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Les règles relatives au montant de l'accise sur les alcools sont déterminées par les dispositions du titre III du livre Ier , par celles de la section 3 du chapitre Ier du présent titre et par celles de la présente section.
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Code des impositions sur les biens et services
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L313-5
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603575
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2022-01-01 00:00:00
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f98a6913b60eccd28503210aba59b90958485080cd428e0a6204d15124be4740
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] |
Par dérogation à l'article L. 111-3 , pour l'application de la présente section, une boisson mousseuse s'entend d'une boisson qui répond à l'une des deux conditions suivantes : 1° Elle est présentée dans une bouteille fermée par un bouchon champignon maintenu à l'aide d'attaches ou de liens ; 2° Elle a une surpression due à l'anhydride carbonique en solution égale ou supérieur à 3 bars.
|
Code des impositions sur les biens et services
|
L313-6
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603571
|
2022-01-01 00:00:00
|
5366110c3869c0f89dbd28ea79161f062c6af12100e3835a902f67e63e708971
|
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] |
Sont exonérés de l'accise les produits taxables dont l'alcool est dénaturé totalement selon les règles propres à l'Etat membre de l'Union européenne de mise à la consommation mentionnées par le règlement (CE) n° 3199/93 de la Commission du 22 novembre 1993 relatif à la reconnaissance mutuelle des procédés pour la dénaturation complète de l'alcool en vue de l'exonération du droit d'accise, dans sa rédaction en vigueur.
|
Code des impositions sur les biens et services
|
L313-7
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603565
|
2022-01-01 00:00:00
|
796833285ae75fa7e92bfcfce81b2717ddef262db02c924be6a26248b1685d75
|
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] |
Sont exonérés de l'accise les produits taxables utilisés pour les besoins de la fabrication d'un produit non destiné à la consommation humaine et dont l'alcool répond aux conditions cumulatives suivantes : 1° Il est incorporé à ce produit ou utilisé pour l'entretien ou le nettoyage du matériel de fabrication utilisé pour les besoins du procédé de fabrication de ce produit ; 2° Il est dénaturé conformément à l'un des procédés autorisés, dans des conditions déterminées par décret, pour l'utilisation à laquelle il est employé.
|
Code des impositions sur les biens et services
|
L313-8
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603563
|
2022-01-01 00:00:00
|
25b4f7e2301ee73f8d629781fae774e4f46983c2b8fcb3aa94c1986da8d00a49
|
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] |
Sont exonérés de l'accise les produits taxables utilisés dans la fabrication d'aliments destinés à la consommation humaine, sous réserve que cet aliment comprenne au plus 5 centilitres d'alcool pur par kilogramme. Le seuil de 5 centilitres mentionné au premier alinéa est porté à 8,5 centilitres pour la fabrication de chocolats.
|
Code des impositions sur les biens et services
|
L313-9
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603559
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2022-01-01 00:00:00
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9da271e7e6494dc00f5bb1e49dcbb290472249cba38efe5b57dcffe9cccb172b
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] |
Sont exonérés de l'accise les produits taxables utilisés pour les besoins de la fabrication de vinaigres comestibles et de leurs succédanés obtenus à partir d'acide acétique.
|
Code des impositions sur les biens et services
|
L313-10
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603557
|
2022-01-01 00:00:00
|
5378bbc0fc55db2ec37d4cf582d6e793dad60b2c0ad18607ff07dcc48a2dd6b8
|
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] |
Sont exonérés de l'accise les produits taxables utilisés pour les besoins de la fabrication d'arômes destinés à la préparation de denrées alimentaires ou de boissons lorsque le titre de ces denrées ou boissons n'excède pas 1,2 % vol.
|
Code des impositions sur les biens et services
|
L313-11
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603555
|
2022-01-01 00:00:00
|
17d568972fc6486becfd757f7a6e64750cac5ab28047420af4ddb4fd37553221
|
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] |
Sont exonérés de l'accise les produits taxables utilisés pour les besoins de la production des compléments alimentaires au sens de la directive 2002/46/CE du Parlement européen et du Conseil du 10 juin 2002 relative au rapprochement des législations des Etats membres concernant les compléments alimentaires, dans sa rédaction en vigueur, lorsqu'ils répondent aux conditions cumulatives suivantes : a) Ils contiennent de l'alcool éthylique ; b) L'unité de conditionnement n'excède pas 0,15 litre ; c) Ils sont mis sur le marché en France dans le respect de la procédure déterminée par voie réglementaire relative à l'information de l'administration sur le modèle de l'étiquetage utilisé.
|
Code des impositions sur les biens et services
|
L313-12
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603553
|
2022-01-01 00:00:00
|
e17caace1d46c004231c404f471175ffc9a87052328e19626c0523a2df46e74c
|
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] |
Sont exonérés de l'accise les produits taxables utilisés : 1° Pour les besoins de la production de médicaments au sens de l'article L. 5111-1 du code de la santé publique ; 2° A des fins médicales dans les hôpitaux et les pharmacies ; 3° Pour les besoins de la recherche scientifique ; 4° Comme échantillon pour des analyses, pour des tests nécessaires aux processus de production ou à des fins scientifiques.
|
Code des impositions sur les biens et services
|
L313-13
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603549
|
2022-01-01 00:00:00
|
999855cbd51ba9392c5603fec456591baeb71cd2bf77c78f53089f36ed3584f3
|
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] |
Sont exonérés de l'accise les produits taxables utilisés pour les besoins de la fabrication : 1° De produits finis qui ne contiennent pas d'alcool ; 2° De composants des produits finis, lorsque ces composants ne sont pas des produits taxables.
|
Code des impositions sur les biens et services
|
L313-14
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603547
|
2022-01-01 00:00:00
|
ee3282cd186594969f396d569ae6a12d6b157b881539fff60245f872974af49a
|
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] |
Les produits taxables sont répartis, selon leurs caractéristiques organoleptiques et leur titre, exprimé en pourcentage volumique, au sein des catégories fiscales suivantes : CATÉGORIE FISCALE PRODUITS DE LA CATÉGORIE ET LEURS CARACTÉRISTIQUES TITRE (% VOL) Bières faiblement alcoolisées Bières de malt et mélanges de bières de malt et de boissons non alcooliques Supérieur à 0,5 et inférieur ou égal à 2,8 Autres bières Supérieur à 2,8 Vins tranquilles Vins de raisin frais, moûts de raisin, vermouths et autres vins de raisins frais préparés à l'aide de plantes ou de substances aromatiques, lorsque l'alcool contenu dans le produit fini résulte entièrement d'une fermentation Supérieur à 1,2 et inférieur ou égal à 15 Vins mousseux Autres boissons fermentées non mousseuses Boissons fermentées et mélanges de boissons fermentées et de boissons non alcooliques, y compris lorsque l'alcool contenu dans le produit ne résulte pas entièrement d'une fermentation, à l'exception des produits relevant des catégories fiscales des bières et des vins Autres boissons fermentées mousseuses Produits intermédiaires Supérieur à 15 et inférieur ou égal à 22 Alcools Tout produit qui comprend de l'alcool éthylique, sauf lorsque cet alcool est contenu dans une boisson relevant de l'une des autres catégories fiscales du présent tableau Supérieur à 1,2
|
Code des impositions sur les biens et services
|
L313-15
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603543
|
2022-01-01 00:00:00
|
9e4faa063630c52fb1d84a53d173c11b6a40464eb18c4511041f1e47ceb4c45d
|
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] |
Par dérogation à l'article L. 313-15 , les produits dont le titre excède 15 % vol relèvent de la catégorie fiscale des vins tranquilles, et non de celle des produits intermédiaires, lorsqu'ils répondent aux conditions cumulatives suivantes : 1° Leur titre est inférieur ou égal à 18 % vol ; 2° Leurs caractéristiques, autres que le titre, sont celles des produits de la catégorie fiscale des vins tranquilles mentionnées à ce même article L. 313-15 ; 3° Leur alcool ne résulte d'aucun enrichissement.
|
Code des impositions sur les biens et services
|
L313-16
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603541
|
2022-01-01 00:00:00
|
fb506fa0208a2ea42e780dba80cbe37a7d791043258cb0962ae528dd5a41deab
|
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] |
Par dérogation à l'article L. 313-15 , les produits dont le titre n'excède pas 15 % vol relèvent de la catégorie fiscale des produits intermédiaires, et non de celle des autres boissons fermentées mousseuses ou non mousseuses, lorsqu'ils répondent aux conditions cumulatives suivantes : 1° Leur titre est supérieur à 5,5 % vol pour les boissons non mousseuses ou 8,5 % vol pour les boissons mousseuses ; 2° Leurs caractéristiques, autres que le titre, sont celles des produits de la catégorie fiscale des produits intermédiaires mentionnées à ce même article L. 313-15 ; 3° Leur alcool ne résulte pas entièrement d'une fermentation.
