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Sont bénéficiaires du remboursement mentionné à l'article L. 153-1 les personnes qui ont supporté l'imposition, dans la limite de la fraction effectivement supportée.
Code des impositions sur les biens et services
L153-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604117
2022-01-01 00:00:00
385444fb35627d7e660e5922459500074db72e63916540bf3d0e97fcfcd8ce89
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Lorsque le montant d'une imposition supporté par un vendeur figure sur la facture en tant qu'élément du prix de vente, il est présumé être répercuté auprès de l'acheteur. Un décret peut déterminer des éléments alternatifs ou complémentaires de preuve.
Code des impositions sur les biens et services
L153-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604115
2022-01-01 00:00:00
ce140f81c7ace1cdf83c22dc38a0b0de4a9d92f99685ce64e51581629e373902
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Le vendeur est redevable du montant de l'imposition qui figure sur une facture et qu'il n'a pas supporté.
Code des impositions sur les biens et services
L153-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604113
2022-01-01 00:00:00
b95a7d90fed858dd23030e356a0c91cccbd9a4fde0a402dcd2aaa57de2fa682e
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Les dispositions du présent chapitre sont applicables lorsque, pour une imposition donnée, le présent code prévoit que l'administration ou l'organisme chargé de la collecte peut recourir à une ou plusieurs personnes tierces pour assurer tout ou partie des opérations de collecte ne relevant pas du recouvrement forcé. Le tiers collecteur s'entend de toute personne tierce mentionnée au premier alinéa.
Code des impositions sur les biens et services
L154-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048628786
2024-01-01 00:00:00
62c509147fd39befa233bac8ceb475c0df906384ed98a86d19a41e2efbb81088
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Le redevable de l'imposition mentionnée à l'article L. 154-1 remplit ses obligations relatives au paiement et, le cas échéant, à la constatation de l'imposition, autres que celles régies par l' article L. 180-1 ou par les dispositions qui s'y substituent, dans le cadre d'un contrat conclu avec le tiers collecteur. Un décret en Conseil d'Etat détermine les obligations de ce contrat qui sont de nature à sécuriser la collecte correcte de l'impôt.
Code des impositions sur les biens et services
L154-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048628795
2024-01-01 00:00:00
a244aeef9d917a96fac67d640fd4f8a20c44250ce4e2eb0a2425c09882bbec83
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Les sommes collectées dans le cadre du contrat mentionné à l'article L. 154-2 le sont au nom et pour le compte de l'administration ou de l'organisme chargé de la collecte. Elles sont inscrites par le tiers collecteur en compte de passage.
Code des impositions sur les biens et services
L154-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048628809
2024-01-01 00:00:00
fef034c55c9cede3815f13a795263dae586140e337f99a61df7da5292d3714d0
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Le tiers collecteur est établi sur le territoire de taxation et autorisé par l'administration ou l'organisme chargé de la collecte dans des conditions déterminées par décret en Conseil d'Etat.
Code des impositions sur les biens et services
L154-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048628818
2024-01-01 00:00:00
a1b56c8b7807797987afe2e4945eb6d35ea0d1efb7cbc92b582747fed9fb8469
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-0.023675108328461647, -0.03135156258940697, -0.05752066150307655, -0.022742148488759995, -0.025684602558612823 ]
Un décret en Conseil d'Etat détermine : 1° Les conditions d'honorabilité et d'ancienneté exigées du tiers collecteur ; 2° Les moyens financiers et matériels exigés du tiers collecteur, propres à sécuriser la collecte de l'impôt ; 3° Les conditions dans lesquelles le tiers collecteur collecte l'imposition ; 4° Les activités économiques présentant un lien avec l'imposition devant être réalisées par le tiers collecteur ; 5° Les autorisations ou habilitations dont le tiers collecteur doit par ailleurs disposer aux fins de permettre la collecte de manière sécurisée.
Code des impositions sur les biens et services
L154-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048628827
2024-01-01 00:00:00
384d16b03316d4d713565b760fc2faf3f97bcac504ea45f2b61504a9c809a7b3
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-0.018090831115841866, -0.0211377814412117, -0.07912518829107285, -0.04950457066297531, 0.020005308091640472 ]
Le tiers collecteur est tenu, pour les sommes qu'il a collectées auprès du redevable et, le cas échéant, pour les formalités donnant lieu à l'imposition ou résultant de l'imposition qu'il a accomplies pour son propre compte ou pour le compte du redevable, à l'ensemble des obligations s'imposant au redevable. Notamment, il acquitte l'imposition, les intérêts et les pénalités exigibles. Les règles mentionnées à l' article L. 180-1 ou, lorsqu'il est dérogé à cet article, celles qui s'y substituent s'appliquent au tiers collecteur dans les mêmes conditions qu'au redevable. Les sommes mentionnées à l' article L. 141-1 sont remboursées au tiers collecteur dans les situations déterminées par décret.
Code des impositions sur les biens et services
L154-6
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048628836
2024-01-01 00:00:00
82cd43db58bb3b2ac4c69b34669e5b9507d2d1130d2a518b21cb187be9c81b27
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Les impositions sont constatées par le redevable au moyen d'une déclaration dont les éléments sont déterminés dans des conditions prévues par décret. Ce décret détermine également les situations dans lesquelles, par dérogation à l' article L. 133-2 , le redevable d'un montant nul est dispensé de déclaration.
Code des impositions sur les biens et services
L161-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637537
2024-01-01 00:00:00
1dc23d065adb3f2a4dd7a3a4f866c5b2a89950cb2093f743738899abcd41e77e
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Un décret peut prévoir que la déclaration mentionnée à l' article L. 161-1 porte sur l'ensemble de l'imposition devenue exigible pendant une période comprise entre une semaine et une année. Les dates des échéances déclaratives sont déterminées par arrêté du ministre ayant autorité ou tutelle sur le service ou l'organisme chargé de la gestion des déclarations au plus tard au dernier jour de l'année civile qui suit celle où l'exigibilité est intervenue. Les mesures d'application du présent article peuvent être adaptées en fonction du régime de taxe sur la valeur ajoutée dont relève le déclarant, des montants à payer ou des montants dus au titre d'une période précédente, de tout critère représentatif de la taille du déclarant, de son volume d'activité, du cadre juridique particulier dont il relève ainsi que des modalités de transmission ou de mise à disposition de la déclaration auxquelles il est recouru en application de l' article L. 161-3 .
Code des impositions sur les biens et services
L161-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637534
2024-01-01 00:00:00
b92636960928bd87602701030c8c93e4d39efa14ff4e264f055fcd26e00d2645
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Les modalités selon lesquelles le redevable transmet les déclarations au service ou à l'organisme chargé de la gestion des déclarations ou les met à sa disposition sont déterminées par décret.
Code des impositions sur les biens et services
L161-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604103
2022-01-01 00:00:00
ca273acf6707aaeacf2376b9a0e5e79faa51b63c5b33eaa848c79604c463c4f3
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Lorsqu'il est dérogé à l' article L. 161-1 pour une imposition donnée, cette dernière est constatée par l'administration ou l'organisme désigné à cette fin dans des conditions déterminées par décret, au plus tard au dernier jour de l'année civile qui suit celle où l'exigibilité est intervenue. Les informations nécessaires à cette constatation sont communiquées dans des conditions déterminées par décret.
Code des impositions sur les biens et services
L161-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048628975
2024-01-01 00:00:00
74637d177d0079441106e3a68c2ebf5efcf54dd8960a869914f70f7a07b1d739
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Le montant total déclaré ou autrement constaté d'une imposition est arrondi à l'euro le plus proche, la fraction d'euro égale à cinquante centimes étant comptabilisée pour un euro. Les seuils et autres paramètres à partir desquels sont déterminées les modalités de constatation d'une imposition sont arrondis dans les mêmes conditions.
