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Lorsque les frais pris en charge par l'entreprise affectataire sont déterminés en fonction de la distance parcourue par le véhicule pour les déplacements professionnels, le facteur mentionné au 1° de l'article L. 421-107 est multiplié par le pourcentage suivant, déterminé en fonction de cette distance, exprimée en kilomètres sur une année : DISTANCE ANNUELLE PARCOURUE (km) POURCENTAGE (%) De 0 à 15 000 0 De 15 001 à 25 000 25 De 25 001 à 35 000 50 De 35 001 à 45 000 75 Supérieure à 45 000 100 Lorsqu'une même personne physique recourt successivement à plusieurs véhicules au cours d'une même année civile, ce pourcentage est déterminé, pour chacun de ces véhicules, à partir de la somme des distances relatives à tous ces véhicules. | Code des impositions sur les biens et services | L421-110 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196651 | 2022-08-18 00:00:00 | dff855307f19c1505f703dc2b4906a8d0cce86ba0be1bb601fc52d32b0967c77 | [
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Le montant cumulé des taxes pour l'ensemble des véhicules de tourisme affectés à des fins économiques sur le territoire de taxation par une même entreprise fait l'objet d'une minoration de 15 000 €. Le bénéfice de cette minoration est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues, selon le cas, par le règlement général de minimis , le règlement de minimis dans le secteur agricole ou le règlement de minimis dans le secteur de la pêche et de l'aquaculture . | Code des impositions sur les biens et services | L421-111 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603007 | 2022-01-01 00:00:00 | 0236be6930863fa586998009bdead2a18d49f998bc200b3361b01e83dcc58de9 | [
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Le redevable peut opter pour un calcul forfaitaire sur une base trimestrielle du facteur mentionné au 1° de l'article L. 421-107 . | Code des impositions sur les biens et services | L421-112 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603003 | 2022-01-01 00:00:00 | 57378e3f367beed3843e9defc4bef358445cad495ecf0e306deeee9ab407e343 | [
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L'option mentionnée à l'article L. 421-112 est exercée par le redevable conjointement pour la taxe annuelle sur les émissions de dioxyde de carbone et pour la taxe annuelle sur les émissions de polluants atmosphériques prévues respectivement aux a et b du 1° de l'article L. 421-94 , au plus tard au moment où il constate ces taxes. L'option s'applique à l'ensemble des véhicules de tourisme affectés par le redevable à des fins économiques sur le territoire de taxation. | Code des impositions sur les biens et services | L421-113 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844366 | 2023-12-31 00:00:00 | 8324441c70572abc25a21315bba9c0450e0f9a7f230d6e18d3d132bf65a388ee | [
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En cas de recours à l'option mentionnée à l'article L. 421-112 , le facteur mentionné au 1° de l'article L. 421-107 est égal au produit du pourcentage 25 % par le nombre de périodes de trois mois d'affectation du véhicule au sens de l'article L. 421-115 . | Code des impositions sur les biens et services | L421-114 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602999 | 2022-01-01 00:00:00 | 36ec709e2566a4e8cd3ad0cbfa119b451bf8fe5a956fc50045c7e773ed4b4960 | [
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Pour l'application du présent sous-paragraphe une période de trois mois d'affectation d'un véhicule s'entend : 1° D'un trimestre civil au premier jour duquel l'entreprise détient au sens de l'article L. 421-25 un véhicule qu'elle affecte à des fins économiques sur le territoire de taxation ; 2° De toute période au premier jour de laquelle l'entreprise affecte un véhicule à des fins économiques sur le territoire de taxation sans le détenir et qui s'achève : a) A la fin du trimestre civil lorsque cette période débute au premier jour d'un trimestre civil ; b) A défaut, à l'issue de quatre-vingt-dix jours consécutifs. Si une telle période s'achève l'année suivant celle durant laquelle elle a débuté, les affectations réalisées au cours de cette période sont réputées être intervenues au cours de l'année durant laquelle débute cette période. | Code des impositions sur les biens et services | L421-115 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602997 | 2022-01-01 00:00:00 | 4cde4e725679426e41b63b7af23a625a9132d60ee687833af9a88cd6ef861f94 | [
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Lorsqu'au cours d'une période de trois mois, différents tarifs s'appliquent successivement pour un même véhicule, par dérogation à l'article L. 421-108 , il est retenu un seul tarif, qui est celui le plus élevé. | Code des impositions sur les biens et services | L421-116 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602995 | 2022-01-01 00:00:00 | 39dc5ad9f098bc60beb69b15d559566e1d78cea28b3bf34ebdb797c6744d9b78 | [
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Lorsqu'au cours d'une période de trois mois d'affectation, un véhicule vient en remplacement d'un véhicule dont le redevable peut démontrer qu'il a le même usage, l'affectation de ces véhicules est, sur l'ensemble des deux périodes d'affectation successives, assimilée à l'affectation d'un véhicule unique. | Code des impositions sur les biens et services | L421-117 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602993 | 2022-01-01 00:00:00 | 475a37beba083813e6cf6505d917f0b91899072298589798ba5f88c6ac9a5287 | [
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Lorsque, dans les cas mentionnés au sous-paragraphe 1 du présent paragraphe, une même personne physique recourt successivement à plusieurs véhicules au cours d'une même période de trois mois d'affectation, l'entreprise est réputée n'avoir affecté que celui des véhicules pour lequel la distance prise en charge au titre de cette période est la plus élevée. | Code des impositions sur les biens et services | L421-118 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602991 | 2022-01-01 00:00:00 | 9baa7f421e7de84eb460afa182b779d3f83647d5beb91d3200a6e1a957dbe826 | [
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Les tarifs de la taxe annuelle sur les émissions de dioxyde de carbone des véhicules de tourisme prévue au a du 1° de l'article L. 421-94 sont déterminés conformément au présent paragraphe. | Code des impositions sur les biens et services | L421-119 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602987 | 2022-01-01 00:00:00 | edab8a8ff97e7026853c2c267ddbb5a0cbbd77ba6154d47325ec5fe59b838dbf | [
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Le tarif annuel est déterminé au moyen du barème suivant : 1° Pour le véhicule immatriculé en recourant à la méthode de détermination des émissions de dioxyde de carbone dite WLTP, au sens de l'article L. 421-6 , le barème WLTP mentionné à l'article L. 421-120 associant un tarif marginal à chaque fraction de la masse des émissions de dioxyde de carbone ; 2° Pour le véhicule ne relevant pas du 1° du présent article, lorsqu'il a fait l'objet d'une réception européenne, a été immatriculé pour la première fois après le 1er juin 2004 et n'était pas affecté à des fins économiques sur le territoire de taxation par l'entreprise affectataire avant le 1er janvier 2006, le barème NEDC mentionné à l'article L. 421-121 associant un tarif marginal à chaque fraction de la masse des émissions de dioxyde de carbone ; 3° Pour le véhicule ne relevant ni du 1°, ni du 2° du présent article, le barème en puissance administrative mentionné à l'article L. 421-122 associant un tarif marginal à chaque fraction de la puissance administrative. Le tarif est égal à la somme des produits de chaque fraction par le tarif marginal associé. | Code des impositions sur les biens et services | L421-119-1 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048802414 | 2023-12-31 00:00:00 | c08459afe332f5097ebf7e8c0698eb50ae8447adb2482cb8171512166e3e3df0 | [
