin": "2026-09-01", "#text": "Sous-section 1 : Eléments taxables et territoires", "@debut": "2026-01-01" }, { "@id": "LEGISCTA000053150593", "@fin": "2999-01-01", "#text": "Sous-section 1 : Champ d'application", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051214179", "@fin": "2026-03-01", "#text": "Section 1 : Taxe sur les installations nucléaires de base concourant à la gestion des substances radioactives", "@debut": "2026-01-01" }, { "@id": "LEGISCTA000053562547", "@fin": "2999-01-01", "#text": "Section 2 : Taxe sur les installations nucléaires de base concourant à la gestion des substances radioactives", "@debut": "2026-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051214181", "@fin": "2999-01-01", "#text": "Chapitre III : Sûreté et déchets", "@debut": "2026-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051214183", "@fin": "2999-01-01", "#text": "Titre III : ENVIRONNEMENT", "@debut": "2026-01-01" } ] }, "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": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051214121", "@fin": "2026-03-01", "@num": "L433-11", "@etat": "ABROGE_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053562594", "@fin": "2999-01-01", "@num": "L433-11", "@etat": "VIGUEUR_DIFF", "@debut": "2026-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'installation est réputée être en activité à compter de la publication de l'autorisation de création prévue au I de l'article L. 593-7 du code de l'environnement et jusqu'à la veille de son arrêt définitif déterminé dans les conditions prévues au premier alinéa de l'article L. 593-26 du même code.

L'installation est réputée être à l'arrêt à compter de son arrêt définitif et jusqu'à la veille de son déclassement résultant de la décision prévue à l'article L. 593-30 dudit code.

" } }, "LEGIARTI000053563229": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000053563229", "URL": "article/LEGI/ARTI/00/00/53/56/32/LEGIARTI000053563229.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du X de l'article 122 de la loi n° 2026-103 du 19 février 2026, ces dispositions, dans leur rédaction résultant du II de l'article précité, s'appliquent à compter du 16 février 2025.

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L592-34 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000051232606", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2025-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051232580", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2025-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051172989", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2025-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051172993", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2025-02-16" } ] }, "@cid": "JORFTEXT000051168007", "@nor": "ECOX2423405L", "@num": "2025-127", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2025-127 du 14 février 2025 de finances pour 2025 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000051168007", "@c_titre_court": "LOI n°2025-127 du 14 février 2025" }, { "@fin": "2999-01-01", "#text": "LOI n° 2025-127 du 14 février 2025 de finances pour 2025 (1)", "@debut": "2025-02-16", "@id_txt": "LEGITEXT000051172988", "@c_titre_court": "LOI n°2025-127 du 14 février 2025" } ], "@date_publi": "2025-02-15", "@date_signature": "2025-02-14", "@num_parution_jo": "0039" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051173057", "@fin": "2026-02-21", "@num": "18", "@etat": "MODIFIE", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053563229", "@fin": "2999-01-01", "@num": "18", "@etat": "VIGUEUR", "@debut": "2026-02-21", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051168169", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A créé les dispositions suivantes :

- Code des impositions sur les biens et services\n
Sct. Titre III : ENVIRONNEMENT, Sct. Chapitre III : Sûreté et déchets, Sct. Section 1 : Taxe sur les installations nucléaires de base concourant à la gestion des substances radioactives, Sct. Sous-section 1 : Eléments taxables et territoires, Art. L433-1, Art. L433-2, Art. L433-3, Art. L433-4, Art. L433-5, Sct. Sous-section 2 : Fait générateur, Art. L433-6, Art. L433-7, Sct. Sous-section 3 : Montant de la taxe, Art. L433-8, Sct. Paragraphe 1 : Règles de calcul, Art. L433-9, Art. L433-10, Art. L433-11, Art. L433-12, Sct. Paragraphe 2 : Règles de détermination des tarifs, Art. L433-13, Art. L433-14, Art. L433-15, Art. L433-16, Sct. Sous-section 4 : Exigibilité, Art. L433-17, Sct. Sous-section 5 : Personnes soumises aux obligations fiscales, Art. L433-18, Art. L433-19, Sct. Sous-section 6 : Constatation de la taxe, Art. L433-20, Art. L433-21, Sct. Sous-section 7 : Paiement de la taxe, Art. L433-22, Sct. Sous-section 8 : Contrôle, recouvrement et contentieux, Art. L433-23, Art. L433-24, Sct. Sous-section 9 : Affectation, Art. L433-25\n
\n