Code des impositions sur les biens et services
L161-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048628979
2024-01-01 00:00:00
363a713bf19949bd04a46f5a68aa01bbd5fb29fdd8336d7edfe45b4f4df8b73e
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Lorsque le redevable méconnaît ses obligations, l'imposition est constatée selon les procédures d'établissement particulières mentionnées à l' article L. 180-1 ou, lorsqu'il est dérogé à cet article, selon celles qui s'y substituent.
Code des impositions sur les biens et services
L161-6
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048628983
2024-01-01 00:00:00
4f6216fa3c15331ff85bf34d19a2ccc726135382715ecd3114c1328a3f5db6de
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Le régime simplifié de déclaration permet de déclarer à une date commune, dans des conditions déterminées par décret, l'ensemble des impositions déclarées auprès de l'administration fiscale qui deviennent exigibles au cours d'un exercice comptable et auxquelles s'appliquent les dispositions mentionnées à l'article L. 180-1 . Il s'applique de plein droit lorsque les conditions prévues à la section 2 sont remplies. Il peut y être renoncé dans les conditions déterminées par décret.
Code des impositions sur les biens et services
L162-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604097
2022-01-01 00:00:00
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-0.012581904418766499, -0.04750647395849228, 0.012401051819324493, -0.05626662075519562 ]
Par dérogation au deuxième alinéa de l'article L. 162-1 , pour les entreprises qui réalisent des travaux de construction, de réparation, de nettoyage, d'entretien, de transformation et de démolition d'un immeuble, le régime simplifié de déclaration est applicable sur option lorsque les conditions prévues à la section 2 sont remplies. L'option est exercée, dans des conditions déterminées par décret, au plus tôt pour le premier exercice suivant une année civile complète au cours de laquelle le déclarant a réalisé ses déclarations selon le régime normal d'imposition à la taxe sur la valeur ajoutée mentionné au 2 de l'article 287 du code général des impôts . Il peut y être renoncé dans les conditions déterminées par décret.
Code des impositions sur les biens et services
L162-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604095
2022-01-01 00:00:00
a4a30048f49ca8b7793aceaebecf00cc740ab46d2f089c7cb639648237e8a0ad
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Le régime simplifié de déclaration s'applique lorsque les conditions prévues par la présente section sont remplies. Un décret détermine les modalités selon lesquelles le régime cesse de produire ses effets lorsque ces conditions ne sont plus remplies.
Code des impositions sur les biens et services
L162-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604091
2022-01-01 00:00:00
85a15fd06d6568b0d60c4114a37c27d8ad5059aba3b1df5d6f5bac4ec50617fd
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Si le déclarant a exercé une activité au cours de l'année civile précédant l'exercice comptable, le montant des opérations qu'il a réalisées au cours de cette année est inférieur ou égal à l'un des seuils suivants, déterminé en fonction de son activité principale : 1° 818 000 € pour les activités de vente de biens corporels, de restauration ou de mise à disposition de logement ; 2° 247 000 € pour les autres activités. Les valeurs mentionnées au 1° et 2° sont celles applicables aux années 2020, 2021 et 2022. Pour les années suivantes, elles sont indexées sur l'inflation dans les conditions prévues par le chapitre II du titre III, avec une évolution tous les trois ans. Les valeurs révisées sont arrondies au millier d'euros. Les références aux seuils prévus au présent article s'entendent de références aux seuils prévus aux 1° et 2° après application de l'indexation prévue au quatrième alinéa.
Code des impositions sur les biens et services
L162-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637562
2024-01-01 00:00:00
5a6ad259c2b67019f73efc9d8e2c2c38fceb99108f53581bb64cc77776210f79
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-0.03230234235525131, 0.028718743473291397, 0.04653192311525345, 0.08212297409772873 ]
Au cours de l'exercice comptable, le montant des opérations réalisées par le déclarant depuis le début de l'année civile est inférieur ou égal à l'un des seuils suivants, déterminé en fonction de son activité principale : 1° 901 000 € pour les activités de vente de biens corporels, de restauration ou de mise à disposition de logements ; 2° 279 000 € pour les autres activités. Les valeurs mentionnées au 1° et 2° sont celles applicables aux années 2020, 2021 et 2022. Pour les années suivantes, elles sont indexées sur l'inflation dans les conditions prévues par le chapitre II du titre III, avec une évolution tous les trois ans. Les valeurs révisées sont arrondies au millier d'euros. Les références aux seuils prévus au présent article s'entendent de références aux seuils mentionnés aux 1° et 2° après application de l'indexation.
Code des impositions sur les biens et services
L162-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637559
2024-01-01 00:00:00
410cb3386f90fae3d0a39e1042af956fe1598ac12f674103815068e17bc370a0
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Les seuils mentionnés aux articles L. 162-4 et L. 162-5 sont appréciés déduction faite des recettes à caractère exceptionnel et du montant des impositions relevant du régime simplifié devenues exigibles au cours de l'année civile. En cas de création ou de cessation d'activité, les seuils sont corrigés à proportion de la durée d'exploitation, évaluée en jours, au cours de l'année civile. A cette fin, l'arrêt temporaire ou la reprise résultant du caractère saisonnier de l'activité ne constituent pas une création ou une cessation.
Code des impositions sur les biens et services
L162-6
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604085
2022-01-01 00:00:00
d1f4c8fdd44d9f8dd70e71bd9ac879113ad365fd52507e33a4e258a690527cd4
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-0.05399500951170921, -0.02517157420516014, 0.02281537465751171, 0.029323196038603783, -0.03194423019886017 ]
Au cours de l'année civile précédant l'exercice comptable, le montant de taxe sur la valeur ajoutée devenu exigible n'excède pas 15 000 €. Toutefois, lorsque le déclarant relève du régime simplifié au cours de l'exercice comptable précédent, le seuil est apprécié au titre de cet exercice.
Code des impositions sur les biens et services
L162-7
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604083
2022-01-01 00:00:00
47859bba040431af38c69e81540e52eeb7a34598295148b6dba878df4b1d7bda
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Au cours de l'exercice, le déclarant : 1° Ne réalise aucune acquisition intracommunautaire au sens du 3° du I de l'article 256 bis du code général des impôts , importation ou sortie des régimes suspensifs mentionnés au 2° du I de l' article 277 A du même code ; 2° Ne bénéficie pas de la franchise mentionnée à l'article 293 B du même code ; 3° N'est pas placé sous le régime du remboursement forfaitaire agricole mentionné au premier alinéa du I de l'article 298 bis du même code et ses opérations ne sont pas intégralement déclarées selon le régime simplifié agricole prévu au même article.
Code des impositions sur les biens et services
L162-8
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604081
2022-01-01 00:00:00
ae4a6519643cc8c5736307fefd88e7ce2f4a6bad9b6b9be7786759206a0ee403
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Au cours de l'exercice : 1° Aucun procès-verbal de flagrance fiscale au sens de l' article L. 16-0 BA du livre des procédures fiscales n'est dressé à l'encontre du déclarant ; 2° Le déclarant n'exerce aucune activité occulte au sens du deuxième alinéa de l'article L. 169 du même livre.
Code des impositions sur les biens et services
L162-9
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604079
2022-01-01 00:00:00
af0528673f850214e7be19399472db508e9893418f8adc5d02f53a451533aff6
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Des décrets déterminent les conditions dans lesquelles plusieurs redevables peuvent mutualiser leurs déclarations relatives à une ou plusieurs impositions. Ces décrets déterminent notamment les modalités de recueil de l'accord de l'ensemble des redevables concernés et les conditions dans lesquelles il peut, le cas échéant, être dérogé à l'article L. 152-3 pour une partie de ces redevables. Lorsqu'il est recouru à cette faculté, un déclarant unique de référence assume l'ensemble des obligations déclaratives et est passible des sanctions y afférentes en cas de manquement.
Code des impositions sur les biens et services
L163-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637556
2024-01-01 00:00:00
3e7d899b60af612bfc9d80ccc3656d883c5f8ff7018c38dd6d416cb086f63600
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Les modalités selon lesquelles les sommes dues au titre des impositions sont acquittées ou remboursées sont déterminées par décret. Ce décret détermine notamment les conditions dans lesquelles les dettes ou créances qui en résultent pour une même imposition ou pour des impositions différentes peuvent être acquittées ou remboursées au moyen d'un règlement unique ou d'une imputation sur une créance ou une dette de taxe sur la valeur ajoutée.
