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L'autorité compétente peut instituer une exonération applicable à tout poids lourd spécialisé utilisé pour le transport de fonds. 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 | L421-217-1 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048805189 | 2024-01-01 00:00:00 | 7e87d54ba2ece5e36e457bf7cf6c99bd7c4ab782a6737e210f8c85616bdd2f77 | [
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L'autorité compétente peut instituer une exonération applicable à tout poids lourd qui est utilisé pour le transport de marchandises dans un rayon maximal de 100 kilomètres autour du lieu d'établissement de l'entreprise, qui est propulsé au gaz naturel, au gaz liquéfié ou à l'électricité et dont la masse maximale autorisée, remorque ou semi-remorque comprise, ne dépasse pas 7,5 tonnes. | Code des impositions sur les biens et services | L421-217-2 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048805198 | 2024-01-01 00:00:00 | 66b5dd4698782ecabb5cd2c36cab7b0d10d1bd33ef5512b37a8fcee256ef67cb | [
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Les catégories fiscales du tarif d'infrastructure sont constituées des classes de véhicules mentionnées au premier alinéa de l' article L. 421-204 subdivisées selon les classes d'émissions de dioxyde de carbone ou de regroupements de ces classes d'émissions. | Code des impositions sur les biens et services | L421-218 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889864 | 2024-01-01 00:00:00 | bd77f4ee47071eda1730a1a7a33f02096cef262845ce11a891effc4ea79a88f5 | [
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L'arrêté prévu à l'article L. 421-204 peut prévoir que l'autorité compétente a la faculté de regrouper au sein d'une même catégorie fiscale plusieurs des subdivisions qu'il a déterminées en application de l'article L. 421-218 . | Code des impositions sur les biens et services | L421-219 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889866 | 2024-01-01 00:00:00 | 07516f6c3f19ed3eca7ac5274b0b3324ebf08d69e065ad7e2a7e772755ccda66 | [
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Le tarif d'infrastructure est, sur l'ensemble du réseau, décroissant lorsque le niveau d'exigence de la classe d'émissions de dioxyde de carbone croît. Pour les classes 2 à 5, le tarif d'infrastructure est égal au produit entre, d'une part, le tarif de la classe 1 et, d'autre part, un pourcentage déterminé par l'autorité compétente dans les limites inférieures et supérieures suivantes : CLASSE D'ÉMISSIONS DE DIOXYDE DE CARBONE POURCENTAGE APPLIQUÉ AU TARIF DE LA CLASSE 1 Classe 2 entre 85 % et 95 % Classe 3 entre 70 % et 85 % Classe 4 entre 50 % et 70 % Classe 5 entre 0 % et 50 % | Code des impositions sur les biens et services | L421-220 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889870 | 2024-01-01 00:00:00 | afd07e4ed3f246f5a766cbc013b1548132f1e81cb92e383acc9ceeddc409b5b5 | [
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Par dérogation à l'article L. 421-220 , le tarif d'infrastructure peut être indépendant de la classe d'émissions de dioxyde de carbone, lorsqu'un tarif des émissions de dioxyde de carbone est institué et que le pourcentage propre à ce tarif et mentionné à l'article L. 421-234 est au moins égal à 100 %. | Code des impositions sur les biens et services | L421-221 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889872 | 2024-01-01 00:00:00 | 47a08650d62a3d1b00cb384acf6f157ff9c63c63e6219d7cd191929a7b38bda5 | [
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L'autorité compétente peut instituer, après notification à la Commission européenne dans les conditions prévues à l' article L. 119-22 du code de la voirie routière , une modulation du tarif d'infrastructure sur une base horaire, journalière ou selon une période pluri-journalière pertinente afin de réduire la congestion des infrastructures, de minimiser les dommages qui leur sont causés, d'optimiser leur utilisation ou de renforcer la sécurité routière. | Code des impositions sur les biens et services | L421-222 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889876 | 2024-01-01 00:00:00 | 077b598a70bf4060217534579d169318474e051f4a0ccf69c31d64e3e1cfd12d | [
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Lorsque la modulation mentionnée à l'article L. 421-222 est mise en place pour réduire la congestion : 1° Le tarif appliqué pendant les périodes de congestion est supérieur à celui appliqué en dehors de ces périodes ; 2° La durée maximale pendant laquelle le tarif maximal est appliqué ne peut excéder six heures par jour. | Code des impositions sur les biens et services | L421-223 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889878 | 2024-01-01 00:00:00 | 3289a09a6816222903779ab26b6890439009897e27eae3319562410552560c33 | [