|
Code des impositions sur les biens et services
|
L313-17
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603539
|
2022-01-01 00:00:00
|
b13e00bc33a8e909371086b3cb18e7a18224d7a2ff94c2dcc0b9946a0a51ba20
|
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] |
La base d'imposition de l'accise est constituée par les volumes suivants, exprimés en hectolitres et mesurés à 20 degrés Celsius : 1° Pour les produits relevant des catégories fiscales des bières, le volume de produit fini multiplié par la valeur du titre, exprimée en pourcentage ; 2° Pour les produits relevant des catégories fiscales des vins, des autres boissons fermentées et des produits intermédiaires, le volume de produit fini ; 3° Pour les produits relevant de la catégorie fiscale des alcools, le volume d'alcool pur contenu dans le produit.
|
Code des impositions sur les biens et services
|
L313-18
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603535
|
2022-01-01 00:00:00
|
1101af0e94846eb3d5d3fe826dd9ec49402bad1ef1f1f860917d4439e3ecc629
|
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] |
Les tarifs de l'accise sont indexés sur l'inflation dans les conditions prévues par le chapitre II du titre III du livre Ier . Toutefois, l'évolution annuelle ne peut ni être négative ni excéder 1,75 %. Le tarif révisé est arrondi au centième d'euro par unité de la base d'imposition.
|
Code des impositions sur les biens et services
|
L313-19
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603531
|
2022-01-01 00:00:00
|
7ddb7564a2e0e493e712a0817bb08b1571058b46c7dcd620eac262718a141703
|
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] |
Les tarifs normaux des catégories fiscales sont, en 2022, les suivants : CATÉGORIE FISCALE UNITÉ DANS LAQUELLE LE TARIF EST EXPRIMÉ TARIF EN 2022 Bières faiblement alcoolisées Euros par hectolitre de produit fini et par pourcentage de titre 3,85 Autres bières 7,70 Vins tranquilles Euros par hectolitre de produit fini 3,92 Vins mousseux 9,70 Autres boissons fermentées non mousseuses 3,92 Autres boissons fermentées mousseuses 3,92 Produits intermédiaires 195,86 Alcools Euros par hectolitre d'alcool pur contenu dans le produit 1 806,28
|
Code des impositions sur les biens et services
|
L313-20
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603529
|
2022-01-01 00:00:00
|
46ececfbbc9240f3a8343e6fce5c1df9ef8fc0901346bc6f2a46eed166df0f33
|
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] |
Les tarifs réduits applicables à certains produits exprimés en euros par hectolitre, sont, en 2022, les suivants : PRODUITS ET LEURS CARACTÉRISTIQUES TARIF RÉDUIT EN 2022 (€/ hL) Cidres, poirés, hydromels et produits relevant de la catégorie " vin pétillant " des produits de la vigne, lorsque le titre n'excède pas 8,5 % vol 1,37 Produits intermédiaires relevant de l'une des catégories des produits de la vigne 48,97 Les produits relevant des catégories des produits de la vigne s'entendent de ceux qui répondent aux conditions cumulatives suivantes : 1° Ils relèvent des catégories mentionnées à la partie II de l'annexe VII du règlement (UE) n° 1308/2013 du Parlement européen et du Conseil du 17 décembre 2013 portant organisation commune des marchés des produits agricoles et abrogeant les règlements (CEE) n° 922/72, (CEE) n° 234/79, (CE) n° 1037/2001 et (CE) n° 1234/2007 du Conseil, dans sa rédaction en vigueur ; 2° Leurs caractéristiques répondent aux prescriptions du règlement délégué (UE) 2019/934 de la Commission du 12 mars 2019 complétant le règlement (UE) n° 1308/2013 du Parlement européen et du Conseil en ce qui concerne les zones viticoles où le titre alcoométrique peut être augmenté, les pratiques œnologiques autorisées et les restrictions applicables à la production et à la conservation de produits de la vigne, le pourcentage minimal d'alcool pour les sous-produits et leur élimination, et la publication des fiches de l'OIV, dans sa rédaction en vigueur.
|
Code des impositions sur les biens et services
|
L313-21
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603527
|
2022-01-01 00:00:00
|
06ee5b671dfcbd99fbd2fe6eade0c4c89559043957ee4998c2f4bfa6b3e02808
|
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] |
Pour l'application du présent paragraphe, un producteur de produits taxables est regardé comme un petit producteur indépendant lorsque les conditions suivantes sont cumulativement remplies : 1° Il n'existe aucune relation de dépendance économique ou juridique, directe ou indirecte, avec un autre producteur ; 2° Les installations de production ne sont pas partagées avec un autre producteur ; 3° Les procédés de production et l'exploitation commerciale ne font l'objet d'aucune coordination avec d'autres producteurs ; 4° Le producteur est certifié dans les conditions prévues par les dispositions prises en application de l'article L. 313-40 ou par celles transposant, dans les autres Etats membres de l'Union européenne, l'article 23 bis de la directive 92/83/ CEE du Conseil du 19 octobre 1992 concernant l'harmonisation des structures des droits d'accises sur l'alcool et les boissons alcooliques. Lorsque plusieurs petits producteurs indépendants de tout autre producteur coopèrent, ils peuvent être assimilés à un petit producteur indépendant unique.
|
Code des impositions sur les biens et services
|
L313-22
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603521
|
2022-01-01 00:00:00
|
5b2e08261d27cb19d1728a48aee869440a7d91df24ee8a062453e28be8124579
|
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] |
Par dérogation à l'article L. 313-20 , pour les produits de la catégorie fiscale des autres bières, le tarif de l'accise est celui prévu pour les produits de la catégorie fiscale des bières faiblement alcoolisées lorsque les produits sont fabriqués par un petit producteur indépendant dont la production, au cours de l'exercice comptable précédant l'année civile de l'exigibilité, n'excède pas 200 000 hectolitres.
|
Code des impositions sur les biens et services
|
L313-23
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603519
|
2022-01-01 00:00:00
|
0f7c0b7271cd562d4838a63a2bf75013696b022fca597aa0ffe9daeec48db41f
|
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] |
Pour l'application du présent paragraphe, le rhum traditionnel d'outre-mer s'entend de tout produit de la catégorie fiscale des alcools qui répond aux conditions cumulatives suivantes : 1° Il répond à l'ensemble des conditions mentionnées au point 1 de l'annexe I du règlement (UE) 2019/787 du parlement européen et du conseil du 17 avril 2019 concernant la définition, la désignation, la présentation et l'étiquetage des boissons spiritueuses, l'utilisation des noms de boissons spiritueuses dans la présentation et l'étiquetage d'autres denrées alimentaires, la protection des indications géographiques relatives aux boissons spiritueuses, ainsi que l'utilisation de l'alcool éthylique et des distillats d'origine agricole dans les boissons alcoolisées, et abrogeant le règlement (CE) n° 110/2008, dans sa rédaction en vigueur ; 2° Il est produit en Guadeloupe, en Guyane, en Martinique ou à La Réunion à partir de canne à sucre récoltée sur le territoire de cette collectivité ; 3° Sa teneur en substances volatiles autres que les alcools éthylique et méthylique est égale ou supérieure à 225 grammes par hectolitre d'alcool pur ; 4° Son titre est égal ou supérieur à 40 %.
|
Code des impositions sur les biens et services
|
L313-24
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603515
|
2022-01-01 00:00:00
|
07ad3b492ae772d68aaef78cd7a8e715ab0782566dc0069ea653eb69ef779225
|
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] |
Les rhums traditionnels d'outre-mer mis à la consommation sur le territoire métropolitain relèvent, dans la limite annuelle prévue à l'article L. 313-26 , d'un tarif particulier égal à 903,64 € par hectolitre d'alcool pur contenu dans le produit.
|
Code des impositions sur les biens et services
|
L313-25
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603513
|
2022-01-01 00:00:00
|
93c531e85e1c3b74eeba43ec641ab26e5d64de01511b33adeab0767e652f0de4
|
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] |
Le tarif particulier prévu à l'article L. 313-25 s'applique, sans préjudice de la mise en œuvre de la soulte mentionnée à l'article 362 du code général des impôts, aux 153 000 premiers hectolitres de rhum traditionnel d'outre-mer mis à la consommation sur le territoire métropolitain au cours de chaque année civile.
|
Code des impositions sur les biens et services
|
L313-26
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196749
|
2023-01-26 00:00:00
|
9063bcfc1837090f728611ed180d445002987b92f2da437bd39ff496628fa3a3
|
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] |
Par dérogation à l'article L. 313-20 et à l'article L. 313-34 , relèvent des tarifs particuliers prévus au présent paragraphe les produits qui répondent aux conditions cumulatives suivantes : 1° Ils sont mis à la consommation en Guadeloupe, en Guyane, en Martinique et à La Réunion ; 2° Ils sont fabriqués sur le territoire où ils sont mis à la consommation à partir d'alcool issu de matières premières récoltées sur ce même territoire. Par dérogation à l'article L. 313-19 , les tarifs particuliers prévus au présent paragraphe ne sont pas indexés.
