{ "article": { "LEGIARTI000053563494": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "72", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000053563494", "URL": "article/LEGI/ARTI/00/00/53/56/34/LEGIARTI000053563494.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.

" }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000044598767", "#text": "Code des impositions sur les biens et services", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598499", "@num": "L312-60", "#text": "Code des impositions sur les biens et services - art. L312-60", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048842611", "@num": "L312-60", "#text": "Code des impositions sur les biens et services - art. L312-60 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000048727447", "@num": "94", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 94", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000051203675", "@num": "94", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 94 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000053511547", "@num": "122", "#text": "LOI n°2026-103 du 19 février 2026 - art. 122 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053508155", "@nortexte": "CPPX2524517L", "@numtexte": "2026-103", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2026-02-19" } ] }, "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": "LEGIARTI000051173293", "@fin": "2026-02-21", "@num": "72", "@etat": "MODIFIE", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053563494", "@fin": "2999-01-01", "@num": "72", "@etat": "VIGUEUR", "@debut": "2026-02-21", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051168777", "@fin": "2999-01-01", "@num": "72", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. -, II. A modifié les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Art. L312-60\n
\n

- LOI n°2023-1322 du 29 décembre 2023\n
\n Art. 94\n
\n

III. - Le I s'applique à compter du 1er janvier 2024.

IV. - (Abrogé).

\n
" } }, "LEGIARTI000044603721": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-60", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603721", "URL": "article/LEGI/ARTI/00/00/44/60/37/LEGIARTI000044603721.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043828999", "@num": "32", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 32, II (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@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": "LEGIARTI000044598501", "@num": "L312-61", "#text": "Code des impositions sur les biens et services - art. L312-61 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598503", "@num": "L312-62", "#text": "Code des impositions sur les biens et services - art. L312-62 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598505", "@num": "L312-63", "#text": "Code des impositions sur les biens et services - art. L312-63 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046888320", "@num": "2-10", "#text": "Arrêté du 13 décembre 2022 - art. 2-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000046883209", "@num": "1", "#text": "Arrêté du 30 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046846536", "@nortexte": "ECOE2237323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-30" }, { "@id": "LEGITEXT000049089027", "#text": "Décret n°2024-76 du 2 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049085120", "@nortexte": "ECOE2402073D", "@numtexte": "2024-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-02" }, { "@id": "LEGITEXT000050807494", "#text": "Arrêté du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806828", "@nortexte": "BCPE2433669A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-21" }, { "@id": "LEGITEXT000050809375", "#text": "Décret n°2024-1198 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806777", "@nortexte": "BCPE2433668D", "@numtexte": "2024-1198", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000051000320", "@num": "4", "#text": "Arrêté du 23 décembre 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050997923", "@nortexte": "ECOD2435087A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-23" }, { "@id": "LEGITEXT000051180777", "#text": "Décret n°2025-132 du 13 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051170176", "@nortexte": "ECOD2432485D", "@numtexte": "2025-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000053563494", "@num": "72", "#text": "LOI n°2025-127 du 14 février 2025 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies, 8, c (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603723", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 3 : Activités agricoles, forestières et montagnardes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603771", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs réduits applicables aux consommations de certaines activités économiques", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603791", "@fin": "2999-01-01", "#text": "Sous-section 2 : Niveaux de taxation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@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": "LEGIARTI000044603721", "@fin": "2024-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048637615", "@fin": "2023-12-31", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048833632", "@fin": "2025-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048842587", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051203751", "@fin": "2026-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048842611", "@fin": "2999-01-01", "@num": "L312-60", "@etat": "VIGUEUR", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842665", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2027-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842678", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2028-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842688", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2029-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842736", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2030-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

\n
\nLes tarifs réduits pour les activités agricoles, forestières et montagnardes, exprimés en euros par mégawattheure, les produits auxquels ils s'appliquent et les articles prévoyant leur conditions d'application sont les suivants :

\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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

CONSOMMATIONS	CATÉGORIES FISCALES	CONDITIONS D'APPLICATION	TARIF RÉDUIT \n \n\t\t\tÀ COMPTER DE 2022 \n \n\t\t\t(€/ MWh)
Travaux agricoles et forestiers	Gazoles	\nL. 312-61 \n	3,86
Fiouls lourds	\nL. 312-61 \n	0,167
Gaz de pétrole liquéfiés combustible	\nL. 312-61 \n	0,712
Gaz naturels carburant ou combustible	\nL. 312-61 \n	0,54
Déshydratation de légumes et plantes aromatiques	Gaz naturels combustible	\nL. 312-62 \n	1,6
Aménagement et entretien des pistes et routes dans les massifs montagneux	Gazoles	\nL. 312-63\n	18,82

