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Les émissions de dioxyde de carbone d'un véhicule ou l'impossibilité de les déterminer selon les dispositions du présent paragraphe sont constatées par l'autorité administrative. La valeur figurant sur le certificat d'immatriculation est réputée conforme aux dispositions du présent paragraphe.
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Code des impositions sur les biens et services
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L421-13
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603291
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2022-01-01 00:00:00
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9f9c6235c2b26b5612f3726065e2cb6496aa2dce3fb838cd73b4415c306688c8
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] |
La puissance administrative d'un véhicule à moteur immatriculé pour la première fois en France à compter du 1er janvier 2021 s'entend de la grandeur, exprimée en chevaux administratifs et arrondie à l'unité, déterminée à partir des caractéristiques techniques constatées lors de la réception du véhicule dans les conditions prévues par les dispositions suivantes : 1° Pour les véhicules de tourisme mentionnés au 1° de l'article L. 421-2 , l'article L. 421-16 ; 2° Pour les véhicules de la catégorie L propulsés par un moteur thermique, l'article L. 421-17 ; 3° Pour les véhicules des catégories C et T propulsés par un moteur thermique, l'article L. 421-18 ; 4° Pour les véhicules autres que ceux relevant des 1° à 3° et propulsés par un moteur thermique, l'article L. 421-19 ; 5° Pour les véhicules autres que ceux relevant du 1° et propulsés par un moteur électrique, l'article L. 421-20 .
|
Code des impositions sur les biens et services
|
L421-14
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603287
|
2022-01-01 00:00:00
|
9383599c4d88d5a079cfc26f3bff6d1a6f20d469b4a7d240ce53b609f0eb2587
|
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] |
Pour les véhicules immatriculés pour la première fois en France jusqu'au 31 décembre 2020, la puissance administrative s'entend de la grandeur que les normes applicables jusqu'à cette date prévoient d'inscrire sur le certificat d'immatriculation. Un arrêté conjoint du ministre chargé du budget et du ministre chargé de l'environnement constate les règles de détermination de la puissance administrative qui résultent de ces normes.
|
Code des impositions sur les biens et services
|
L421-15
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603285
|
2022-01-01 00:00:00
|
ed7e32add1c670e060d88bb95be2898eb868ed35e9714cce2727bba2b6302a8c
|
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] |
Pour les véhicules de tourisme mentionnés au 1° de l'article L. 421-2 , la puissance administrative (PA), exprimée en chevaux administratifs, est déterminée à partir de la puissance nette maximale du moteur (PM), exprimée en kilowatts, au moyen de la formule suivante : PA = 1,80 × (PM/100) ² + 3,87 × (PM/100) + 1,34.
|
Code des impositions sur les biens et services
|
L421-16
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603283
|
2022-01-01 00:00:00
|
f107297db8211018f375030ab281c3725aed1ff474ed6e5243dd0b4376efd0cc
|
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Pour les véhicules de la catégorie L propulsés par un moteur thermique, la puissance administrative, exprimée en chevaux administratifs, est déterminée à partir de la cylindrée du moteur (C), exprimée en litres, dans les conditions suivantes : CYLINDRÉE (L) PUISSANCE ADMINISTRATIVE (CV) Inférieure ou égale à 0,125 1 Supérieure à 0,125 et inférieure ou égale à 0,175 2 Supérieure à 0,175 et inférieure ou égale à 0,25 3 Supérieure à 0,25 et inférieure ou égale à 0,35 4 Supérieure à 0,35 et inférieure ou égale à 0,5 5 Supérieure à 0,5 5 + 8 × (C-0,5) Par dérogation à l'article L. 131-2 , l'arrondi est réalisé à l'unité supérieure.
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Code des impositions sur les biens et services
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L421-17
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603281
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2022-01-01 00:00:00
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35f2fd507f6b21c81e19aa9dbc9bd4ee2108e637e6270d220c6d3c0a76bbfa50
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] |
Pour les véhicules des catégories C et T propulsés par un moteur thermique, la puissance administrative, exprimée en chevaux administratifs, est égale au produit des facteurs suivants : 1° La cylindrée du moteur, exprimée en litres ; 2° Un coefficient représentant forfaitairement la puissance susceptible d'être dégagée par le moteur et modulé entre 2 et 6 en fonction de la technologie d'allumage, des caractéristiques du cycle de rotation et de la source d'énergie, compte tenu, le cas échéant, de la présence d'une alimentation de secours. Un arrêté conjoint du ministre chargé du budget et du ministre chargé de l'environnement détermine ce coefficient. Pour les machines agricoles automotrices, dont les caractéristiques sont déterminées par arrêté du ministre chargé des transports, la puissance administrative est égale à 1 cheval administratif.
|
Code des impositions sur les biens et services
|
L421-18
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603279
|
2022-01-01 00:00:00
|
5b77a9e707555407a02593cc99d81cb03f9ce2890dfa57e7f1dfced1195142df
|
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] |
Pour les véhicules propulsés par un moteur thermique autres que les véhicules mentionnés aux articles L. 421-16 à L. 421-18, la puissance administrative, exprimée en chevaux administratifs, est égale au produit des facteurs suivants : 1° La cylindrée du moteur, exprimée en litres ; 2° Un coefficient représentant forfaitairement la puissance susceptible d'être dégagée par le moteur et modulé entre 2 et 12 en fonction de la masse du châssis, du type de carrosserie, de la technologie d'allumage, des caractéristiques du cycle de rotation et de la source d'énergie, compte tenu, le cas échéant, de la présence d'une alimentation de secours. Un arrêté conjoint du ministre chargé du budget et du ministre chargé de l'environnement détermine ce coefficient.
|
Code des impositions sur les biens et services
|
L421-19
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603277
|
2022-01-01 00:00:00
|
bed5f537729da29eea572731da9f4e6848d28eff1e7a8d21965403c6972fbcfc
|
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] |
Pour les véhicules propulsés par un moteur électrique autres que les véhicules mentionnés à l'article L. 421-16 , la puissance administrative (PA), exprimée en chevaux administratifs, est déterminée à partir de la puissance nette maximale du moteur (PM), exprimée en kilowatts, au moyen de la formule suivante : PA = 1 + 0,136 × PM.
|
Code des impositions sur les biens et services
|
L421-20
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603275
|
2022-01-01 00:00:00
|
55524fe6d846c961f62e121dd08def069c62c101ade05baf1421a63bc6b04128
|
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-0.05803380906581879,
-0.016085034236311913,
0.06386840343475342,
-0.0023305555805563927,
-0.0019889280665665865
] |
Par dérogation aux articles L. 421-16 à L. 421-20, pour les véhicules à moteur n'ayant pas fait l'objet d'une réception européenne ou pour lesquels les données techniques nécessaires ne sont pas connues, la puissance administrative est déterminée à partir des données disponibles selon une méthode équivalente à celles résultant des dispositions des articles L. 421-14 à L. 421-20 déterminée au cas par cas par l'administration.
|
Code des impositions sur les biens et services
|
L421-21
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603273
|
2022-01-01 00:00:00
|
05cf49e75411abafd0c0c8977a40a28ca7585472337e8165a1984ecbbc630bca
|
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] |
La puissance administrative d'un véhicule est constatée par les autorités compétentes en matière de réception. La valeur figurant sur le certificat d'immatriculation est réputée conforme aux dispositions du présent paragraphe.
|
Code des impositions sur les biens et services
|
L421-22
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603271
|
2022-01-01 00:00:00
|
0482a7d6a5ff37362069e8e3f3d46f1fbbf6b47566d71489b6335e73a62a05f5
|
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] |
La masse en ordre de marche et la masse en charge maximale techniquement admissible s'entendent des grandeurs définies aux points 1.3,1.6 et 1.7 de la section A de la partie 2 de l'annexe XIII du règlement d'exécution (UE) 2021/535 de la Commission du 31 mars 2021 établissant des règles relatives à l'application du règlement (UE) 2019/2144 du Parlement européen et du Conseil eu égard aux procédures uniformes et aux spécifications techniques pour la réception par type des véhicules, ainsi que des systèmes, composants et entités techniques distinctes destinés à ces véhicules, en ce qui concerne leurs caractéristiques générales de construction et leur sécurité, dans sa rédaction en vigueur.
|
Code des impositions sur les biens et services
|
L421-23
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844504
|
2023-12-31 00:00:00
|
19feae434e03a9ceeadb5dc8480c0d22a457f40a5c04e217aff05e819ee93ccd
|
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] |
Les formules locatives de longue durée s'entendent des contrats par lesquels une personne met un véhicule à la disposition d'un preneur, soit pendant une durée de deux ans ou plus, soit dans le cadre d'une opération de crédit.
|
Code des impositions sur les biens et services
|
L421-24
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603263
|
2022-01-01 00:00:00
|
9dbe1fe23d28adb76de1fc3036a6175cd1498908fe0a15976cdc786d79440090
|
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] |
La personne qui détient un véhicule s'entend : 1° Lorsque le véhicule ne fait pas l'objet d'une formule locative de longue durée, du propriétaire ; 2° Lorsque le véhicule fait l'objet d'une formule locative de longue durée, du preneur qui ne le met pas à disposition d'un tiers dans le cadre d'une telle formule.
|
Code des impositions sur les biens et services
|
L421-25
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603261
|
2022-01-01 00:00:00
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] |
Un véhicule affecté à une activité professionnelle exercée par une personne physique en son nom propre est assimilé à un véhicule détenu par une personne morale.