|
Code des impositions sur les biens et services
|
L313-27
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603507
|
2022-01-01 00:00:00
|
21c3db9c16496c954a7cbfe914d32d8eab22e2d49b42bc33dd00b3572f1e63f4
|
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] |
Les tarifs particuliers applicables aux rhums et autres eaux-de-vie provenant de la distillation, après fermentation, de produits de cannes à sucre, exprimés en euros par hectolitre d'alcool pur et déterminés en fonction du territoire où ces produits sont mis à la consommation, figurent dans le tableau suivant : COLLECTIVITÉ DE MISE À LA CONSOMMATION TARIF PARTICULIER À COMPTER DE 2022 (€/hL) Guadeloupe 12,5 Guyane 7,32 Martinique 12,5 La Réunion 38,11
|
Code des impositions sur les biens et services
|
L313-28
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603505
|
2022-01-01 00:00:00
|
2221d9888b112d9eb1e46eaf813bbd5176b842d57695f8a0d327267142d90b08
|
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] |
Les tarifs particuliers applicables aux eaux de vies, liqueurs et autres boissons spiritueuses ne relevant pas de l'article L. 313-28 , exprimés en euros par hectolitre d'alcool pur et déterminés en fonction du territoire où ces produits sont mis à la consommation, figurent dans le tableau suivant : COLLECTIVITÉ DE MISE À LA CONSOMMATION TARIF PARTICULIER À COMPTER DE 2022 (€/ hL) Guadeloupe 34,3 Guyane 11,43 Martinique 34,3 La Réunion 54,73
|
Code des impositions sur les biens et services
|
L313-29
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603503
|
2022-01-01 00:00:00
|
bcd1a71b04a86e8c7c70bee391f99667a64c998635e7e7fb286ed9f69701f136
|
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] |
Les tarifs particuliers prévus par le présent paragraphe font l'objet d'une majoration dont le montant est au moins égal à 18,29 € par hectolitre d'alcool pur et n'excède pas les limites suivantes : 1° 152,45 € par hectolitre d'alcool pur pour La Réunion ; 2° 76,23 € par hectolitre d'alcool pur pour les autres collectivités. Ce montant est déterminé par la région sur le territoire de laquelle les produits sont mis à la consommation.
|
Code des impositions sur les biens et services
|
L313-30
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603501
|
2022-01-01 00:00:00
|
d2baab17ae69fb47c8c3e80ce0d54aded4340ed69e9b1a76b21010feeeb0ecad
|
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] |
Les tarifs particuliers prévus par le présent paragraphe s'appliquent aux produits qui répondent aux conditions cumulatives suivantes : 1° Ils sont fabriqués par un particulier ; 2° Ils sont consommés par ce particulier, les membres de sa famille ou ses invités ; 3° Ils ne sont pas vendus.
|
Code des impositions sur les biens et services
|
L313-31
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603497
|
2022-01-01 00:00:00
|
e979f1b41b0a1b535ad956ac3bee4a94254ea9b03b24a386b613261ad2a14b91
|
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] |
Sont exonérés de l'accise les produits des catégories fiscales des bières qui ne sont pas fabriqués dans le cadre d'une activité économique.
|
Code des impositions sur les biens et services
|
L313-32
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603495
|
2022-01-01 00:00:00
|
2cd8d656ca040cf2ca8efcb96acf7885299ff78af4567ee770eb9e4128af7c2e
|
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] |
Sont exonérés de l'accise les produits des catégories fiscales des vins, ceux relevant du premier des tarifs réduits prévus à l'article L. 313-21 et l'hydromel dont le titre excède 8,5 % et n'excède pas 15 %.
|
Code des impositions sur les biens et services
|
L313-33
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603493
|
2022-01-01 00:00:00
|
ac4ffb138e9e33ae416fed1997cdd7c16deeb3638ded84605a7490ff837c3873
|
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] |
Sont exonérés de l'accise, dans la limite, appréciée par ménage, de 50 litres d'alcool pur fabriqués par le bouilleur de cru pendant la campagne de distillation, les produits de cette catégorie fiscale qui répondent aux conditions suivantes : 1° Ils sont fabriqués à partir de fruits détenus par le bouilleur de cru et récoltés sur un terrain qu'il a le droit de cultiver ; 2° La distillation est réalisée par le bouilleur de cru, ou par une autre personne à sa demande, et l'alcool est déplacé dans le respect des mesures de suivi et de gestion prises en application des articles L. 311-40 à L. 311-42 . La cession des produits par un métayer au propriétaire du terrain sur lequel les fruits ont été cultivés est réputée ne pas constituer une vente au sens du 3° de l'article L. 313-31 , dans la limite de 50 litres d'alcool pur par campagne de distillation et par ménage dont le propriétaire est membre. Pour l'application du présent article, la campagne de distillation s'entend de la période débutant le 1er septembre et s'achevant le 31 août de l'année civile suivante.
|
Code des impositions sur les biens et services
|
L313-34
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048834606
|
2024-01-01 00:00:00
|
ba4bb719d3dee60b722dcd07d89c912ef147e7889dd68363e0bae0a0bb68369b
|
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] |
Sont exonérés de l'accise les produits d'avitaillement consommés à bord : 1° Des engins flottants armés pour un usage professionnel mentionné à l'article L. 5231-1 du code des transports lors de la réalisation d'une navigation dans les eaux situées au-delà de la ligne de base déterminées en application de l' article 2 de l'ordonnance n° 2016-1687 du 8 décembre 2016 relative aux espaces maritimes relevant de la souveraineté ou de la juridiction de la République française et qui, soit est d'une durée d'au moins six heures, soit inclut une sortie de la mer territoriale au sens de l' article 5 de la même ordonnance ; 2° Des aéronefs réalisant des prestations de transport.
|
Code des impositions sur les biens et services
|
L313-36
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196741
|
2022-08-18 00:00:00
|
42df38890e531e38b7cb79a075deaac539835c5bc2f9b8d47913676578f56da9
|
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] |
Sont exonérés de l'accise les produits relevant des catégories fiscales des vins qui sont consommés en Corse.
|
Code des impositions sur les biens et services
|
L313-36-1
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046191359
|
2022-08-18 00:00:00
|
89a752981f00f3dea541fd06aabf6eea5765a798a4f8e3c29076302fb49ce430
|
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] |
Les règles relatives à l'exigibilité de l'accise sur les alcools sont déterminées par les dispositions du titre IV du livre Ier et par celles de la section 4 du chapitre Ier du présent titre.
|
Code des impositions sur les biens et services
|
L313-37
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603481
|
2022-01-01 00:00:00
|
29774080b4f2683d6bf6c83df5348b496ecb4bb8d7bf5d15bbce55ad6b79d4e1
|
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] |
Les règles relatives aux personnes soumises aux obligations fiscales pour l'accise sur les alcools sont déterminées par les dispositions du titre V du livre Ier , par celles de la section 5 du chapitre Ier du présent titre et par celles de la présente section.
|
Code des impositions sur les biens et services
|
L313-38
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637580
|
2024-01-01 00:00:00
|
107ff01ab983fc9d0868979e41fa5d3ee765af3e0cf38a57452653fa276c9b42
|
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] |
Les règles de constatation de l'accise sur les alcools sont déterminées par les dispositions du titre VI du livre Ier , par celles de la section 6 du chapitre Ier du présent titre et par celles de la présente section.
|
Code des impositions sur les biens et services
|
L313-39
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603473
|
2022-01-01 00:00:00
|
ac2e9ce5f02626c11c6d4381183ec553b482e078820728fa3c6abe622843e717
|
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] |
Un décret détermine les conditions dans lesquelles l'administration certifie, à la demande d'un producteur de produits taxables établi sur la partie française du territoire douanier européen : 1° Son indépendance au sens de l'article L. 313-22 ; 2° Sa production annuelle. Ce décret peut également déterminer les conditions dans lesquelles le producteur certifie ou fait certifier ces éléments.
|
Code des impositions sur les biens et services
|
L313-40
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603471
|
2022-01-01 00:00:00
|
d88e794fd95ace1665c14a0c6668eca8005aa9894c7a7d320fbbbba25198b4ea
|
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] |
Les règles relatives au paiement de l'accise sur les alcools sont déterminées par les dispositions du titre VII du livre Ier et par celles de la section 7 du chapitre Ier du présent titre.
|
Code des impositions sur les biens et services
|
L313-41
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603467
|
2022-01-01 00:00:00
|
194e27d828ba59f1395dddfd7b3ad297041c07b95a4fa9ccd12fc854690514fd
|
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0.007395606487989426,
-0.029044313356280327
] |
Les règles relatives au contrôle, au recouvrement et au contentieux de l'accise sur les alcools sont, par dérogation aux dispositions du titre VIII du livre Ier , déterminées par celles de la présente section.
|
Code des impositions sur les biens et services
|
L313-42
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603463
|
2022-01-01 00:00:00
|
b3d89c697b3827ecc2db1ad9b00689f30fe54c2980d490f3b021bd09c33ab1dd
|
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] |
Sous réserve de des articles L. 313-44 et L. 313-44-1 , l'accise est, pour les éléments mentionnés à l'article L. 180-1, régie par les dispositions du livre II du code général des impôts et du livre des procédures fiscales qui lui sont propres ou qui sont applicables aux contributions indirectes.