\n\n
\n
" } }, "LEGIARTI000048637615": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-60", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637615", "URL": "article/LEGI/ARTI/00/00/48/63/76/LEGIARTI000048637615.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 43 de l’ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043828999", "@num": "32", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 32, II (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000044598501", "@num": "L312-61", "#text": "Code des impositions sur les biens et services - art. L312-61", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598503", "@num": "L312-62", "#text": "Code des impositions sur les biens et services - art. L312-62", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598505", "@num": "L312-63", "#text": "Code des impositions sur les biens et services - art. L312-63", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046888320", "@num": "2-10", "#text": "Arrêté du 13 décembre 2022 - art. 2-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000046883209", "@num": "1", "#text": "Arrêté du 30 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046846536", "@nortexte": "ECOE2237323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048624896", "@num": "2", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGITEXT000049089027", "#text": "Décret n°2024-76 du 2 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049085120", "@nortexte": "ECOE2402073D", "@numtexte": "2024-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-02" }, { "@id": "LEGITEXT000050807494", "#text": "Arrêté du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806828", "@nortexte": "BCPE2433669A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-21" }, { "@id": "LEGITEXT000050809375", "#text": "Décret n°2024-1198 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806777", "@nortexte": "BCPE2433668D", "@numtexte": "2024-1198", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000051000320", "@num": "4", "#text": "Arrêté du 23 décembre 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050997923", "@nortexte": "ECOD2435087A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-23" }, { "@id": "LEGITEXT000051180777", "#text": "Décret n°2025-132 du 13 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051170176", "@nortexte": "ECOD2432485D", "@numtexte": "2025-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000053563494", "@num": "72", "#text": "LOI n°2025-127 du 14 février 2025 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies, 8, c (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603723", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 3 : Activités agricoles, forestières et montagnardes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603771", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs réduits applicables aux consommations de certaines activités économiques", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603791", "@fin": "2999-01-01", "#text": "Sous-section 2 : Niveaux de taxation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@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": "LEGIARTI000044603721", "@fin": "2024-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048637615", "@fin": "2023-12-31", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048833632", "@fin": "2025-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048842587", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051203751", "@fin": "2026-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048842611", "@fin": "2999-01-01", "@num": "L312-60", "@etat": "VIGUEUR", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842665", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2027-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842678", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2028-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842688", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2029-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842736", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2030-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Les tarifs réduits pour les activités agricoles, forestières et montagnardes, exprimés en euros par mégawattheure, les produits auxquels ils s'appliquent et les articles prévoyant leurs conditions d'application sont les suivants :

\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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

CONSOMMATIONS	CATÉGORIES FISCALES	CONDITIONS D'APPLICATION	TARIF RÉDUIT \n \n\t\t\tÀ COMPTER DE 2022 \n \n\t\t\t(€/ MWh)
Travaux agricoles et forestiers	Gazoles	\nL. 312-61 \n	3,86
Fiouls lourds	L. 312-61	0,167
Gaz de pétrole liquéfiés combustible	L. 312-61	0,712
Gaz naturels carburant ou combustible	L. 312-61	0,54
Déshydratation de légumes et plantes aromatiques	Gaz naturels combustible	\nL. 312-62 \n	1,6
Aménagement et entretien des pistes et routes dans les massifs montagneux	Gazoles	\nL. 312-63\n	18,82

\n\n
" } }, "LEGIARTI000048833632": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-60", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048833632", "URL": "article/LEGI/ARTI/00/00/48/83/36/LEGIARTI000048833632.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043828999", "@num": "32", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 32, II (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000044598501", "@num": "L312-61", "#text": "Code des impositions sur les biens et services - art. L312-61", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598503", "@num": "L312-62", "#text": "Code des impositions sur les biens et services - art. L312-62", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598505", "@num": "L312-63", "#text": "Code des impositions sur les biens et services - art. L312-63", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046888320", "@num": "2-10", "#text": "Arrêté du 13 décembre 2022 - art. 2-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000046883209", "@num": "1", "#text": "Arrêté du 30 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046846536", "@nortexte": "ECOE2237323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048769625", "@num": "94", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 94 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000049089027", "#text": "Décret n°2024-76 du 2 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049085120", "@nortexte": "ECOE2402073D", "@numtexte": "2024-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-02" }, { "@id": "LEGITEXT000050807494", "#text": "Arrêté du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806828", "@nortexte": "BCPE2433669A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-21" }, { "@id": "LEGITEXT000050809375", "#text": "Décret n°2024-1198 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806777", "@nortexte": "BCPE2433668D", "@numtexte": "2024-1198", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000051000320", "@num": "4", "#text": "Arrêté du 23 décembre 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050997923", "@nortexte": "ECOD2435087A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-23" }, { "@id": "LEGITEXT000051180777", "#text": "Décret n°2025-132 du 13 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051170176", "@nortexte": "ECOD2432485D", "@numtexte": "2025-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000053563494", "@num": "72", "#text": "LOI n°2025-127 du 14 février 2025 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies, 8, c (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603723", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 3 : Activités agricoles, forestières et montagnardes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603771", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs réduits applicables aux consommations de certaines activités économiques", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603791", "@fin": "2999-01-01", "#text": "Sous-section 2 : Niveaux de taxation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@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": "LEGIARTI000044603721", "@fin": "2024-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048637615", "@fin": "2023-12-31", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048833632", "@fin": "2025-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048842587", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051203751", "@fin": "2026-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048842611", "@fin": "2999-01-01", "@num": "L312-60", "@etat": "VIGUEUR", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842665", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2027-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842678", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2028-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842688", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2029-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842736", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2030-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

CONSOMMATIONS	CATÉGORIES FISCALES	CONDITIONS D'APPLICATION	TARIF RÉDUIT \n \n\t\t\tÀ COMPTER DE 2022 \n \n\t\t\t(€/ MWh)
Travaux agricoles et forestiers	Gazoles	\nL. 312-61 \n	6,71
Fiouls lourds	L. 312-61	0,167
Gaz de pétrole liquéfiés combustible	L. 312-61	0,712
Gaz naturels carburant ou combustible	L. 312-61	0,54
Déshydratation de légumes et plantes aromatiques	Gaz naturels combustible	\nL. 312-62 \n	1,6
Aménagement et entretien des pistes et routes dans les massifs montagneux	Gazoles	\nL. 312-63\n	18,82