Code des impositions sur les biens et services
L171-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046872858
2023-01-01 00:00:00
0499ce1759c9e1b2edcbf2b36e409d6ada6e884fdfaf1b4a150c8be428896a5d
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Les montants dus au titre des impositions constatées par déclaration sont acquittés par le déclarant lors du dépôt de cette dernière. Les montants dus au titre des impositions qui ne sont pas constatées par déclaration sont acquittés aux échéances déterminées par décret, au plus tard à la fin de l'année qui suit la constatation.
Code des impositions sur les biens et services
L171-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637553
2024-01-01 00:00:00
33aa27b6a8197a229d6b4cfbd4a77458fc8d92b5722c87422a96e260e559d888
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-0.04720930755138397, -0.04709368944168091, 0.01985538937151432, 0.002155124908313155 ]
Les règles d'arrondis des montants acquittés, du montant des prélèvements opérés à l'initiative de l'administration fiscale et des montants minimaux de perception sont déterminées respectivement par les dispositions des articles 1724 , 1724 bis et 1724 A du code général des impôts.
Code des impositions sur les biens et services
L171-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604065
2022-01-01 00:00:00
f2c2adbe56139bd8af229f75aad8bb3f13d6b2a26b2770b84d816bafbcff0ebc
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Lorsque le redevable méconnaît ses obligations, l'imposition est acquittée selon les procédures mentionnées à l' article L. 180-1 ou, lorsqu'il est dérogé à cet article, selon celles qui s'y substituent.
Code des impositions sur les biens et services
L171-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048629392
2024-01-01 00:00:00
c7a9fef23802b37454c29733b551ceb5635e5c315e8f6b765355ae1edb5b7ed2
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-0.04308595880866051, 0.0001870949927251786, 0.025870375335216522 ]
Les dispositions du présent chapitre sont applicables lorsque la loi prévoit un paiement par acompte pour une imposition constatée par déclaration.
Code des impositions sur les biens et services
L172-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604061
2022-01-01 00:00:00
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Les acomptes sont régularisés au moment de la déclaration dans des conditions déterminées par décret.
Code des impositions sur les biens et services
L172-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604059
2022-01-01 00:00:00
9cf4bc8ec8aa6e3561bba71e0a2ce5278d546a9bb28d2bfd3a2a6485d06e3973
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Des décrets déterminent, pour chaque imposition : 1° Les catégories de redevables concernés ; 2° Les échéances des acomptes, qui ne peuvent être antérieures au premier jour de l'année civile qui précède la déclaration ; 3° Le nombre des acomptes, qui ne peut excéder douze ; 4° Les règles de détermination des acomptes et, le cas échéant, les conditions dans lesquelles les redevables peuvent y déroger.
Code des impositions sur les biens et services
L172-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604057
2022-01-01 00:00:00
dba69868367023064863dd7d6eb72d24b205187afe454d15e76cd7e923be6d04
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-0.027381442487239838, -0.06277993321418762, 0.022514984011650085, 0.001980181084945798 ]
Lorsque les redevables minorent le montant d'un acompte en application des dérogations mentionnées au 4° de l'article L. 172-3 , l'intérêt de retard prévu à l'article 1727 du code général des impôts et la majoration prévue à l'article 1731 du même code sont applicables lorsque le montant de la taxe finalement dû est supérieur de plus de 20 % au montant des acomptes versés. L'intérêt de retard et la majoration mentionnés au premier alinéa sont appliqués à la différence positive entre, d'une part, la somme du montant des acomptes qui auraient été versés en l'absence de minoration et, d'autre part, la somme du montant de chacun des acomptes effectivement versés.
Code des impositions sur les biens et services
L172-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604055
2022-01-01 00:00:00
448bf8e3a3dd920a02f7259046e7228afaf18e1c41fb125bcf8cf15e0fa68ea7
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-0.009606396779417992, -0.018647892400622368, -0.027488503605127335 ]
Des décrets déterminent les conditions dans lesquelles des redevables peuvent mutualiser les paiements relatifs à une ou plusieurs impositions. Ces décrets déterminent notamment les modalités de recueil de l'accord de l'ensemble des redevables concernés et les conditions dans lesquelles il peut, le cas échéant, être dérogé à l' article L. 152-3 pour une partie de ces redevables. Lorsqu'il est recouru à ce régime un payeur unique de référence assume l'ensemble des obligations relatives au paiement des impositions concernées. Il acquitte également les intérêts de retard et les pénalités en cas de manquement à leurs obligations par les autres redevables.
Code des impositions sur les biens et services
L173-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637550
2024-01-01 00:00:00
a9518c16387001271872eec08b29c6215469ee57f64c251169097861fa20ccb8
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Lorsque plusieurs personnes sont redevables d'une même dette fiscale, elles sont tenues solidairement au paiement.
Code des impositions sur les biens et services
L174-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604047
2022-01-01 00:00:00
f979882e35b1ce43425ec432c2de43d79b9e7e93043d844efbe697f3d7125bd5
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Les personnes recourant à la faculté de mutualisation des déclarations mentionnée à l'article L. 163-1 sont solidairement tenues au paiement des pénalités applicables en cas de manquement aux obligations déclaratives, à hauteur des montants qu'elles devraient acquitter en l'absence de recours au régime.
Code des impositions sur les biens et services
L174-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604045
2022-01-01 00:00:00
5aa0c228c01b91332134183a4568b9ad23f6b18213ca5971d03766113169ca3b
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Les personnes recourant à la faculté de mutualisation du paiement mentionnée à l'article L. 173-1 sont solidairement tenues au paiement des impositions, intérêts et pénalités à hauteur des montants qu'elles devraient acquitter en l'absence de recours au régime.
Code des impositions sur les biens et services
L174-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604043
2022-01-01 00:00:00
f787917a64a155beee7002fd5374a0f6042161c18be6a5246aeb0844371e73b5
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Les règles relatives aux pouvoirs des personnes chargées du contrôle, aux procédures de contrôle, aux procédures d'établissement de l'impôt en cas de méconnaissance par le redevable de ses obligations, au recouvrement autre que le paiement spontané par le redevable, aux sanctions et au contentieux sont déterminées par les dispositions du livre II du code général des impôts et du livre des procédures fiscales qui sont propres à l'imposition concernée et par celles qui sont applicables aux taxes sur le chiffre d'affaires.
Code des impositions sur les biens et services
L180-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604039
2022-01-01 00:00:00
18e3c2bf2c1edf803c38ed60d0b15a19b7b6f6224b4cc04feb29c9454a15fc11
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-0.03592906519770622, -0.044017717242240906, 0.006635620258748531, -0.02150394581258297 ]
La taxation des énergies, des alcools et des tabacs comprend : 1° Le régime général d'accise prévu au titre Ier du présent livre ; 2° Les autres taxes sur les produits relevant du régime général d'accise ou sur des activités relatives à ces produits et prévues au titre II du présent livre.
Code des impositions sur les biens et services
L300-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604033
2022-01-01 00:00:00
08fc1ef56eb7877548aef1d470cbe58875a85376ffeda852342455b83cbdcecd
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-0.0007558092474937439, -0.033809348940849304, -0.020983988419175148 ]
Les produits soumis à accise s'entendent des produits suivants : 1° Les produits énergétiques au sens de l'article L. 312-3 et l'électricité ; 2° Les boissons alcooliques et l'alcool au sens de l'article L. 313-2 ; 3° Les produits du tabac susceptibles d'être fumés au sens de l'article L. 314-4 , à l'exception des produits de la catégorie fiscale des autres tabacs à fumer au sens de l'article L. 314-16 pour lesquels la condition prévue au 1° de l'article L. 314-15 n'est pas remplie.