|
Code des impositions sur les biens et services
|
L313-43
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875836
|
2024-01-01 00:00:00
|
3043c6295d7bf911adcc583c406c077ce94e85dc4efc25ca0e75a4f50bbe0ad8
|
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] |
Sous réserve de l'article L. 313-44-1 , pour les éléments mentionnés à l'article L. 180-1 , l'accise exigible lors de l'importation est régie par les dispositions figurant au code des douanes .
|
Code des impositions sur les biens et services
|
L313-44
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875834
|
2024-01-01 00:00:00
|
cb292ee51ecd8e860f0e9fc02ace99044b03312b456bed5b70bd578e67389cc4
|
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] |
Le recouvrement de l'accise est régi par les dispositions du livre II du code général des impôts et du titre IV du livre des procédures fiscales applicables aux taxes sur le chiffre d'affaires.
|
Code des impositions sur les biens et services
|
L313-44-1
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044840243
|
2024-01-01 00:00:00
|
bb94bef7a7d54494a125373223c79344846723f7259cffac5f7eb4aecc86aa4c
|
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L'affectation du produit de l'accise sur les alcools est déterminée par les dispositions suivantes : 1° Le 5° de l'article L. 731-2 du code rural et de la pêche maritime ; 2° Le 3° de l'article L. 731-3 du même code ; 3° Le troisième alinéa de l'article L. 732-58 du même code. Toutefois, l'affectation de la majoration applicable outre-mer et prévue à l'article L. 313-30 est déterminée par l'article L. 4434-1 du code général des collectivités territoriales.
|
Code des impositions sur les biens et services
|
L313-45
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603455
|
2022-01-01 00:00:00
|
3ec1766781fad35addd80e29d77a7e27df62f0502e63eec51c8a7cde41537422
|
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] |
Les règles relatives aux éléments taxables et aux territoires pour l'accise sur les tabacs 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
|
L314-1
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603449
|
2022-01-01 00:00:00
|
d05f0dc10ea02331a89e9febe3b138299d4620256e21e41d1785d9ed17fa469b
|
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] |
Sont soumis à l'accise les produits du tabac au sens de l'article L. 314-3 susceptibles d'être fumés au sens de l'article L. 314-4 , inhalés après avoir été chauffés au sens de l'article L. 314-4-1, mâchés au sens de l'article L. 314-5 ou prisés au sens de l'article L. 314-6 .
|
Code des impositions sur les biens et services
|
L314-2
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046805457
|
2023-03-01 00:00:00
|
f11e991d5081d45302cc6056845faaef3ae1e6106d3692fb4eea2d2894eb3a2b
|
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] |
Les produits du tabac s'entendent des produits qui contiennent l'une des substances suivantes : 1° Du tabac ; 2° Des substances mélangées au tabac et susceptibles d'être fumées, inhalées après avoir été chauffées, prisées ou mâchées avec le tabac ; 3° Des substances autres que le tabac susceptibles d'être fumées et qui ne sont pas à usage médical.
|
Code des impositions sur les biens et services
|
L314-3
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046805454
|
2023-03-01 00:00:00
|
b6df130d71c7d32feb5fa2c2c1ea1c4446797c38485cdace32844f3a1095e017
|
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] |
Un produit est susceptible d'être fumé lorsqu'il peut être fumé par le consommateur final en l'état ou après une manipulation ou une transformation autre qu'industrielle.
|
Code des impositions sur les biens et services
|
L314-4
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603443
|
2022-01-01 00:00:00
|
fd68fe559302a7e4a06b7956a258888d002a6dbb8bc3838f9736caef91539e6e
|
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] |
Un produit est susceptible d'être inhalé après avoir été chauffé lorsqu'il répond aux conditions cumulatives suivantes : 1° Il est coupé et fractionné ; 2° Il est conditionné pour la vente au détail ; 3° Il est spécialement préparé pour être chauffé au moyen d'un dispositif dédié afin de produire une émission susceptible d'être inhalée par le consommateur final.
|
Code des impositions sur les biens et services
|
L314-4-1
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046801818
|
2023-03-01 00:00:00
|
957fbc65e49592f248daed3f5faf51ef910731ae9fe1e90e700b4a02479e3ee3
|
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] |
Un produit est susceptible d'être mâché par le consommateur final lorsqu'il répond aux conditions cumulatives suivantes : 1° Il est présenté en rouleaux, en barres, en lanières, en cubes ou en plaques ; 2° Il est conditionné pour la vente au détail ; 3° Il est spécialement préparé pour être mâché.
|
Code des impositions sur les biens et services
|
L314-5
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603441
|
2022-01-01 00:00:00
|
af71f25c395edee76b6e4e4ad160a20f232ada01fb24375dd73ded771cc88122
|
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] |
Un produit est susceptible d'être prisé par le consommateur final lorsqu'il répond aux conditions cumulatives suivantes : 1° Il est présenté en poudre ou en grains ; 2° Il est conditionné pour la vente au détail ; 3° Il est spécialement préparé pour être prisé.
|
Code des impositions sur les biens et services
|
L314-6
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603439
|
2022-01-01 00:00:00
|
e8e83266121dfd109c4394c96d0a008d001ebac685d19de7f333f8114b0195d6
|
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] |
Les règles relatives au fait générateur de l'accise sur les tabacs sont déterminées par les dispositions du titre II du livre Ier et par celles de la section 2 du chapitre Ier du présent titre.
|
Code des impositions sur les biens et services
|
L314-7
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603435
|
2022-01-01 00:00:00
|
4ed16c67910b97d92023ac884e2e1a512a455dbac0a333265af220c8e0f253ce
|
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] |
Les règles relatives au montant de l'accise sur les tabacs sont déterminées par les dispositions du titre III du livre Ier, par celles de la section 3 du chapitre Ier du présent titre et par celles de la présente section.
|
Code des impositions sur les biens et services
|
L314-8
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603431
|
2022-01-01 00:00:00
|
c9d334dba03ed10488f7b96d2a692f62952e3d64a12baf360abd0b87d8b1dd9a
|
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] |
L'application d'une exonération prévue par la présente sous-section est subordonnée à l'information de l'administration préalablement à l'utilisation au titre de laquelle elle s'applique.
|
Code des impositions sur les biens et services
|
L314-9
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603425
|
2022-01-01 00:00:00
|
accad13c374850cfda7e09edb07dffe8ce40d83122f4dae6c651fb0eae53dd04
|
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] |
Sont exonérés de l'accise les produits qui répondent aux conditions cumulatives suivantes : 1° Ils sont dénaturés ; 2° Ils sont utilisés à des fins industrielles ou horticoles.
|
Code des impositions sur les biens et services
|
L314-10
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603423
|
2022-01-01 00:00:00
|
626dfe4030b6ef9c2a7a26caae321a18d8f738d48be6fc1e339a5901536181f8
|
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] |
Sont exonérés de l'accise les produits détruits sous la surveillance de l'administration.
|
Code des impositions sur les biens et services
|
L314-11
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603421
|
2022-01-01 00:00:00
|
bc17ce38f7e2baa7bd4e4848819fcd039c17ab5d604b1ad8474df8fd7415cdd6
|
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] |
Sont exonérés de l'accise les produits utilisés pour les besoins de la réalisation de tests : 1° Poursuivant des fins scientifiques ; 2° Permettant d'évaluer la qualité des produits.
|
Code des impositions sur les biens et services
|
L314-12
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603419
|
2022-01-01 00:00:00
|
816f06b49188963a19aa2d4536bffd121dd9a97a8c04dd5932e000bb73803da4
|
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] |
La catégorie fiscale des cigares et cigarillos comprend : 1° Les cigares et cigarillos, qui sont les produits qui répondent aux conditions cumulatives suivantes : a) Ils peuvent être fumés en l'état et, compte tenu de leurs caractéristiques et des attentes normales des consommateurs, sont exclusivement destinés à l'être ; b) Ils sont constitués d'un rouleau de tabac et d'une cape extérieure en tabac naturel ou reconstitué ; c) Lorsque la cape est en tabac reconstitué, les critères suivants sont cumulativement remplis : - la cape extérieure est de la couleur normale des cigares et couvre entièrement le produit à l'exception, le cas échéant, de l'embout ; - le rouleau est rempli d'un mélange battu ; - la masse unitaire, sans filtre ni embout, est au moins égale à 2,3 grammes et n'excède pas 10 grammes ; - la circonférence est, sur un tiers de la longueur ou plus, au moins égale à 34 millimètres ; 2° Les produits assimilés aux cigares et cigarillos, qui sont les produits constitués partiellement d'autres substances que le tabac et qui répondent aux autres conditions mentionnées au 1°.
|
Code des impositions sur les biens et services
|
L314-13
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603415
|
2022-01-01 00:00:00
|
bec9308c567e3ea10c417e9a05f1217484dd1b12833caa8ace48a0eeeb26dad0
|
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] |
La catégorie fiscale des cigarettes comprend les produits suivants, autres que ceux relevant de la catégorie fiscale des cigares et cigarillos : 1° Les cigarettes, qui sont des rouleaux de tabacs susceptibles d'être fumés : a) En l'état ; b) Après avoir été glissés dans des tubes à cigarettes par une simple manipulation non industrielle ; c) Après avoir été enveloppés dans des feuilles de papier à cigarettes par une simple manipulation non industrielle ; 2° Les produits assimilés aux cigarettes, qui sont les produits constitués partiellement ou exclusivement de substances autres que le tabac et qui répondent aux autres conditions mentionnées au 1°.