\n\n
" } }, "LEGIARTI000048842587": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-60", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048842587", "URL": "article/LEGI/ARTI/00/00/48/84/25/LEGIARTI000048842587.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 2° du G du II de l'article 94 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions prennent effet au 1er janvier 2025.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043828999", "@num": "32", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 32, II (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000044598501", "@num": "L312-61", "#text": "Code des impositions sur les biens et services - art. L312-61", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598503", "@num": "L312-62", "#text": "Code des impositions sur les biens et services - art. L312-62", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598505", "@num": "L312-63", "#text": "Code des impositions sur les biens et services - art. L312-63", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046888320", "@num": "2-10", "#text": "Arrêté du 13 décembre 2022 - art. 2-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000046883209", "@num": "1", "#text": "Arrêté du 30 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046846536", "@nortexte": "ECOE2237323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048769625", "@num": "94", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 94 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000049089027", "#text": "Décret n°2024-76 du 2 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049085120", "@nortexte": "ECOE2402073D", "@numtexte": "2024-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-02" }, { "@id": "LEGITEXT000050807494", "#text": "Arrêté du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806828", "@nortexte": "BCPE2433669A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-21" }, { "@id": "LEGITEXT000050809375", "#text": "Décret n°2024-1198 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806777", "@nortexte": "BCPE2433668D", "@numtexte": "2024-1198", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000051000320", "@num": "4", "#text": "Arrêté du 23 décembre 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050997923", "@nortexte": "ECOD2435087A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-23" }, { "@id": "LEGITEXT000051180777", "#text": "Décret n°2025-132 du 13 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051170176", "@nortexte": "ECOD2432485D", "@numtexte": "2025-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000053563494", "@num": "72", "#text": "LOI n°2025-127 du 14 février 2025 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies, 8, c (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603723", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 3 : Activités agricoles, forestières et montagnardes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603771", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs réduits applicables aux consommations de certaines activités économiques", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603791", "@fin": "2999-01-01", "#text": "Sous-section 2 : Niveaux de taxation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@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": "LEGIARTI000044603721", "@fin": "2024-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048637615", "@fin": "2023-12-31", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048833632", "@fin": "2025-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048842587", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051203751", "@fin": "2026-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048842611", "@fin": "2999-01-01", "@num": "L312-60", "@etat": "VIGUEUR", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842665", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2027-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842678", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2028-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842688", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2029-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842736", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2030-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

CONSOMMATIONS	CATÉGORIES FISCALES	CONDITIONS D'APPLICATION	TARIF RÉDUIT \n \n\t\t\tÀ COMPTER DE 2022 \n \n\t\t\t(€/ MWh)
Travaux agricoles et forestiers	Gazoles	\nL. 312-61 \n	9,56
Fiouls lourds	L. 312-61	0,167
Gaz de pétrole liquéfiés combustible	L. 312-61	0,712
Gaz naturels carburant ou combustible	L. 312-61	0,54
Déshydratation de légumes et plantes aromatiques	Gaz naturels combustible	\nL. 312-62 \n	1,6
Aménagement et entretien des pistes et routes dans les massifs montagneux	Gazoles	\nL. 312-63\n	18,82

" } }, "LEGIARTI000048842611": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-60", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048842611", "URL": "article/LEGI/ARTI/00/00/48/84/26/LEGIARTI000048842611.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 3° du G du II de l'article 94 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions prennent effet au 1er janvier 2026.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043828999", "@num": "32", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 32, II (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000044598501", "@num": "L312-61", "#text": "Code des impositions sur les biens et services - art. L312-61", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598503", "@num": "L312-62", "#text": "Code des impositions sur les biens et services - art. L312-62", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598505", "@num": "L312-63", "#text": "Code des impositions sur les biens et services - art. L312-63", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046888320", "@num": "2-10", "#text": "Arrêté du 13 décembre 2022 - art. 2-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000046883209", "@num": "1", "#text": "Arrêté du 30 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046846536", "@nortexte": "ECOE2237323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048769625", "@num": "94", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 94 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000049089027", "#text": "Décret n°2024-76 du 2 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049085120", "@nortexte": "ECOE2402073D", "@numtexte": "2024-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-02" }, { "@id": "LEGITEXT000050807494", "#text": "Arrêté du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806828", "@nortexte": "BCPE2433669A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-21" }, { "@id": "LEGITEXT000050809375", "#text": "Décret n°2024-1198 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806777", "@nortexte": "BCPE2433668D", "@numtexte": "2024-1198", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000051000320", "@num": "4", "#text": "Arrêté du 23 décembre 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050997923", "@nortexte": "ECOD2435087A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-23" }, { "@id": "LEGIARTI000051173293", "@num": "72", "#text": "LOI n°2025-127 du 14 février 2025 - art. 72 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051180777", "#text": "Décret n°2025-132 du 13 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051170176", "@nortexte": "ECOD2432485D", "@numtexte": "2025-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000053563494", "@num": "72", "#text": "LOI n°2025-127 du 14 février 2025 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053563494", "@num": "72", "#text": "LOI n°2025-127 du 14 février 2025 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies, 8, c (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603723", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 3 : Activités agricoles, forestières et montagnardes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603771", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs réduits applicables aux consommations de certaines activités économiques", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603791", "@fin": "2999-01-01", "#text": "Sous-section 2 : Niveaux de taxation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@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": "LEGIARTI000044603721", "@fin": "2024-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048637615", "@fin": "2023-12-31", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048833632", "@fin": "2025-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048842587", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051203751", "@fin": "2026-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048842611", "@fin": "2999-01-01", "@num": "L312-60", "@etat": "VIGUEUR", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842665", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2027-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842678", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2028-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842688", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2029-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842736", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2030-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