Code des impositions sur les biens et services
L311-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604025
2022-01-01 00:00:00
7b3bd34f6cf75de38a0c98437171c2b403cd4173d8f71f6e5d8cdafc44e7ce5e
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Pour l'application du régime général d'accise, les cinq territoires mentionnés à l'article L. 112-4 sont regardés comme des territoires de taxation distincts.
Code des impositions sur les biens et services
L311-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604023
2022-01-01 00:00:00
1e5b1175dd567ac63f3dec8e9e72b444ccf3b77351a050cef3c858b66a02e0be
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Par dérogation au 2° de l'article L. 112-2 , pour l'application du régime général d'accise, ne sont pas considérés comme des territoires tiers vis-à-vis de la métropole les territoires suivants : 1° Le Mont Athos ; 2° Celui de la commune Campione d'Italie et les eaux italiennes du lac de Lugano.
Code des impositions sur les biens et services
L311-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604021
2022-01-01 00:00:00
1a2141dad4355100a819b4122f69a8b7503d22f47cf0f5ba0c69cc67fb6e8b17
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Le fait générateur de l'accise est constitué par la production ou l'importation d'un produit sur le territoire de taxation ou sur le territoire des autres Etats membres de l'Union européenne. L'extraction est assimilée à la production.
Code des impositions sur les biens et services
L311-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604017
2022-01-01 00:00:00
2d6945a33c0e090f05f88ac3ac945ccb4fea0c28ae5673a702db218d2689f6a3
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-0.0424177311360836, -0.07997444272041321, -0.0005931913619861007, -0.04065299779176712 ]
Par dérogation à l'article L. 120-2 , les éléments nécessaires à l'établissement de l'accise sont appréciés à la date à laquelle elle devient exigible dans les cas prévus aux 1° et 2° de l'article L. 311-12 .
Code des impositions sur les biens et services
L311-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604015
2022-01-01 00:00:00
c910d2da5b1d6bcefb3bac0b643e21aa55bda7eef7b32b0037a9b05f9bbf511e
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-0.014344768598675728, -0.006729437969624996, -0.007418154738843441 ]
Par dérogation à l'article L. 120-4 , les dispositions du présent titre sont applicables dans leur rédaction en vigueur à la date à laquelle l'accise devient exigible dans les cas mentionnés aux 1° et 2° de l'article L. 311-12 .
Code des impositions sur les biens et services
L311-6
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604013
2022-01-01 00:00:00
92add508d75337acb94d09228542e1cd931b3ea3078de884806b984b34df988d
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Sont exonérés les produits qui sortent d'un régime de suspension de l'accise dans l'une des conditions suivantes : 1° Ils quittent le territoire de taxation à destination d'un territoire tiers ; 2° Ils sont placés sous le régime du transit externe au sens de l'article 226 du code des douanes de l'Union .
Code des impositions sur les biens et services
L311-7
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875821
2023-02-13 00:00:00
1f0420420b66208890c6fa9f664489d1d6af90901cf6166ef275c1d627bb8eef
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-0.01412271149456501, -0.0246247798204422, -0.014555556699633598, 0.011747738346457481, -0.03440023213624954 ]
Sont exonérés de l'accise les produits qui sont fournis à des voyageurs qui les emportent dans leurs bagages personnels et se rendent dans un territoire tiers par voie maritime, aérienne ou ferroviaire lorsque la fourniture intervient en sortie du régime de suspension de l'accise dans l'un des lieux suivants : 1° L'enceinte des ports, des aéroports ou de la partie du terminal ferroviaire de Coquelles réservée aux passagers se rendant au Royaume-Uni de Grande-Bretagne et d'Irlande du Nord ; 2° A bord des navires et aéronefs au cours d'un trajet à destination d'un territoire tiers.
Code des impositions sur les biens et services
L311-8
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604005
2022-01-01 00:00:00
7c1bbea3e1dfef806ce092c4346cb9725b05819277e56bdbb0da4733dfdadfc4
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Sont exonérés de l'accise, dans la limite des contingents attribués par l'administration, les produits consommés dans le cadre des relations diplomatiques et consulaires.
Code des impositions sur les biens et services
L311-9
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604001
2022-01-01 00:00:00
38eeb1afc55a3677f453545e2a67be6fe0db77eaae309b62c879eb7754ac8880
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-0.008132632821798325, -0.02550460770726204, -0.009407253004610538, 0.04475431889295578, 0.001376582309603691 ]
Peuvent être exonérés de l'accise, dans les conditions prévues par les conventions qui s'y rapportent, les produits consommés dans les conditions suivantes : 1° Par les organismes internationaux reconnus par la France et par leurs membres ; 2° Dans le cadre des accords internationaux autorisés en application de l'article 396 de la directive 2006/112/CE du 28 novembre 2006 relative au système commun de la taxe sur la valeur ajoutée, dans sa rédaction en vigueur.
Code des impositions sur les biens et services
L311-10
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603999
2022-01-01 00:00:00
a8f6175e463ba236c2a82163dcbdc77ec0042c8f4f8554fe13ea7169601988d4
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-0.04499249532818794, 0.03672270104289055, -0.016438856720924377 ]
Sont exonérés de l'accise les produits consommés par les forces armées autres que françaises suivantes : 1° Celles de tout Etat partie au traité de l'Atlantique Nord ; 2° Celles de tout Etat membre de l'Union européenne lorsqu'elles sont affectées à un effort de défense mené en vue de la mise en œuvre d'une activité de l'Union dans le cadre de la politique de sécurité et de défense commune. Cette exonération s'applique également aux produits consommés par le personnel civil qui accompagne ces forces et pour l'approvisionnement de leurs services de restauration.
Code des impositions sur les biens et services
L311-11
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875780
2022-07-01 00:00:00
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-0.02137959562242031, -0.04071035608649254, 0.06846002489328384, 0.014881553128361702 ]
Par dérogation à l'article L. 141-2 , l'accise devient exigible lors de l'intervention, sur le territoire de taxation, de l'un des évènements suivants : 1° La mise à la consommation du produit au sens de l'article L. 311-15 ; 2° Pour les produits préalablement mis à la consommation sur le territoire d'un autre Etat membre de l'Union européenne : a) Le déplacement du produit à des fins commerciales entre deux Etats membres de l'Union européenne au sens de l'article L. 311-18 ; b) La réception du produit à la suite d'une vente à distance d'un autre Etat membre de l'Union européenne vers la France au sens de l'article L. 311-21 ; 3° Pour les produits pour lesquels l'un des évènements mentionnés aux 1° ou 2° du présent article est préalablement intervenu, le changement d'utilisation au sens de l'article L. 311-23 . L'intervention d'une irrégularité au sens de l'article L. 311-24 ne fait pas obstacle à l'exigibilité de l'accise.
Code des impositions sur les biens et services
L311-12
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875819
2023-02-13 00:00:00
9f31bbe5657ce8f5b2a73b39f1a889f0d6e125be0524ebdfb092c9c96736ee38
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L'accise supportée lors de la mise à la consommation sur le territoire de taxation est remboursée lorsque le produit est déplacé à des fins commerciales vers un autre Etat membre de l'Union européenne ou fait l'objet d'une vente à distance à destination du territoire d'un autre Etat membre de l'Union européenne. Ce remboursement est subordonné au constat que l'accise qui y est applicable est devenue exigible et a été acquittée ainsi que, en cas de vente à distance vers un autre Etat membre de l'Union européenne, au respect des obligations mentionnées à l'article L. 311-41 .
Code des impositions sur les biens et services
L311-13
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875817
2023-02-13 00:00:00
00f7bf38df3c4e3b42f023103adb9f240ed9dbe500b2280a8ff5d22bb42eae02
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Par dérogation à l'article L. 311-12 , l'accise n'est pas exigible : 1° Lorsqu'un produit est rendu inutilisable en tant que produit soumis à accise à la suite d'un évènement imprévisible, d'un cas de force majeure ou d'une autorisation de destruction de l'autorité administrative ; 2° Lorsqu'un produit fait l'objet de pertes du fait de causes inhérentes à sa nature, dans les limites fixées par arrêté du ministre chargé du budget en fonction des caractéristiques de chaque produit, des opérations auxquelles il est soumis, de son conditionnement et des conditions du transport.
