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1. Le gaz naturel repris à la position 2711.21.00 du tarif douanier est soumis à une taxe intérieure de consommation lors de sa livraison à l'utilisateur final.
\n
2. La taxe est exigible lorsque les quantités livrées au même utilisateur au cours des douze derniers mois précédant la période de facturation ont excédé 5 millions de kilowatt/heures. Elle est due par les entreprises de transport et de distribution, pour chaque facturation mensuelle, sur la fraction des livraisons excédant 400.000 kilowatt/heures. Lorsque la facturation n'est pas mensuelle, le chiffre de 400.000 kilowatt/heures est corrigé proportionnellement à la période couverte par la facturation.
\n
3. Sont exonérées les livraisons destinées au chauffage des immeubles à usage principal d'habitation.
\n
Sont également exonérées les livraisons de gaz destiné à être utilisé :
\n
a) Comme matière première ;
\n
b) Comme combustible pour la fabrication sous le régime de l'usine exercée des huiles minérales visées aux tableaux B et C de l'article 265.
\n
4. Les livraisons taxables sont exprimées en milliers de kilowatt/heures, après arrondissement au millier le plus voisin.
\n
5. Le tarif de la taxe intérieure de consommation sur le gaz naturel livré à l'utilisateur final est relevé conformément aux dispositions du 4 de l'article 266.
" } }, "LEGIARTI000006615169": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-01", "DATE_DEBUT": "1997-04-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006615169", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615169.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X266EAAAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318534", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006617384", "@num": "1", "#text": "Décret n°97-390 du 17 avril 1997 - art. 1 () JORF 24 avril 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000565222", "@nortexte": "BUDD9600006D", "@numtexte": "97-390", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-17" }, { "@id": "LEGIARTI000006322252", "@num": "3", "#text": "Loi n°2004-1485 du 30 décembre 2004 - 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1. Le gaz naturel repris à la position 2711.21.00 du tarif douanier est soumis à une taxe intérieure de consommation lors de sa livraison à l'utilisateur final.
\n
2. La taxe est exigible lorsque les quantités livrées au même utilisateur au cours des douze derniers mois précédant la période de facturation ont excédé 5 millions de kilowatt/heures. Elle est due par les entreprises de transport et de distribution, pour chaque facturation mensuelle, sur la fraction des livraisons excédant 400.000 kilowatt/heures. Lorsque la facturation n'est pas mensuelle, le chiffre de 400.000 kilowatt/heures est corrigé proportionnellement à la période couverte par la facturation.
\n
3. Sont exonérées les livraisons destinées au chauffage des immeubles à usage principal d'habitation.
\n
Sont également exonérées les livraisons de gaz destiné à être utilisé :
\n
a) Comme matière première ;
\n
b) Comme combustible pour la fabrication sous le régime de l'usine exercée des huiles minérales visées aux tableaux B et C de l'article 265.
\n
4. Les livraisons taxables sont exprimées en milliers de kilowatt/heures, après arrondissement au millier le plus voisin.
\n
5. (alinéa supprimé).
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1. Le gaz naturel repris à la position 2711.21.00 du tarif douanier est soumis à une taxe intérieure de consommation lors de sa livraison à l'utilisateur final.
\n
2. La taxe est exigible lorsque les quantités livrées au même utilisateur au cours des douze derniers mois précédant la période de facturation ont excédé 5 millions de kilowatt/heures. Elle est due par les entreprises de transport et de distribution, pour chaque facturation mensuelle, sur la fraction des livraisons excédant 400.000 kilowatt/heures. Lorsque la facturation n'est pas mensuelle, le chiffre de 400.000 kilowatt/heures est corrigé proportionnellement à la période couverte par la facturation.
\n
3. Sont exonérées les livraisons destinées au chauffage des immeubles à usage principal d'habitation.
\n
Sont également exonérées les livraisons de gaz destiné à être utilisé :
\n
a) Comme matière première ;
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b) Comme combustible pour la fabrication sous le régime de l'usine exercée des huiles minérales visées aux tableaux B et C de l'article 265.
\n
4. Les livraisons taxables sont exprimées en milliers de kilowatt/heures, après arrondissement au millier le plus voisin.
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5. Le tarif de la taxe est fixé à 1,19 euros par millier de kilowattheures.
" } }, "LEGIARTI000006615171": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615171", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615171.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X266EAAAXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318534", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006322252", "@num": "3", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322474", "@num": "58", "#text": "Loi n°2005-1719 du 30 décembre 2005 - 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1. Le gaz naturel repris à la position 2711.21.00 du tarif douanier est soumis à une taxe intérieure de consommation lors de sa livraison à l'utilisateur final.