|
Code des impositions sur les biens et services
|
L314-14
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603413
|
2022-01-01 00:00:00
|
2106b690c27c90a4ce17bcdc0500616d883f0ec56a1605726fca83caecc15569
|
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] |
La catégorie fiscale des tabacs fine coupe destinés à rouler les cigarettes comprend les produits suivants, autres que ceux relevant des catégories fiscales des cigares et cigarillos et des cigarettes : 1° Les produits qui répondent aux conditions cumulatives suivantes : a) Ils remplissent l'un des deux critères suivants : -ils sont constitués de feuilles de tabac fractionnées, filées ou pressées en plaque et sont susceptibles d'être fumés après une simple manipulation non industrielle ; -ils sont constitués de restes de feuilles de tabac ou de sous-produits obtenus dans le cadre du traitement du tabac ou de la fabrication de produits du tabac et sont conditionnés pour la vente au détail ; b) Plus de 25 % en poids des particules de tabac présentent une largeur de coupe inférieure à 1,5 millimètre ; 2° Les produits assimilés à ceux mentionnés au 1°, qui sont les produits constitués partiellement ou exclusivement d'autres substances que le tabac et qui répondent aux autres conditions mentionnées au même 1°.
|
Code des impositions sur les biens et services
|
L314-15
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196737
|
2022-08-18 00:00:00
|
9add46758be4a2791b5d8cf63b0d7d01025fe4c7ed55dbc101c789f5ee53325d
|
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] |
La catégorie fiscale des tabacs à chauffer commercialisés en bâtonnets comprend les produits qui répondent aux conditions cumulatives suivantes : 1° Ils sont susceptibles d'être inhalés après avoir été chauffés par le consommateur final au sens de l' article L. 314-4-1 , sans être susceptibles d'être fumés par ce dernier au sens de l' article L. 314-4 ; 2° Ils ne sont pas spécialement préparés pour être utilisés au moyen de pipes à eau ; 3° Ils sont commercialisés sous la forme de bâtonnets d'une longueur qui n'excède pas 45 millimètres, filtre inclus, et d'un diamètre qui n'excède pas 7 millimètres, dans lesquels le poids des substances mentionnées aux 1° et 2° de l' article L. 314-3 n'excède pas 265 milligrammes.
|
Code des impositions sur les biens et services
|
L314-15-1
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046801867
|
2023-03-01 00:00:00
|
cf98918374f2b90b25aa07d8d5ee613e7761b2e919dc0ab003f0b84293812f23
|
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] |
La catégorie fiscale des autres tabacs à chauffer comprend les produits qui répondent aux conditions prévues aux 1° et 2° de l'article L. 314-15-1 sans répondre à celle prévue au 3° du même article L. 314-15-1.
|
Code des impositions sur les biens et services
|
L314-15-2
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046801871
|
2023-03-01 00:00:00
|
7ba5a0086873adddeeab28c3984f9e78e01f1b0cda456bee557ead4186ef5dfa
|
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] |
La catégorie fiscale des autres tabacs à fumer ou à inhaler après avoir été chauffés comprend les produits susceptibles d'être fumés ou inhalés après avoir été chauffés, au sens, respectivement, des articles L. 314-4 et L. 314-4-1 , autres que ceux relevant de l'une des catégories fiscales définies aux articles L. 314-13 à L. 314-15-2 .
|
Code des impositions sur les biens et services
|
L314-16
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046805443
|
2023-03-01 00:00:00
|
4f7f7637c86ebd7b7c48b0bb54be33957456d691c406a917966b9be594cce034
|
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] |
La catégorie fiscale des tabacs à mâcher comprend les produits du tabac susceptibles d'être mâchés par le consommateur final au sens de l'article L. 314-5 et qui ne sont pas susceptibles d'être fumés par ce dernier au sens de l'article L. 314-4 .
|
Code des impositions sur les biens et services
|
L314-17
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603407
|
2022-01-01 00:00:00
|
9630bbd3cc501641041aa3302759a71f03ce263908cb363f39d1c005648abb08
|
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0.0747942328453064,
0.027182117104530334,
-0.0038767189253121614
] |
La catégorie fiscale des tabacs à priser comprend les produits du tabac susceptibles d'être prisés par le consommateur final au sens de l'article L. 314-6 et qui ne sont pas susceptibles d'être fumés par ce dernier au sens de l'article L. 314-4 .
|
Code des impositions sur les biens et services
|
L314-18
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603405
|
2022-01-01 00:00:00
|
b7cc3b0b4a2bdc2177fe86fbd49bbc04f522340d24a66cd6cb100ab30298c534
|
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] |
L'unité de taxation de l'accise s'entend : 1° Pour les produits relevant des catégories fiscales des cigares et cigarillos et des cigarettes, du millier d'unités comptabilisées dans les conditions prévues à l'article L. 314-20 ; 2° Pour les produits relevant des catégories fiscales des tabacs fine coupe destinés à rouler les cigarettes, des autres tabacs à chauffer, des autres tabacs à fumer ou à inhaler après avoir été chauffés, des tabacs à mâcher et des tabacs à priser, de la masse de tabac et des substances à fumer exprimée en milliers de grammes ; 3° Pour les produits relevant des catégories fiscales des tabacs à chauffer commercialisés en bâtonnets, du millier de bâtonnets répondant aux critères mentionnés au 3° de l' article L. 314-15-1 .
|
Code des impositions sur les biens et services
|
L314-19
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046805439
|
2023-03-01 00:00:00
|
3ff5b5c5aadb6ff24a81a7df0fd7f9e6e3e4d3947c83a96d9561652fd6994cd6
|
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] |
Chaque rouleau de tabac relevant des catégories fiscales des cigares et cigarillos ou des cigarettes est compté comme une unité. Pour les rouleaux de tabac relevant de la catégorie fiscale des cigarettes et d'une longueur supérieure à 8 centimètres, s'ajoutent à la première unité autant d'unités que de tranches de 3 centimètres entamées au-delà de 8 centimètres. Les filtres et embouts ne sont pas pris en compte pour déterminer ces longueurs.
|
Code des impositions sur les biens et services
|
L314-20
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603399
|
2022-01-01 00:00:00
|
7bd91be44e1cf28e03c1ee7051e76cde2c3db71943b142ec7fb78a9f15ca35a2
|
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] |
Le montant de l'accise, exprimé en euros par unité de taxation, est égal au plus grand des deux montants suivants : 1° La somme des deux termes suivants : a) Le produit du taux de l'accise par le prix de vente au sens de l'article L. 314-22 ; b) Le tarif de l'accise ; 2° Le minimum de perception.
|
Code des impositions sur les biens et services
|
L314-21
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603397
|
2022-01-01 00:00:00
|
567277d904f2e10ee6df3ca4409adacbc2b3b85a5c9e1d961b2155c1f29e761a
|
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] |
Pour l'application du présent chapitre, le prix de vente, exprimé en euro par unité de taxation, s'entend du montant suivant : 1° Si l'accise est exigible en métropole, le prix homologué mentionné à l'article 572 du code général des impôts ; 2° Par dérogation au 1°, pour un produit fourni à la vente au détail en Corse, le prix fixé par les personnes mentionnées à ce même article 572 dans les conditions prévues au II de l'article 575 E bis du même code ; 3° Si l'accise est exigible sur le territoire de l'une des collectivités régies par l'article 73 de la Constitution, un montant déterminé par le département et compris entre 66 % et 110 % du prix suivant : a) Lorsqu'un produit identique est mis à la consommation en métropole, celui mentionné au 1° ; b) A défaut, la moyenne des prix homologués des produits de la catégorie fiscale dont il relève, déterminée dans les conditions prévues à l'article 575 du code général des impôts.
|
Code des impositions sur les biens et services
|
L314-22
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603395
|
2022-01-01 00:00:00
|
45299b6e5bf8fcad89a2f653ac44922f4f23c97cd04e23a81a9c3206e1f350f3
|
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] |
Lorsque le montant d'un tarif, d'un taux ou d'un minima de perception n'est pas précisé, il est nul.