CONSOMMATIONS	CATÉGORIES FISCALES	CONDITIONS D'APPLICATION	TARIF RÉDUIT \n \n\t\t\tÀ COMPTER DE 2022 \n \n\t\t\t(€/ MWh)
Travaux agricoles et forestiers	Gazoles	\nL. 312-61 \n	3,86
Fiouls lourds	L. 312-61	0,167
Gaz de pétrole liquéfiés combustible	L. 312-61	0,712
Gaz naturels carburant ou combustible	L. 312-61	0,54
Déshydratation de légumes et plantes aromatiques	Gaz naturels combustible	\nL. 312-62 \n	1,6
Aménagement et entretien des pistes et routes dans les massifs montagneux	Gazoles	\nL. 312-63\n	18,82

" } }, "LEGIARTI000048842665": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-60", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2027-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048842665", "URL": "article/LEGI/ARTI/00/00/48/84/26/LEGIARTI000048842665.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 4° du G du II de l'article 94 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions prennent effet au 1er janvier 2027.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043828999", "@num": "32", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 32, II (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000044598501", "@num": "L312-61", "#text": "Code des impositions sur les biens et services - art. L312-61", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598503", "@num": "L312-62", "#text": "Code des impositions sur les biens et services - art. L312-62", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598505", "@num": "L312-63", "#text": "Code des impositions sur les biens et services - art. L312-63", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046888320", "@num": "2-10", "#text": "Arrêté du 13 décembre 2022 - art. 2-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000046883209", "@num": "1", "#text": "Arrêté du 30 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046846536", "@nortexte": "ECOE2237323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048769625", "@num": "94", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 94 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000049089027", "#text": "Décret n°2024-76 du 2 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049085120", "@nortexte": "ECOE2402073D", "@numtexte": "2024-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-02" }, { "@id": "LEGITEXT000050807494", "#text": "Arrêté du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806828", "@nortexte": "BCPE2433669A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-21" }, { "@id": "LEGITEXT000050809375", "#text": "Décret n°2024-1198 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806777", "@nortexte": "BCPE2433668D", "@numtexte": "2024-1198", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000051000320", "@num": "4", "#text": "Arrêté du 23 décembre 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050997923", "@nortexte": "ECOD2435087A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-23" }, { "@id": "LEGIARTI000051173293", "@num": "72", "#text": "LOI n°2025-127 du 14 février 2025 - art. 72 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051180777", "#text": "Décret n°2025-132 du 13 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051170176", "@nortexte": "ECOD2432485D", "@numtexte": "2025-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000053563494", "@num": "72", "#text": "LOI n°2025-127 du 14 février 2025 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies, 8, c (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603723", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 3 : Activités agricoles, forestières et montagnardes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603771", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs réduits applicables aux consommations de certaines activités économiques", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603791", "@fin": "2999-01-01", "#text": "Sous-section 2 : Niveaux de taxation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@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": "LEGIARTI000044603721", "@fin": "2024-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048637615", "@fin": "2023-12-31", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048833632", "@fin": "2025-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048842587", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051203751", "@fin": "2026-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048842611", "@fin": "2999-01-01", "@num": "L312-60", "@etat": "VIGUEUR", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842665", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2027-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842678", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2028-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842688", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2029-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842736", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2030-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

CONSOMMATIONS	CATÉGORIES FISCALES	CONDITIONS D'APPLICATION	TARIF RÉDUIT \n \n\t\t\tÀ COMPTER DE 2022 \n \n\t\t\t(€/ MWh)
Travaux agricoles et forestiers	Gazoles	\nL. 312-61 \n	12,41
Fiouls lourds	L. 312-61	0,167
Gaz de pétrole liquéfiés combustible	L. 312-61	0,712
Gaz naturels carburant ou combustible	L. 312-61	0,54
Déshydratation de légumes et plantes aromatiques	Gaz naturels combustible	\nL. 312-62 \n	1,6
Aménagement et entretien des pistes et routes dans les massifs montagneux	Gazoles	\nL. 312-63\n	18,82

" } }, "LEGIARTI000048842678": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-60", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2028-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048842678", "URL": "article/LEGI/ARTI/00/00/48/84/26/LEGIARTI000048842678.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 5° du G du II de l'article 94 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions prennent effet au 1er janvier 2028.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043828999", "@num": "32", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 32, II (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000044598501", "@num": "L312-61", "#text": "Code des impositions sur les biens et services - art. L312-61", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598503", "@num": "L312-62", "#text": "Code des impositions sur les biens et services - art. L312-62", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598505", "@num": "L312-63", "#text": "Code des impositions sur les biens et services - art. L312-63", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046888320", "@num": "2-10", "#text": "Arrêté du 13 décembre 2022 - art. 2-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000046883209", "@num": "1", "#text": "Arrêté du 30 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046846536", "@nortexte": "ECOE2237323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048769625", "@num": "94", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 94 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000049089027", "#text": "Décret n°2024-76 du 2 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049085120", "@nortexte": "ECOE2402073D", "@numtexte": "2024-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-02" }, { "@id": "LEGITEXT000050807494", "#text": "Arrêté du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806828", "@nortexte": "BCPE2433669A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-21" }, { "@id": "LEGITEXT000050809375", "#text": "Décret n°2024-1198 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806777", "@nortexte": "BCPE2433668D", "@numtexte": "2024-1198", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000051000320", "@num": "4", "#text": "Arrêté du 23 décembre 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050997923", "@nortexte": "ECOD2435087A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-23" }, { "@id": "LEGIARTI000051173293", "@num": "72", "#text": "LOI n°2025-127 du 14 février 2025 - art. 72 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051180777", "#text": "Décret n°2025-132 du 13 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051170176", "@nortexte": "ECOD2432485D", "@numtexte": "2025-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000053563494", "@num": "72", "#text": "LOI n°2025-127 du 14 février 2025 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies, 8, c (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603723", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 3 : Activités agricoles, forestières et montagnardes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603771", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs réduits applicables aux consommations de certaines activités économiques", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603791", "@fin": "2999-01-01", "#text": "Sous-section 2 : Niveaux de taxation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@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": "LEGIARTI000044603721", "@fin": "2024-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048637615", "@fin": "2023-12-31", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048833632", "@fin": "2025-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048842587", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051203751", "@fin": "2026-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048842611", "@fin": "2999-01-01", "@num": "L312-60", "@etat": "VIGUEUR", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842665", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2027-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842678", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2028-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842688", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2029-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842736", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2030-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