Code des impositions sur les biens et services
L311-14
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875815
2023-02-13 00:00:00
ef28bb770021549fb70fe038d09e4b4b9b64916723e0fcac6a9946f0be9c5b18
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La mise à la consommation d'un produit s'entend, sous réserve de l'article L. 311-15-1, de : 1° L'intervention du fait générateur de l'accise mentionné à l'article L. 311-4 en dehors d'un régime de suspension de l'accise ; 2° La sortie d'un régime de suspension de l'accise ; 3° La détention ou le stockage du produit en dehors d'un régime de suspension de l'accise alors que l'accise n'a été acquittée ni sur le territoire de taxation ni sur celui des autres Etats membres de l'Union européenne en application des dispositions qui y sont applicables et qui transposent la directive (UE) 2020/262 du Conseil du 19 décembre 2019 établissant le régime général d'accise, dans sa rédaction en vigueur, ainsi que les directives mentionnées à son article premier, dans leur rédaction en vigueur.
Code des impositions sur les biens et services
L311-15
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875813
2023-02-13 00:00:00
28187a2e831aadb1f064e6274034e517143a9b25b33df09ae13ea37a45368f8d
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Ne constituent pas des mises à la consommation : 1° L'importation régulière d'un bien à l'issue de laquelle il est immédiatement placé en suspension de l'accise ; 2° Les évènements mentionnés à l'article L. 311-14 ; 3° L'entrée irrégulière du bien dans les situations entraînant l'extinction de la dette douanière mentionnées aux e, f, g et k du 1 de l'article 124 du code des douanes de l'Union , y compris lorsque le bien n'est pas passible de droits de douane.
Code des impositions sur les biens et services
L311-15-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044839191
2023-02-13 00:00:00
b254d5752e0e61f643d1c01bc7832e44b13acf5a811eb1541047bb4c1b8ceef0
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L'accise est suspendue dans les conditions prévues au chapitre II du titre IV du livre Ier et à l'article L. 311-40 ainsi que dans celles prévues par les dispositions transposant, dans les autres Etats membres de l'Union européenne, la directive (UE) 2020/262 du Conseil du 19 décembre 2019 établissant le régime général d'accise, dans sa rédaction en vigueur.
Code des impositions sur les biens et services
L311-16
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875811
2023-02-13 00:00:00
3a92e5e883c747e3467fd5df783fb3849ebd832603d9dfef8759964deed5c2cc
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Lorsque les règles prises en application du chapitre II du titre IV du livre Ier permettent le placement en suspension d'un produit pour lequel l'accise est déjà devenue exigible dans les cas mentionnés aux 1° et 2° de l'article L. 311-12 , les montants d'accise supportés pour ce produit sont remboursés dans les conditions prévues au chapitre III du titre V du livre Ier.
Code des impositions sur les biens et services
L311-17
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603981
2022-01-01 00:00:00
a307e8e0f9cab8ae5a58b31d14400435096c698cd2a5998184f120fa3dc754e8
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-0.03100918047130108, 0.020914025604724884, -0.04382875934243202, -0.020092273131012917 ]
Le déplacement d'un produit à des fins commerciales d'un Etat membre de l'Union européenne vers un autre Etat membre de l'Union européenne s'entend de tout déplacement de ce produit, après qu'il a été mis à la consommation, depuis le territoire du premier de ces Etats à destination du territoire du second, à l'exception des situations suivantes : 1° Le déplacement est réalisé par un particulier pour ses besoins propres déterminés dans les conditions prévues à l'article L. 311-19 ; 2° Le produit est détenu à bord d'un navire ou d'un aéronef dans les conditions prévues à l'article L. 311-20 ; 3° Le produit fait l'objet d'une vente à distance entre ces deux Etats membres de l'Union européenne au sens de l'article L. 311-21 .
Code des impositions sur les biens et services
L311-18
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875809
2023-02-13 00:00:00
e955f91afee8237f033408168862198d35f66a0d4180e8f0c9e1e9c022a30754
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Un décret détermine les éléments pris en compte pour établir si les produits acquis par un particulier dans un autre Etat membre de l'Union Européenne et qu'il transporte sur le territoire de taxation le sont pour ses besoins propres. Il peut déterminer des seuils quantitatifs au-delà desquels cette condition est présumée ne pas être remplie et les moyens de transport dont le recours exclut que cette condition soit remplie.
Code des impositions sur les biens et services
L311-19
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875807
2023-02-13 00:00:00
98470350f5739e4051d5df7a7f5207d73664f7f64c70ebb75cfc665c132c36ba
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Ne sont pas déplacés à des fins commerciales entre Etats membres de l'Union européenne, lorsqu'ils ne sont pas disponibles à la vente, les produits détenus à bord des navires et aéronefs qui réalisent des trajets entre les territoires de deux Etats membres de l'Union européenne.
Code des impositions sur les biens et services
L311-20
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637633
2024-01-01 00:00:00
7b26e39966602671c4544de255dbdce9d88e0de83aa8cf49813b37fac17eb012
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La vente à distance d'un Etat membre de l'Union européenne vers un autre Etat membre de l'Union européenne s'entend de la vente par une entreprise à une personne agissant en tant que particulier au sens de l'article L. 311-22 d'un produit déjà mis à la consommation et expédié ou transporté depuis le territoire du premier de ces Etats à destination du territoire du second, directement ou indirectement, par le vendeur ou pour son compte. Elle intervient sur le territoire de taxation lors de la réception des produits par le destinataire sur ce territoire.
Code des impositions sur les biens et services
L311-21
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875803
2023-02-13 00:00:00
ff4152da0294bc578ff93c1c717993582f676b28b849f7e972a3d3d6c9d860c0
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Pour l'application de l'article L. 311-21 , une personne agissant en tant que particulier s'entend de toute personne qui répond aux conditions cumulatives suivantes : 1° Elle n'est pas une entreprise ; 2° Elle ne dispose pas, dans l'Etat membre de l'Union européenne de destination, de l'autorisation de recevoir des produits qui circulent entre les territoires des Etats membres de l'Union européenne mentionnée au 2° de l'article L. 311-39 ou prévue par les dispositions équivalentes transposant, dans les autres Etats membres de l'Union européenne, la directive 2020/262 du Conseil du 19 décembre 2019 établissant le régime général d'accise.
Code des impositions sur les biens et services
L311-22
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875801
2023-02-13 00:00:00
3d23cee1a1f2dc51ac95de2d2c1c642f009a7c4fc5ece3a72f16dae1c7d372b1
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Le changement d'utilisation s'entend de l'affectation, de la mise en vente ou de la consommation du produit pour un usage autre que celui sur la base duquel les montants exigibles lors de la mise à la consommation, le déplacement à des fins commerciales entre deux Etats membres de l'Union européenne, la vente à distance entre Etats membres de l'Union européenne ou un changement d'utilisation antérieur ont été établis. Il intervient sur le territoire de taxation lorsque le bien est situé sur ce territoire au moment de ce changement.
Code des impositions sur les biens et services
L311-23
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875799
2023-02-13 00:00:00
674cc489b71435d7ce62f8d8b088347831afd2d3f454b49b695b781e40530f70
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L'irrégularité s'entend : 1° Du non-respect des règles relatives à la production, à la détention, au stockage ou à la transformation des produits sous un régime de suspension de l'accise ; 2° De toute situation dans laquelle les mouvements de produits mentionnés aux articles L. 311-40 et L. 311-41 ne prennent pas fin dans les conditions prévues au 5° de l'article L. 311-39 , y compris pour une fraction de ces produits ; 3° En cas de mouvements de produits déjà mis à la consommation entre Etat membres de l'Union européenne : a) De tout manquement par les personnes qui participent au mouvement aux obligations d'autorisations ou de déclarations préalables mentionnées au 2° de l'article L. 311-39 ; b) De l'obligation prévue en application de l'article L. 313-42 d'établir le document mentionné au 4° du même article L. 311-39 sous le couvert duquel ce mouvement est réalisé.