|
Code des impositions sur les biens et services
|
L421-26
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603259
|
2022-01-01 00:00:00
|
ed91deb9bf8e7e97792e4109fd3a791539129f23818934050a0b7bc38e352b1f
|
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] |
Les autoroutes s'entendent au sens de l' article L. 122-1 du code de la voirie routière .
|
Code des impositions sur les biens et services
|
L421-27
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603255
|
2022-01-01 00:00:00
|
aa3746b1022902dfe241155dd0f23b7ee262ef1416f7bb2e80e58d6a1a53cb85
|
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] |
Une autoroute concédée s'entend d'une autoroute pour laquelle les missions du service public autoroutier font l'objet du contrat de concession défini à l' article L. 1121-1 du code de la commande publique . Le concessionnaire s'entend au sens de ce même article.
|
Code des impositions sur les biens et services
|
L421-28
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603253
|
2022-01-01 00:00:00
|
67110ab91a52e597565ce8848bb41120f4ea941e6cc03df083ca2465186902a9
|
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] |
Les règles relatives aux éléments taxables et aux territoires pour les taxes sur l'immatriculation des véhicules sont déterminées par les dispositions du titre Ier du livre Ier , par celles de la section 1 du présent chapitre et par celles de la présente sous-section.
|
Code des impositions sur les biens et services
|
L421-29
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603247
|
2022-01-01 00:00:00
|
38eacc8623d7635e8f3d78e0117b56c0a08be4fd093614629c5cdb388f437c8c
|
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] |
L'immatriculation d'un véhicule en France au sens de l'article L. 421-5 est soumise : 1° Pour tous les véhicules, à une taxe fixe ; 2° Pour tous les véhicules à moteur, à une taxe régionale ; 3° Pour les véhicules des catégories N, M2 et M3 qui ne sont pas des véhicules à usage spécial, à une taxe sur les véhicules de transport ; 4° Pour les véhicules de tourisme au sens de l'article L. 421-2 autres que ceux dont la carrosserie est “ Camionnette ”, à : a) Une taxe sur les émissions de dioxyde de carbone ; b) Une taxe sur la masse en ordre de marche.
|
Code des impositions sur les biens et services
|
L421-30
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844492
|
2023-12-31 00:00:00
|
c06cb66c74def0cc14c1259b9655421dac2321efd0632b8dbb950ff9fbafc52d
|
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] |
Le territoire de taxation est celui défini à l'article L. 411-5 .
|
Code des impositions sur les biens et services
|
L421-31
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603243
|
2022-01-01 00:00:00
|
17864733d02dd86d24fd5679b7782a273e96bb787f9280a0c01f628bc22c23c0
|
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] |
Les règles relatives au fait générateur des taxes sur l'immatriculation des véhicules sont déterminées par les dispositions du titre II du livre Ier et par celles de la présente sous-section.
|
Code des impositions sur les biens et services
|
L421-32
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603239
|
2022-01-01 00:00:00
|
16b0f630969316da052ff447e34d8657a8f65058801ec066af35f6077e54ab21
|
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] |
Le fait générateur des taxes sur l'immatriculation des véhicules est constitué : 1° Pour la taxe fixe prévue au 1° de l'article L. 421-30 , par toute délivrance d'un certificat d'immatriculation ; 2° Pour la taxe régionale et la taxe sur les véhicules de transport prévues respectivement aux 2° et 3° du même article L. 421-30, par la délivrance d'un certificat d'immatriculation résultant d'un changement de propriétaire ou de l'une des circonstances assimilées à un tel changement au sens de l'article L. 421-34 et qui n'est pas exemptée en application de l'article L. 421-35 ; 3° Pour la taxe sur les émissions de dioxyde de carbone des véhicules de tourisme et la taxe sur la masse en ordre de marche des véhicules de tourisme prévues respectivement aux a et b du 4° du même article L. 421-30, par la délivrance d'un certificat d'immatriculation résultant de la première immatriculation en tant que véhicule de tourisme en France au sens de l'article L. 421-36 .
|
Code des impositions sur les biens et services
|
L421-33
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603237
|
2022-01-01 00:00:00
|
1298df7a6065112f48b2fec1472017313ab539d2950906ca81f0c8512d0d863a
|
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] |
Est assimilée à un changement de propriétaire : 1° La première immatriculation en France du véhicule au sens de l'article L. 421-5 ; 2° En cas de copropriété du véhicule, toute modification du régime de celle-ci ; 3° La mise à disposition du véhicule au profit d'un preneur dans le cadre d'une formule locative de longue durée au sens de l'article L. 421-24 .
|
Code des impositions sur les biens et services
|
L421-34
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603235
|
2022-01-01 00:00:00
|
8d9962561018a256f1ab404b3667cb20e505613f73edc434aa8072912e621117
|
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] |
Ne constitue pas un fait générateur de la taxe régionale et de la taxe sur les véhicules de transports prévues respectivement aux 2° et 3° de l'article L. 421-30 la délivrance du certificat d'immatriculation d'un véhicule utilisé pour l'exercice d'une compétence de l'Etat, des collectivités territoriales, de leurs groupements ou des établissements publics de coopération intercommunale lorsque cette délivrance résulte du transfert ou du retrait de cette compétence.
|
Code des impositions sur les biens et services
|
L421-35
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603233
|
2022-01-01 00:00:00
|
43f9996d9ec389415e7290880ad5031ca1bff2c1a6dd148044cb7f7ace43037f
|
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] |
La première immatriculation en tant que véhicule de tourisme en France s'entend de : 1° La première immatriculation en France au sens de l'article L. 421-5 d'un véhicule qui répond, lors de cette immatriculation, aux conditions prévues à l'article L. 421-2, sans que sa carrosserie soit “ Camionnette ” ; 2° L'immatriculation en France postérieure à la première qui répond aux conditions cumulatives suivantes : a) Elle porte sur un véhicule qui, lors de sa première immatriculation en France au sens de l'article L. 421-5 ne répondait pas à la condition mentionnée au 1° ; b) Elle résulte de la première modification des caractéristiques techniques du véhicule qui le fait répondre à la condition mentionnée au 1° ; 3° Lorsque, lors de la première immatriculation en France, le véhicule a été exonéré en application des articles L. 421-65 et L. 421-76 , l'immatriculation postérieure à cette première immatriculation qui résulte de la première modification des caractéristiques techniques du véhicule qui lui fait perdre le bénéfice de ces exonérations.
|
Code des impositions sur les biens et services
|
L421-36
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844478
|
2023-12-31 00:00:00
|
15bb4dd0b5432aaa6c03495bcf39bde1b61ee0dd03be3ceb35057a382db053a2
|
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] |
Les règles relatives au montant de la taxe fixe prévue au 1° de l'article L. 421-30 sont déterminées par les dispositions du titre III du livre Ier et par celles du présent paragraphe.
|
Code des impositions sur les biens et services
|
L421-37
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603225
|
2022-01-01 00:00:00
|
e05c98e3d620cf4da022554245cdc873d2ad25c7f8eea14fc90a469b3e5e9198
|
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] |
Le montant de la taxe est égal à 11 €.
|
Code des impositions sur les biens et services
|
L421-38
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603223
|
2022-01-01 00:00:00
|
475eeb01b589f9422f648063a02f2d0a3ecd774efd95ff82ec0d2af7d856276f
|
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] |
Est exonérée de la taxe la délivrance de certificats d'immatriculation ayant uniquement un ou plusieurs des objets suivants : 1° Mettre à jour l'adresse y figurant ; 2° Corriger une erreur de saisie lors d'une opération d'immatriculation ; 3° Tirer les conséquences d'une usurpation du numéro d'immatriculation du véhicule ; 4° Convertir le numéro d'immatriculation d'un véhicule au système d'immatriculation mis en œuvre à compter du 1er janvier 2009.
|
Code des impositions sur les biens et services
|
L421-39
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603221
|
2022-01-01 00:00:00
|
78969975922007977757d2a5e02231217cf4b40c0bd714b30684c4e5cbb3af29
|
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] |
Est exonérée de la taxe la délivrance des certificats d'immatriculation suivants : 1° La première édition du certificat d'immatriculation d'un véhicule acquis en remplacement d'un véhicule détruit lors d'intempéries ; 2° La réédition d'un certificat d'immatriculation détruit lors d'intempéries.
|
Code des impositions sur les biens et services
|
L421-40
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603219
|
2022-01-01 00:00:00
|
47066f33192139f2ac5c1b2f3830caa3f7774d3e044364cc762a1592c2d4cf26
|
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] |
Les règles relatives au montant de la taxe régionale prévue au 2° de l'article L. 421-30 sont déterminées par les dispositions du titre III du livre Ier et par celles du présent paragraphe.
|
Code des impositions sur les biens et services
|
L421-41
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603215
|
2022-01-01 00:00:00
|
23176c49ac00ad178c5a1b0d8243d1d1310380e7f16147769ea3f5b4a601ec3f
|
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] |
Le montant de la taxe est égal au produit d'un tarif régional, dans la limite de 60 €, par la puissance administrative du véhicule. Le tarif régional est déterminé par la région sur le territoire de laquelle la délivrance du certificat d'immatriculation est réputée intervenir au sens des articles L. 421-43 ou L. 421-44 .
|
Code des impositions sur les biens et services
|
L421-42
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603211
|
2022-01-01 00:00:00
|
5f5aafb7a75108997aa0f332f2c887aebbad3ca3fbb5ada5359f1e6124770259
|
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] |
La délivrance d'un certificat d'immatriculation non provisoire est réputée intervenir sur le territoire de la région suivante : 1° Lorsque la personne qui détient le véhicule au sens de l'article L. 421-25 est une personne physique, celle où cette personne a son domicile habituel ; 2° Lorsque la personne qui détient le véhicule est une personne morale, celle où se situe l'établissement auquel le véhicule est affecté à titre principal. Lorsque le véhicule est affecté à la location pour des durées de moins de deux ans, cet établissement est celui où le véhicule est mis à la disposition du locataire au titre du premier contrat de location.