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Le barème WLTP associant un tarif marginal à chaque fraction des émissions de dioxyde de carbone (CO2), exprimées en grammes par kilomètre, est le suivant : BARÈME WLTP Fraction des émissions de CO2 (en g/ km) Tarif marginal (en €) Jusqu'à 14 0 De 15 à 55 1 De 56 à 63 2 De 64 à 95 3 De 96 à 115 4 De 116 à 135 10 De 136 à 155 50 De 156 à 175 60 A partir de 176 65 | Code des impositions sur les biens et services | L421-120 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844602 | 2023-12-31 00:00:00 | 4c5b743165d404fb1e2cacb48201ea7025b90d660b15ecddc90a40e2462c8110 | [
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Le barème NEDC associant un tarif marginal à chaque fraction des émissions de dioxyde de carbone (CO2), exprimées en grammes par kilomètre, est le suivant : BARÈME NEDC Fraction des émissions de CO2 (en g/ km) Tarif marginal (en €) Jusqu'à 12 0 De 13 à 45 1 De 46 à 52 2 De 53 à 79 3 De 80 à 95 4 De 96 à 112 10 De 113 à 128 50 De 129 à 145 60 A partir de 146 65 | Code des impositions sur les biens et services | L421-121 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844592 | 2023-12-31 00:00:00 | 43ac3ecac33ace678f5500929eb101a80faf51f34645aaf9f1461a6095a23172 | [
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Le barème en puissance administrative associant un tarif marginal à chaque fraction de la puissance administrative, exprimée en chevaux administratifs, est le suivant : BARÈME EN PUISSANCE ADMINISTRATIVE Fraction de la puissance administrative (en CV) Tarif marginal (en €) Jusqu'à 3 1 500 De 4 à 6 2 250 De 7 à 10 3 750 De 11 à 15 4 750 A partir de 16 6 000 | Code des impositions sur les biens et services | L421-122 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844579 | 2023-12-31 00:00:00 | ac3fc09ac2f80e5dea585588422f6ad46afe573054f76f25662f3b9a2fd62bcc | [
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Est exonéré tout véhicule accessible en fauteuil roulant. | Code des impositions sur les biens et services | L421-123 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602975 | 2022-01-01 00:00:00 | f09f3af5331e3dd5af7379bf7b82419e4168e1ce4484006dff2b8f09bca6690f | [
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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 | L421-124 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602971 | 2022-01-01 00:00:00 | 7c7be0bb22fac6cbbd6be4a3df4207406987eb3e3031825031bd6945c7a67bf6 | [
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] |
Est exonéré tout véhicule qui répond aux conditions cumulatives suivantes : 1° La source d'énergie combine : a) Soit, d'une part, l'électricité ou l'hydrogène et, d'autre part, le gaz naturel, le gaz de pétrole liquéfié, l'essence ou le superéthanol E85 ; b) Soit, d'une part, le gaz naturel ou le gaz de pétrole liquéfié et, d'autre part, l'essence ou le superéthanol E85 ; 2° L'un des deux critères suivants est rempli : a) Les émissions de dioxyde de carbone n'excèdent pas, pour les véhicules mentionnés à l'article L. 421-120 ,60 grammes par kilomètre ou, pour les véhicules mentionnés à l'article L. 421-121 ,50 grammes par kilomètre et, pour les véhicules mentionnés à l'article L. 421-122 , la puissance administrative n'excède pas 3 chevaux administratifs ; b) Les émissions de dioxyde de carbone ou la puissance administrative n'excèdent pas le double des seuils mentionnés au a et l'ancienneté du véhicule, déterminée à partir de sa date de première immatriculation, n'excède pas trois années. | Code des impositions sur les biens et services | L421-125 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602969 | 2022-01-01 00:00:00 | dcb5405476a993169901a24b48ff8d1b3fba9295ffe7f7ef5477ecda8cb3b0b7 | [
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Est exonéré tout véhicule affecté aux besoins des opérations exonérées de taxe sur la valeur ajoutée mentionnées au 9° du 4 et au 7 de l'article 261 du code général des impôts . | Code des impositions sur les biens et services | L421-126 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602965 | 2022-01-01 00:00:00 | ac40836b6316d7817d8eb3fa04c7e6c770c3a62746b9d2b68333ea2d0b2ad3f1 | [
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Est exonéré tout véhicule affecté à des fins économiques sur le territoire de taxation par une personne physique exerçant son activité professionnelle en nom propre. Le bénéfice de cette exonération est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues, selon le cas, par le règlement général de minimis , le règlement de minimis dans le secteur agricole ou le règlement de minimis dans le secteur de la pêche et de l'aquaculture . | Code des impositions sur les biens et services | L421-127 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602963 | 2022-01-01 00:00:00 | b5d92632eb8f1da6a3a109f4f6b32d816ce6b69d9156194eacbfcf7bb1f87056 | [
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Est exonéré tout véhicule exclusivement affecté par l'entreprise affectataire aux activités suivantes : 1° La location ; 2° La mise à disposition temporaire de ses clients en remplacement de leur véhicule immobilisé. | Code des impositions sur les biens et services | L421-128 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602959 | 2022-01-01 00:00:00 | 6b3d153032c9d8e4448788425b16098183365d8c461554802b04a60e44e073cb | [
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Est exonéré tout véhicule pris en location sur une période d'au plus un mois civil ou trente jours consécutifs par l'entreprise affectataire. | Code des impositions sur les biens et services | L421-129 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602957 | 2022-01-01 00:00:00 | 121a6fbc8476499ddd529edac3d47ac73a1ca5598d797a324c2ff72807497874 | [
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Est exonéré tout véhicule affecté au transport public de personnes. | Code des impositions sur les biens et services | L421-130 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602953 | 2022-01-01 00:00:00 | e2b297dc5dafede5a58098c1745877aa915f5b957a0ee3cc404f237b95a50b05 | [
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Est exonéré tout véhicule affecté à des activités agricoles ou forestières. Le bénéfice de cette exonération est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues par le règlement de minimis dans le secteur agricole . | Code des impositions sur les biens et services | L421-131 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602951 | 2022-01-01 00:00:00 | 6a7a6982b51f303d1a46932e13826b29c258d8f153819611c61b9ab51f3f0b2b | [
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Est exonéré tout véhicule affecté aux activités suivantes : 1° L'enseignement de la conduite ou du pilotage ; 2° Les compétitions sportives. | Code des impositions sur les biens et services | L421-132 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602949 | 2022-01-01 00:00:00 | e24f7444a40bc47b69961fcb7ce32ad22fdc1dcda99bc8d0bf7d893bf486adb5 | [
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Les tarifs de la taxe annuelle sur les émissions de polluants atmosphériques des véhicules de tourisme prévue au b du 1° de l'article L. 421-94 sont déterminés conformément au présent paragraphe. | Code des impositions sur les biens et services | L421-133 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844554 | 2023-12-31 00:00:00 | 7a2cbc39f9e82353a95034d12b440dacf194d46d42008a237a5f002e3c112d22 | [