CONSOMMATIONS	CATÉGORIES FISCALES	CONDITIONS D'APPLICATION	TARIF RÉDUIT \n \n\t\t\tÀ COMPTER DE 2022 \n \n\t\t\t(€/ MWh)
Travaux agricoles et forestiers	Gazoles	\nL. 312-61 \n	15,26
Fiouls lourds	L. 312-61	0,167
Gaz de pétrole liquéfiés combustible	L. 312-61	0,712
Gaz naturels carburant ou combustible	L. 312-61	0,54
Déshydratation de légumes et plantes aromatiques	Gaz naturels combustible	\nL. 312-62 \n	1,6
Aménagement et entretien des pistes et routes dans les massifs montagneux	Gazoles	\nL. 312-63\n	18,82

" } }, "LEGIARTI000048842688": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-60", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2029-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048842688", "URL": "article/LEGI/ARTI/00/00/48/84/26/LEGIARTI000048842688.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 6° du G du II de l'article 94 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions prennent effet au 1er janvier 2029.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043828999", "@num": "32", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 32, II (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000044598501", "@num": "L312-61", "#text": "Code des impositions sur les biens et services - art. L312-61", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598503", "@num": "L312-62", "#text": "Code des impositions sur les biens et services - art. L312-62", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598505", "@num": "L312-63", "#text": "Code des impositions sur les biens et services - art. L312-63", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046888320", "@num": "2-10", "#text": "Arrêté du 13 décembre 2022 - art. 2-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000046883209", "@num": "1", "#text": "Arrêté du 30 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046846536", "@nortexte": "ECOE2237323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048769625", "@num": "94", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 94 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000049089027", "#text": "Décret n°2024-76 du 2 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049085120", "@nortexte": "ECOE2402073D", "@numtexte": "2024-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-02" }, { "@id": "LEGITEXT000050807494", "#text": "Arrêté du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806828", "@nortexte": "BCPE2433669A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-21" }, { "@id": "LEGITEXT000050809375", "#text": "Décret n°2024-1198 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806777", "@nortexte": "BCPE2433668D", "@numtexte": "2024-1198", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000051000320", "@num": "4", "#text": "Arrêté du 23 décembre 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050997923", "@nortexte": "ECOD2435087A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-23" }, { "@id": "LEGIARTI000051173293", "@num": "72", "#text": "LOI n°2025-127 du 14 février 2025 - art. 72 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051180777", "#text": "Décret n°2025-132 du 13 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051170176", "@nortexte": "ECOD2432485D", "@numtexte": "2025-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000053563494", "@num": "72", "#text": "LOI n°2025-127 du 14 février 2025 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies, 8, c (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603723", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 3 : Activités agricoles, forestières et montagnardes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603771", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs réduits applicables aux consommations de certaines activités économiques", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603791", "@fin": "2999-01-01", "#text": "Sous-section 2 : Niveaux de taxation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@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": "LEGIARTI000044603721", "@fin": "2024-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048637615", "@fin": "2023-12-31", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048833632", "@fin": "2025-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048842587", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051203751", "@fin": "2026-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048842611", "@fin": "2999-01-01", "@num": "L312-60", "@etat": "VIGUEUR", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842665", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2027-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842678", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2028-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842688", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2029-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842736", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2030-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

CONSOMMATIONS	CATÉGORIES FISCALES	CONDITIONS D'APPLICATION	TARIF RÉDUIT \n \n\t\t\tÀ COMPTER DE 2022 \n \n\t\t\t(€/ MWh)
Travaux agricoles et forestiers	Gazoles	\nL. 312-61 \n	18,11
Fiouls lourds	L. 312-61	0,167
Gaz de pétrole liquéfiés combustible	L. 312-61	0,712
Gaz naturels carburant ou combustible	L. 312-61	0,54
Déshydratation de légumes et plantes aromatiques	Gaz naturels combustible	\nL. 312-62 \n	1,6
Aménagement et entretien des pistes et routes dans les massifs montagneux	Gazoles	\nL. 312-63\n	18,82