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Aucun des tarifs résultant de la modulation prévue à l'article L. 421-222 ne peut excéder 175 % du rapport entre le montant total des recettes mentionnées à l'article L. 421-227 et la distance totale parcourue par des poids lourds taxables sur le réseau. Ce rapport est évalué sur la base des estimations de trafic réalisées sur une année et rendues publiques avant la mise en œuvre de la modulation. | Code des impositions sur les biens et services | L421-224 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889880 | 2024-01-01 00:00:00 | d4b7e2fc3bf827dcf064598173ae3e624f3eb016ac14ef60796cc0be9420ba4e | [
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Le tarif d'infrastructure peut être réduit pour le poids lourd qui répond à l'une des conditions suivantes : 1° Il utilise fréquemment le réseau au sens précisé par l'autorité compétente ; 2° Il dispose de l'équipement de télépéage mentionné à l'article L. 421-253 ou, le cas échéant, de celui mentionné à l'article L. 421-254 . | Code des impositions sur les biens et services | L421-225 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889884 | 2024-01-01 00:00:00 | c46ddbd30e0b33c27a13ed8e37a7c8031a7275d8e8c02060df320c668545133f | [
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La réduction mentionnée à l'article L. 421-225 est proportionnée aux économies de frais administratifs induites pour le traitement des poids lourds qui relèvent de cet article par rapport aux autres poids lourds, dans la limite de 13 % du tarif auquel elle s'applique. | Code des impositions sur les biens et services | L421-226 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889886 | 2024-01-01 00:00:00 | d55e92f2eb730466631eae2f2535e1965ae8d9156865c8d2acb27e3ee1cdd086 | [
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Le tarif d'infrastructure est déterminé de manière à ce que les recettes qui en résultent sur l'ensemble du réseau n'excèdent pas les coûts de construction, d'entretien, d'exploitation et de développement de ce réseau, dans la mesure où ces coûts peuvent être attribués aux poids lourds taxables, majorés d'une rémunération du capital engagé ou d'une marge bénéficiaire conforme aux conditions de marché. Un arrêté conjoint du ministre chargé de l'économie et du ministre chargé de la voirie routière précise ces coûts, la méthode selon laquelle ils sont attribués aux poids lourds taxables et répartis entre les classes dont relèvent ces poids lourds. | Code des impositions sur les biens et services | L421-227 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889890 | 2024-01-01 00:00:00 | 851a0fe2af0aa4410f18bd9b28068cf0e4b6b081287a53c6b3b9b0f4b89bf818 | [
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Les modulations prévues aux sous-paragraphes 2 et 3 sont déterminées de manière à ne pas augmenter les recettes mentionnées à l'article L. 421-227 . Lorsque cette condition n'est pas remplie, elles sont modifiées dans les conditions prévues à l' article L. 119-18 du code de la voirie routière . Les pertes de recettes résultant des dispositions des sous-paragraphes 2 à 4 du paragraphe 2 de la présente sous-section ou du sous-paragraphe 4 du présent paragraphe ne sont pas prises en compte dans l'appréciation de la limite maximale des recettes résultant du même article L. 421-227 . | Code des impositions sur les biens et services | L421-228 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889892 | 2024-01-01 00:00:00 | da4fc48a755891f0c55f55167cfd24872c7cdc50e1987c158f07485a7afe2591 | [
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Les catégories fiscales du tarif de pollution atmosphérique sont constituées des classes mentionnées à l'article L. 421-204 , subdivisées selon les classes d'émissions de polluants Euro ou de regroupements de ces classes. L'arrêté prévu à l'article L. 421-204 peut prévoir que l'autorité compétente a la faculté de regrouper au sein d'une même catégorie fiscale plusieurs des subdivisions qu'il a déterminées en application du premier alinéa. | Code des impositions sur les biens et services | L421-229 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889898 | 2024-01-01 00:00:00 | 02864bc8d654d4db6d14b95ab98427058c89f45b220e8ed16526fc3709d09023 | [
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Sur l'ensemble du réseau, le tarif de pollution atmosphérique est croissant ou constant lorsque la valeur de référence figurant dans le tableau 1 de l'annexe III ter de la directive Eurovignette croît. Le tarif de pollution atmosphérique du poids lourd qui relève de la classe d'émissions de polluants Euros la plus exigeante est nul pendant un délai de quatre années à compter de l'entrée en vigueur du texte du droit de l'Union européenne qui a instauré cette classe. | Code des impositions sur les biens et services | L421-230 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889900 | 2024-01-01 00:00:00 | a6e3c4d16c939173d461007f3d8086efbfbe691c2afb2b676caa4b88e091c362 | [
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Le tarif de pollution sonore est identique pour tous les véhicules. Toutefois, l'arrêté prévu à l'article L. 421-204 peut prévoir que l'autorité compétente peut différencier ce tarif en fonction de catégories fiscales qu'il détermine à partir du niveau sonore des véhicules ou d'un paramètre caractérisant indirectement ce niveau sonore. Dans ce cas, le tarif est croissant avec le niveau sonore, sans que le montant plus élevé ne puisse excéder quatre fois le montant le moins élevé. | Code des impositions sur les biens et services | L421-231 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889904 | 2024-01-01 00:00:00 | 62411716b47710f120308fbe4aa3937409695f4230186ef1a3ca189afc9a64a4 | [