|
Code des impositions sur les biens et services
|
L421-43
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603209
|
2022-01-01 00:00:00
|
4ec59989b82af45dc6c776e95d3ecbb80757f4626f60c99fc704e3fb7a874116
|
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] |
La délivrance d'un certificat d'immatriculation provisoire est réputée intervenir sur le territoire de la région où est adressée la demande.
|
Code des impositions sur les biens et services
|
L421-44
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603207
|
2022-01-01 00:00:00
|
22d10670578988fe76e5a38fece21590228a64f3ae4d9226cb72821d5875a3fa
|
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] |
Le tarif régional est identique pour tous les véhicules, sous réserve des dispositions des sous-paragraphes 2 et suivants du présent paragraphe. Il est réduit de moitié lorsque la première immatriculation du véhicule est antérieure de dix années ou plus et que ce véhicule ne bénéficie pas d'un tarif particulier en application des dispositions mentionnées au premier alinéa.
|
Code des impositions sur les biens et services
|
L421-45
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603205
|
2022-01-01 00:00:00
|
95b2666cffd9e16b2f49b2c313cf651d064f775412baf24803cad778e78b09e0
|
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] |
Le tarif régional est nul pour les véhicules des catégories L1e et L2e. Il est réduit de moitié pour les véhicules des catégories L3e et L4e.
|
Code des impositions sur les biens et services
|
L421-46
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603201
|
2022-01-01 00:00:00
|
1e7f524406dc99fe82c385f424d54d49baee4938b6d0f197a5c11ebd6faed97c
|
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] |
Le tarif régional est réduit de moitié pour les véhicules suivants : 1° Les tracteurs routiers de la catégorie N1 ; 2° Les véhicules des catégories M2, M3, N2 et N3.
|
Code des impositions sur les biens et services
|
L421-47
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603199
|
2022-01-01 00:00:00
|
169090cdd77343fa11dba91dbe4ec7b75eb409c1564d4a11bbf29c387bf523a8
|
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] |
Sont exonérés les véhicules suivants : 1° Les véhicules des catégories C, T, R et S ; 2° Les machines agricoles automotrices n'ayant pas fait l'objet d'une réception européenne.
|
Code des impositions sur les biens et services
|
L421-48
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603197
|
2022-01-01 00:00:00
|
536668c62519cd6ba1bee776e3b2dab9132b011408835d6f5ad328c64ba8d8aa
|
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] |
Est exonéré tout véhicule dont la source d'énergie est exclusivement l'électricité, l'hydrogène ou une combinaison des deux.
|
Code des impositions sur les biens et services
|
L421-49
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603193
|
2022-01-01 00:00:00
|
7c7be0bb22fac6cbbd6be4a3df4207406987eb3e3031825031bd6945c7a67bf6
|
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] |
Pour le véhicule autre que celui mentionné à l'article L. 421-49 et dont la source d'énergie comprend l'électricité, l'hydrogène, le gaz naturel, le gaz de pétrole liquéfié ou le superéthanol E85, le tarif régional est, sur délibération régionale, réduit de moitié ou porté à 0 €. Lorsque la source d'énergie a été modifiée depuis la dernière délivrance de certificat soumise à la taxe régionale pour inclure le superéthanol E85, le bénéfice du tarif nul mentionné au premier alinéa est plafonné à une réduction de 750 € du montant de la taxe.
|
Code des impositions sur les biens et services
|
L421-50
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603191
|
2022-01-01 00:00:00
|
016dd7aa8687b3477dea032d645544dd6bf95158944acd34b5e8f604d76793a0
|
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] |
Est exonérée la délivrance de la première édition du certificat d'immatriculation d'un véhicule acquis en remplacement d'un véhicule détruit lors d'intempéries.
|
Code des impositions sur les biens et services
|
L421-51
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603187
|
2022-01-01 00:00:00
|
985bc52e33683e1e924fd9e2c7ab5ea68e763b48c6084a1f10262192f48ff1cb
|
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] |
Est exonérée la délivrance d'un certificat d'immatriculation ayant pour seul objet, consécutivement à un mariage, à un divorce, au décès de l'un des époux, à la conclusion d'un pacte civil de solidarité, à la dissolution d'un tel pacte ou au décès de l'un des partenaires d'un tel pacte, d'ajouter ou de supprimer le nom de l'un des époux ou partenaires.
|
Code des impositions sur les biens et services
|
L421-52
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603185
|
2022-01-01 00:00:00
|
04d582da0ea0b2ecc6692c803a9b59ee595f2abc8c84b98d39af59aa6d2822ee
|
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] |
Est exonérée toute délivrance d'un certificat d'immatriculation portant sur un véhicule détenu par l'Etat au sens de l'article L. 421-25 .
|
Code des impositions sur les biens et services
|
L421-53
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603181
|
2022-01-01 00:00:00
|
d55bd43a51fb6aa5fd5a2c3fc7b3022b500d6501db6358e1e511e6f314a014aa
|
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] |
Est exonérée la première immatriculation du véhicule qui remplit les conditions cumulatives suivantes : 1° Sa masse en charge maximale techniquement admissible n'excède pas 3,5 tonnes ; 2° Il est exclusivement affecté, pendant une période comprise entre trois mois et un an, à la démonstration par une personne morale en vue de sa vente ou de la vente de véhicules analogues.
|
Code des impositions sur les biens et services
|
L421-54
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603179
|
2022-01-01 00:00:00
|
fb1d9729d82f705cffc1bdda293b720d31b48117bebb2c4ca684bea8fb136265
|
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] |
Les règles relatives au montant de la taxe sur les véhicules de transport prévue au 3° de l'article L. 421-30 sont déterminées par les dispositions du titre III du livre Ier et par celles du présent paragraphe.
|
Code des impositions sur les biens et services
|
L421-55
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603175
|
2022-01-01 00:00:00
|
938eeb3be551bfa80ee14428e23b00ace5c90c1dc1b6a0e7fbb6cf567af74267
|
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] |
Le montant de la taxe est déterminé par arrêté du ministre chargé du budget, dans les limites inférieures et supérieures suivantes, en fonction de la masse en charge maximale techniquement admissible exprimée en tonnes : MASSE EN CHARGE MAXIMALE TECHNIQUEMENT ADMISSIBLE (t) MINIMUM (€) MAXIMUM (€) Inférieure ou égale à 3,5 30 38 Supérieure à 3,5 et inférieure ou égale à 6 125 135 Supérieure à 6 et inférieure ou égale à 11 180 200 Supérieure à 11 280 305
|
Code des impositions sur les biens et services
|
L421-56
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603173
|
2022-01-01 00:00:00
|
6c74ad00ad32c9a5e6d053e7ebb699c0ab0486788c7a8fc4fb58e6be0279ebf0
|
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] |
Tout véhicule de collection est exonéré.
|
Code des impositions sur les biens et services
|
L421-57
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603171
|
2022-01-01 00:00:00
|
13e83cb7b7aa72d28347fd1c881d5ec76c74cf0b891f32b09000a835e9929016
|
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] |
Les règles relatives au montant de la taxe sur les émissions de dioxyde de carbone des véhicules de tourisme prévue au a du 4° de l'article L. 421-30 sont déterminées par les dispositions du titre III du livre Ier et par celles du présent paragraphe.
|
Code des impositions sur les biens et services
|
L421-58
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603167
|
2022-01-01 00:00:00
|
0a2215b3999a0c3b0be25ef0d47a69899d3410c3a0bb330e5d1b1d4289e0ac22
|
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] |
Le montant de la taxe est égal à un tarif par véhicule déterminé en fonction de ses émissions de dioxyde de carbone au moyen du barème de l'année de première immatriculation du véhicule au sens de l'article L. 421-5 parmi les barèmes suivants : 1° Pour les véhicules immatriculés en recourant à la méthode dite WLTP au sens de l'article L. 421-6 , les barèmes WLTP mentionnés à l'article L. 421-62 ; 2° Pour les autres véhicules ayant fait l'objet d'une réception européenne, les barèmes NEDC mentionnés à l'article L. 421-63 ; 3° Pour les autres véhicules n'ayant pas fait l'objet d'une réception européenne, les barèmes en puissance administrative mentionnés à l'article L. 421-64 .
|
Code des impositions sur les biens et services
|
L421-59
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603163
|
2022-01-01 00:00:00
|
ecae88ff0b7dc31767f9bd0620e8ebce8873330fb69f43286ce4b10923e7bd25
|
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] |
Le montant de la taxe est réduit de 10 % pour chaque période de douze mois entamée depuis la date de première immatriculation au sens de l'article L. 421-5 . Pour l'application du premier alinéa, la première période de douze mois est réputée n'être entamée qu'à compter du premier jour du septième mois. Cette réduction est appliquée, le cas échéant, après les règles particulières prévues par les dispositions du présent paragraphe.