" } }, "LEGIARTI000048842736": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-60", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2030-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048842736", "URL": "article/LEGI/ARTI/00/00/48/84/27/LEGIARTI000048842736.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 7° du G du II de l'article 94 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions prennent effet au 1er janvier 2030.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043828999", "@num": "32", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 32, II (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000044598501", "@num": "L312-61", "#text": "Code des impositions sur les biens et services - art. L312-61", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598503", "@num": "L312-62", "#text": "Code des impositions sur les biens et services - art. L312-62", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598505", "@num": "L312-63", "#text": "Code des impositions sur les biens et services - art. L312-63", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046888320", "@num": "2-10", "#text": "Arrêté du 13 décembre 2022 - art. 2-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000046883209", "@num": "1", "#text": "Arrêté du 30 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046846536", "@nortexte": "ECOE2237323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048769625", "@num": "94", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 94 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000049089027", "#text": "Décret n°2024-76 du 2 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049085120", "@nortexte": "ECOE2402073D", "@numtexte": "2024-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-02" }, { "@id": "LEGITEXT000050807494", "#text": "Arrêté du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806828", "@nortexte": "BCPE2433669A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-21" }, { "@id": "LEGITEXT000050809375", "#text": "Décret n°2024-1198 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806777", "@nortexte": "BCPE2433668D", "@numtexte": "2024-1198", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000051000320", "@num": "4", "#text": "Arrêté du 23 décembre 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050997923", "@nortexte": "ECOD2435087A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-23" }, { "@id": "LEGIARTI000051173293", "@num": "72", "#text": "LOI n°2025-127 du 14 février 2025 - art. 72 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051180777", "#text": "Décret n°2025-132 du 13 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051170176", "@nortexte": "ECOD2432485D", "@numtexte": "2025-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000053563494", "@num": "72", "#text": "LOI n°2025-127 du 14 février 2025 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies, 8, c (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603723", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 3 : Activités agricoles, forestières et montagnardes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603771", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs réduits applicables aux consommations de certaines activités économiques", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603791", "@fin": "2999-01-01", "#text": "Sous-section 2 : Niveaux de taxation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@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": "LEGIARTI000044603721", "@fin": "2024-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048637615", "@fin": "2023-12-31", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048833632", "@fin": "2025-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048842587", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051203751", "@fin": "2026-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048842611", "@fin": "2999-01-01", "@num": "L312-60", "@etat": "VIGUEUR", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842665", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2027-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842678", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2028-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842688", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2029-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842736", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2030-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

CONSOMMATIONS	CATÉGORIES FISCALES	CONDITIONS D'APPLICATION	TARIF RÉDUIT \n \n\t\t\tÀ COMPTER DE 2022 \n \n\t\t\t(€/ MWh)
Travaux agricoles et forestiers	Gazoles	\nL. 312-61 \n	20,96
Fiouls lourds	L. 312-61	0,167
Gaz de pétrole liquéfiés combustible	L. 312-61	0,712
Gaz naturels carburant ou combustible	L. 312-61	0,54
Déshydratation de légumes et plantes aromatiques	Gaz naturels combustible	\nL. 312-62 \n	1,6
Aménagement et entretien des pistes et routes dans les massifs montagneux	Gazoles	\nL. 312-63\n	18,82

" } }, "LEGIARTI000051203675": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "94", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000051203675", "URL": "article/LEGI/ARTI/00/00/51/20/36/LEGIARTI000051203675.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051204864", "@num": "L312-64", "#text": "Code des impositions sur les biens et services - art. L312-64 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217625", "@num": "L133-4", "#text": "Code des impositions sur les biens et services - art. L133-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833572", "@num": "L312-104", "#text": "Code des impositions sur les biens et services - art. L312-104 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796660", "@num": "L312-104-1", "#text": "Code des impositions sur les biens et services - art. L312-104-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048796662", "@num": "L312-104-2", "#text": "Code des impositions sur les biens et services - art. L312-104-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051214638", "@num": "L312-35", "#text": "Code des impositions sur les biens et services - art. L312-35 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216640", "@num": "L312-42", "#text": "Code des impositions sur les biens et services - art. L312-42 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833560", "@num": "L312-54", "#text": "Code des impositions sur les biens et services - art. L312-54 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833638", "@num": "L312-55", "#text": "Code des impositions sur les biens et services - art. L312-55 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203751", "@num": "L312-60", "#text": "Code des impositions sur les biens et services - art. L312-60 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875772", "@num": "L312-64", "#text": "Code des impositions sur les biens et services - art. L312-64 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833615", "@num": "L312-69", "#text": "Code des impositions sur les biens et services - art. L312-69 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833608", "@num": "L312-74", "#text": "Code des impositions sur les biens et services - art. L312-74 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902673", "@num": "L312-75", "#text": "Code des impositions sur les biens et services - art. L312-75 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833602", "@num": "L312-76", "#text": "Code des impositions sur les biens et services - art. L312-76 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833587", "@num": "L312-77", "#text": "Code des impositions sur les biens et services - art. L312-77 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833579", "@num": "L312-78", "#text": "Code des impositions sur les biens et services - art. L312-78 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150902", "@num": "L312-78", "#text": "Code des impositions sur les biens et services - art. L312-78 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053563494", "@num": "72", "#text": "LOI n°2025-127 du 14 février 2025 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051216302", "@num": "151 septies", "#text": "Code général des impôts, CGI. - art. 151 septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833539", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216257", "@num": "73", "#text": "Code général des impôts, CGI. - art. 73 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048962544", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048962527", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048769047", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048769051", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2023-12-31" } ] }, "@cid": "JORFTEXT000048727345", "@nor": "ECOX2322957L", "@num": "2023-1322", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2023-1322 du 29 décembre 2023 de finances pour 2024 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048727345", "@c_titre_court": "LOI n°2023-1322 du 29 décembre 2023" }, { "@fin": "2999-01-01", "#text": "LOI n° 2023-1322 du 29 décembre 2023 de finances pour 2024 (1)", "@debut": "2023-12-31", "@id_txt": "LEGITEXT000048769046", "@c_titre_court": "LOI n°2023-1322 du 29 décembre 2023" } ], "@date_publi": "2023-12-30", "@date_signature": "2023-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048769625", "@fin": "2025-02-16", "@num": "94", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051203675", "@fin": "2999-01-01", "@num": "94", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048727447", "@fin": "2999-01-01", "@num": "94", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

- Code général des impôts, CGI.\n
\n Art. 73, Art. 151 septies, Art. 69\n
\n

A créé les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Art. L312-104-1, Art. L312-104-2\n
\n

A modifié les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Art. L133-4, Art. L312-35, Art. L312-42, Art. L312-52, Art. L312-55, Art. L312-60, Art. L312-64, Art. L312-69, Art. L312-74, Art. L312-75, Art. L312-76, Art. L312-77, Art. L312-78, Art. L312-104, Art. L312-54\n
\n

\n
\n

IV. - Le 4 du I de l'article 73 du code général des impôts ne s'applique pas à l'impôt sur le revenu dû au titre de l'année 2024.
\n
\nV. - A. - Les A et C du I s'appliquent à l'impôt sur le revenu dû au titre de l'année 2024 et des années suivantes.
\n
\nB. - Le B du I s'applique aux cessions réalisées à compter du 1er janvier 2023.