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Le tarif annuel est déterminé en fonction de l'appartenance du véhicule à l'une des trois catégories d'émissions de polluants suivantes : 1° La catégorie E, qui regroupe les véhicules dont la source d'énergie est exclusivement l'électricité, l'hydrogène ou une combinaison des deux ; 2° La catégorie 1, qui regroupe les véhicules qui sont alimentés par un moteur thermique à allumage commandé et qui respectent les valeurs limites d'émissions “ Euro 5 ” ou “ Euro 6 ” mentionnées respectivement au tableau 1 et au tableau 2 de l'annexe I du règlement (CE) n° 715/2007 du Parlement européen et du Conseil du 20 juin 2007 relatif à la réception des véhicules à moteur au regard des émissions des véhicules particuliers et utilitaires légers (Euro 5 et Euro 6), dans sa rédaction en vigueur ; 3° La catégorie des véhicules les plus polluants, qui regroupe les véhicules ne relevant ni du 1°, ni du 2° du présent article. | Code des impositions sur les biens et services | L421-134 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844542 | 2023-12-31 00:00:00 | b083f5c70d3b3f814c9d8a5010012d61fa7afc3be843d1517a2ac2c72d6483a4 | [
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Le tarif annuel, en fonction de la catégorie d'émissions de polluants, est le suivant : (En euros.) Catégorie d'émissions de polluants Tarif annuel E 0 1 100 Véhicules les plus polluants 500 | Code des impositions sur les biens et services | L421-135 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844528 | 2023-12-31 00:00:00 | 49e2079cccd6398d55b39cc163cba3173848a3c7969be76de516fb48cac11ba8 | [
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Est exonéré tout véhicule accessible en fauteuil roulant. | Code des impositions sur les biens et services | L421-136 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602935 | 2022-01-01 00:00:00 | f09f3af5331e3dd5af7379bf7b82419e4168e1ce4484006dff2b8f09bca6690f | [
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Est exonéré tout véhicule affecté aux besoins des opérations exonérées de taxe sur la valeur ajoutée et mentionnées au 9° du 4 et au 7 de l'article 261 du code général des impôts . | Code des impositions sur les biens et services | L421-138 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602927 | 2022-01-01 00:00:00 | 0dbd2cb3688e36756f47299419c034dc3744e01deee8a563a475530c2537a199 | [
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Est exonéré tout véhicule affecté à des fins économiques sur le territoire de taxation par une personne physique exerçant son activité professionnelle en nom propre. Le bénéfice de cette exonération est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues, selon le cas, par le règlement général de minimis , le règlement de minimis dans le secteur agricole ou le règlement de minimis dans le secteur de la pêche et de l'aquaculture . | Code des impositions sur les biens et services | L421-139 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602925 | 2022-01-01 00:00:00 | b5d92632eb8f1da6a3a109f4f6b32d816ce6b69d9156194eacbfcf7bb1f87056 | [
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Est exonéré tout véhicule exclusivement affecté par l'entreprise affectataire aux activités suivantes : 1° La location ; 2° La mise à disposition temporaire de ses clients en remplacement de leur véhicule immobilisé. | Code des impositions sur les biens et services | L421-140 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602921 | 2022-01-01 00:00:00 | 6b3d153032c9d8e4448788425b16098183365d8c461554802b04a60e44e073cb | [
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Est exonéré tout véhicule pris en location sur une période d'au plus un mois civil ou trente jours consécutifs par l'entreprise affectataire. | Code des impositions sur les biens et services | L421-141 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602919 | 2022-01-01 00:00:00 | 121a6fbc8476499ddd529edac3d47ac73a1ca5598d797a324c2ff72807497874 | [
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Est exonéré tout véhicule affecté au transport public de personnes. | Code des impositions sur les biens et services | L421-142 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602915 | 2022-01-01 00:00:00 | e2b297dc5dafede5a58098c1745877aa915f5b957a0ee3cc404f237b95a50b05 | [
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Est exonéré tout véhicule affecté aux activités agricoles ou forestières. Le bénéfice de cette exonération est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues par le règlement de minimis dans le secteur agricole . | Code des impositions sur les biens et services | L421-143 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602913 | 2022-01-01 00:00:00 | 76092f2dfd84beecce753b1a41b2d6f5b15897aaa3ffbc9f26b4506d1619a45e | [
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Est exonéré tout véhicule affecté aux activités suivantes : 1° L'enseignement de la conduite ou du pilotage ; 2° Les compétitions sportives. | Code des impositions sur les biens et services | L421-144 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602911 | 2022-01-01 00:00:00 | e24f7444a40bc47b69961fcb7ce32ad22fdc1dcda99bc8d0bf7d893bf486adb5 | [
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Les tarifs de la taxe annuelle sur les véhicules lourds de transport de marchandises prévue au 2° de l'article L. 421-94 sont déterminés conformément au présent paragraphe. | Code des impositions sur les biens et services | L421-145 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602907 | 2022-01-01 00:00:00 | 283824745dfdd0e4c42a0c88976562b3c571f69117ba729a2001a4842a75498e | [
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Le tarif annuel, fonction du nombre d'essieux, de la masse en charge maximale techniquement admissible, exprimée en tonnes, et de la présence ou non d'un système de suspension pneumatique, est le suivant : TYPE DE VÉHICULE NOMBRE D'ESSIEUX MASSE EN CHARGE MAXIMALE TECHNIQUEMENT ADMISSIBLE DU VÉHICULE OU DE L'ENSEMBLE (t) TARIF ANNUEL EN PRÉSENCE D'UN SYSTÈME DE SUSPENSION PNEUMATIQUE (€) TARIF ANNUEL EN L'ABSENCE D'UN SYSTÈME DE SUSPENSION PNEUMATIQUE (€) Véhicule à moteur isolé 2 Supérieure ou égale à 12 124 276 3 Supérieure ou égale à 12 224 348 4 et plus Supérieure ou égale à 12 et inférieure à 27 148 228 Supérieure ou égale à 27 364 540 Ensemble constitué d'un tracteur et d'une ou de plusieurs semi-remorques 1 Supérieure ou égale à 12 et inférieure à 20 16 32 Supérieure ou égale à 20 176 308 2 Supérieure ou égale à 12 et inférieure à 27 116 172 Supérieure ou égale à 27 et inférieure à 33 336 468 Supérieure ou égale à 33 et inférieure à 39 468 708 Supérieure ou égale à 39 628 932 3 et plus Supérieure ou égale à 12 et inférieure à 38 372 516 Supérieure ou égale à 38 516 700 Remorque de la catégorie O4 Supérieure ou égale à 16 120 120 Pour l'application du présent article, sont assimilées à un système de suspension pneumatique les suspensions reconnues comme équivalentes dans les conditions définies à l'annexe III au règlement (UE) n° 1230/2012 de la Commission du 12 décembre 2012 portant application du règlement (CE) n° 661/2009 du Parlement européen et du Conseil en ce qui concerne les prescriptions pour la réception par type relatives aux masses et dimensions des véhicules à moteur et de leurs remorques et modifiant la directive 2007/46/CE du Parlement européen et du Conseil, dans sa rédaction en vigueur. | Code des impositions sur les biens et services | L421-146 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602903 | 2022-01-01 00:00:00 | fed3063237bbd9a49fa2c46f3f78c3642b6c325fa8c422e34f52cbaed5477306 | [