\n
2. La taxe est exigible lorsque les quantités livrées au même utilisateur au cours des douze derniers mois précédant la période de facturation ont excédé 5 millions de kilowatt/heures. Elle est due par les entreprises de transport et de distribution, pour chaque facturation mensuelle, sur la fraction des livraisons excédant 400.000 kilowatt/heures. Lorsque la facturation n'est pas mensuelle, le chiffre de 400.000 kilowatt/heures est corrigé proportionnellement à la période couverte par la facturation.
\n
3. Sont exonérées les livraisons destinées au chauffage des immeubles à usage principal d'habitation.
\n
Sont également exonérées les livraisons de gaz destiné à être utilisé :
\n
a) Comme matière première ;
\n
b) Comme combustible pour la fabrication sous le régime de l'usine exercée des huiles minérales visées aux tableaux B et C de l'article 265 ;
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c) Comme combustible pour la production d'électricité, à compter du 1er janvier 2006 et à l'exclusion des livraisons de gaz destiné à être utilisé dans les installations visées à l'article 266 quinquies A.
\n
4. Les livraisons taxables sont exprimées en milliers de kilowatt/heures, après arrondissement au millier le plus voisin.
\n
5. Le tarif de la taxe est fixé à 1,19 euro par millier de kilowattheures.
\n
6. Le produit de la taxe est affecté à l'Agence de l'environnement et de la maîtrise de l'énergie.
" } }, "LEGIARTI000006615172": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-01", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615172", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615172.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X266EAAAXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318534", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006628157", "@num": "10", "#text": "Loi n°2000-108 du 10 février 2000 - art. 10 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000750321", "@nortexte": "ECOX9800166L", "@numtexte": "2000-108", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-02-10" }, { "@id": "LEGIARTI000006322252", "@num": "3", "#text": "Loi n°2004-1485 du 30 décembre 2004 - 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1. Le gaz naturel repris à la position 2711.21.00 du tarif douanier est soumis à une taxe intérieure de consommation lors de sa livraison à l'utilisateur final.
\n
2. La taxe est exigible lorsque les quantités livrées au même utilisateur au cours des douze derniers mois précédant la période de facturation ont excédé 5 millions de kilowatt/heures. Elle est due par les entreprises de transport et de distribution, pour chaque facturation mensuelle, sur la fraction des livraisons excédant 400.000 kilowatt/heures. Lorsque la facturation n'est pas mensuelle, le chiffre de 400.000 kilowatt/heures est corrigé proportionnellement à la période couverte par la facturation.
\n
3. Sont exonérées les livraisons destinées au chauffage des immeubles à usage principal d'habitation.
\n
Sont également exonérées les livraisons de gaz destiné à être utilisé :
\n
a) Comme matière première ;
\n
b) Comme combustible pour la fabrication sous le régime de l'usine exercée des huiles minérales visées aux tableaux B et C de l'article 265 ;
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c) Comme combustible pour la production d'électricité, à compter du 1er janvier 2006.
\n
L'exonération prévue au c du présent 3 ne s'applique pas aux livraisons de gaz destiné à être utilisé dans les installations visées à l'article 266 quinquies A. Toutefois, les producteurs dont l'installation ne bénéficie pas d'un contrat d'achat d'électricité conclu dans le cadre de l'article 10 de la loi n° 2000-108 du 10 février 2000 relative à la modernisation et au développement du service public de l'électricité ou mentionné à l'article 50 de cette même loi, renonçant à bénéficier de l'exonération de taxes intérieures prévue à l'article 266 quinquies A, bénéficient du régime prévu au c du présent 3.
\n
4. Les livraisons taxables sont exprimées en milliers de kilowatt/heures, après arrondissement au millier le plus voisin.
\n
5. Le tarif de la taxe est fixé à 1,19 euro par millier de kilowattheures.
\n
6. Le produit de la taxe est affecté à l'Agence de l'environnement et de la maîtrise de l'énergie.
" } }, "LEGIARTI000018036078": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2008-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018036078", "URL": "article/LEGI/ARTI/00/00/18/03/60/LEGIARTI000018036078.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318534", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006628157", "@num": "10", "#text": "Loi n°2000-108 du 10 février 2000 - art. 10 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000750321", "@nortexte": "ECOX9800166L", "@numtexte": "2000-108", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-02-10" }, { "@id": "LEGIARTI000006628371", "@num": "5", "#text": "Loi n°2003-8 du 3 janvier 2003 - 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1. Le gaz naturel repris aux codes NC 2711-11 et 2711-21 de la nomenclature douanière, destiné à être utilisé comme combustible, est soumis à une taxe intérieure de consommation.