Code des impositions sur les biens et services
L311-24
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875797
2023-02-13 00:00:00
3031689d0677f5fe186922fdba586a10380e29c376b89e8cc7e27d0d0040cd2a
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En cas d'irrégularité, l'exigibilité de l'accise intervient sur le territoire de taxation lorsque cette irrégularité s'y produit. Lorsqu'une irrégularité est constatée sur le territoire de taxation lors du mouvement d'un produit soumis à accise sans qu'il soit possible d'en déterminer le lieu, elle est présumée intervenir sur ce territoire au moment où elle y a été constatée. Lorsqu'un produit circulant en suspension de l'accise et expédié depuis le territoire de taxation n'arrive pas à destination sans qu'aucune irrégularité ait été constatée, une irrégularité est présumée s'être produite au début du mouvement et être intervenue sur le territoire de taxation. Les présomptions mentionnées aux deuxième et troisième alinéas sont irréfragables à compter de trois ans à partir de la date de début du mouvement en cas de mise à la consommation, et à partir de la date d'acquisition en cas de détention à des fins commerciales ou de vente à distance entre Etats membres de l'Union européenne.
Code des impositions sur les biens et services
L311-25
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603957
2022-01-01 00:00:00
ffcc1cfd6c7bcd85118af0367b80f9ab024295da8ef8d50a81a5d39b2a0e9513
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-0.04134789854288101, 0.0047859628684818745, -0.04665248468518257, 0.001333468360826373 ]
Est redevable de l'accise devenue exigible lors de la mise à la consommation : 1° Dans le cas mentionné au 1° de l'article L. 311-15 , la personne qui réalise la production ou l'importation sur le territoire de taxation ; 2° Dans le cas mentionné au 2° de l'article L. 311-15, celui qui procède à la sortie du régime suspensif de l'accise ; 3° Dans le cas mentionné au 3° de l'article L. 311-15, celui qui détient le produit.
Code des impositions sur les biens et services
L311-26
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603949
2022-01-01 00:00:00
801389fda03fbe99587108b935f9f70e344f246a85b983413080e8082365d08a
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En cas de sortie d'un régime de suspension de l'accise, est également redevable de l'accise devenue exigible lors de la mise à la consommation toute personne autorisée mentionnée au 2° de l'article L. 311-39 .
Code des impositions sur les biens et services
L311-27
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603947
2022-01-01 00:00:00
f089bb740530e35d4bb29b67d5d4fc3b91afe75bb76fbc3aaaaf2a77a60ddf1d
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En cas de détention ou de stockage en dehors d'un régime de suspension de l'accise, est également redevable toute personne ayant participé à la détention ou au stockage.
Code des impositions sur les biens et services
L311-28
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875795
2023-02-13 00:00:00
e46f72a1b43ab9d7d0eb43fa7bd7a44b698631bb9cc2f0cf00c1cda05737094d
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Est redevable de l'accise devenue exigible lors du déplacement à des fins commerciales entre deux Etats membres de l'Union européenne au sens de l'article L. 311-18 la personne autorisée à recevoir les produits en application du 2° de l'article L. 311-39 .
Code des impositions sur les biens et services
L311-29
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875793
2023-02-13 00:00:00
09b987b30f858e134ccf1c022aa902143442ab6398ce82d9433dd4743f830676
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Est redevable de l'accise devenue exigible lors de la vente à distance entre Etats membres de l'Union européenne au sens des articles L. 311-21 et L. 311-22 la personne qui réalise l'expédition. Toutefois, le destinataire est redevable lorsque l'expéditeur a méconnu ses obligations de déclaration ou de garantie préalables mentionnées respectivement aux 2° et 7° de l'article L. 311-39 .
Code des impositions sur les biens et services
L311-30
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637627
2024-01-01 00:00:00
d18a6004a67d0b3eb53c8a463a60d3bab34bb7fbf1a77401da40284c1a73a6ca
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Sous réserve de l'article L. 153-3 , est redevable de l'accise devenue exigible en cas de changement d'utilisation au sens de l'article L. 311-23 la personne qui réalise ce changement, le vendeur ou l'utilisateur.
Code des impositions sur les biens et services
L311-31
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603933
2022-01-01 00:00:00
1b75e8305459339c19811f9e276eb7cff33b1bc69586d6b2318cfd59f058d0dc
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En cas d'irrégularité au sens de l'article L. 311-24 est également redevable toute personne qui y a participé. Si l'irrégularité intervient lors du mouvement d'un produit en suspension de l'accise, le premier alinéa n'est applicable qu'aux personnes qui ont connaissance, ou auraient raisonnablement dû avoir connaissance, du caractère irrégulier de la sortie du régime.
Code des impositions sur les biens et services
L311-32
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603929
2022-01-01 00:00:00
502b171ad5a661233c9f1a1765f2fd69efc660e1416e225d15b12f68393e09f2
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En cas d'irrégularité lors du mouvement d'un produit déjà mis à la consommation entre le territoire de taxation et le territoire d'un autre Etat membre de l'Union européenne, est également redevable toute personne ayant garanti l'accise exigible en application du 7° de l'article L. 311-39 .
Code des impositions sur les biens et services
L311-33
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603927
2022-01-01 00:00:00
40fc9e3fcfccd45a319483759070e7c1ec7fad5154be89b220824ab16b88b940
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L'article L. 152-3 n'est pas applicable.
Code des impositions sur les biens et services
L311-34
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875791
2023-02-13 00:00:00
ba0028177fe30b7c794db3540456245afc001cd33210a3dd71876aaf45e002ad
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Toute personne qui réalise, à destination du territoire de taxation, une vente à distance au sens de l'article L. 311-21 peut désigner un représentant fiscal, autorisé par l'administration, dans des conditions déterminées par décret. Les articles L. 152-4 et L. 152-5 s'appliquent à ce représentant.
Code des impositions sur les biens et services
L311-35
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875789
2023-02-13 00:00:00
cd8fbe77e2efcd787c579730887eccebfe07d5f9865b8f4a9900c35061587a25
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Pour chaque produit, le montant à constater par le redevable est minoré des montants qui, pour ce même produit, ont déjà été constatés sur le territoire de taxation. Si le montant constaté est négatif, le remboursement intervient dans les conditions prévues au chapitre III du titre V du livre Ier.
Code des impositions sur les biens et services
L311-36
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603915
2022-01-01 00:00:00
eb0f5abf340f3921b981b442f67ae1fefa367cb5374396f1fc36b8efd6cacd45
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-0.03200674429535866, -0.01332801952958107, -0.02604268491268158, -0.021059812977910042 ]
Lorsque le montant à constater dépend d'un évènement postérieur à l'exigibilité, il y a lieu de retenir le montant le plus élevé parmi ceux qui résultent des destinations ou usages possibles du produit. Il peut être dérogé aux dispositions du premier alinéa dans des conditions déterminées par décret pour les produits qui, en application de l'article L. 311-42 , sont soumis à des mesures de suivi et gestion, ainsi que pour ceux qui sont directement fournis par le redevable à la personne qui les consomme sur la base d'une attestation de ce dernier portant sur leur utilisation.
Code des impositions sur les biens et services
L311-37
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603913
2022-01-01 00:00:00
d8a3f8743c464693836f809e17e63bb785c438240c02a8f2eaedc4368604326a
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Lorsque les conditions d'une exemption sont remplies postérieurement à l'exigibilité de l'accise, le remboursement intervient dans les conditions prévues à l'article L. 153-3 .