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Tout véhicule de collection est exonéré. | Code des impositions sur les biens et services | L421-147 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602899 | 2022-01-01 00:00:00 | 13e83cb7b7aa72d28347fd1c881d5ec76c74cf0b891f32b09000a835e9929016 | [
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Est exonéré tout véhicule constitué d'un châssis routier sur lequel sont installés à demeure, dans le cadre de travaux publics et industriels sur le territoire de taxation, les équipements suivants et qui est exclusivement utilisé pour le transport de ces équipements : 1° Engins de levage et de manutention ; 2° Pompes et stations de pompage ; 3° Groupes moto-compresseurs mobiles ; 4° Bétonnières et pompes à béton, à l'exception des bétonnières à tambour utilisées pour le transport de béton ; 5° Groupes générateurs mobiles ; 6° Engins de forage mobiles. | Code des impositions sur les biens et services | L421-148 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602897 | 2022-01-01 00:00:00 | ac253369b5fa79ff0cfe88f11a4df4463a2c7693e83175e84d511bc48f578a67 | [
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Est exonéré tout véhicule affecté aux besoins de la défense nationale, de la protection civile, des services de lutte contre les incendies et des autres services d'urgence, des forces de police, de gendarmerie et de la douane. | Code des impositions sur les biens et services | L421-149 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196647 | 2022-08-18 00:00:00 | 5e30779c6866497f268d5aadae3cfaddfee322f6c67b8fac3f84ba2ab7bd1483 | [
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Est exonéré tout véhicule affecté à l'entretien des voies de circulation. | Code des impositions sur les biens et services | L421-150 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602891 | 2022-01-01 00:00:00 | f825f15f7b384f5aecdbca00abfa8771d099bb6cc4ca12b5b5bcc8b0ae3d7293 | [
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Est exonéré tout véhicule affecté aux transports intérieurs aux enceintes des chantiers ou des entreprises, même si ces transports conduisent à traverser les voies ouvertes à la circulation publique. | Code des impositions sur les biens et services | L421-151 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602887 | 2022-01-01 00:00:00 | d5068643db80fe053e293c0e6a9cbd39868fab97f22616f1017f0f26c98f2a16 | [
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Est exonéré tout véhicule affecté au transport des marchandises des cirques ainsi qu'à la restauration et au logement des personnels des cirques. | Code des impositions sur les biens et services | L421-152 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602885 | 2022-01-01 00:00:00 | 092cf2f23fb82b8d816a0f65581e0e5d4a278272e0a40e6ac2dbca2bbd355363 | [
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Est exonéré tout véhicule affecté au transport des jeux, manèges forains et autres marchandises utilisées dans les fêtes foraines. | Code des impositions sur les biens et services | L421-153 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602883 | 2022-01-01 00:00:00 | baa4ff97b0539b56f31018ec90397deae01ba569247e619552ca2adb71a38f73 | [
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Est exonéré tout véhicule affecté aux activités des centres équestres. Le bénéfice de cette exonération est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues par le règlement général de minimis. | Code des impositions sur les biens et services | L421-154 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602881 | 2022-01-01 00:00:00 | fa476cec34a0121dc20aea99a47d0be292179353e6f8505a888d5418d7660e62 | [
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Est exonéré tout véhicule affecté par les exploitants agricoles au transport de leurs récoltes. Le bénéfice de cette exonération est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues par le règlement de minimis dans le secteur agricole. | Code des impositions sur les biens et services | L421-155 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602879 | 2022-01-01 00:00:00 | d93d01e1358a65c71dec135e96fb9d8eda41e1e827a9329659721aa070c855ad | [
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Le tarif est minoré de 75 % pour les véhicules acheminés en transport combiné au sens de l'article 1er de la directive 92/106/CEE du Conseil du 7 décembre 1992 relative à l'établissement de règles communes pour certains transports combinés de marchandises entre Etats membres, dans sa rédaction en vigueur. | Code des impositions sur les biens et services | L421-156 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602875 | 2022-01-01 00:00:00 | c88cb179df53f50de2bbef3e242794452072983c4d537955bd188a16d8db15b2 | [
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Les règles relatives à l'exigibilité des taxes sur l'affectation des véhicules à des fins économiques sont déterminées par les dispositions du titre IV du livre Ier . | Code des impositions sur les biens et services | L421-157 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602871 | 2022-01-01 00:00:00 | 496dc537b6e26c15896b3fd50e4202714729b404a550569c7e191ca34885f872 | [
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Les règles relatives aux personnes soumises aux obligations fiscales pour les taxes sur l'affectation des véhicules à des fins économiques 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 | L421-158 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602867 | 2022-01-01 00:00:00 | e53451d5c9c7517e1281ff35f74a952035d9465f418b0a202da34258c0727b0e | [
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Est redevable de la taxe l'entreprise affectataire du véhicule au sens des dispositions du paragraphe 2 et, le cas échéant, du paragraphe 3 de la sous-section 1 de la présente section. | Code des impositions sur les biens et services | L421-159 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637675 | 2024-01-01 00:00:00 | 80d432dd1abe0ab8ff5a129765f7f70b8f223dfec3a48ddc0534c3b5c78ce23a | [
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Les personnes qui détiennent au sens de l'article L. 421-25 les véhicules formant un ensemble de véhicules relevant de l'article L. 421-100 , peuvent, par dérogation à l'article L. 421-159 , conjointement désigner parmi elles, pour tout ou partie d'une période d'affectation, un redevable autre que l'entreprise affectataire du véhicule tracteur. Les personnes qui disposent, dans le cadre d'une formule locative de longue durée, d'un véhicule à moteur isolé, d'une remorque ou d'un véhicule tracteur partie d'un ensemble relevant de l'article L. 421-100 peuvent convenir avec le loueur que ce dernier est redevable pendant tout ou partie d'une période d'affectation. Aux fins prévues aux premier ou deuxième alinéas du présent article, les personnes mentionnées aux mêmes premier ou deuxième alinéas établissent une attestation, au plus tard à une échéance fixée par décret. L'attestation reprend l'identification et les caractéristiques du véhicule ou des éléments de l'ensemble, l'identification de ces personnes et la période concernée. Lorsqu'il est recouru à la faculté prévue au présent article, l'ensemble des personnes mentionnées aux premier ou deuxième alinéas sont solidairement tenues au paiement de la taxe. | Code des impositions sur les biens et services | L421-160 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196643 | 2022-08-18 00:00:00 | 7b8f78e97508ec9ab7d24ff122b1423792c34cee73652e475292796a6d2e89ae | [