|
Code des impositions sur les biens et services
|
L314-23
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603391
|
2022-01-01 00:00:00
|
e950b9768e5d58c0d432a6ab0befc37c8454318fb034706b2b8ab3eae30d7c16
|
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] |
Les tarifs, taux et minima de perception de l'accise exigible en métropole, pour chaque catégorie fiscale sont, pour la période courant du 1er mars 2023 au 31 décembre 2023, les suivants : Catégorie fiscale Paramètres de l'accise Montant applicable du 1er mars 2023 au 31 décembre 2023 Cigares et cigarillos Taux (en %) 36,3 Tarif (en €/1 000 unités) 52,2 Minimum de perception (en €/1 000 unités) 288 Cigarettes Taux (en %) 55 Tarif (en €/1 000 unités) 68,1 Minimum de perception (en €/1 000 unités) 360,6 Tabacs fine coupe destinés à rouler les cigarettes Taux (en %) 49,1 Tarif (en €/1 000 grammes) 91,7 Minimum de perception (en €/1 000 grammes) 335,3 Tabacs à chauffer commercialisés en bâtonnets Taux (en %) 51,4 Tarif (en €/1 000 unités) 19,3 Minimum de perception (en €/1 000 unités) 232 Autres tabacs à chauffer Taux (en %) 51,4 Tarif (en €/1 000 grammes) 72,7 Minimum de perception (en €/1 000 grammes) 875,5 Autres tabacs à fumer ou à inhaler après avoir été chauffés Taux (en %) 51,4 Tarif (en €/1 000 grammes) 33,6 Minimum de perception (en €/1 000 grammes) 145,1 Tabacs à priser Taux (en %) 58,1 Tabacs à mâcher Taux (en %) 40,7 Ces tarifs et minima de perception sont indexés sur l'inflation dans les conditions prévues au chapitre II du titre III du livre Ier . Toutefois, par dérogation à l' article L. 132-2 , l'inflation est déterminée à partir de la prévision de l'indice mentionné au même article L. 132-2 retenue pour l'année précédant celle de la révision dans le rapport économique, social et financier joint au projet de loi de finances pour l'année de la révision. Cette prévision est ajustée, le cas échéant, de l'écart entre l'inflation constatée et la prévision au titre de la deuxième année précédant celle de la révision. Le pourcentage d'évolution est arrondi au dixième. Toutefois, l'évolution annuelle ne peut ni être négative ni, pour le minimum de perception, excéder 3 %. Les tarifs et minima de perception révisés sont arrondis au dixième d'euro par unité de taxation. La révision ultérieure est réalisée à partir du tarif non arrondi. Par dérogation aux troisième et quatrième alinéas du présent article, les tarifs, taux et minima de perception des catégories fiscales concernées sont définis comme suit : 1° Pour les tabacs relevant de la catégorie prévue à l' article L. 314-15 , du 1er janvier 2024 au 31 décembre 2025 : Catégorie fiscale Paramètres de l'accise Montant applicable au 1er janvier 2024 Montant applicable au 1er janvier 2025 Tabacs fine coupe destinés à rouler les cigarettes Taux (en %) 49,1 49,1 Tarif (en €/1 000 grammes) 99,7 104,2 Minimum de perception (en €/1 000 grammes) 345,4 355,8 ; 2° Pour les tabacs relevant des catégories prévues aux articles L. 314-15-1 et L. 314-15-2 , du 1er janvier 2024 au 31 décembre 2026 : Catégorie fiscale Paramètres de l'accise Montant applicable au 1er janvier 2024 Montant applicable au 1er janvier 2025 Montant applicable au 1er janvier 2026 Tabacs à chauffer commercialisés en bâtonnets Commercialisés en bâtonnets définis à l'article L. 314-20 Taux (en %) 51,4 51,4 51,4 Tarif (en €/1 000 unités) 30,2 41,1 50,9 Minimum de perception (en €/1 000 unités) 268 303,8 336 Autres tabacs à chauffer Commercialisés sous un format autre que le bâtonnet défini à l'article L. 314-20 Taux (en %) 51,4 51,4 51,4 Tarif (en €/1 000 grammes) 113,9 155,2 192,3 Minimum de perception (en €/1 000 grammes) 1 011,3 1 146,4 1 267,9
|
Code des impositions sur les biens et services
|
L314-24
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046816473
|
2024-01-01 00:00:00
|
1889f4bb63895157b3b3dc55f5b92dec5215c66994d787875bd358fd1193f4d8
|
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] |
Par dérogation à l'article L. 314-24 , pour les produits fournis à la vente au détail en Corse, les tarifs et taux de l'accise, pour chaque catégorie fiscale, sont les suivants : Catégorie fiscale Paramètres de l'accise Montant applicable du 1er mars 2023 au 31 décembre 2023 Montant en 2024 Montant en 2025 Cigares et cigarillos Taux (en %) 30,2 32,2 34,3 Tarif (en €/1 000 unités) 48,4 51,1 53,7 Cigarettes Taux (en %) 51,6 52,7 53,9 Tarif (en €/1 000 unités) 56,5 62,2 67,9 Tabacs fine coupe destinés à rouler les cigarettes Taux (en %) 41 43,7 46,4 Tarif (en €/1 000 grammes) 74 84,7 95,4 Autres tabacs à fumer ou à inhaler Taux (en %) 45,4 47,4 49,4 Tarif (en €/1 000 grammes) 24 28,2 32,2 Tabacs à chauffer commercialisés en bâtonnets Taux (en %) 45,3 47,4 49,4 Tarif (en €/1 000 unités) 19,3 30,2 41,1 Autres tabacs à chauffer Taux (en %) 45,3 47,4 49,4 Tarif (en €/1 000 grammes) 72,8 114 155 Tabacs à priser Taux (en %) 49,3 52,3 55,4 Tabacs à mâcher Taux (en %) 34,9 36,9 39,0 Par dérogation à l'article L. 314-24, le minimum de perception est nul. Pour les produits relevant de la catégorie fiscale des cigarettes, le présent article s'applique aux seules 1 200 premières tonnes fournies chaque année civile.
|
Code des impositions sur les biens et services
|
L314-25
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046805423
|
2023-03-01 00:00:00
|
8bb819de4371be03cc6b166b3d4f7f998884379fac08d88017c6084f4a51bd66
|
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] |
Pour l'accise exigible sur le territoire des collectivités régies par l'article 73 de la Constitution et pour chaque catégorie fiscale : 1° Le taux est déterminé par département dans la limite du rapport, calculé pour le produit théorique de référence de la catégorie fiscale, entre, d'une part, la somme du montant de l'accise, de la taxe sur la valeur ajoutée et du droit de licence mentionné à l'article 568 du code général des impôts qui sont exigibles en métropole et, d'autre part, le prix homologué. Le produit théorique de référence d'une catégorie fiscale est un produit de cette catégorie dont le prix homologué est égal à la moyenne des prix homologués de cette catégorie, déterminée dans les conditions prévues à l' article 575 du code général des impôts ; 2° Le tarif est nul ; 3° Un minimum de perception peut être déterminé par le département dans les cas et limites suivants : a) Pour les produits relevant de la catégorie fiscale des cigarettes, le produit du taux mentionné au 1° par la moyenne des prix homologués des produits de la catégorie fiscale des cigarettes déterminée dans les conditions prévues à l'article 575 du code général des impôts ; b) Pour les produits relevant de la catégorie fiscale des tabacs fine coupe destinés à rouler les cigarettes, les deux tiers du montant mentionné au a.
|
Code des impositions sur les biens et services
|
L314-26
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196733
|
2022-08-18 00:00:00
|
44c8fd74d080a57457abca8b734211df2ffec0e6764e6112570a14aed1e32e2e
|
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] |
Sont exonérés de l'accise les produits d'avitaillement consommés à bord des engins flottants armés pour un usage professionnel mentionné à l'article L. 5231-1 du code des transports lors de la réalisation d'une navigation dans les eaux situées au-delà de la ligne de base déterminées en application de l' article 2 de l'ordonnance n° 2016-1687 du 8 décembre 2016 relative aux espaces maritimes relevant de la souveraineté ou de la juridiction de la République française et qui, soit est d'une durée d'au moins six heures, soit inclut une sortie de la mer territoriale au sens de l' article 5 de la même ordonnance. L'exonération prévue au premier alinéa du présent article s'applique lorsque la consommation des produits qui y est mentionnée est autorisée.
|
Code des impositions sur les biens et services
|
L314-27
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196729
|
2022-08-18 00:00:00
|
a0549ca3e08692a20cb1d8a9f324e9b064812d6d53d44ce46adbba2a03c2845b
|
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] |
Les règles relatives à l'exigibilité de l'accise sur les tabacs sont déterminées par les dispositions du titre IV du livre Ier , par celles de la section 4 du chapitre Ier du présent titre et par celles de la présente section.
|
Code des impositions sur les biens et services
|
L314-28
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603379
|
2022-01-01 00:00:00
|
c15761b34f626a673e33728d1c3ca7fcbec656bdcf64d888618a783cfc910da8
|
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] |
En cas de changement d'un taux, tarif ou minimum de perception mentionné à l'article L. 314-21 , l'accise devient exigible pour les produits détenus en dehors d'un régime de suspension de l'accise par une personne qui ne les destine pas à sa consommation propre.
|
Code des impositions sur les biens et services
|
L314-29
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046805417
|
2023-03-01 00:00:00
|
b87db14a3e8b0a9fafa60913d22074ac696e2604e5d54004c3a87247c5182769
|
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] |
Les règles relatives aux personnes soumises aux obligations fiscales pour l'accise sur les tabacs sont déterminées par les dispositions du titre V du livre Ier , par celles de la section 5 du chapitre Ier du présent titre et par celles de la présente section.