A abrogé les dispositions suivantes :

- LOI n° 2010-1658 du 29 décembre 2010\n
Art. 96
\n

- LOI n° 2013-1279 du 29 décembre 2013\n
Art. 58
\n

- LOI n°2020-1721 du 29 décembre 2020\n
Art. 127
\n

- Loi n° 99-1172 du 30 décembre 1999\n
\n Art. 43\n
\n

A créé les dispositions suivantes :

- Code des impositions sur les biens et services\n
Sct. Sous-section 1 : Taxe sur les installations nucléaires de base relevant du secteur énergétique et assimilées, Sct. Paragraphe 1 : Eléments taxables et territoires, Art. L322-39, Art. L322-40, Art. L322-41, Art. L322-42, Art. L322-43, Art. L322-44, Art. L322-45, Art. L322-46, Sct. Paragraphe 2 : Fait générateur, Art. L322-47, Art. L322-48, Sct. Paragraphe 3 : Montant de la taxe, Art. L322-49, Sct. Sous-Paragraphe 1 : Règles de calcul, Art. L322-50, Art. L322-51, Art. L322-52, Art. L322-53, Sct. Sous-Paragraphe 2 : Règles de détermination des tarifs annuels, Art. L322-54, Art. L322-55, Art. L322-56, Art. L322-57, Sct. Paragraphe 4 : Exigibilité, Art. L322-58, Sct. Paragraphe 5 : Personnes soumises aux obligations fiscales, Art. L322-59, Art. L322-60, Sct. Paragraphe 6 : Constatation de la taxe, Art. L322-61, Art. L322-62, Sct. Paragraphe 7 : Paiement de la taxe, Art. L322-63, Sct. Paragraphe 8 : Contrôle, recouvrement et contentieux, Art. L322-64, Art. L322-65, Sct. Paragraphe 9 : Affectation, Art. L322-66\n
\n

A créé les dispositions suivantes :

- Code de l'environnement\n
\n Art. L542-11-1\n
\n

A créé les dispositions suivantes :

- Code de l'environnement\n
Sct. Sous-section 7 : Attributions en matière de fiscalité, Art. L592-34\n
\n

A créé les dispositions suivantes :

- Code général des collectivités territoriales\n
\n Art. L5211-27-3\n
\n

A modifié les dispositions suivantes :

- Code de l'environnement\n
\n Art. L125-31, Art. L542-11, Art. L542-12, Art. L542-12-1, Art. L542-12-3, Art. L592-18\n
\n

A modifié les dispositions suivantes :

- Code général des collectivités territoriales\n
\n Art. L2331-3, Art. L3332-1, Art. L2334-4, Art. L4331-2\n
\n

I. II. III. IV. V. VI. VII. A modifié les dispositions suivantes :

- Code général des impôts, CGI.\n
Art. 1647
\n

- Livre des procédures fiscales\n
\n Art. L256 B\n
\n

\n
\n

VIII. - A compter de la publication de l'autorisation de création prévue au I de l'article L. 593-7 du code de l'environnement relative au centre de stockage en couche géologique profonde mentionné au 2° de l'article 3 de la loi n° 2006-739 du 28 juin 2006 de programme relative à la gestion durable des matières et déchets radioactifs :

\n
\n

1° Le c du 2° de l'article L. 322-50, l'article L. 322-53 et le 3° de l'article L. 322-66 du code des impositions sur les biens et services sont abrogés et le deuxième alinéa de l'article L. 322-55 et la dernière colonne du tableau du second alinéa de l'article L. 322-56 du même code sont supprimés ;

2° Le second alinéa de l'article L. 542-12-3 du code de l'environnement est supprimé ;

3° Le 2° du XI de l'article 1647 du code général des impôts est abrogé.

IX. - Les taxes prévues à la sous-section 1 de la section 3 du chapitre II du titre II du livre III du code des impositions sur les biens et services et à la section 1 du chapitre III du titre III du livre IV du même code font l'objet, au titre de 2026, d'un acompte dans les conditions prévues au chapitre II du titre VII du livre Ier dudit code.

X. - Le présent article entre en vigueur le 1er janvier 2026, à l'exception des 3° à 5° du I qui entrent en vigueur à la date qu'ils prévoient.

XI. - (Abrogé).

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Article L433-17 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/03/2026 (Code des impositions sur les biens et services)