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Les redevables sont soumis à une obligation de représentation fiscale dans les conditions prévues par le chapitre II du titre V du livre Ier . | Code des impositions sur les biens et services | L421-161 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602861 | 2022-01-01 00:00:00 | c68e06f2ce4b1ad444bce30dc9821322eeb083cd03db6737288cff0f9b791fd9 | [
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Les règles de la constatation des taxes sur l'affectation des véhicules à des fins économiques sont déterminées par les dispositions du titre VI du livre Ier et par celles de la présente sous-section. | Code des impositions sur les biens et services | L421-162 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602857 | 2022-01-01 00:00:00 | 1e93aa811b633762d1dc08fed974021bf9740122622f0409bc7412594c860818 | [
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Par dérogation à l'article L. 161-1 , lorsque le montant de l'une des taxes est nul, l'absence de déclaration vaut constatation de cette taxe. | Code des impositions sur les biens et services | L421-163 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602855 | 2022-01-01 00:00:00 | 2ed5a4095b135493a96a2b1d836921abae5ba9c4a6304a4f68f2c21998787fc4 | [
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Toute entreprise tient, pour chacune des taxes dont elle est redevable, un état récapitulatif annuel des véhicules qu'elle affecte à son activité et qui sont dans le champ de la taxe. Cet état fait apparaître, pour chaque véhicule, les paramètres techniques intervenant dans la détermination du tarif, la date de première immatriculation et la date de première immatriculation en France, les conditions de l'affectation parmi celles définies à l'article L. 421-95 , ainsi que les périodes d'affectation. Les véhicules exonérés sont présentés distinctement par motif d'exonération. L'état récapitulatif est à jour au plus tard à la date de la déclaration. Il est tenu à la disposition de l'administration et lui est communiqué à sa première demande. | Code des impositions sur les biens et services | L421-164 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602853 | 2022-01-01 00:00:00 | a2a4dccc09baec52af0bf5e160b418b70e6af6b006ddbc926b489b3b86f535ae | [
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Les règles relatives au paiement des taxes sur l'affectation des véhicules à des fins économiques sont déterminées par les dispositions du titre VII du livre Ier . | Code des impositions sur les biens et services | L421-165 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602849 | 2022-01-01 00:00:00 | b6543593a21778ca34a353cddd20eb76b011f741430b9375c38a15a3a098dd42 | [
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Les règles relatives au contrôle, au recouvrement et au contentieux des taxes sur l'affectation des véhicules à des fins économiques sont déterminées par les dispositions du titre VIII du livre Ier . | Code des impositions sur les biens et services | L421-166 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602845 | 2022-01-01 00:00:00 | f1aae11e9c0326b561be27c4a84eadfa767041a1d77508c7f75cdd06354fa775 | [
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L'affectation du produit de la taxe annuelle sur les émissions de dioxyde de carbone sur les véhicules de tourisme et de la taxe annuelle sur les émissions de polluants atmosphériques des véhicules de tourisme est déterminée par le 2° de l'article L. 131-8 du code de la sécurité sociale . | Code des impositions sur les biens et services | L421-167 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844522 | 2023-12-31 00:00:00 | 00ef705b0dcc09f2d3387d964479d35b47190a3d3701e4f84085aab85b6d3fee | [
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Les règles relatives à la taxe sur le renouvellement du permis de conduire sont déterminées par les dispositions du livre Ier et par celles de la présente section. | Code des impositions sur les biens et services | L421-168 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602837 | 2022-01-01 00:00:00 | 31df91cda1f3102286f329d69082c0c0532516d8c42b2c6b2ce0ba979093473d | [
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Le fait générateur de la taxe est constitué par la délivrance par l'administration d'un permis de conduire les véhicules routiers à moteur en remplacement d'un permis déjà délivré, lorsque ce dernier n'a pas été présenté ou a été détérioré. | Code des impositions sur les biens et services | L421-169 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637672 | 2024-01-01 00:00:00 | ee7e339b81611eb5946e5f291eabb9e6f5f44f34c3020c5e220c418d8147e1fb | [
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Les délivrances de permis de conduire à Saint-Pierre-et-Miquelon sont exemptées de taxe. | Code des impositions sur les biens et services | L421-170 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602833 | 2022-01-01 00:00:00 | 12aa018b53c45b79b02ec63d9b125526556300f67f221d8ec6d0a828da5fe55e | [
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Le tarif est égal à 25 €. Son montant est réduit de moitié en Guyane. | Code des impositions sur les biens et services | L421-171 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602831 | 2022-01-01 00:00:00 | 853497ec1c805e9911e0a8d11f5f4fb23a1a2b3efb0359b9906884be544d90a0 | [
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Le redevable de la taxe est le titulaire du permis de conduire à renouveler. | Code des impositions sur les biens et services | L421-172 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637669 | 2024-01-01 00:00:00 | 448ca8e607fd34067c0bdebb5b40337a9c57764521d33dc8cd8fcdbf7aaa53b9 | [
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Par dérogation à l'article L. 161-1 , la taxe est constatée par l'administration. | Code des impositions sur les biens et services | L421-172-1 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637695 | 2024-01-01 00:00:00 | 85eb45fd745ad060666fff8133ecf810e743385a46e51e80591476784a140c02 | [
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Par dérogation à l'article L. 180-1 , les règles relatives au contrôle, au recouvrement et au contentieux de la taxe sont déterminées par les dispositions suivantes : 1° S'agissant des pouvoirs des personnes chargées du contrôle, des procédures de contrôle, 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 des sanctions, celles du livre II du code général des impôts et du livre des procédures fiscales qui sont applicables aux droits de timbre ; 2° S'agissant du contentieux de l'assiette, celles du titre III du livre des procédures fiscales applicables aux taxes sur le chiffre d'affaires. | Code des impositions sur les biens et services | L421-173 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602827 | 2022-01-01 00:00:00 | 87463f4477814aba7a88e609466fd7933f3c36e367dc74abdd34c94481d126c5 | [
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L'affectation du produit de la taxe est déterminée par le 2° de l'article 46-1 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012. | Code des impositions sur les biens et services | L421-174 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196639 | 2022-08-18 00:00:00 | 7361f0d23da6454bb1ee352b9e9615b179bad645e96a08a5db01866f154f3c0a | [
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Les règles relatives à la taxe sur la distance parcourue sur le réseau autoroutier concédé sont déterminées par les dispositions 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 | L421-175 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602819 | 2022-01-01 00:00:00 | c72bf2c14f2847a61373d9948c29c6b98946321e867ada1022b7fde487362718 | [