|
Code des impositions sur les biens et services
|
L421-60
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844467
|
2023-12-31 00:00:00
|
7d401f8e7624fa16e833c1050d89d430128ed8973a1466db1a792cb88dc2d963
|
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Les barèmes en émissions de dioxyde de carbone (CO 2 ), exprimées en grammes par kilomètre, de la méthode dite WLTP sont, pour chaque année de première immatriculation du véhicule depuis 2020, les suivants : BARÈME CO 2 , MÉTHODE DITE WLTP, POUR LES ANNÉES À COMPTER DE 2024 Emissions de dioxyde de carbone (en g/ km) Tarif par véhicule (en €) Inférieures à 117 0 118 50 119 75 120 100 121 125 122 150 123 170 124 190 125 210 126 230 127 240 128 260 129 280 130 310 131 330 132 360 133 400 134 450 135 540 136 650 137 740 138 818 139 898 140 983 141 1 074 142 1 172 143 1 276 144 1 386 145 1 504 146 1 629 147 1 761 148 1 901 149 2 049 150 2 205 151 2 370 152 2 544 153 2 726 154 2 918 155 3 119 156 3 331 157 3 552 158 3 784 159 4 026 160 4 279 161 4 543 162 4 818 163 5 105 164 5 404 165 5 715 166 6 126 167 6 537 168 7 248 169 7 959 170 8 770 171 9 681 172 10 692 173 11 803 174 13 014 175 14 325 176 15 736 177 17 247 178 18 858 179 20 569 180 22 380 181 24 291 182 26 302 183 28 413 184 30 624 185 32 935 186 35 346 187 37 857 188 40 468 189 43 179 190 45 990 191 48 901 192 51 912 193 55 023 Supérieures à 193 60 000 BARÈME CO 2 , MÉTHODE DITE WLTP, POUR LES ANNÉES À COMPTER DE 2023 Émissions de CO 2 (g/km) Tarif (€) Émissions de CO 2 (g/km) Tarif (€) Émissions de CO 2 (g/km) Tarif (€) Inférieures à 123 0 157 2 544 192 16 149 123 50 158 2 726 193 16 810 124 75 159 2 918 194 17 490 125 100 160 3 119 195 18 188 126 125 161 3 331 196 18 905 127 150 162 3 552 197 19 641 128 170 163 3 784 198 20 396 129 190 164 4 026 199 21 171 130 210 165 4 279 200 21 966 131 230 166 4 543 201 22 781 132 240 167 4 818 202 23 616 133 260 168 5 105 203 24 472 134 280 169 5 404 204 25 349 135 310 170 5 715 205 26 247 136 330 171 6 039 206 27 166 137 360 172 6 375 207 28 107 138 400 173 6 724 208 29 070 139 450 174 7 086 209 30 056 140 540 175 7 462 210 31 063 141 650 176 7 851 211 32 094 142 740 177 8 254 212 33 147 143 818 178 8 671 213 34 224 144 898 179 9 103 214 35 324 145 983 180 9 550 215 36 447 146 1 074 181 10 011 216 37 595 147 1 172 182 10 488 217 38 767 148 1 276 183 10 980 218 39 964 149 1 386 184 11 488 219 41 185 150 1 504 185 12 012 220 42 431 151 1 629 186 12 552 221 43 703 152 1 761 187 13 109 222 45 000 153 1 901 188 13 682 223 46 323 154 2 049 189 14 273 224 47 672 155 2 205 190 14 881 225 49 047 156 2 370 191 15 506 Supérieures à 225 50 000 BARÈME CO 2 , MÉTHODE DITE WLTP, POUR L'ANNÉE 2022 Émissions de CO 2 (g/km) Tarif (€) Émissions de CO 2 (g/km) Tarif (€) Émissions de CO 2 (g/km) Tarif (€) Inférieures à 128 0 160 2 205 193 13 682 128 50 161 2 370 194 14 273 129 75 162 2 544 195 14 881 130 100 163 2 726 196 15 506 131 125 164 2 918 197 16 149 132 150 165 3 119 198 16 810 133 170 166 3 331 199 17 490 134 190 167 3 552 200 18 188 135 210 168 3 784 201 18 905 136 230 169 4 026 202 19 641 137 240 170 4 279 203 20 396 138 260 171 4 543 204 21 171 139 280 172 4 818 205 21 966 140 310 173 5 105 206 22 781 141 330 174 5 404 207 23 616 142 360 175 5 715 208 24 472 143 400 176 6 039 209 25 349 144 450 177 6 375 210 26 247 145 540 178 6 724 211 27 166 146 650 179 7 086 212 28 107 147 740 180 7 462 213 29 070 148 818 181 7 851 214 30 056 149 898 182 8 254 215 31 063 150 983 183 8 671 216 32 094 151 1 074 184 9 103 217 33 147 152 1 172 185 9 550 218 34 224 153 1 276 186 10 011 219 35 324 154 1 386 187 10 488 220 36 447 155 1 504 188 10 980 221 37 595 156 1 629 189 11 488 222 38 767 157 1 761 190 12 012 223 39 964 158 1 901 191 12 552 Supérieures à 223 40 000 159 2 049 192 13 109 BARÈME CO 2 , MÉTHODE DITE WLTP, POUR L'ANNÉE 2021 Émissions de CO 2 (g/km) Tarif (€) Émissions de CO 2 (g/km) Tarif (€) Émissions de CO 2 (g/km) Tarif (€) Inférieures à 133 0 162 1 761 192 10 488 133 50 163 1 901 193 10 980 134 75 164 2 049 194 11 488 135 100 165 2 205 195 12 012 136 125 166 2 370 196 12 552 137 150 167 2 544 197 13 109 138 170 168 2 726 198 13 682 139 190 169 2 918 199 14 273 140 210 170 3 119 200 14 881 141 230 171 3 331 201 15 506 142 240 172 3 552 202 16 149 143 260 173 3 784 203 16 810 144 280 174 4 026 204 17 490 145 310 175 4 279 205 18 188 146 330 176 4 543 206 18 905 147 360 177 4 818 207 19 641 148 400 178 5 105 208 20 396 149 450 179 5 404 209 21 171 150 540 180 5 715 210 21 966 151 650 181 6 039 211 22 781 152 740 182 6 375 212 23 616 153 818 183 6 724 213 24 472 154 898 184 7 086 214 25 349 155 983 185 7 462 215 26 247 156 1 074 186 7 851 216 27 166 157 1 172 187 8 254 217 28 107 158 1 276 188 8 671 218 29 070 159 1 386 189 9 103 Supérieures à 218 30 000 160 1 504 190 9 550 161 1 629 191 10 011 BARÈME CO 2 , MÉTHODE DITE WLTP, POUR L'ANNÉE 2020 Émissions de CO 2 (g/km) Tarif (€) Émissions de CO 2 (g/km) Tarif (€) Émissions de CO 2 (g/km) Tarif (€) Inférieures à 138 0 163 1 276 189 7 086 138 50 164 1 386 190 7 462 139 75 165 1 504 191 7 851 140 100 166 1 629 192 8 254 141 125 167 1 761 193 8 671 142 150 168 1 901 194 9 103 143 170 169 2 049 195 9 550 144 190 170 2 205 196 10 011 145 210 171 2 370 197 10 488 146 230 172 2 544 198 10 980 147 240 173 2 726 199 11 488 148 260 174 2 918 200 12 012 149 280 175 3 119 201 12 552 150 310 176 3 331 202 13 109 151 330 177 3 552 203 13 682 152 360 178 3 784 204 14 273 153 400 179 4 026 205 14 881 154 450 180 4 279 206 15 506 155 540 181 4 543 207 16 149 156 650 182 4 818 208 16 810 157 740 183 5 105 209 17 490 158 818 184 5 404 210 18 188 159 898 185 5 715 211 18 905 160 983 186 6 039 212 19 641 161 1 074 187 6 375 Supérieures à 212 20 000 162 1 172 188 6 724
|
Code des impositions sur les biens et services
|
L421-62
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844462
|
2023-12-31 00:00:00
|
f87e8f73d6e7df6462aa05de3ffb72c1fc66e1bf912c0971548041f3df10789a
|
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] |
Les barèmes en émissions de dioxyde de carbone (CO 2 ), exprimées en grammes par kilomètre, des méthodes dites NEDC sont, pour chaque année de première immatriculation du véhicule depuis 2014, les suivants : BARÈME CO 2 , MÉTHODES DITES NEDC, POUR LES ANNÉES À COMPTER DE 2020 Émissions de CO 2 (g/km) Tarif (€) Émissions de CO 2 (g/km) Tarif (€) Émissions de CO 2 (g/km) Tarif (€) Inférieures à 110 0 135 1 276 161 7 086 110 50 136 1 386 162 7 462 111 75 137 1 504 163 7 851 112 100 138 1 629 164 8 254 113 125 139 1 761 165 8 671 114 150 140 1 901 166 9 103 115 170 141 2 049 167 9 550 116 190 142 2 205 168 10 011 117 210 143 2 370 169 10 488 118 230 144 2 544 170 10 980 119 240 145 2 726 171 11 488 120 260 146 2 918 172 12 012 121 280 147 3 119 173 12 552 122 310 148 3 331 174 13 109 123 330 149 3 552 175 13 682 124 360 150 3 784 176 14 273 125 400 151 4 026 177 14 881 126 450 152 4 279 178 15 506 127 540 153 4 543 179 16 149 128 650 154 4 818 180 16 810 129 740 155 5 105 181 17 490 130 818 156 5 404 182 18 188 131 898 157 5 715 183 18 905 132 983 158 6 039 184 19 641 133 1 074 159 6 375 Supérieures à 184 20 000 134 1 172 160 6 724 BAREME CO 2 , METHODES DITES NEDC, POUR L'ANNEE 2019 Émissions de CO 2 (g/km) Tarif (€) Émissions de CO 2 (g/km) Tarif (€) Émissions de CO 2 (g/km) Tarif (€) Inférieures à 