\n
" } }, "LEGIARTI000051203751": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-60", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2026-01-01", "DATE_DEBUT": "2025-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000051203751", "URL": "article/LEGI/ARTI/00/00/51/20/37/LEGIARTI000051203751.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l'article 72 de la loi n° 2025-127 du 14 février 2025, ces dispositions s'appliquent à compter du 1er janvier 2024.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043828999", "@num": "32", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 32, II (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000044598501", "@num": "L312-61", "#text": "Code des impositions sur les biens et services - art. L312-61", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598503", "@num": "L312-62", "#text": "Code des impositions sur les biens et services - art. L312-62", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598505", "@num": "L312-63", "#text": "Code des impositions sur les biens et services - art. L312-63", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046888320", "@num": "2-10", "#text": "Arrêté du 13 décembre 2022 - art. 2-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000046883209", "@num": "1", "#text": "Arrêté du 30 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046846536", "@nortexte": "ECOE2237323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000051203675", "@num": "94", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 94 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000049089027", "#text": "Décret n°2024-76 du 2 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049085120", "@nortexte": "ECOE2402073D", "@numtexte": "2024-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-02" }, { "@id": "LEGITEXT000050807494", "#text": "Arrêté du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806828", "@nortexte": "BCPE2433669A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-21" }, { "@id": "LEGITEXT000050809375", "#text": "Décret n°2024-1198 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806777", "@nortexte": "BCPE2433668D", "@numtexte": "2024-1198", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000051000320", "@num": "4", "#text": "Arrêté du 23 décembre 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050997923", "@nortexte": "ECOD2435087A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-23" }, { "@id": "LEGITEXT000051180777", "#text": "Décret n°2025-132 du 13 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051170176", "@nortexte": "ECOD2432485D", "@numtexte": "2025-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-13" }, { "@id": "LEGIARTI000051173293", "@num": "72", "#text": "LOI n°2025-127 du 14 février 2025 - art. 72 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053563494", "@num": "72", "#text": "LOI n°2025-127 du 14 février 2025 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies, 8, c (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603723", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 3 : Activités agricoles, forestières et montagnardes", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603771", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Tarifs réduits applicables aux consommations de certaines activités économiques", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603791", "@fin": "2999-01-01", "#text": "Sous-section 2 : Niveaux de taxation", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603843", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@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": "LEGIARTI000044603721", "@fin": "2024-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048637615", "@fin": "2023-12-31", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048833632", "@fin": "2025-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048842587", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051203751", "@fin": "2026-01-01", "@num": "L312-60", "@etat": "MODIFIE", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048842611", "@fin": "2999-01-01", "@num": "L312-60", "@etat": "VIGUEUR", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842665", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2027-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842678", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2028-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842688", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2029-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048842736", "@fin": "2025-02-16", "@num": "L312-60", "@etat": "MODIFIE_MORT_NE", "@debut": "2030-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

CONSOMMATIONS	CATÉGORIES FISCALES	CONDITIONS D'APPLICATION	TARIF RÉDUIT \n \n\t\t\tÀ COMPTER DE 2022 \n \n\t\t\t(€/ MWh)
Travaux agricoles et forestiers	Gazoles	\nL. 312-61 \n	3,86
Fiouls lourds	L. 312-61	0,167
Gaz de pétrole liquéfiés combustible	L. 312-61	0,712
Gaz naturels carburant ou combustible	L. 312-61	0,54
Déshydratation de légumes et plantes aromatiques	Gaz naturels combustible	\nL. 312-62 \n	1,6
Aménagement et entretien des pistes et routes dans les massifs montagneux	Gazoles	\nL. 312-63\n	18,82