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Le fait générateur de la taxe est constitué par la réalisation d'un trajet par un usager sur une autoroute concédée au sens de l'article L. 421-28 située sur le territoire de taxation mentionné à l'article L. 411-5 . | Code des impositions sur les biens et services | L421-176 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637664 | 2024-01-01 00:00:00 | 7a2768153f08a6393445c1770909e2b4fe150360ec2e4113ada48539926e9cfa | [
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Le montant de la taxe est égal au produit du tarif unitaire mentionné à l'article L. 421-178 par la distance parcourue par l'usager telle qu'elle résulte du système de péage. Lorsque, pour une section du réseau, le système de péage ne permet pas de déterminer cette distance, chaque usager est réputé avoir parcouru une distance égale à la moyenne des trajets possibles sur cette section. | Code des impositions sur les biens et services | L421-177 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602815 | 2022-01-01 00:00:00 | aad78175b45db5fc3f7b8f609dd29387d9b1b32f6a9b2b01d92e25ebf60e264f | [
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Le tarif unitaire de la taxe est égal à 7,32 € par 1 000 kilomètres parcourus en 2019. A compter de 2020, ce tarif est indexé sur 70 % de l'inflation dans les conditions prévues au chapitre II du titre III du livre Ier . Toutefois, l'inflation est déterminée à partir de l'évolution de l'indice mentionné à l'article L. 132-2 du mois de novembre entre la deuxième année et l'année précédant la révision. Le tarif révisé est arrondi au centième d'euro par 1 000 kilomètres. La révision ultérieure est réalisée à partir du tarif non arrondi. | Code des impositions sur les biens et services | L421-178 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637648 | 2024-01-01 00:00:00 | 74b77b09208d4aa1d849db2046b3dbcb09e770cec92c9cf924cd5c1d26af4eed | [
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Le redevable de la taxe est le concessionnaire mentionné à l'article L. 421-28 . | Code des impositions sur les biens et services | L421-179 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602811 | 2022-01-01 00:00:00 | 71cc02ed81bae48e8f5ed94e2637914de1d1ea7ee6e2a773fb23c6f76bca1551 | [
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L'affectation du produit de la taxe est déterminée par l' article L. 1512-20 du code des transports . | Code des impositions sur les biens et services | L421-180 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602809 | 2022-01-01 00:00:00 | d742f51e37cd44cc93df0538b91a77361ef0fa6c8094f6ee98466a0baac9c9ac | [
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Les règles relatives aux éléments taxables et aux territoires de la taxe sur l'utilisation par les poids lourds de certaines voies du domaine public routier 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 section. | Code des impositions sur les biens et services | L421-186 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889771 | 2024-01-01 00:00:00 | 42853e8836a05b3b1cce8d23644dee49dbffc7556f9b49e269f0fb0609beb1f0 | [
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Est soumis à la taxe le poids lourd au sens de l'article L. 421-189 qui utilise le réseau déterminé en application des dispositions du paragraphe 2 de la présente sous-section. | Code des impositions sur les biens et services | L421-187 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889773 | 2024-01-01 00:00:00 | 75d9ddfacf9afc0e0e1b6ea6705b5b48158f9d8b374c850720a5a19eb1258d1f | [
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La directive Eurovignette s'entend 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. | Code des impositions sur les biens et services | L421-188 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889775 | 2024-01-01 00:00:00 | 392e93eb021902c360f5fcbdda270fbf8ea8ddf5d204e1d248e5ee80c67a1e19 | [
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Le poids lourd s'entend du véhicule qui répond aux conditions cumulatives suivantes : 1° Sa masse en charge maximale techniquement admissible est supérieure à un seuil déterminé par l'autorité compétente mentionnée à l'article L. 421-196 compris entre 3,5 tonnes et 12 tonnes ; 2° Il répond à l'un des critères suivants : a) Il relève de la catégorie N ; b) Il est utilisé pour réaliser des opérations de transport de marchandises analogues à celles pour lesquelles le véhicule mentionné au a est conçu. | Code des impositions sur les biens et services | L421-189 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889779 | 2024-01-01 00:00:00 | 60b83c6b8d609d42cf518a5ce508203c5d653f718976868ec3850817ca19dc0e | [
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Lorsqu'un véhicule de transport de marchandises fait partie d'un ensemble, les tracteurs, remorques et semi-remorques qui composent cet ensemble de véhicules sont considérés comme un véhicule unique dont la masse en charge maximale techniquement admissible est égale à la masse en charge maximale techniquement admissible de l'ensemble. | Code des impositions sur les biens et services | L421-190 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889781 | 2024-01-01 00:00:00 | 58567eed181587ad826d5d36dda661b3f6b8f2c6c00851e2d89384a2147ba7c8 | [
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Les classes d'émissions de polluants Euro d'un véhicule s'entendent des classes suivantes : 1° Celles mentionnées aux 1 à 3 de l'annexe 0 de la directive Eurovignette ; 2° Une huitième classe dénommée " classe des véhicules les moins polluants " qui comprend : a) Les véhicules à émission nulle au sens du deuxième alinéa de l'article L. 421-192 ; b) Le cas échéant, les véhicules des classes mentionnées au 4 de la même annexe 0 de la directive Eurovignette qui sont moins polluants que ceux relevant des classes mentionnées au 1°. Un arrêté conjoint du ministre chargé de l'économie et du ministre chargé de la voirie routière constate les dispositions des textes européens qui caractérisent ces véhicules. | Code des impositions sur les biens et services | L421-191 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889783 | 2024-01-01 00:00:00 | 7acddb88578e43aa6cf263f46e3e0bf912f516687c43a2e065215a8d3222d8a5 | [
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Les classes d'émission de dioxyde de carbone d'un véhicule s'entendent au sens du paragraphe 2 de l'article 7 octies bis de la directive Eurovignette . Le véhicule à émission nulle s'entend du véhicule utilitaire lourd à émission nulle au sens du 11 de l'article 3 du règlement (UE) 2019/1242 du Parlement européen et du Conseil du 20 juin 2019 établissant des normes de performance en matière d'émissions de CO2 pour les véhicules utilitaires lourds neufs et modifiant les règlements (CE) n° 595/2009 et (UE) 2018/956 du Parlement européen et du Conseil et la directive 96/53/CE du Conseil, dans sa rédaction en vigueur. Un arrêté conjoint du ministre chargé de l'économie et du ministre chargé de la voirie routière constate les actes du droit de l'Union européenne qui, conformément au paragraphe 1 du même article 7 octies bis, fixent les valeurs de référence à partir desquelles l'appartenance d'un véhicule à l'une des classes mentionnées au premier alinéa est déterminée. | Code des impositions sur les biens et services | L421-192 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844645 | 2024-01-01 00:00:00 | 0191045a0aa6db66cdb1a0eada21416f9ed0021fdb03df09dcb9a125d3118d68 | [