117 0 142 860 168 4 460 117 35 143 953 169 4 673 118 40 144 1 050 170 4 890 119 45 145 1 101 171 5 113 120 50 146 1 153 172 5 340 121 55 147 1 260 173 5 573 122 60 148 1 373 174 5 810 123 65 149 1 490 175 6 053 124 70 150 1 613 176 6 300 125 75 151 1 740 177 6 553 126 80 152 1 873 178 6 810 127 85 153 2 010 179 7 073 128 90 154 2 153 180 7 340 129 113 155 2 300 181 7 613 130 140 156 2 453 182 7 890 131 173 157 2 610 183 8 173 132 210 158 2 773 184 8 460 133 253 159 2 940 185 8 753 134 300 160 3 113 186 9 050 135 353 161 3 290 187 9 353 136 410 162 3 473 188 9 660 137 473 163 3 660 189 9 973 138 540 164 3 756 190 10 290 139 613 165 3 853 Supérieures à 190 10 500 140 690 166 4 050 141 773 167 4 253 BARÈME CO 2 , MÉTHODES DITES NEDC, POUR L'ANNÉE 2018 Émissions de CO 2 (g/km) Tarif (€) Émissions de CO 2 (g/km) Tarif (€) Émissions de CO 2 (g/km) Tarif (€) Inférieures à 120 0 142 1 260 165 5 113 120 50 143 1 373 166 5 340 121 53 144 1 490 167 5 573 122 60 145 1 613 168 5 810 123 73 146 1 740 169 6 053 124 90 147 1 873 170 6 300 125 113 148 2 010 171 6 553 126 140 149 2 153 172 6 810 127 173 150 2 300 173 7 073 128 210 151 2 453 174 7 340 129 253 152 2 610 175 7 613 130 300 153 2 773 176 7 890 131 353 154 2 940 177 8 173 132 410 155 3 113 178 8 460 133 473 156 3 290 179 8 753 134 540 157 3 473 180 9 050 135 613 158 3 660 181 9 353 136 690 159 3 853 182 9 660 137 773 160 4 050 183 9 973 138 860 161 4 253 184 10 290 139 953 162 4 460 Supérieures à 184 10 500 140 1 050 163 4 673 141 1 153 164 4 890 BARÈME CO 2 , MÉTHODES DITES NEDC, POUR L'ANNÉE 2017 Émissions de CO 2 (g/km) Tarif (€) Émissions de CO 2 (g/km) Tarif (€) Émissions de CO 2 (g/km) Tarif (€) Inférieures à 127 0 148 1 153 170 4 673 127 50 149 1 260 171 4 890 128 53 150 1 373 172 5 113 129 60 151 1 490 173 5 340 130 73 152 1 613 174 5 573 131 90 153 1 740 175 5 810 132 113 154 1 873 176 6 053 133 140 155 2 010 177 6 300 134 173 156 2 153 178 6 553 135 210 157 2 300 179 6 810 136 253 158 2 453 180 7 073 137 300 159 2 610 181 7 340 138 353 160 2 773 182 7 613 139 410 161 2 940 183 7 890 140 473 162 3 113 184 8 173 141 540 163 3 290 185 8 460 142 613 164 3 473 186 8 753 143 690 165 3 660 187 9 050 144 773 166 3 853 188 9 353 145 860 167 4 050 189 9 660 146 953 168 4 253 190 9 973 147 1 050 169 4 460 Supérieures à 190 10 000 BARÈME CO 2 , MÉTHODES DITES NEDC, POUR LES ANNÉES 2014 À 2016 Émissions de CO 2 (g/km) Tarif (€) Inférieures à 131 0 De 131 à 135 150 De 136 à 140 250 De 141 à 145 500 De 146 à 150 900 De 151 à 155 1600 De 156 à 175 2200 De 176 à 180 3000 De 181 à 185 3600 De 186 à 190 4000 De 191 à 200 6500 Supérieures à 200 8000
|
Code des impositions sur les biens et services
|
L421-63
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844457
|
2023-12-31 00:00:00
|
957a4d5c7d298cf4e61991c75472a8979a8fbf125dcbb6aa306e442bd2fa0b3f
|
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] |
Les barèmes en puissance administrative, exprimée en chevaux administratifs, sont, pour chaque année de première immatriculation du véhicule depuis 2014, les suivants : BARÈME EN PUISSANCE ADMINISTRATIVE POUR LES ANNÉES À COMPTER DE 2024 Puissance administrative (en CV) Tarif 2024 (en €) Inférieure à 4 0 4 1 000 5 3 250 6 5 000 7 6 750 8 10 750 9 15 750 10 22 500 11 28 500 12 35 500 13 43 250 14 52 000 15 et plus 60 000 BARÈME EN PUISSANCE ADMINISTRATIVE POUR L'ANNÉE 2023 Puissance administrative (CV) Tarif (€) Inférieure à 4 0 4 500 5 2 250 6 3 500 7 4 750 8 6 500 9 8 000 10 9 500 11 11 500 12 12 750 13 14 500 14 16 000 15 18 750 16 20 500 17 23 000 18 25 500 19 28 000 20 30 500 21 33 000 22 35 500 23 38 000 24 40 000 25 42 500 26 45 000 27 47 500 Supérieure à 27 50 000 BARÈME EN PUISSANCE ADMINISTRATIVE POUR L'ANNÉE 2022 Puissance administrative (CV) Tarif (€) Inférieure à 5 0 5 1 000 6 3 000 7 4 000 8 6 000 9 7 000 10 9 250 11 10 500 12 12 500 13 13 500 14 15 625 15 16 500 16 19 250 17 21 000 18 23 500 19 26 000 20 28 500 21 31 000 22 33 500 23 36 000 24 38 500 Supérieure à 24 40 000 BARÈME EN PUISSANCE ADMINISTRATIVE POUR L'ANNÉE 2021 Puissance administrative (CV) Tarif (€) Inférieure à 4 0 5 250 6 2 825 7 3 425 8 5 950 9 6 550 10 9 075 11 9 675 12 12 200 13 12 800 14 15 325 15 15 925 16 18 450 17 19 150 18 22 500 19 25 000 20 27 500 Supérieure à 20 30 000 BARÈME EN PUISSANCE ADMINISTRATIVE POUR L'ANNÉE 2020 Puissance administrative (CV) Tarif (€) Inférieure à 6 0 6 et 7 3 125 8 et 9 6 250 10 et 11 9 375 12 et 13 12 500 14 et 15 15 625 16 et 17 18 750 Supérieure à 17 20 000 BARÈME EN PUISSANCE ADMINISTRATIVE POUR LES ANNÉES 2019 ET 2018 Puissance administrative (CV) Tarif (€) Inférieure à 6 0 6 et 7 3 000 8 et 9 5 000 10 et 11 8 000 De 12 à 16 9 000 Supérieure à 16 10 500 BARÈME EN PUISSANCE ADMINISTRATIVE POUR L'ANNÉE 2017 Puissance administrative (CV) Tarif (€) Inférieure à 6 0 6 et 7 2 000 8 et 9 3 000 10 et 11 7 000 De 12 à 16 8 000 Supérieure à 16 10 000 BARÈME EN PUISSANCE ADMINISTRATIVE POUR LES ANNÉES 2014 À 2016 Puissance administrative (CV) Tarif (€) Inférieure à 6 0 6 et 7 1 500 8 et 9 2 000 10 et 11 3 600 De 12 à 16 6 000 Supérieure à 16 8 000
|
Code des impositions sur les biens et services
|
L421-64
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844450
|
2023-12-31 00:00:00
|
27a61cd56fcc66a88d4aa71168b21dfb47e2bcb57694e08617f57d536b3415e1
|
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] |
Est exonéré tout véhicule accessible en fauteuil roulant.
|
Code des impositions sur les biens et services
|
L421-65
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603147
|
2022-01-01 00:00:00
|
f09f3af5331e3dd5af7379bf7b82419e4168e1ce4484006dff2b8f09bca6690f
|
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] |
Pour le véhicule qui comporte au moins huit places assises et qui est détenu au sens de l'article L. 421-25 par une personne morale, est appliqué l'un des abattements suivants : 1° 80 grammes par kilomètre pour les émissions de dioxyde de carbone ; 2° 4 chevaux administratifs pour la puissance administrative. Lorsque l'abattement prévu à l'article L. 421-70 est également applicable, il est retenu le plus élevé des deux.
|
Code des impositions sur les biens et services
|
L421-66
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603145
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2022-01-01 00:00:00
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8141070591d5257dd0d28383dca84a57205de24d78e7f803fdd32198fed152b0
|
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] |
Est exonéré tout véhicule dont la source d'énergie est exclusivement l'électricité, l'hydrogène ou une combinaison des deux.
|
Code des impositions sur les biens et services
|
L421-67
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603141
|
2022-01-01 00:00:00
|
7c7be0bb22fac6cbbd6be4a3df4207406987eb3e3031825031bd6945c7a67bf6
|
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] |
Lorsque la source d'énergie du véhicule comprend le superéthanol E85, sont appliqués les abattements suivants : 1° 40 % des émissions de dioxyde de carbone, sauf lorsque ces émissions excèdent 250 grammes par kilomètre ; 2° 2 chevaux administratifs pour la puissance administrative, sauf lorsque cette dernière excède 12 chevaux administratifs. Ces abattements sont appliqués, le cas échéant, avant les autres abattements prévus par le présent paragraphe.