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L'autorité compétente peut prévoir un tarif de pollution sonore de jour et un tarif de nuit. | Code des impositions sur les biens et services | L421-232 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889906 | 2024-01-01 00:00:00 | 097fa9e2308aa8386ebc3ee2d3af88106dd9b30fedd008b2d2f1cf1ab094d820 | [
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Les catégories fiscales du tarif des émissions de dioxyde de carbone sont constituées des classes mentionnées à l'article L. 421-204 subdivisées selon les classes d'émissions de dioxyde de carbone ou de regroupements de ces classes. | Code des impositions sur les biens et services | L421-233 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889910 | 2024-01-01 00:00:00 | f6fa20f9a97273c805508d60482f4401fe5a238d85321f884546e623d19cfa7f | [
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Le tarif des émissions de dioxyde de carbone est égal, pour chaque catégorie fiscale, au produit entre, d'une part, la valeur maximale mentionnée à l'article L. 421-240 et, d'autre part, un pourcentage inférieur ou égal à 100 % déterminé par l'autorité compétente. | Code des impositions sur les biens et services | L421-234 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889912 | 2024-01-01 00:00:00 | 2a249783bee608e6dbb27556aeddaaab42a596d13b501e815390ac22be0515ac | [
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L'autorité compétente peut, dans des conditions déterminées par décret, instituer une exonération d'un ou plusieurs des tarifs pour coûts externes applicable aux sections de tarification pour lesquelles la taxation serait susceptible d'induire des comportements dont l'impact sur l'environnement, la santé publique ou la sécurité routière serait négatif. | Code des impositions sur les biens et services | L421-235 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889916 | 2024-01-01 00:00:00 | c8cbe5f2b086144edd4cfbd9f21056de283d229f048b846a7ab13b1679179a52 | [
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L'autorité compétente peut déterminer deux niveaux du tarif de pollution atmosphérique applicables respectivement aux axes en zone suburbaine et aux axes en zone interurbaine. Les axes en zone interurbaine s'entendent des sections de tarification traversant, sur plus de la moitié de leur distance, une ou plusieurs zones ayant une densité de population inférieure à 150 habitants par kilomètre carré. Les axes en zone suburbaine s'entendent des sections de tarification qui ne remplissent pas cette condition. L'autorité compétente peut, dans les mêmes conditions, déterminer deux niveaux du tarif de pollution sonore. | Code des impositions sur les biens et services | L421-236 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889918 | 2024-01-01 00:00:00 | 82463dec5b4ad96c4abbe710d291ad8776218c43f21b9ff1cf3dd0b1d7f008e1 | [
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L'autorité compétente peut instituer une majoration du tarif de pollution atmosphérique applicable à l'usage des sections de tarification situées en régions montagneuses ou autour des agglomérations lorsque les conditions géographiques et météorologiques propres à ces sections conduisent à une concentration de la pollution. Le tarif majoré est au plus égal au double du tarif non majoré. Elle peut prévoir une majoration du tarif de pollution sonore dans les mêmes conditions. | Code des impositions sur les biens et services | L421-237 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844664 | 2024-01-01 00:00:00 | 3506a35652fe822ac6002434ae248783595ff0ec6983730fc2caefad8cf98223 | [
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L'autorité compétente peut, après notification à la Commission européenne dans les conditions prévues à l' article L. 119-24 du code de la voirie routière , instituer une exonération du tarif de pollution atmosphérique applicable à l'usage de toute section de tarification répondant aux conditions cumulatives suivantes : 1° Elle comprend au moins un pont, un tunnel, ou un passage de col ; 2° L'application de ce tarif à cette section répond à l'un des critères suivants : a) Elle n'est pas techniquement possible ; b) Elle conduirait à détourner la circulation des poids lourds les plus polluants sur d'autres voies et un tel détournement aurait des impacts négatifs sur la sécurité routière ou la santé publique. | Code des impositions sur les biens et services | L421-238 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889922 | 2024-01-01 00:00:00 | 8c74930635209944cac6b3d7529e48a099c4a31a59eca98f6dda8bdebd0c26fd | [