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Lorsqu'elle décide d'instituer la taxe, l'autorité compétente mentionnée à l'article L. 421-196 détermine le réseau dont l'utilisation est taxée parmi les voies qui remplissent, sous réserve de l'article L. 421-194 , les conditions cumulatives suivantes : 1° Elles relèvent du domaine public de cette autorité ou, s'agissant de la région, des voies du domaine public routier national mises à sa disposition ; 2° Elles répondent aux critères suivants : a) Lorsque cette autorité est la Collectivité européenne d'Alsace : -leur trafic moyen journalier sur une année civile excède neuf cents véhicules de transport de marchandises ; ou, -elles sont susceptibles de supporter un report significatif de trafic routier en provenance des voies faisant partie du réseau de la Collectivité européenne d'Alsace en application du premier tiret du présent a ou du réseau d'une région en application du b ; b) Lorsque cette autorité est une région, elles sont susceptibles de supporter un report significatif de trafic routier en provenance des voies suivantes : -celles dont l'usage donne lieu à un péage relevant de l' article L. 122-4 du code de la voirie routière ; -celles faisant partie d'un réseau de toute région ou département en application du présent 2° ; -celles soumises à tout autre prélèvement régi par le chapitre III de la directive Eurovignette ; c) Lorsque cette autorité est un département autre que la Collectivité européenne d'Alsace, elles sont susceptibles de supporter un report significatif de trafic routier en provenance des voies faisant partie, en application du b, du réseau de la région dont relève ce département. | Code des impositions sur les biens et services | L421-193 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889789 | 2024-01-01 00:00:00 | 862de406c51121cc7bbd9b5b4194bdd7b211bbd1dcc5d9c0c2aa8cd8e050ba70 | [
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Sont exclues du réseau les portions des routes ou autoroutes dont l'usage donne lieu à un péage relevant de l' article L. 122-4 du code de la voirie routière . | Code des impositions sur les biens et services | L421-194 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889791 | 2024-01-01 00:00:00 | 51ecfdad1fd1585bd4f2c4e5307be0c5e6d6821ae4350c3f382fffb4a72bf20c | [
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Le réseau est divisé en sections de tarification déterminées par délibération de l'autorité compétente mentionnée à l'article L. 421-196 . Une section de tarification s'entend de la portion de voie située entre deux intersections successives avec des voies publiques. Les portions de voie contiguës peuvent être fusionnées dans une même section de tarification d'une longueur totale inférieure à 15 kilomètres. | Code des impositions sur les biens et services | L421-195 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889794 | 2024-01-01 00:00:00 | 1d106cae6530097fd3068209d7becda9764a454faea3bf584e8fc2e64baceb9f | [
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L'autorité compétente s'entend de la région ou du département situé sur le territoire de taxation mentionné à l'article L. 411-5 . | Code des impositions sur les biens et services | L421-196 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889798 | 2024-01-01 00:00:00 | 27669beee94e20f1015dd902faaf3eeccf0e7140820c59763bcea0710f10f32f | [
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Les délibérations de l'autorité compétente prises en application des dispositions de la présente section entrent en vigueur aux dates qu'elles déterminent, au plus tôt le premier jour du troisième mois suivant leur publication, sans préjudice des obligations résultant des dispositions du chapitre XI du titre Ier du code de la voirie routière. | Code des impositions sur les biens et services | L421-197 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889800 | 2024-01-01 00:00:00 | c6264a2ebc27a85580a55c009fb858f59577c1ff2d4e1b7a39639472d9af7226 | [
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Les règles relatives au fait générateur de la taxe sur l'utilisation par les poids lourds de certaines voies du domaine public routier 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 | L421-198 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889804 | 2024-01-01 00:00:00 | 006b4daabf9f7b5e0499cbbe41992f4d138e945f6da6f71d9dcbcb1d3c53e733 | [
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Le fait générateur de la taxe est constitué par l'utilisation du réseau par un poids lourd. | Code des impositions sur les biens et services | L421-199 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889806 | 2024-01-01 00:00:00 | 29ecd175f328f5753d2585147ffba4c1fb2712a3e52a52803c2de71f83b6c15c | [
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Les règles relatives au montant de la taxe sur l'utilisation par les poids lourds de certaines voies du domaine public routier 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 | L421-200 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889811 | 2024-01-01 00:00:00 | e8c19b8558c3d239e7bd0b9720408056a2d13a285c992a7a5ce60274947db3ba | [
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Le montant de la taxe est, pour chaque section de tarification, égal au produit des facteurs suivants : 1° La base d'imposition déterminée conformément aux dispositions du paragraphe 1 de la présente sous-section ; 2° La somme du tarif d'infrastructure et des tarifs pour coûts externes institués et déterminés dans les conditions prévues par les dispositions des paragraphes 2 à 4 de la présente sous-section. Les tarifs pour coûts externes comprennent le tarif de pollution atmosphérique, le tarif de pollution sonore et le tarif des émissions de dioxyde de carbone. | Code des impositions sur les biens et services | L421-201 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889813 | 2024-01-01 00:00:00 | e58428264fe3b1da05de10d0bdbc3ce4d8506ad44155cd7227c4a7af45f80a4f | [
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La base d'imposition est constituée par l'une des distances suivantes, exprimée en kilomètres et déterminée selon les fonctionnalités du dispositif au moyen duquel l'utilisation du réseau par les poids lourds est mesuré : 1° Si ce dispositif permet de déterminer la distance parcourue sur l'intégralité de ce réseau pour l'ensemble des poids lourds, la distance parcourue par le poids lourd ; 2° Si la condition mentionnée au 1° n'est pas remplie, la somme des longueurs de chaque section de tarification pour laquelle la taxe devient exigible. Chacune de ces longueurs est arrondie à la centaine de mètres la plus proche. Une délibération de l'autorité compétente constate si la condition mentionnée au 1° est remplie et les modalités de détermination de la base d'imposition qui en résultent. | Code des impositions sur les biens et services | L421-202 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889817 | 2024-01-01 00:00:00 | 12cacc073449efdc023de6639ca17ac547e242a86226c05d3ce7d5da2819ed88 | [
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L'autorité compétente détermine ceux des tarifs mentionnés au 2° de l' article L. 421-201 qu'elle institue et leur montant, dans le respect des articles L. 119-15 à L. 119-18 du code de la voirie routière . L'institution et les modifications substantielle de ces tarifs donnent lieu, selon le cas, à notification à la Commission européenne ou à information de cette dernière dans les conditions prévues, pour le tarif d'infrastructure, par l' article L. 119-21 du code de la voirie routière , et pour les tarifs pour coûts externes, par l' article L. 119-23 du même code. Ces tarifs sont exprimés en euros par kilomètre, arrondis au millième. | Code des impositions sur les biens et services | L421-203 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889823 | 2024-01-01 00:00:00 | f12c255ea370bac94c41631f7af422e3403228564d1d3604a0c08849473ebc8c | [