2. Le fait générateur de la taxe intervient lors de la livraison de ce produit par un fournisseur à un utilisateur final et la taxe est exigible au moment de la facturation, y compris des acomptes, ou au moment des encaissements si ceux-ci interviennent avant le fait générateur ou la facturation. Le fait générateur intervient et la taxe est également exigible au moment de l'importation, lorsque le gaz naturel est directement importé par l'utilisateur final pour ses besoins propres.

Dans les autres cas, le fait générateur et l'exigibilité de la taxe interviennent lors de la consommation de gaz naturel effectuée sur le territoire douanier de la France par un utilisateur final.

3. La taxe est due :

a) Par le fournisseur de gaz naturel.

Est considérée comme fournisseur de gaz naturel toute personne titulaire de l'autorisation prévue au I de l'article 5 de la loi n° 2003-8 du 3 janvier 2003 relative aux marchés du gaz et de l'électricité et au service public de l'énergie ;

b) A l'importation, par la personne désignée comme destinataire réel des produits sur la déclaration en douane d'importation ;

c) Par l'utilisateur final mentionné au dernier alinéa du 2.

4. a. Le gaz naturel n'est pas soumis à la taxe intérieure de consommation prévue au 1 lorsqu'il est utilisé :

1° Autrement que comme combustible, sous réserve des dispositions de l'article 265 ;

2° A un double usage au sens du 2° du I de l'article 265 C ;

3° Dans un procédé de fabrication de produits minéraux non métalliques mentionné au 3° du I de l'article 265 C.

b. Le gaz naturel n'est pas soumis à la taxe intérieure de consommation mentionnée au 1 lorsqu'il est consommé dans les conditions prévues au III de l'article 265 C.

5. Le gaz naturel est exonéré de la taxe intérieure de consommation prévue au 1 lorsqu'il est utilisé :

a) Pour la production d'électricité.

Cette exonération ne s'applique pas au gaz naturel destiné à être utilisé dans les installations visées à l'article 266 quinquies A. Toutefois, les producteurs dont l'installation ne bénéficie pas d'un contrat d'achat d'électricité conclu dans le cadre de l'article 10 de la loi n° 2000-108 du 10 février 2000 relative à la modernisation et au développement du service public de l'électricité ou mentionné à l'article 50 de cette même loi, renonçant à bénéficier de l'exonération des taxes intérieures de consommation prévues à l'article 266 quinquies A, bénéficient du régime prévu au présent a ;

b) Pour les besoins de l'extraction et de la production du gaz naturel ;

c) Pour la consommation des particuliers, y compris sous forme collective.