Code des impositions sur les biens et services
L311-38
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603909
2022-01-01 00:00:00
6f1b57d5ae1c0ee7c676c3f6951c86cd2b38aae992cfca33b0dfeca437f0627e
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Les mesures de suivi et de gestion des produits soumis à accise au sens de l'article L. 311-1 et des autres produits qui sont dans le champ de l'accise s'entendent des dispositions relatives : 1° Aux autorisations préalables, par l'administration, des lieux de production, de détention, de stockage et de transformation de ces produits ; 2° Aux autorisations ou déclarations préalables des personnes pouvant produire, détenir, stocker, transformer, commercialiser, expédier ou recevoir ces produits ; 3° Aux lieux entre lesquels ces produits peuvent circuler ; 4° Aux documents sous le couvert desquels ces produits circulent ; 5° Aux procédures à suivre préalablement à la réalisation d'opérations concernant ces produits, ou au cours de la réalisation de ces opérations ou à l'issue de ces dernières ; 6° A la tenue de comptabilités des stocks, mouvements, transferts de propriété et consommations de ces produits ; 7° Aux garanties préalables, y compris les cautions et consignations, relatives aux montants d'accise susceptibles d'être dus sur ces produits ; 8° A l'apposition de marques distinctives ou à l'incorporation de traceurs permettant d'identifier les produits pour lesquels l'accise a été constatée ou pour lesquels un tarif réduit ou une exemption d'accise a été appliqué. Les mesures de suivi et de gestion mentionnées aux 1° à 7° ne s'appliquent pas aux marchandises non Union. Les mesures de suivi et de gestion sont déterminées, dans les conditions prévues aux articles L. 311-40 , L. 311-41 et L. 311-42 , par décret en Conseil d'Etat pour celles mentionnées aux 1° à 3° et 7° et par décret pour celles mentionnées aux 4° à 6° et 8°.
Code des impositions sur les biens et services
L311-39
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875787
2023-02-13 00:00:00
293c51d003348166119975d354a4fbd65e92bd499f78e123327c3e202b942b37
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Les produits placés en suspension de l'accise sont soumis, y compris lorsqu'ils circulent entre le territoire de taxation et celui des autres Etats membres de l'Union européenne, aux mesures de suivi et de gestion mentionnées aux 1° à 7° de l'article L. 311-39 .
Code des impositions sur les biens et services
L311-40
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603903
2022-01-01 00:00:00
2e0b53ae635e3ba4f87c5e8207a505592d5772299add138e57a7818ec99f6141
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Les produits déjà mis à la consommation sur le territoire d'un Etat-membre de l'Union européenne et qui circulent entre le territoire de taxation et celui des autres Etats membres de l'Union européenne sont soumis aux mesures de suivi et de gestion mentionnées aux 3° à 7° de l'article L. 311-39 .
Code des impositions sur les biens et services
L311-41
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603901
2022-01-01 00:00:00
0ffca19b15ed92d23713f2bca03753ab9324a64bc0225d6d6ce57e46fc02a749
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Les produits pour lesquels l'accise est devenue exigible dans les cas mentionnés au 1° ou au 2° de l'article L. 311-12 peuvent être soumis jusqu'à leur consommation ou leur sortie du territoire de taxation : 1° Pour les produits susceptibles de faire l'objet d'un changement d'utilisation au sens de l'article L. 311-23 impliquant le paiement d'un complément d'accise, à toute mesure de suivi ou de gestion mentionnée à l'article L. 311-39 ; 2° Pour les produits destinés à faire l'objet de ventes en gros, caractérisées par des niveaux quantitatifs minimaux par acquéreur ou destinataire, aux mesures de suivi et de gestion mentionnées aux 2°, 4°, 5° et 6° de l'article L. 311-39 ; 3° Pour tous les produits, aux mesures de suivi et de gestion mentionnées au 8° du même article L. 311-39.
Code des impositions sur les biens et services
L311-42
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603899
2022-01-01 00:00:00
e41c5a42eb65b3ede0da5db612aabb81a07b547a5c00b179c9d92294d81d5dfc
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Par dérogation à l'article L. 171-2 , le paiement de l'accise intervient à des échéances déterminées par arrêté du ministre chargé du budget et intervenant au plus tard à la fin de l'année civile qui suit la déclaration.
Code des impositions sur les biens et services
L311-43
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603895
2022-01-01 00:00:00
a8586bc24fa51c2f59dec927e695270016e5fc540c85d6b2ddb5a5b550a82eba
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Les règles relatives aux éléments taxables et aux territoires pour l'accise sur les énergies sont déterminées par les dispositions du titre Ier du livre Ier, par celles de la section 1 du chapitre Ier du présent titre et par celles de la présente section.
Code des impositions sur les biens et services
L312-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603889
2022-01-01 00:00:00
345c6edcbc27aba36951407ee6edc490e392f5173772a41dd6b7f43d3d4de6b2
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-0.03178618848323822, -0.021257612854242325, 0.03519374877214432, -0.0065519483759999275 ]
Sont soumis à l'accise : 1° En tant que carburant : a) Les produits énergétiques au sens de l'article L. 312-3 , utilisés comme carburant au sens de l'article L. 312-7 ; b) Les autres produits utilisés comme carburant, à l'exception des produits mentionnés à l'article L. 312-9 ; c) Les produits autres que ceux mentionnés aux a et b et mélangés à ces derniers, à l'exception des produits mentionnés à l'article L. 312-9 ; 2° En tant que combustible : a) Les produits énergétiques au sens de l'article L. 312-3, utilisés comme combustible au sens de l'article L. 312-8 ; b) Les autres hydrocarbures utilisés comme combustible, à l'exception de la tourbe ; 3° L'électricité.
Code des impositions sur les biens et services
L312-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603885
2022-01-01 00:00:00
8b1791b27d0500a4cc917fe3d9d6fe104c5d95684fe4de27d7862e13fdbbb937
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Les produits énergétiques s'entendent, indépendamment de leur utilisation effective et, sous réserve du dernier alinéa, de leur destination finale, des produits suivants : 1° Les combustibles minéraux, à l'exception de la tourbe, les huiles minérales et produits de leur distillation, les cires bitumineuses et les cires minérales ; 2° Les hydrocarbures de constitution chimique définie présentés isolément et leurs mélanges d'isomères, autres que ceux relevant du 1° et à l'exclusion de leurs dérivés halogénés, sulfonés, nitrés ou nitrosés ; 3° Les préparations, autres que celles relevant des 1° ou 2°, à base d'huile ou de graisse pour le traitement des matières textiles, du cuir, des pelleteries ou d'autres matières similaires ; 4° Les additifs préparés pour huiles minérales ou pour autres liquides utilisés aux mêmes fins ; 5° Les alkylbenzènes en mélange et les alkylnaphtalènes en mélange ; 6° Les graisses et huiles animales ou végétales, à l'exclusion des graisses et huiles animales non chimiquement modifiées et non mélangées à d'autres graisses, du glycérol et des eaux et lessives glycérineuses, des cires végétales et d'insectes, du dégras et des résidus provenant du traitement de ces produits ; 7° Le méthanol d'origine non synthétique ; 8° Les biodiesels et ses mélanges autres que ceux relevant du 1° ; 9° Les autres produits chimiques et préparations des industries chimiques ou des industries connexes déterminés par arrêté du ministre chargé du budget et qui répondent aux conditions cumulatives suivantes : a) Ils sont susceptibles d'être utilisés comme carburant ou combustible ou d'être mélangés à des produits destinés à être utilisés à de telles fins ; b) Il ne s'agit ni de préparations antirouilles contenant des amines comme éléments actifs ni de solvants ou diluants composites inorganiques pour vernis et produits similaires. Toutefois, les produits mentionnés aux 6° à 9° détenus en amont de leur utilisation finale ne sont qualifiés de produits énergétiques que lorsqu'il ressort de leur composition, de leur état, de leur conditionnement ou de tout autre élément pertinent qu'ils sont destinés à être utilisés comme carburant ou combustible ou à être mélangés à un produit destiné à être utilisé comme tel.
Code des impositions sur les biens et services
L312-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637624
2024-01-01 00:00:00
705b307bb07ff8d55aac2ac25326797b68d293a264a0a014a6adc086b113dc67
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Les charbons s'entendent des produits énergétiques suivants : 1° Les houilles et combustibles solides obtenus à partir de la houille ; 2° Les lignites ; 3° Les cokes et semi-cokes de houille, de lignite ou de tourbe et le charbon de cornue.