|
Code des impositions sur les biens et services
|
L314-30
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603373
|
2022-01-01 00:00:00
|
c70a753eea87b28a0f320f4836e0f5689fced5b80807242001ba7a8813c19898
|
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] |
Est redevable de l'accise lors du changement mentionné à l'article L. 314-29 la personne redevable de l'accise préalablement devenue exigible pour le même produit. La personne mentionnée à l'article L. 314-29 informe le redevable des produits qu'elle détient dans des conditions déterminées par décret.
|
Code des impositions sur les biens et services
|
L314-31
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637565
|
2024-01-01 00:00:00
|
4569c4c9c3921683b01ce42438732d17e5c8515b181be88ceccaeeccc37c1c34
|
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] |
Les règles de constatation de l'accise sur les tabacs sont déterminées par les dispositions du titre VI du livre Ier et par celles de la section 6 du chapitre Ier du présent titre.
|
Code des impositions sur les biens et services
|
L314-32
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603367
|
2022-01-01 00:00:00
|
ad572aac94f9a7896c7ba99c983ed9935c3228014adedd028836df45704f3450
|
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] |
Les règles relatives au paiement de l'accise sur les tabacs sont déterminées par les dispositions du titre VII du livre Ier et par celles de la section 7 du chapitre Ier du présent titre.
|
Code des impositions sur les biens et services
|
L314-33
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603363
|
2022-01-01 00:00:00
|
956f76318c45ebde0b3134c4c138514a2a635fb0f4feff7d924b5b3e05347ccb
|
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0.01359495148062706
] |
Les règles relatives au contrôle, au recouvrement et au contentieux de l'accise sur les tabacs sont déterminées, par dérogation aux dispositions du titre VIII du livre Ier , par les dispositions de la présente section.
|
Code des impositions sur les biens et services
|
L314-34
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603359
|
2022-01-01 00:00:00
|
83c02a52d559408c0b722ca356fac4e04f928cfb4cd383571658b316b7392c0a
|
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] |
Sous réserve de des articles L. 314-36 et L. 314-36-1 , l'accise est, pour les éléments mentionnés à l'article L. 180-1 , régie par les dispositions du livre II du code général des impôts et du livre des procédures fiscales qui lui sont propres ou qui sont applicables aux contributions indirectes.
|
Code des impositions sur les biens et services
|
L314-35
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875832
|
2024-01-01 00:00:00
|
4bab4d758152f7bbde845e05b1b14aeeba153213111ed7aa32dbf6e59d2097e3
|
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] |
Sous réserve de l'article L. 314-36-1 , pour les éléments mentionnés à l'article L. 180-1 , l'accise exigible lors de l'importation est régie par les dispositions figurant au code des douanes .
|
Code des impositions sur les biens et services
|
L314-36
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875830
|
2024-01-01 00:00:00
|
c819aaba403764a3c189b814fe2209e449e189bcfd807018d8781798981d98d3
|
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] |
Le recouvrement de l'accise est régi par les dispositions du livre II du code général des impôts et du titre IV du livre des procédures fiscales applicables aux taxes sur le chiffre d'affaires.
|
Code des impositions sur les biens et services
|
L314-36-1
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044840403
|
2024-01-01 00:00:00
|
bb94bef7a7d54494a125373223c79344846723f7259cffac5f7eb4aecc86aa4c
|
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] |
L'affectation du produit de l'accise sur les tabacs est déterminée par les dispositions suivantes : 1° S'agissant de la fraction perçue en métropole, le 7° de l'article L. 131-8 du code de la sécurité sociale ; 2° S'agissant de la fraction perçue en Corse, le 4° bis de l'article L. 4425-22 du code général des collectivités territoriales ; 3° S'agissant de la fraction perçue en outre-mer, le 5° du b de l'article L. 3332-1 du code général des collectivités territoriales.
|
Code des impositions sur les biens et services
|
L314-37
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603351
|
2022-01-01 00:00:00
|
6150a9ff665eb2daf60b17812fefd875f9c620e32948727726fa3318fba36a1a
|
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] |
Pour l'application du présent livre , la livraison d'un bien s'entend du transfert du droit d'en disposer comme un propriétaire, y compris lorsque ce transfert n'implique aucune contrepartie ou lorsqu'il intervient dans le cadre de la fourniture de prestations de service ou d'autres biens. Lorsque la livraison porte sur un bien constitué de plusieurs éléments, les transferts du droit de disposer de chacun de ces éléments, pris isolément, ne constituent pas des livraisons.
|
Code des impositions sur les biens et services
|
L411-1
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196721
|
2022-08-18 00:00:00
|
39bf5e6ddb8daf325b554855b3512111e16f145545296178ac50ae0341346651
|
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] |
La livraison d'un bien est réputée intervenir à l'endroit où ce bien est situé. Toutefois, en cas de transport du bien, elle est réputée intervenir au lieu de départ pour les livraisons à des entreprises et au lieu de destination pour les livraisons à des personnes autres que des entreprises.
|
Code des impositions sur les biens et services
|
L411-2
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603339
|
2022-01-01 00:00:00
|
5b95e561f577e75319cbe5543a85d90de15653be61c9754649c3aac42775f807
|
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] |
Pour l'application du présent livre , les utilisations sur le territoire de taxation à des fins économiques d'un bien taxable s'entendent des évènements suivants lorsqu'ils interviennent sur le territoire de taxation : 1° Les livraisons du bien taxable par des entreprises ; 2° Les affectations du bien taxable par des entreprises à des besoins autres que sa livraison ; 3° La consommation du bien taxable par une entreprise, y compris son incorporation à un autre bien ; 4° Les livraisons par des entreprises d'un autre bien au sein duquel le bien taxable est incorporé.
|
Code des impositions sur les biens et services
|
L411-3
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603337
|
2022-01-01 00:00:00
|
58ca4302b3bb420c4f7df2735db564a30047c7e514c01b5cf6e3a7a0a83c7046
|
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0.04029279202222824,
0.01888933591544628
] |
Lorsqu'une imposition est appliquée sur le territoire de Monaco en application des conventions fiscales ou douanières signées à Paris le 18 mai 1963, les utilisations à des fins économiques sur ce territoire sont réputées intervenir sur le territoire métropolitain.
|
Code des impositions sur les biens et services
|
L411-4
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603335
|
2022-01-01 00:00:00
|
7f71fc3320cc06b10dd2d76b8bf7b38b07a4737c3a84b9703a22846b0fa6f94a
|
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] |
Pour l'application du présent livre , les cinq territoires mentionnés à l' article L. 112-4 sont regardés comme un territoire de taxation unique.
|
Code des impositions sur les biens et services
|
L411-5
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603331
|
2022-01-01 00:00:00
|
a072e13e5491e0d214620eaa803bc0a5efafc8c260a137925c0cb9303143af2b
|
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] |
Les catégories, sous-catégories, dénominations et carrosseries de véhicules s'entendent au sens des dispositions suivantes : 1° Les articles 3 et 4 ainsi que les annexes I et XI du règlement (UE) 2018/858 du Parlement européen et du Conseil du 30 mai 2018 relatif à la réception et à la surveillance du marché des véhicules à moteur et de leurs remorques, ainsi que des systèmes, composants et entités techniques distinctes destinés à ces véhicules, modifiant les règlements (CE) n° 715/2007 et (CE) n° 595/2009 et abrogeant la directive 2007/46/CE, dans sa rédaction en vigueur ; 2° L'article 4 et les annexes I et IX du règlement (UE) n° 168/2013 du Parlement européen et du Conseil du 15 janvier 2013 relatif à la réception et à la surveillance du marché des véhicules à deux ou trois roues et des quadricycles, dans sa rédaction en vigueur ; 3° L'article 4 et l'annexe III du règlement (UE) n° 167/2013 du Parlement européen et du Conseil du 5 février 2013 relatif à la réception et à la surveillance du marché des véhicules agricoles et forestiers, dans sa rédaction en vigueur.
|
Code des impositions sur les biens et services
|
L421-1
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603319
|
2022-01-01 00:00:00
|
5a0b7cedf7e669bb07206f3e3e4742b526f415b939b49992f2d4a3b10e7940cf
|
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] |
Les véhicules de tourisme s'entendent des véhicules suivants : 1° Parmi les véhicules de la catégorie M1 : a) Ceux qui ne sont pas des véhicules à usage spécial ; b) Ceux qui sont accessibles en fauteuil roulant ; 2° Parmi les véhicules de la catégorie N1, les véhicules déterminés par décret qui, compte tenu de leur carrosserie, de leurs équipements et de leurs autres caractéristiques techniques, sont susceptibles de recevoir les mêmes usages que les véhicules mentionnés au 1°. Sont exclus du présent 2° les véhicules exclusivement affectés à l'exploitation des remontées mécaniques et des domaines skiables. Les conditions dans lesquelles l'exploitation exclusive est constatée sont déterminées par décret.
|
Code des impositions sur les biens et services
|
L421-2
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844510
|
2023-12-31 00:00:00
|
6d9098edce82dec88911cb0c210fb62b86b7d558e273f467da872b069e2a8742
|
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] |
Le véhicule de collection s'entend du véhicule identifié comme tel sur le certificat d'immatriculation et qui répond aux conditions cumulatives suivantes : 1° Il a été construit ou immatriculé pour la première fois au moins trente ans auparavant ; 2° Il relève d'un type qui n'est plus produit ; 3° Il est préservé sur le plan historique et maintenu dans son état d'origine, aucune modification essentielle n'ayant été apportée aux caractéristiques techniques de ses composants principaux.