|
Code des impositions sur les biens et services
|
L421-68
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603139
|
2022-01-01 00:00:00
|
87cdea1b3dec306df3487af0e577a0f246418658ab26d2761ae871ca91e0f4e7
|
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] |
Est exonéré, dans la limite d'un véhicule par bénéficiaire, tout véhicule détenu au sens de l'article L. 421-25 par l'une des personnes suivantes : 1° Les personnes titulaires de la carte " mobilité inclusion " portant la mention " invalidité " mentionnée à l' article L. 241-3 du code de l'action sociale et des familles ; 2° Les personnes titulaires d'une carte d'invalidité militaire ; 3° Les personnes qui assument la charge effective et permanente d'un enfant titulaire de l'une des cartes mentionnées au 1° ou au 2° et relevant du même foyer.
|
Code des impositions sur les biens et services
|
L421-69
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196687
|
2022-08-18 00:00:00
|
8e782b6d7f594db0e41e1af702d580da22145fabede55ad2472b25365f36df73
|
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] |
Lorsque la personne qui détient le véhicule assume la charge effective et permanente d'au moins trois enfants qui, soit répondent à l'une des conditions prévues au 1° ou 2° de l'article L. 512-3 du code de la sécurité sociale , soit font l'objet d'un placement à son domicile dans le cadre de l' article L. 421-2 du code de l'action sociale et des familles , est appliqué l'un des abattements suivants : 1° 20 grammes par kilomètre par enfant pour les émissions de dioxyde de carbone ; 2° 1 cheval administratif par enfant pour la puissance administrative. Ces abattements s'appliquent dans la limite d'un seul véhicule d'au moins cinq places par foyer. Cette limite est appréciée sur une période de deux ans, sauf dans des situations, déterminées par décret, où le véhicule est devenu inutilisable. Lorsque l'abattement prévu à l'article L. 421-66 est également applicable, il est retenu le plus élevé des deux.
|
Code des impositions sur les biens et services
|
L421-70
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844435
|
2023-12-31 00:00:00
|
c0b399089181d2478b8fe35dfb0048d20a9262d0457c8a303ccfc4a88cdf30b6
|
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] |
Est exonéré tout véhicule hors route exclusivement affecté aux besoins : 1° Des services et des unités mentionnés au premier alinéa du I de l'article L. 721-2 du code de la sécurité intérieure pour la réalisation des missions de protection des personnes, des animaux, des biens et de l'environnement contre les accidents, les sinistres et les catastrophes ; 2° Des associations agréées en application de l' article L. 725-1 du même code pour l'une des missions mentionnées à l' article L. 725-3 dudit code ; 3° Des services déconcentrés de l'Etat chargés de la forêt, de l'Office national des forêts, des services des collectivités territoriales et de leurs groupements, des associations syndicales mentionnées aux articles L. 132-2 et L. 133-1-1 du code forestier et des réserves communales de sécurité civile mentionnées aux articles L. 724-1 à L. 724-13 du code de la sécurité intérieure , pour leurs missions opérationnelles de prévention, de surveillance et de lutte contre les incendies.
|
Code des impositions sur les biens et services
|
L421-70-1
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047809355
|
2023-07-12 00:00:00
|
fce9cc9e92c352edddcf196fc1d2fef11bc2bc78b5ebd4f86d15dda401fa9630
|
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] |
Les règles relatives au montant de la taxe sur la masse en ordre de marche des véhicules de tourisme prévue au b du 4° de l'article L. 421-30 sont déterminées par les dispositions du titre III du livre Ier et par celles du présent paragraphe.
|
Code des impositions sur les biens et services
|
L421-71
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603129
|
2022-01-01 00:00:00
|
4781dab99698fd484a37e6c400b42458af52b089483e0589d9175fd3db0741b0
|
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] |
Le montant de la taxe est déterminé au moyen du barème de l'année de première immatriculation du véhicule mentionné à l'article L. 421-75 associant un tarif marginal à chaque fraction de la masse en ordre de marche mentionnée à l'article L. 421-23 . Le montant mentionné au premier alinéa du présent article est égal à la somme des produits de chaque fraction par le tarif marginal associé.
|
Code des impositions sur les biens et services
|
L421-72
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844421
|
2023-12-31 00:00:00
|
1a974243027ea5419bb692511adf2cf3ce9387ff6528bb7f63b9a8320c700e24
|
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] |
Le montant de la taxe est réduit de 10 % pour chaque période de douze mois entamée depuis la date de première immatriculation au sens de l'article L. 421-5 . Pour l'application du premier alinéa, la première période de douze mois est réputée n'être entamée qu'à compter du premier jour du septième mois. Cette réduction est appliquée, le cas échéant, après les règles particulières prévues par les dispositions du présent paragraphe, à l'exception de celle mentionnée à l'article L. 421-74 .
|
Code des impositions sur les biens et services
|
L421-73
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196696
|
2022-08-18 00:00:00
|
062bb0a31c77b992aa0e1d47e84bcf36fb36cd9875976874b6a17d55faa06e47
|
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] |
Le montant de la taxe est minoré de manière à ne pas excéder un seuil égal à la différence entre les termes suivants résultant de l'application au véhicule de la taxe sur les émissions de dioxyde de carbone prévue au a du 4° de l'article L. 421-30 : 1° Le tarif maximal figurant dans le barème dont le véhicule relève parmi ceux mentionnés aux articles L. 421-62 et L. 421-64 , auquel est appliquée, le cas échéant, la réduction mentionnée à l'article L. 421-60 ; 2° Le montant de la taxe sur les émissions de dioxyde de carbone résultant des dispositions du paragraphe 4 de la présente sous-section. Le présent article est appliqué, le cas échéant, après les autres règles particulières prévues par les dispositions du présent paragraphe.
|
Code des impositions sur les biens et services
|
L421-74
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603121
|
2022-01-01 00:00:00
|
5bbc32483b5356044519422cedada4ed3c94178af712b23e174ba73b57960901
|
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] |
Les barèmes associant un tarif marginal à chaque fraction de la masse en ordre de marche du véhicule, exprimée en kilogrammes et arrondie à l'unité, sont, pour chaque année de première immatriculation du véhicule à compter de 2022, les suivants : BARÈME POUR LES ANNÉES À COMPTER DE 2024 Fraction de la masse en ordre de marche (en kg) Tarif marginal (en €) Jusqu'à 1 599 0 De 1 600 et 1 799 10 De 1 800 à 1 899 15 De 1 900 à 1 999 20 De 2 000 à 2 099 25 A partir de 2 100 30 BARÈME POUR LES ANNÉES 2022 ET 2023 Fraction de la masse en ordre de marche (en kg) Tarif marginal (en €) Jusqu'à 1799 0 A partir de 1800 10
|
Code des impositions sur les biens et services
|
L421-75
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844416
|
2023-12-31 00:00:00
|
a4c713eb7c03d849ee61e99692d76b4f109ef0518ae7290f2cad89655433990f
|
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] |
Est exonéré tout véhicule accessible en fauteuil roulant.
|
Code des impositions sur les biens et services
|
L421-76
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603115
|
2022-01-01 00:00:00
|
f09f3af5331e3dd5af7379bf7b82419e4168e1ce4484006dff2b8f09bca6690f
|
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] |
Pour le véhicule qui comporte au moins huit places assises et qui est détenu, au sens de l'article L. 421-25 , par une personne morale, la masse en ordre de marche fait l'objet d'un abattement de 500 kilogrammes. Lorsque l'abattement prévu à l'article L. 421-81 est également applicable, il est retenu le plus élevé des deux.
|
Code des impositions sur les biens et services
|
L421-77
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844406
|
2023-12-31 00:00:00
|
24fc51c5475cef61cc501c3790babdd24ac5cfac0226a6337cc6b8425e53b200
|
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] |
Est exonéré tout véhicule dont la source d'énergie est exclusivement l'électricité, l'hydrogène ou une combinaison des deux.
|
Code des impositions sur les biens et services
|
L421-78
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603109
|
2022-01-01 00:00:00
|
7c7be0bb22fac6cbbd6be4a3df4207406987eb3e3031825031bd6945c7a67bf6
|
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] |
Est exonéré tout véhicule hybride électrique rechargeable de l'extérieur dont l'autonomie équivalente en mode tout électrique en ville, déterminée lors de la réception, est supérieure à 50 kilomètres. Pour l'application du premier alinéa, sont retenues les définitions et méthodes de détermination 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 en vigueur, ainsi que, s'agissant des véhicules qui ne relèvent pas de ce règlement, de définitions et méthodes équivalentes déterminées par arrêté du ministre chargé de l'environnement.
|
Code des impositions sur les biens et services
|
L421-79
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603107
|
2022-01-01 00:00:00
|
8a9baa6aa794bc3bd48a24bd305da000c5585bb159975427c225a8c1f99c8add
|
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] |
Pour le véhicule dont la source d'énergie comprend l'électricité, autre que celui relevant des articles L. 421-78 ou L. 421-79, la masse en ordre de marche fait l'objet d'un abattement de 100 kilogrammes.
|
Code des impositions sur les biens et services
|
L421-79-1
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048806661
|
2023-12-31 00:00:00
|
cacf32058acd2e53524e4a1a476111bb808c7579d82aadaf12c99c624be040ba
|
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] |
Est exonéré, dans la limite d'un véhicule par bénéficiaire, tout véhicule détenu au sens de l'article L. 421-25 par l'une des personnes suivantes : 1° Les personnes titulaires de la carte " mobilité inclusion " portant la mention " invalidité " mentionnée à l' article L. 241-3 du code de l'action sociale et des familles ; 2° Les personnes titulaires d'une carte d'invalidité militaire ; 3° Les personnes qui assument la charge effective et permanente d'un enfant titulaire de l'une des cartes mentionnées au 1° ou 2° et relevant du même foyer.