" } }, "LEGIARTI000053511547": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "122", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000053511547", "URL": "article/LEGI/ARTI/00/00/53/51/15/LEGIARTI000053511547.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053563045", "@num": "unique", "#text": "LOI n°2025-115 du 7 février 2025 - art. unique (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051144918", "@nortexte": "JUSC2410330L", "@numtexte": "2025-115", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-07" }, { "@id": "LEGIARTI000053561857", "@num": "10", "#text": "LOI n°2025-127 du 14 février 2025 - art. 10 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053563810", "@num": "100", "#text": "LOI n°2025-127 du 14 février 2025 - 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art. 20 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053563138", "@num": "24", "#text": "LOI n°2025-127 du 14 février 2025 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053563103", "@num": "30", "#text": "LOI n°2025-127 du 14 février 2025 - art. 30 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053563074", "@num": "32", "#text": "LOI n°2025-127 du 14 février 2025 - art. 32 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053563066", "@num": "35", "#text": "LOI n°2025-127 du 14 février 2025 - art. 35 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053563061", "@num": "36", "#text": "LOI n°2025-127 du 14 février 2025 - art. 36 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053563574", "@num": "37", "#text": "LOI n°2025-127 du 14 février 2025 - art. 37 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053563566", "@num": "39", "#text": "LOI n°2025-127 du 14 février 2025 - art. 39 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053563562", "@num": "42", "#text": "LOI n°2025-127 du 14 février 2025 - 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art. 70 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053563512", "@num": "71", "#text": "LOI n°2025-127 du 14 février 2025 - art. 71 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053563494", "@num": "72", "#text": "LOI n°2025-127 du 14 février 2025 - art. 72 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053563885", "@num": "74", "#text": "LOI n°2025-127 du 14 février 2025 - art. 74 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053562267", "@num": "75", "#text": "LOI n°2025-127 du 14 février 2025 - art. 75 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053563880", "@num": "78", "#text": "LOI n°2025-127 du 14 février 2025 - art. 78 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053563871", "@num": "79", "#text": "LOI n°2025-127 du 14 février 2025 - art. 79 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053563862", "@num": "90", "#text": "LOI n°2025-127 du 14 février 2025 - art. 90 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053563821", "@num": "93", "#text": "LOI n°2025-127 du 14 février 2025 - art. 93 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053562042", "@num": "99", "#text": "LOI n°2025-127 du 14 février 2025 - art. 99 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000053564251", "@num": "24", "#text": "LOI n°2025-176 du 24 février 2025 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000053564245", "@num": "25", "#text": "LOI n°2025-176 du 24 février 2025 - art. 25 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000053564234", "@num": "27", "#text": "LOI n°2025-176 du 24 février 2025 - art. 27 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000053564224", "@num": "29", "#text": "LOI n°2025-176 du 24 février 2025 - art. 29 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000051266120", "@num": "6", "#text": "LOI n°2025-188 du 27 février 2025 - art. 6 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000051260902", "@nortexte": "TECX2409828L", "@numtexte": "2025-188", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-27" }, { "@id": "LEGIARTI000053564256", "@num": "4", "#text": "LOI n°2025-327 du 11 avril 2025 - art. 4 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000051451755", "@nortexte": "ATDX2426951L", "@numtexte": "2025-327", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-04-11" }, { "@id": "LEGIARTI000051736821", "@num": "3", "#text": "LOI n°2025-534 du 13 juin 2025 - art. 3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000051734927", "@nortexte": "MOMX2508274L", "@numtexte": "2025-534", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2025-06-13" }, { "@id": "LEGIARTI000051817418", "@num": "5", "#text": "LOI n°2025-580 du 27 juin 2025 - art. 5 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000051806013", "@nortexte": "TSSX2333832L", "@numtexte": "2025-580", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000053564264", "@num": "unique", "#text": "LOI n°2025-658 du 18 juillet 2025 - art. unique (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000051919380", "@nortexte": "INTX2508605L", "@numtexte": "2025-658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-07-18" }, { "@id": "LEGIARTI000053564266", "@num": "23", "#text": "LOI n°2025-797 du 11 août 2025 - art. 23 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000052075903", "@nortexte": "MOMX2508540L", "@numtexte": "2025-797", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-08-11" } ] }, "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": "LEGIARTI000053511547", "@fin": "2999-01-01", "@num": "122", "@etat": "VIGUEUR", "@debut": "2026-02-21", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053508858", "@fin": "2999-01-01", "@num": "122", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

- LOI n°2025-127 du 14 février 2025\n
\n Art. 120, Art. 122, Art. 124, Art. 125, Art. 134, Art. 136, Art. 185\n
\n

\n
\n

A modifié les dispositions suivantes :

- LOI n°2025-658 du 18 juillet 2025\n
\n Art. unique\n
\n

\n
\n

A abrogé les dispositions suivantes :

- LOI n°2025-188 du 27 février 2025\n
\n Art. 6\n
\n

\n
\n

A abrogé les dispositions suivantes :

- LOI n°2025-534 du 13 juin 2025\n
\n Art. 3\n
\n

\n
\n

A abrogé les dispositions suivantes :

- LOI n°2025-580 du 27 juin 2025\n
\n Art. 5\n
\n

\n
\n

A modifié les dispositions suivantes :

- LOI n°2025-127 du 14 février 2025\n
\n Art. 10, Art. 12, Art. 18, Art. 20, Art. 24, Art. 30, Art. 32, Art. 33, Art. 35, Art. 36\n
\n

\n
\n

A modifié les dispositions suivantes :

- LOI n°2025-115 du 7 février 2025\n
\n Art. unique\n
\n

\n
\n

A modifié les dispositions suivantes :

- LOI n°2025-176 du 24 février 2025\n
\n Art. 24, Art. 25, Art. 27, Art. 29\n
\n

\n
\n

A modifié les dispositions suivantes :

- LOI n°2025-327 du 11 avril 2025\n
\n Art. 4\n
\n

\n
\n

A modifié les dispositions suivantes :

- LOI n°2025-797 du 11 août 2025\n
\n Art. 23\n
\n

\n
\n

A modifié les dispositions suivantes :

- LOI n°2025-127 du 14 février 2025\n
\n Art. 37, Art. 39, Art. 42, Art. 52, Art. 66, Art. 68, Art. 70, Art. 71, Art. 72\n
\n

\n
\n

A modifié les dispositions suivantes :

- LOI n°2025-127 du 14 février 2025\n
\n Art. 74, Art. 75, Art. 78, Art. 79, Art. 90, Art. 93, Art. 99, Art. 100, Art. 107, Art. 110\n
\n

X. - A. - Le I s'applique à compter du 9 février 2025.
\n
\nB. - Le II s'applique à compter du 16 février 2025.
\n
\nC. - Le III s'applique à compter du 26 février 2025.
\n
\nD. - Le IV s'applique à compter du 1^er mars 2025.
\n
\nE. - Le V s'applique à compter du 13 avril 2025.
\n
\nF. - Le VI s'applique à compter du 15 juin 2025.
\n
\nG. - Le VII s'applique à compter du 29 juin 2025.

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Article 72 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 21/02/2026 (LOI n° 2025-127 du 14 février 2025 de finances pour 2025 (1))