L'exonération prévue au premier alinéa s'applique aux réseaux de chaleur en proportion de la puissance souscrite destinée au chauffage de logements ;

d) Pour la consommation des autorités régionales et locales ou des autres organismes de droit public pour les activités ou opérations qu'ils accomplissent en tant qu'autorités publiques jusqu'au 1er janvier 2009.

6. Les modalités d'application des 4 et 5, ainsi que les modalités du contrôle et de la destination des produits et de leur affectation aux usages qui y sont mentionnés sont fixées par décret.

7. Sont également exonérés de la taxe intérieure de consommation mentionnée au 1 les gaz repris au code NC 2705.

8. La taxe intérieure de consommation mentionnée au 1 est assise sur la quantité d'énergie livrée, exprimée en mégawattheures, après arrondissement au mégawattheure le plus voisin et le tarif de la taxe est fixé à 1, 19 euros par mégawattheure.

9. a. Les fournisseurs de gaz naturel établis sur le territoire douanier de la France se font enregistrer auprès de l'administration des douanes et droits indirects chargée du recouvrement de la taxe intérieure de consommation préalablement au commencement de leur activité.

Ils tiennent une comptabilité des livraisons de gaz naturel qu'ils effectuent en France et communiquent à l'administration chargée du recouvrement la date et le lieu de livraison effectif, le nom ou la raison sociale et l'adresse du destinataire. La comptabilité des livraisons doit être présentée à toute réquisition de l'administration.

b. Les fournisseurs qui ne sont pas établis sur le territoire douanier de la France désignent une personne qui y est établie et qui a été enregistrée auprès de l'administration des douanes et droits indirects, pour effectuer en leurs lieu et place les obligations qui leur incombent et acquitter la taxe intérieure de consommation.

c. Les utilisateurs finals mentionnés au second alinéa du 2 et ceux qui importent du gaz naturel pour leurs besoins propres se font enregistrer auprès de l'administration des douanes et droits indirects. Ils lui communiquent tous les éléments d'assiette nécessaires pour l'établissement de la taxe.

10. La taxe est acquittée, selon une périodicité mensuelle, auprès du bureau de douane désigné lors de l'enregistrement.

Les quantités d'énergie livrées à un utilisateur final ou importées ou, dans les autres cas, consommées par un utilisateur final au titre d'un mois, pour lesquelles la taxe est devenue exigible, sont portées sur une déclaration déposée avant le 15 du mois suivant. La taxe correspondante est acquittée lors du dépôt de la déclaration.

La forme de la déclaration d'acquittement et les modalités déclaratives sont définies par arrêté du ministre chargé du budget.

11. Les personnes qui ont reçu du gaz naturel, sans que ce produit soit soumis à la taxe intérieure de consommation dans les conditions mentionnées au 4, ou en exonération conformément au 5, sont tenues, sans préjudice des pénalités éventuellement applicables, d'acquitter les taxes ou le supplément des taxes dû, lorsque le produit n'a pas été affecté à la destination ou à l'utilisation ayant justifié l'absence de taxation, l'exonération, l'octroi d'un régime fiscal privilégié ou d'un taux réduit.

12. Lorsque le gaz naturel a été normalement soumis à la taxe intérieure de consommation alors qu'il a été employé en tout ou partie par l'utilisateur final à un usage non taxable prévu au 4 ou à un usage exonéré prévu au 5, l'utilisateur final peut demander le remboursement de la taxe ou de la fraction de taxe.

Lorsque le gaz naturel soumis à la taxe a fait l'objet d'un rachat par le fournisseur auprès de son client, la taxe est remboursée au fournisseur, pour autant que le fournisseur justifie qu'il a précédemment acquitté la taxe. Ce remboursement peut s'effectuer par imputation sur le montant de la taxe due.

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Arrêté du 12 mars 2008 relatif aux modalités d'acquittement de la taxe intérieure de consommation sur le gaz naturel