|
Code des impositions sur les biens et services
|
L421-80
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196683
|
2022-08-18 00:00:00
|
4aa5eb9462bbc08dfd4cb4163ed2362cc72f18bc98a69a52c83ca14497ed6c80
|
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] |
Lorsque la personne qui détient le véhicule assume la charge effective et permanente d'au moins trois enfants qui, soit répondent à l'une des conditions prévues au 1° ou 2° de l'article L. 512-3 du code de la sécurité sociale , soit font l'objet d'un placement à son domicile dans le cadre de l' article L. 421-2 du code de l'action sociale et des familles , la masse en ordre de marche fait l'objet d'un abattement de 200 kilogrammes par enfant. Cet abattement s'applique dans la limite d'un seul véhicule d'au moins cinq places par foyer. Cette limite est appréciée sur une période de deux ans, sauf dans les situations, déterminées par décret, où le véhicule est devenu inutilisable. Lorsque l'abattement prévu à l'article L. 421-77 est également applicable, il est retenu le plus élevé des deux.
|
Code des impositions sur les biens et services
|
L421-81
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844388
|
2023-12-31 00:00:00
|
0909496a550f77c097b212111ab8a5f64b7d7a767460997e4eb85186a7946dd2
|
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] |
Est exonéré tout véhicule hors route exclusivement affecté aux besoins : 1° Des services et unités mentionnés au premier alinéa du I de l'article L. 721-2 du code de la sécurité intérieure pour la réalisation des missions de protection des personnes, des animaux, des biens et de l'environnement contre les accidents, les sinistres et les catastrophes ; 2° Des associations agréées en application de l' article L. 725-1 du même code pour l'une des missions mentionnées à l' article L. 725-3 dudit code ; 3° Des services déconcentrés de l'Etat chargés de la forêt, de l'Office national des forêts, des services des collectivités territoriales et de leurs groupements, des associations syndicales mentionnées aux articles L. 132-2 et L. 133-1-1 du code forestier et des réserves communales de sécurité civile mentionnées aux articles L. 724-1 à L. 724-13 du code de la sécurité intérieure , pour leurs missions opérationnelles de prévention, de surveillance et de lutte contre les incendies.
|
Code des impositions sur les biens et services
|
L421-81-1
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047809346
|
2023-07-12 00:00:00
|
eccab704bb584c0843e351e316e714d43a33af160b7be0d99f3dbd6c2634da79
|
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] |
Les règles relatives à l'exigibilité des taxes sur l'immatriculation des véhicules sont déterminées par les dispositions du titre IV du livre Ier .
|
Code des impositions sur les biens et services
|
L421-82
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603097
|
2022-01-01 00:00:00
|
ff84b041805cf4d813689e63e61ffcbc23a2eac8c903fbfee255e9f61cdcd164
|
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] |
Les règles relatives aux personnes soumises aux obligations fiscales pour les taxes sur l'immatriculation des véhicules sont déterminées par les dispositions du titre V du livre Ier et par celles de la présente sous-section.
|
Code des impositions sur les biens et services
|
L421-83
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603093
|
2022-01-01 00:00:00
|
fa4cb8f5c54a4b673520dbef1f3a74d72f5c602e049598c981655fcf427d6210
|
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] |
Le redevable de la taxe est, sous réserve de l'article L. 421-85 , le propriétaire du véhicule.
|
Code des impositions sur les biens et services
|
L421-84
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637686
|
2024-01-01 00:00:00
|
e0e55654b0852e45e9d12d8677a3f54806cb8d4326cbd2c73309374dea04c268
|
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] |
Le remboursement mentionné à l'article L. 421-88 est réalisé au bénéfice de la personne qui détient le véhicule au sens de l'article L. 421-25 .
|
Code des impositions sur les biens et services
|
L421-85
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603089
|
2022-01-01 00:00:00
|
eafda191c84350137ed6b84bce47dbfb49e716e1f272a396b798e9ad37582139
|
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] |
Les taxes peuvent être collectées par des tiers collecteurs dans les conditions prévues par le chapitre IV du titre V du livre Ier.
|
Code des impositions sur les biens et services
|
L421-85-1
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637697
|
2024-01-01 00:00:00
|
d897763b621c28971e58fb84725a3754da3caedb0fbc8f3e88f4acceb674e0b5
|
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] |
Les règles relatives à la constatation des taxes sur l'immatriculation des véhicules sont, par dérogation aux dispositions du titre VI du livre Ier , déterminées par les dispositions de la présente sous-section .
|
Code des impositions sur les biens et services
|
L421-86
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603085
|
2022-01-01 00:00:00
|
9591dc9c9c3b331d7c4ecedb969e8be2175bf89292dd66cf2f2663d4c5be52f7
|
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] |
Les taxes sont constatées par l'administration.
|
Code des impositions sur les biens et services
|
L421-87
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603083
|
2022-01-01 00:00:00
|
d040062095725237e1bbdb70363ef38aa17dc50342978a46b37e7690cc3ea25f
|
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] |
Les abattements et exonérations mentionnés aux articles L. 421-70 , L. 421-70-1 , L. 421-81 et L. 421-81-1 sont appliqués, dans des conditions déterminées par décret, au moyen d'un remboursement postérieur à la délivrance du certificat d'immatriculation.
|
Code des impositions sur les biens et services
|
L421-88
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046868914
|
2023-01-01 00:00:00
|
8ca642d5d4f496f6903f8d63be05637b9807f0735cf72e453275d24c8e34ea57
|
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] |
Les règles relatives au paiement des taxes sur l'immatriculation des véhicules sont déterminées par les dispositions du titre VII du livre Ier .
|
Code des impositions sur les biens et services
|
L421-89
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603077
|
2022-01-01 00:00:00
|
271e16205bb39f2ac0f1d4836847a4756e1fa6cf9ae1d291140295df97a49676
|
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] |
Les règles relatives au contrôle, au recouvrement et au contentieux des taxes à l'immatriculation sont déterminées, par dérogation aux dispositions du titre VIII du livre Ier , par les dispositions de la présente sous-section.
|
Code des impositions sur les biens et services
|
L421-90
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603073
|
2022-01-01 00:00:00
|
5b581153f43d22f71ac9a7954fcedb2fcac677982ff41341c21d62e8022cf8cc
|
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Les règles relatives au contrôle, au recouvrement et au contentieux des taxes sur l'immatriculation des véhicules sont déterminées par les dispositions suivantes : 1° S'agissant des pouvoirs des personnes chargées du contrôle, des procédures de contrôle et des sanctions, celles figurant au livre II du code général des impôts et au titre II du livre des procédures fiscales qui leurs sont propres ou qui sont applicables aux droits d'enregistrement ; 2° S'agissant des procédures d'établissement de l'impôt en cas de méconnaissance par le redevable de ses obligations, du recouvrement autre que le paiement spontané et du contentieux : a) Les dispositions du livre II du code général des impôts et des titres III et IV du livre des procédures fiscales qui leur sont propres ou qui sont applicables aux impôts directs ; b) Le B du III de l' article 55 de la loi n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010.
|
Code des impositions sur les biens et services
|
L421-91
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603071
|
2022-01-01 00:00:00
|
50d7cfcb8397d2ffd552d5fcd991ad906b222d9d58562e1afc600e6b4cd6c4c8
|
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] |
L'affectation du produit des taxes sur l'immatriculation des véhicules est déterminée par les dispositions suivantes : 1° S'agissant de la taxe fixe prévue au 1° de l'article L. 421-30 , le 2° du a de l'article L. 4331-2 du code général des collectivités territoriales et le 1° de l' article 46-1 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012 ; 2° S'agissant de la taxe régionale prévue au 2° de l'article L. 421-30, le 3° du a de l'article L. 4331-2 du code général des collectivités territoriales ; 3° S'agissant de la taxe sur les véhicules de transport prévue au 3° de l'article L. 421-30, l'article L. 3314-4 du code des transports.
|
Code des impositions sur les biens et services
|
L421-92
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603067
|
2022-01-01 00:00:00
|
7e96373469070b59ea95de600ca78ac1c10ada7f72daa5cb000a6806496e7260
|
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] |
Les règles relatives aux éléments taxables et aux territoires pour les taxes sur l'affectation des véhicules à des fins économiques sont déterminées par les dispositions du titre Ier du livre Ier , par celles de la section 1 du présent chapitre et par celles de la présente sous-section .
|
Code des impositions sur les biens et services
|
L421-93
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603061
|
2022-01-01 00:00:00
|
94f5a245d715e6ef6439c1ad36a9bc511b39434213319ec134e1109ea5ea5bef
|
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] |
Tout véhicule affecté à des fins économiques sur le territoire de taxation au sens du paragraphe 1 de la présente section est soumis : 1° Pour les véhicules de tourisme au sens de l'article L. 421-2 , à : a) Une taxe annuelle sur les émissions de dioxyde de carbone ; b) Une taxe annuelle sur les émissions de polluants atmosphériques ; 2° Pour les véhicules lourds de transport de marchandises au sens de l'article L. 421-100 , à une taxe annuelle.
|
Code des impositions sur les biens et services
|
L421-94
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844376
|
2023-12-31 00:00:00
|
50df0077890852d2a9c053575d8c857e9dd227380ae4615b08d71e6ad97bb613
|
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Un véhicule est affecté à des fins économiques sur le territoire de taxation mentionné à l'article L. 411-5 lorsqu'il est autorisé à circuler sur ce territoire et que l'une des conditions suivantes est remplie : 1° Il est détenu au sens de l'article L. 421-25 par une entreprise, immatriculé en France au sens du second alinéa de l'article L. 421-5 et les conditions mentionnées au 2° ne sont pas remplies ; 2° Il circule sur les voies ouvertes à la circulation publique du territoire de taxation et une entreprise prend à sa charge, totalement ou partiellement, les frais engagés par une personne physique pour en disposer ou pour son utilisation ; 3° Dans les situations autres que celles mentionnées aux 1° et 2°, il circule sur les voies ouvertes à la circulation publique du territoire de taxation pour les besoins de la réalisation de l'activité économique d'une entreprise.