|
Code des impositions sur les biens et services
|
L421-3
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603315
|
2022-01-01 00:00:00
|
44aecf9493af883e4a8dd35a12eaadaa70fc19a2c643bc6d4e1fa2e0dbf1e15e
|
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] |
Un véhicule ayant fait l'objet d'une réception européenne s'entend d'un véhicule qui, au sens de l'un des règlements mentionnés à l'article L. 421-1 ou de tout autre règlement ou directive régissant sa réception antérieurement à ces textes, répond à l'une des conditions suivantes : 1° Il est complet ou complété à l'issue d'une réception UE ou CE, par type ou individuelle ; 2° Il est complété à l'issue d'une réception nationale à partir d'un véhicule relevant du 1°.
|
Code des impositions sur les biens et services
|
L421-4
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603311
|
2022-01-01 00:00:00
|
a4bdf1424cd9848be339abb89fddd75b4a7465ae004a96a9f78fca33e3cf6114
|
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] |
La première immatriculation d'un véhicule s'entend de la première autorisation pour la mise en circulation routière de ce véhicule. Elle est réputée intervenir en France lorsqu'elle est délivrée par les autorités françaises de l'Etat, à titre permanent ou dans le cadre d'un transit temporaire, pour la mise en circulation routière en métropole ou dans les collectivités régies par l' article 73 de la Constitution .
|
Code des impositions sur les biens et services
|
L421-5
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603309
|
2022-01-01 00:00:00
|
6234370d2e7349d5943b5067272ddc9387d4e6fa9e811ae56849a79fb3f42d62
|
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] |
Les véhicules immatriculés en recourant à la méthode dite WLTP s'entendent des véhicules des catégories M1, M2, N1 et N2 qui remplissent les deux conditions cumulatives suivantes : 1° Leurs émissions de dioxyde de carbone ont été déterminées, pour les besoins de leur réception, selon la méthode dite WLTP mentionnée au 1° de l'article L. 421-9 ou selon une méthode de substitution mentionnée au 2° du même article ; 2° Leur première immatriculation en France est intervenue à compter des dates mentionnées à l'article L. 421-7 .
|
Code des impositions sur les biens et services
|
L421-6
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603307
|
2022-01-01 00:00:00
|
f76b1fb89083017fccb68177b56f5474bc7c6d966712cc0f4fa0e970db9f3604
|
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0.004964777734130621,
-0.0015176591696217656,
-0.032833728939294815,
-0.02323629893362522,
-0.04117122292518616,
0.011370191350579262
] |
Les véhicules sont immatriculés en France en recourant à la méthode dite WLTP à compter des dates suivantes, déterminées en fonction des caractéristiques de ce véhicule constatées lors de la première immatriculation en France : CARACTÉRISTIQUES DU VÉHICULE LORS DE LA PREMIÈRE IMMATRICULATION EN FRANCE DATE DE PREMIÈRE IMMATRICULATION EN FRANCE 1. Véhicules complets des catégories M1 et N1, autres que les véhicules à usage spécial, dont la première immatriculation intervient en France À partir du 1er mars 2020 2. Véhicules complets des catégories M1 et N1 à usage spécial, autres que les véhicules accessibles en fauteuil roulant, dont la première immatriculation intervient en France À partir du 1er juillet 2020 3. Véhicules complets des catégories M1 et N1, autres que les véhicules accessibles en fauteuil roulant, dont la première immatriculation intervient hors de France à compter du 1er mars 2020 À partir du 1er janvier 2021 4. Véhicules complétés 1er janvier 2024 5. Véhicules accessibles en fauteuil roulant et véhicules des catégories M2 et N2 5 juillet 2026
|
Code des impositions sur les biens et services
|
L421-7
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637690
|
2024-01-01 00:00:00
|
7d0ed8b82b8befc0edd9721ae0a86e8ba1db348b7181c4a9114ed340aff4c191
|
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] |
Les émissions de dioxyde de carbone d'un véhicule à moteur s'entendent de la quantité de dioxyde de carbone rapportée à la distance parcourue, arrondie au gramme par kilomètre, et déterminée selon l'une des méthodes mentionnées à l'article L. 421-9 .
|
Code des impositions sur les biens et services
|
L421-8
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603301
|
2022-01-01 00:00:00
|
c34d16c9e569c0fa9c1a52ff3fd1a405fcdc08a55933c78d6cef8ca98d312ea2
|
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] |
Les méthodes de détermination des émissions de dioxyde de carbone des véhicules des catégories M1, M2, N1 et N2 comprennent : 1° La méthode recourant à la procédure d'essai mondiale harmonisée pour les véhicules légers, dite méthode WLTP, définie à l'annexe XXI du règlement (UE) 2017/1151 de la Commission du 1er juin 2017 complétant le règlement (CE) n° 715/2007 du Parlement européen et du Conseil relatif à la réception des véhicules à moteur au regard des émissions des véhicules particuliers et utilitaires légers (Euro 5 et Euro 6) et aux informations sur la réparation et l'entretien des véhicules, modifiant la directive 2007/46/CE du Parlement européen et du Conseil, le règlement (CE) n° 692/2008 de la Commission et le règlement (UE) n° 1230/2012 de la Commission et abrogeant le règlement (CE) n° 692/2008, dans sa rédaction applicable lors de la réception du véhicule ; 2° Les méthodes de substitution, qui s'entendent de méthodes équivalentes à la méthode dite WLTP déterminées au cas par cas par l'administration sur la base des données disponibles ; 3° Les méthodes recourant au nouveau cycle européen de conduite, dites méthodes NEDC, qui s'entendent de celles au moyen desquelles les émissions ont été déterminées pour les besoins de la réception des véhicules par les versions successives de la directive 70/220/CEE du Conseil du 20 mars 1970 concernant le rapprochement des législations des Etats membres relatives aux mesures à prendre contre la pollution de l'air par les émissions des véhicules à moteur ; 4° La méthode alternative dite NEDC-c, qui s'entend de la méthode de corrélation appliquée au véhicule L, ou à défaut, au véhicule H, et définie par le règlement d'exécution (UE) 2017/1153 de la Commission du 2 juin 2017 établissant une méthode de détermination des paramètres de corrélation nécessaires pour tenir compte de la modification de la procédure d'essai réglementaire et modifiant le règlement (UE) n° 1014/2010, dans sa rédaction en vigueur.
|
Code des impositions sur les biens et services
|
L421-9
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196717
|
2022-08-18 00:00:00
|
6a5a2f00dc14f9a4f1b52f8042b15467e8a7c8623d41bc1f5381546e7be122f7
|
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] |
Pour les véhicules ayant fait l'objet d'une réception européenne, les émissions de dioxyde de carbone sont celles qui sont déterminées pour les besoins de la réception du véhicule en recourant aux méthodes dites WLTP et NEDC mentionnées respectivement aux 1° et 3° de l'article L. 421-9 . Lorsque le véhicule est complété à l'issue d'une réception nationale, il est tenu compte des caractéristiques du véhicule complété.
|
Code des impositions sur les biens et services
|
L421-10
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603297
|
2022-01-01 00:00:00
|
0e831e264c1142fec7933b2e6c8e801680d57844a1a4e4287f1e4ce48785f290
|
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0.021421847864985466,
0.07016614824533463,
0.01053805835545063,
0.03496823459863663,
-0.038426075130701065,
0.07177402824163437,
-0.02778674103319645,
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0.01684427633881569,
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0.009174082428216934,
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0.004667229950428009,
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0.09035142511129379,
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0.015990903601050377,
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0.0093286307528615,
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0.03253239020705223,
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0.005369601305574179,
0.0012171288253739476
] |
Par dérogation à l'article L. 421-10 , les émissions de dioxyde de carbone sont déterminées selon la méthode alternative dite NEDC-c mentionnée au 4° de l'article L. 421-9 pour les véhicules qui répondent aux conditions cumulatives suivantes : 1° Les émissions de dioxyde de carbone déterminées pour les besoins de leur réception l'ont été selon la méthode dite WLTP mentionnée au 1° de l'article L. 421-9 ; 2° La condition tenant à leur date de première immatriculation en France mentionnée au 2° de l'article L. 421-6 n'est pas remplie.
|
Code des impositions sur les biens et services
|
L421-11
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196713
|
2022-08-18 00:00:00
|
2d96cb3febb8e7b9ae8948623bd587e366f9eb0904a1dbd5f37dd512e2c90160
|
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] |
Pour les véhicules n'ayant pas fait l'objet d'une réception européenne, les émissions de dioxyde de carbone sont déterminées, lorsque cela est possible, selon l'une des méthodes de substitution mentionnées au 2° de l'article L. 421-9 .
|
Code des impositions sur les biens et services
|
L421-12
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603293
|
2022-01-01 00:00:00
|
1490504fba25c8005c99e4456ceb4e9b904e0247723cdbccfd65ac2aa559e931
|
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