{ "article": { "LEGIARTI000053563904": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "134", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000053563904", "URL": "article/LEGI/ARTI/00/00/53/56/39/LEGIARTI000053563904.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": "LEGIARTI000053548201", "@num": "L422-23", "#text": "Code des impositions sur les biens et services - art. L422-23 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "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": "LEGISCTA000051232647", "@fin": "2999-01-01", "#text": "D. - Autres dispositions", "@debut": "2025-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051232613", "@fin": "2999-01-01", "#text": "II. - RESSOURCES AFFECTÉES", "@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": "LEGIARTI000051172999", "@fin": "2026-02-21", "@num": "134", "@etat": "MODIFIE", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053563904", "@fin": "2999-01-01", "@num": "134", "@etat": "VIGUEUR", "@debut": "2026-02-21", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051169344", "@fin": "2999-01-01", "@num": "134", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - A modifié les dispositions suivantes :

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

II. - Le I entre en vigueur le 1er avril 2025.

III. - (Abrogé).

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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 - 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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.

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

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

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

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049804060", "@num": "A422-12", "#text": "Code des impositions sur les biens et services - art. A422-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053446281", "@num": "A422-13", "#text": "Code des impositions sur les biens et services - art. A422-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053446286", "@num": "A422-14", "#text": "Code des impositions sur les biens et services - art. A422-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051350561", "@num": "A422-15", "#text": "Code des impositions sur les biens et services - art. A422-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051350567", "@num": "A422-16", "#text": "Code des impositions sur les biens et services - art. A422-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804056", "@num": "D422-10", "#text": "Code des impositions sur les biens et services - art. D422-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602729", "@num": "L422-20", "#text": "Code des impositions sur les biens et services - art. L422-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599553", "@num": "L422-41", "#text": "Code des impositions sur les biens et services - art. L422-41", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047345736", "@num": "2", "#text": "Arrêté du 15 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047342657", "@nortexte": "TREA2307239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-15" }, { "@id": "LEGIARTI000047345738", "@num": "3", "#text": "Arrêté du 15 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047342657", "@nortexte": "TREA2307239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-15" }, { "@id": "LEGIARTI000047345740", "@num": "4", "#text": "Arrêté du 15 mars 2023 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047342657", "@nortexte": "TREA2307239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-15" }, { "@id": "LEGITEXT000049354175", "#text": "Arrêté du 29 mars 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049346216", "@nortexte": "TREA2406418A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-29" }, { "@id": "LEGIARTI000049354191", "@num": "2", "#text": "Arrêté du 29 mars 2024 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049346216", "@nortexte": "TREA2406418A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-29" }, { "@id": "LEGIARTI000049354193", "@num": "3", "#text": "Arrêté du 29 mars 2024 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049346216", "@nortexte": "TREA2406418A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-29" }, { "@id": "LEGIARTI000049826849", "@num": "4", "#text": "Arrêté du 29 mars 2024 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000049346216", "@nortexte": "TREA2406418A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-29" }, { "@id": "LEGITEXT000049792941", "#text": "Arrêté du 14 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790860", "@nortexte": "TREA2415890A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-14" }, { "@id": "LEGIARTI000053563904", "@num": "134", "#text": "LOI n°2025-127 du 14 février 2025 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051348830", "#text": "Arrêté du 12 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051348079", "@nortexte": "ATDA2503633A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-03-12" }, { "@id": "LEGITEXT000053445277", "#text": "Arrêté du 3 février 2026 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053443950", "@nortexte": "TRAA2536337A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2026-02-03" }, { "@id": "LEGIARTI000053511595", "@num": "142", "#text": "LOI n°2026-103 du 19 février 2026 - art. 142", "@sens": "cible", "@cidtexte": "JORFTEXT000053508155", "@nortexte": "CPPX2524517L", "@numtexte": "2026-103", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2026-02-19" }, { "@id": "LEGIARTI000041528857", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies, IV, al. 1, al. 5, al. 6, al. 8, ph. 2, al. 9, ph. 2 et ph. 3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044825724", "@num": "L6328-2", "#text": "Code des transports - art. L6328-2", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044825726", "@num": "L6328-3", "#text": "Code des transports - art. L6328-3", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044602731", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Règles générales", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602735", "@fin": "2999-01-01", "#text": "Sous-section 3 : Montant de la taxe", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602753", "@fin": "2999-01-01", "#text": "Section 2 : Taxe sur le transport aérien de passagers", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044602795", "@fin": "2999-01-01", "#text": "Chapitre II : TRANSPORT AÉRIEN", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603329", "@fin": "2999-01-01", "#text": "Titre II : MOBILITÉS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603349", "@fin": "2999-01-01", "#text": "Livre IV : AUTRES IMPOSITIONS SECTORIELLES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044602723", "@fin": "2022-08-18", "@num": "L422-23", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196619", "@fin": "2023-04-01", "@num": "L422-23", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046872788", "@fin": "2024-04-01", "@num": "L422-23", "@etat": "MODIFIE", "@debut": "2023-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048834290", "@fin": "2025-04-01", "@num": "L422-23", "@etat": "MODIFIE", "@debut": "2024-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048844806", "@fin": "2025-02-16", "@num": "L422-23", "@etat": "MODIFIE_MORT_NE", "@debut": "2025-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051220445", "@fin": "2026-02-21", "@num": "L422-23", "@etat": "MODIFIE", "@debut": "2025-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053548201", "@fin": "2999-01-01", "@num": "L422-23", "@etat": "VIGUEUR", "@debut": "2026-02-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

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

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

\n\n

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

" } } }, "article_lien": [ { "article_id": "LEGIARTI000053511547", "cible": false, "cidtexte": "JORFTEXT000051168007", "id": "LEGIARTI000053563904", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000053548201", "cible": true, "cidtexte": "JORFTEXT000051168007", "id": "LEGIARTI000053563904", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000053563904", "liens_entrants": true }

Article 134 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 21/02/2026 (LOI n° 2025-127 du 14 février 2025 de finances pour 2025 (1))