|
Code des impositions sur les biens et services
|
L421-95
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196671
|
2022-08-18 00:00:00
|
3afd13dce39f706360916ce8dbc0f8fb9410ba3d7cce5fbc139236ff41e92cd2
|
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] |
Par dérogation à l'article L. 421-95 , le véhicule immobilisé ou mis en fourrière à la demande des pouvoirs publics est réputé ne pas être affecté à des fins économiques.
|
Code des impositions sur les biens et services
|
L421-96
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603053
|
2022-01-01 00:00:00
|
f88e54bf51a622ff3520112e18b9caf08cd04d949c0c9fc66d4d91e5000d3b43
|
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] |
Par dérogation à l'article L. 421-95 , est réputé ne pas être affecté à des fins économiques le véhicule qui répond aux conditions cumulatives suivantes : 1° Il est autorisé à circuler pour les seuls besoins de sa construction, de sa commercialisation, de sa réparation ou de son contrôle technique ; 2° Il ne réalise effectivement aucune opération de transport autre que celles strictement nécessaires pour les besoins mentionnés au 1°.
|
Code des impositions sur les biens et services
|
L421-97
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196667
|
2022-08-18 00:00:00
|
844f2b50cda559fe29d924af049349e8918b6ebad291810b0b3007d6d10a89d6
|
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] |
L'entreprise affectataire d'un véhicule s'entend : 1° Lorsque le véhicule est affecté à des fins économiques dans les conditions mentionnées au 1° ou au 3° de l'article L. 421-95 , de la personne qui le détient au sens de l'article L. 421-25 ; 2° Lorsque le véhicule est affecté à des fins économiques dans les conditions mentionnées au 2° du même article L. 421-95, de l'entreprise qui prend en charge les frais mentionnés à ce même 2°.
|
Code des impositions sur les biens et services
|
L421-98
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603047
|
2022-01-01 00:00:00
|
aa33630802a93b4556a7fd070f28bb60b6c205e3a96b20b117d8cfb9d60e95fe
|
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] |
Par dérogation au 1° de l'article L. 421-98 et sous réserve du 2° du même article, l'entreprise affectataire du véhicule de tourisme loué ou mis autrement à disposition d'une entreprise s'entend de l'entreprise qui dispose du véhicule dans le cadre de cette location ou mise à disposition.
|
Code des impositions sur les biens et services
|
L421-99
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603043
|
2022-01-01 00:00:00
|
419a5a264b35571e638fe4908ccd31a7833513aaa27a9d8a4ce6c14823a55930
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] |
Les véhicules lourds de transport de marchandises s'entendent des véhicules suivants, lorsque leur masse en charge maximale techniquement admissible est au moins égale à 12 tonnes : 1° Les véhicules des catégories N2 et N3 , à l'exclusion de ceux dont la conception ne permet pas le transport de marchandises sans remorque ou semi-remorque ; 2° Les ensembles constitués d'un véhicule de catégorie N2 ou N3 couplé à une ou plusieurs semi-remorques de la catégorie O ; 3° Les remorques de la catégorie O4 d'une masse en charge maximale techniquement admissible au moins égale à 16 tonnes, lorsqu'elles sont tractées par un véhicule de catégorie N2 ou N3 ou un ensemble relevant du 2° ; 4° Les autres véhicules ou ensembles de véhicules utilisés pour réaliser des opérations de transport de marchandises analogues à celles pour lesquelles les véhicules mentionnés aux 1° à 3° sont conçus.
|
Code des impositions sur les biens et services
|
L421-100
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637683
|
2024-01-01 00:00:00
|
60abf4b11f5210d0443e9c7beeb6900aa25c97e1550fef585735a4c3165f26e8
|
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] |
Pour l'application de la présente section aux ensembles de véhicules : 1° Les tracteurs et semi-remorques composant un ensemble sont considérés comme un véhicule unique dont les caractéristiques sont les suivantes : a) Sa masse en charge maximale techniquement admissible est celle de l'ensemble ; b) Son nombre d'essieux est celui de la semi-remorque ayant le plus grand nombre d'essieux ; c) L'entreprise affectataire est celle qui affecte le véhicule tracteur ; d) Le système de suspension est celui du véhicule tracteur ; 2° Les remorques de la catégorie O4 qui les composent, autres que les semi-remorques, sont considérées comme des véhicules indépendants.
|
Code des impositions sur les biens et services
|
L421-101
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196659
|
2022-08-18 00:00:00
|
696fa45dc259e7326c6acad46156a28b94a771a93b235d26c548dc7769221d95
|
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] |
Ne sont pas soumis à la taxe mentionnée au 2° de l'article L. 421-94 les véhicules lourds de transport de marchandises suivants : 1° Les véhicules immatriculés dans un autre Etat membre de l'Union européenne ; 2° Les ensembles de véhicules dont l'un des éléments est immatriculé dans un autre Etat membre de l'Union européenne, lorsque cet ensemble a été soumis, dans cet Etat membre, à la taxe prévue par cet Etat membre et mentionnée à l'article 3 de la directive 1999/62/ CE du Parlement européen et du Conseil du 17 juin 1999 relative à la taxation des véhicules pour l'utilisation d'infrastructures routières, dans sa rédaction en vigueur ; 3° Les véhicules immatriculés dans un Etat tiers à l'Union européenne avec lequel la France a conclu un accord d'exonération réciproque, ou les ensembles de véhicules dont l'un des éléments est immatriculé dans un tel Etat.
|
Code des impositions sur les biens et services
|
L421-102
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047293713
|
2023-03-11 00:00:00
|
93ead01e39f9a47728911b4a17df829c28231b4f452f2e7e9cc315f50ea52181
|
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] |
Les véhicules lourds de transport de marchandises ne sont pas soumis à la taxe mentionnée au 2° de l'article L. 421-94 lorsqu'ils sont situés dans le territoire de l'une des collectivités régies par l' article 73 de la Constitution .
|
Code des impositions sur les biens et services
|
L421-103
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603033
|
2022-01-01 00:00:00
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f405c915f3c72ebac88072dd77531eb772c93f02d30b49dba14e614b68c15a71
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] |
Les règles relatives au fait générateur des taxes sur l'affectation des véhicules à des fins économiques sont déterminées par les dispositions du titre II du livre Ier et par celles de la présente sous-section.
|
Code des impositions sur les biens et services
|
L421-104
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603029
|
2022-01-01 00:00:00
|
aa6c48109b790e6b976a7076ea56b29902b09724cda72692af38e581b6eeb94a
|
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] |
Le fait générateur des taxes est constitué par toute affectation du véhicule qui y est soumis à des fins économiques sur le territoire de taxation au sens des dispositions du paragraphe 1 de la sous-section 1 de la présente section.
|
Code des impositions sur les biens et services
|
L421-105
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637679
|
2024-01-01 00:00:00
|
d329146da6b746becc0b531602ad457803b90c1416a2c3158a60f995283a3286
|
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] |
Les règles relatives au montant des taxes sur l'affectation des véhicules à des fins économiques sont déterminées par les dispositions du titre III du livre Ier et par celles de la présente sous-section.
|
Code des impositions sur les biens et services
|
L421-106
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603023
|
2022-01-01 00:00:00
|
8e9cc6852268e8c2967f95780194933606896be11dd9be9b88d219560eed38c9
|
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] |
Le montant de chacune des taxes est égal, pour chaque véhicule, chaque entreprise affectataire et chaque année civile, au produit des facteurs suivants : 1° Le quotient entre, au numérateur, la durée de l'affectation du véhicule en France à des fins économiques, en jours, et, au dénominateur, le nombre de jours de l'année civile ; 2° Le tarif annuel déterminé dans les conditions prévues respectivement pour chacune des taxes aux paragraphes 3 , 4 et 5 de la présente sous-section.
|
Code des impositions sur les biens et services
|
L421-107
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603019
|
2022-01-01 00:00:00
|
e10b44f2943815c7238cdbd87814c7a09a7d47501c0bb0e12ff25691eb50e7d3
|
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] |
Lorsque, pour une même taxe, différents tarifs s'appliquent successivement au cours de la même année civile pour un même véhicule et une même entreprise, le tarif annuel mentionné au 2° de l'article L. 421-107 est remplacé par la moyenne des tarifs applicables au cours de la période d'affectation du véhicule en France à des fins économiques, chacun étant pondéré par la durée, en nombre de jours, de sa période d'application. Lorsque plusieurs tarifs sont susceptibles de s'appliquer au cours d'une même journée, le plus élevé est retenu.
|
Code des impositions sur les biens et services
|
L421-108
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603017
|
2022-01-01 00:00:00
|
bb812c950ac10f830d3fd2336023b255c129db4d526bb4bf4f71e68367926108
|
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] |
Le présent sous-paragraphe est applicable aux véhicules affectés à des fins économiques sur le territoire de taxation par une entreprise dans les conditions mentionnées au 2° de l'article L. 421-95 .
|
Code des impositions sur les biens et services
|
L421-109
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196655
|
2022-08-18 00:00:00
|
4025bad00ff3e62531cbf8a62250a18aa2f19d4598124a66cc5de685b0eaf0cc
|
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