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Les poids lourds sont regroupés en classes de véhicules constituées d'ensembles homogènes déterminés par arrêté conjoint du ministre chargé de l'économie et du ministre chargé de la voirie routière. Chaque classe est définie en fonction de caractéristiques techniques auxquelles il est recouru pour classer les véhicules pour les besoins de la perception des péages relevant de l' article L. 122-4 du code de la voirie routière . Ces caractéristiques figurent dans la documentation du véhicule utilisée dans l'ensemble de l'Union européenne ou sont visibles. Les catégories fiscales s'entendent de subdivisions de ces classes de véhicules déterminées par l'arrêté mentionné au premier alinéa dans des conditions propres à chacun des tarifs. | Code des impositions sur les biens et services | L421-204 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889826 | 2024-01-01 00:00:00 | d36250fe71309eba02c903114f047110535bb15de47b057db4ce2919490a0aa7 | [
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Le niveau de chacun des tarifs est identique pour l'ensemble des poids lourds relevant d'une même catégorie fiscale au sens du troisième alinéa de l'article L. 421-204 . Ces niveaux sont déterminés de manière uniforme sur l'ensemble du réseau, dans la limite de maxima propres à chacun de ces tarifs. S'il y a lieu, il est dérogé aux dispositions des deux premiers alinéas dans les conditions prévues aux sous-paragraphes 2 à 4 du présent paragraphe et dans celles prévues, pour chacun des tarifs, aux paragraphes 3 et 4 de la présente sous-section. | Code des impositions sur les biens et services | L421-205 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844640 | 2024-01-01 00:00:00 | df1808dcf9cf305556493be8384a92a53c698576ea76d0881fc4b1eda838bc06 | [
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Les exonérations instituées par l'autorité compétente en application des dispositions des sous-paragraphes 2 à 4 du présent paragraphe peuvent être différentes pour le tarif d'infrastructure et pour chacun des tarifs pour coûts externes. | Code des impositions sur les biens et services | L421-206 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889830 | 2024-01-01 00:00:00 | cb951180c318e06c86b8aa83ec6760b23f318184cb644318a798219559f130e3 | [
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L'autorité compétente peut instituer une exonération applicable à tout poids lourd qui remplit les conditions cumulatives suivantes : 1° Il s'agit d'un véhicule à émission nulle au sens de l'article L. 421-192 ; 2° Sa masse en charge maximale techniquement admissible est inférieure ou égale à 4,25 tonnes. | Code des impositions sur les biens et services | L421-207 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889834 | 2024-01-01 00:00:00 | ada099275c581771b94855df732bc9751f5e63def299fd0315dc816ee395a6a3 | [
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Est exonéré tout poids lourd affecté aux besoins de la défense nationale, de la protection civile, des services de lutte contre les incendies et autres services d'urgence, des forces de police, de gendarmerie et de la douane. | Code des impositions sur les biens et services | L421-210 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889842 | 2024-01-01 00:00:00 | 000a0229850d4428e412abf560d0ee742acfed5e963ddd8a6bcbaca3593c8c38 | [
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Est exonéré tout poids lourd affecté à l'entretien des routes. | Code des impositions sur les biens et services | L421-211 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889844 | 2024-01-01 00:00:00 | 585b370e427696275104f7d7e9538f85f268f4a5adcb19579f8a2c9ee351528a | [
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Est exonéré tout poids lourd utilisé dans le cadre des activités liées à la collecte en porte-à-porte et à l'élimination des déchets ménagers dans un rayon maximal de 100 kilomètres autour du lieu d'établissement de l'entreprise. | Code des impositions sur les biens et services | L421-211-1 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048805159 | 2024-01-01 00:00:00 | f24ff6bf64a979d0e60c2021c1cc39addec0ccd41cec477ed1024c81d537e433 | [
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L'autorité compétente peut instituer une exonération applicable à tout poids lourd affecté aux activités suivantes : 1° Le transport par les exploitants agricoles de leurs récoltes et le transport du bois par les exploitants sylvicoles ; (1) 2° Le transport des déchets d'animaux ou des carcasses non destinés à la consommation humaine ; 3° La collecte du lait dans les fermes ou ramenant aux fermes des bidons à lait ou des produits laitiers destinés à l'alimentation du bétail dans un rayon maximal de 150 kilomètres autour du lieu d'établissement de départ de l'entreprise utilisatrice ; 4° Le transport d'animaux vivants entre les fermes et marchés locaux, ou des marchés aux abattoirs locaux, dans un rayon maximal de 100 kilomètres autour de l'établissement de départ de l'entreprise utilisatrice ; 5° Le transport de biens par des poids lourds dont la masse en charge maximale techniquement admissible ne dépasse pas 7,5 tonnes, dans le cadre de la réalisation d'activités agricoles, horticoles, sylvicoles, d'élevage ou de pêche, dans un rayon maximal de 50 kilomètres autour du lieu d'établissement de l'entreprise utilisatrice. L'exonération est limitée aux seuls poids lourds bénéficiant des dispenses prévues au 2 de l'article 3 du règlement (UE) n° 165/2014 du Parlement Européen et du Conseil du 4 février 2014 relatif aux tachygraphes dans les transports routiers, dans sa rédaction en vigueur, et fixées par décret en Conseil d'Etat. L'exonération peut être limitée à une ou plusieurs de chacune des activités mentionnées aux 1° à 5°. Le bénéfice de cette exonération est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues, selon le cas, par le règlement général de minimis , le règlement de minimis dans le secteur agricole ou le règlement de minimis dans le secteur de la pêche et de l'aquaculture . | Code des impositions sur les biens et services | L421-215 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889854 | 2024-01-01 00:00:00 | 8e40dcc0971d6029d0a032221cf89ede9e222e470b59e58108ab6d69d9e08c24 | [
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L'autorité compétente peut instituer une exonération applicable à tout poids lourd dont la masse en charge maximale techniquement admissible est supérieure à 3,5 tonnes et inférieure à 7,5 tonnes affecté au transport de matériels, d'équipements ou de machines destinés au conducteur dans l'exercice de ses fonctions. Le bénéfice de cette exonération est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues par le règlement général de minimis . | Code des impositions sur les biens et services | L421-216 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889856 | 2024-01-01 00:00:00 | 31a71062e54ba88c961e6d16cc5d94438b8e825f1f14fd37b564d7fbf1c8c155 | [
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L'autorité compétente peut instituer une exonération applicable à tout poids lourd dont la masse en charge maximale techniquement admissible est supérieure à 3,5 tonnes et inférieure à 7,5 tonnes utilisé pour le transport de marchandises fabriquées de manière artisanale, lorsque le transport n'est pas effectué pour le compte d'autrui. Le bénéfice de cette exonération est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues par le règlement général de minimis . | Code des impositions sur les biens et services | L421-217 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889858 | 2024-01-01 00:00:00 | 9bb817a06b1a16606b776cb6cbdbf5043b5688196807f219f8a71957ab242c39 | [
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