Code des impositions sur les biens et services
L312-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603881
2022-01-01 00:00:00
89eba0bf6e54aab967378fd5fd72eecd70dad7f82273711cff3c485b04fc14d4
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0.0026415716856718063, -0.02904309704899788, 0.024258090183138847, 0.029257522895932198, 0.04372838884592056 ]
Les gaz naturels s'entendent des produits énergétiques suivants : 1° Le gaz naturel, à l'état liquide ou gazeux ; 2° Les autres hydrocarbures gazeux fournis dans cet état et mélangés à du gaz naturel.
Code des impositions sur les biens et services
L312-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603879
2022-01-01 00:00:00
a8d87c182ba2f2fd5c3eadca0f5a09410da2fd29f9d1b1d3a1639fb16835e5f9
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-0.0030224646907299757, 0.005074216518551111, 0.03650248423218727 ]
Les produits assimilés aux produits énergétiques s'entendent des produits mentionnés aux b et c du 1° et au b du 2° de l'article L. 312-2 .
Code des impositions sur les biens et services
L312-6
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603877
2022-01-01 00:00:00
5a73c103288bbbd5ca3d76b765e2275aecbbc2d4c63afe15b8750e6cf2fc6529
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L'utilisation d'un produit comme carburant s'entend de sa combustion en vue de produire directement de l'énergie mécanique, y compris lorsque cette énergie est par la suite transformée.
Code des impositions sur les biens et services
L312-7
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603875
2022-01-01 00:00:00
2329e902b6321afa36b9e1db0fab71fdab75cac67ffcc02188a920c530c859c9
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L'utilisation d'un produit comme combustible s'entend de sa combustion en vue de produire directement de l'énergie thermique, y compris lorsque cette énergie est par la suite transformée.
Code des impositions sur les biens et services
L312-8
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603873
2022-01-01 00:00:00
bb147dae4d769fb68f4e82ab98c923caccd3d11080c9821c525efad09c324a46
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-0.038814954459667206, 0.03074754774570465, -0.014218340627849102, 0.031061964109539986 ]
Ne sont pas soumis à l'accise sur les énergies : 1° Le bois de chauffage en rondins, bûches, ramilles, fagots ou sous formes similaires, le bois en plaquettes ou en particules, les sciures, déchets et débris de bois et le charbon de bois ; 2° L'alcool qui n'est pas dénaturé dans les conditions prévues à l'article L. 313-7 ou à l'article L. 313-8 .
Code des impositions sur les biens et services
L312-9
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603871
2022-01-01 00:00:00
fc7c4713119ee834a8fb5bdc4b09485d5b950c741c6f2358656c3a1e0e0beb40
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-0.0018275644397363067, -0.030891893431544304, -0.021701695397496223, -0.007040978409349918, -0.02361695095896721 ]
Dans les collectivités régies par l' article 73 de la Constitution , seuls sont soumis à l'accise : 1° Pour les produits utilisés comme carburant, ceux relevant des catégories fiscales des gazoles et des essences définies à l'article L. 312-22 , à l'exception de l'essence d'aviation ; 2° Pour les produits utilisés comme combustible, les charbons et les gaz naturels définis respectivement aux articles L. 312-4 et L. 312-5 ; 3° L'électricité.
Code des impositions sur les biens et services
L312-10
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603867
2022-01-01 00:00:00
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Par dérogation à l'article L. 311-2 , pour les charbons, les gaz naturels et l'électricité, les cinq territoires mentionnés à l'article L. 112-4 sont regardés comme un territoire de taxation unique. Pour l'électricité, le territoire de taxation comprend également le territoire de Saint-Pierre-et-Miquelon et des îles Wallis et Futuna. Les dispositions du présent code relatives à l'accise sur l'électricité sont applicables dans ces collectivités.
Code des impositions sur les biens et services
L312-11
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603865
2022-01-01 00:00:00
272b04dafa2982f8c9f426e5846e8d04d92d31f23d254c2b6c4da2745030cdf6
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Les règles relatives au fait générateur de l'accise sur les énergies sont déterminées par les dispositions du titre II du livre Ier, par celles de la section 2 du chapitre Ier du présent titre et par celles de la présente section.
Code des impositions sur les biens et services
L312-12
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603861
2022-01-01 00:00:00
bf2d9f8b5cf58d643a3031b768d6353b79ba345e7b7aab573a54527817e4b1a1
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Par dérogation à l'article L. 311-4 , pour les charbons, les gaz naturels et l'électricité, le fait générateur de l'accise est constitué par : 1° La fourniture sur le territoire de taxation du produit par une personne à une autre personne qui le consomme. Ne sont pas considérées comme consommées les quantités d'électricité dont la perte est inhérente au transport et à la distribution de l'électricité jusqu'à l'utilisateur ; 2° La consommation sur le territoire de taxation du produit par une personne qui l'a produit ou importé sur le territoire de taxation ou sur le territoire d'un autre Etat membre de l'Union européenne.
Code des impositions sur les biens et services
L312-13
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603857
2022-01-01 00:00:00
152a5397737bb2950581750f1657e85750fcb6163599d918b2d7d6889b57bb20
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Par dérogation à l'article L. 311-5 , pour les charbons, les gaz naturels et l'électricité, les éléments nécessaires à l'établissement de l'accise sont appréciés dans les conditions prévues à l'article L. 120-2 .
Code des impositions sur les biens et services
L312-14
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603855
2022-01-01 00:00:00
51878dd471014cd221d08a8683e4bbb5c9755ca34a5a2bd97b7e3db294bf1a02
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-0.026226064190268517, -0.04206495359539986, 0.027264375239610672, 0.01889183558523655 ]
Pour les produits assimilés aux produits énergétiques, le fait générateur est constitué par celui des évènements suivants qui intervient en premier : 1° L'affectation à une utilisation comme carburant ou combustible ou comme produit destiné à être ajouté à un carburant ; 2° La mise en vente comme carburant ou combustible ou comme produit destiné à être ajouté à un carburant ; 3° L'utilisation comme carburant ou combustible ou l'adjonction à un produit destiné à être utilisé comme carburant.
Code des impositions sur les biens et services
L312-15
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603851
2022-01-01 00:00:00
fd02465c2e517c1af5d5d69ed10d1127f802b74388a5fbe938ca39f545b8c101
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Par dérogation à l'article L. 311-4 , ne constitue pas un fait générateur de l'accise la production de produits énergétiques qui intervient dans l'une des situations suivantes : 1° De faibles quantités sont obtenues lors d'opérations n'ayant pas pour objet une telle production ; 2° Un produit consommé par une entreprise est modifié ou traité afin de pouvoir être utilisé à nouveau, lorsque cette réutilisation est réalisée par cette même entreprise pour un usage pour lequel le montant de l'accise n'est pas supérieur à celui dont relève la première consommation ; 3° Le mélange de produits à l'extérieur d'un entrepôt de production ou d'un site où l'accise est suspendue, sous réserve que le montant cumulé de l'accise sur ces produits ne soit pas inférieur à celui de l'accise sur ce mélange.
Code des impositions sur les biens et services
L312-16
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603847
2022-01-01 00:00:00
3fea45ff4b6f6734c2b2bbc4027cafcfb9edb5b18de45d274be5f885d10d141f
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Par dérogation au 2° de l'article L. 312-13 , ne constitue pas le fait générateur de l'accise la consommation d'électricité par la personne qui l'a produite lorsque les conditions suivantes sont cumulativement remplies : 1° Cette personne consomme l'intégralité de la production pour ses propres besoins ; 2° Les quantités produites ou susceptibles d'être produites, appréciées par site de production et selon le mode de production, n'excèdent pas des seuils déterminés par décret.
Code des impositions sur les biens et services
L312-17
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603845
2022-01-01 00:00:00
bef8b191af2fc8bb558041dcfddb422c4671359435485bad92a47af2dc51480c
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