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Le tarif de pollution atmosphérique et le tarif de pollution sonore sont, pour chaque catégorie fiscale, inférieurs ou égaux aux maxima déterminés par arrêté conjoint du ministre chargé de l'économie et du ministre chargé de la voirie routière pour cette catégorie fiscale. Pour chaque poids lourd, la somme des maxima du tarif de pollution atmosphérique et du tarif de pollution sonore est au plus égale à la valeur de référence de ce véhicule figurant au tableau 1 de l'annexe III ter de la directive Eurovignette. Toutefois, après notification à la Commission européenne dans les conditions prévues à l' article L. 119-25 du code de la voirie routière , il peut être retenu des maxima supérieurs à cette valeur de référence, dans la limite du coût marginal induit pour la société par la pollution atmosphérique et sonore. | Code des impositions sur les biens et services | L421-239 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889926 | 2024-01-01 00:00:00 | 8a4f1ff8329ab0946d14e7fd9f58c084d9b3baaccf87f8df1cda978f1a90ac85 | [
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Le tarif des émissions de dioxyde de carbone est, pour chaque catégorie fiscale, inférieur ou égal au maximum déterminé par arrêté conjoint du ministre chargé de l'économie et du ministre chargé de la voirie routière pour cette catégorie fiscale. Pour chaque poids lourd, ce maximum est au plus égal à la valeur de référence de ce véhicule figurant au tableau 1 de l'annexe III quater de la directive Eurovignette . Toutefois, après notification à la Commission européenne dans les conditions prévues à l' article L. 119-25 du code de la voirie routière , il peut être retenu des maxima supérieurs à ces valeurs de référence, dans la double limite d'un facteur deux et du coût, rapporté au véhicule et à la distance parcourue, des mesures qui peuvent être envisagées pour éviter les dommages induits par les émissions de dioxyde de carbone. | Code des impositions sur les biens et services | L421-240 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889928 | 2024-01-01 00:00:00 | 5dd69d6261cdef9a6dd62cb2e0618a817c928ee8e6d7e0579e2a257032aa0663 | [
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Les règles relatives à l'exigibilité de la taxe sur l'utilisation par les poids lourds de certaines voies du domaine public routier sont déterminées par les dispositions du titre IV du livre Ier et par celles de la présente sous-section. | Code des impositions sur les biens et services | L421-241 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889932 | 2024-01-01 00:00:00 | 16c5c4d37785abf8153862e4c15054e7584e7dbdd8997143152cbb89e14d8e20 | [
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La taxe devient exigible au moment où le poids lourd : 1° Entre sur le réseau, si la condition mentionnée au 1° de l'article L. 421-202 est remplie ; 2° Franchit un point de la section de tarification déterminé par l'autorité compétente, si cette même condition n'est pas remplie. | Code des impositions sur les biens et services | L421-242 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889934 | 2024-01-01 00:00:00 | 950c9a330c7849bb463b9b6b7956f46c05d53ecd41a0ac84a87c7e6e8e3ebb9c | [
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Les règles relatives aux personnes soumises aux obligations fiscales pour la taxe sur l'utilisation par les poids lourds de certaines voies du domaine public routier 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 | L421-243 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889938 | 2024-01-01 00:00:00 | ab42ffb5630136cde0aa39f24c0ab5956d7fb59e8bae38f569a895ce32050638 | [
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Le redevable de la taxe est : 1° Le propriétaire du poids lourd, sauf lorsque la condition mentionnée au 2° est remplie ; 2° Le locataire ou, le cas échéant, le sous-locataire du poids lourd, lorsque le poids lourd fait l'objet d'un contrat de crédit-bail ou d'un contrat de location. | Code des impositions sur les biens et services | L421-244 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889940 | 2024-01-01 00:00:00 | 00c9992d1cf3f2503185bddc2f78ad56dc2fcdac98088ec0698c050fa05beeaf | [
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Pour un ensemble de véhicules, le redevable est déterminé dans les conditions prévues à l'article L. 421-244 en fonction du seul véhicule tracteur. | Code des impositions sur les biens et services | L421-245 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889942 | 2024-01-01 00:00:00 | a5993585856dbcf515fe2c2c28ea3fa622ae99c18548484dc32eb7dcfe4f89d7 | [
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Le prestataire qui met à disposition l'équipement de télépéage dans les conditions prévues au 2° de l'article L. 421-253 remplit, au nom et pour le compte du redevable qui recourt à cet équipement, les obligations de déclaration et de paiement relatives au poids lourd concerné. | Code des impositions sur les biens et services | L421-246 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889944 | 2024-01-01 00:00:00 | d10c3c926d76e36c464b93cbffec51a4d17d37499ed11de4e82f77735e54ac0f | [
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Par dérogation à l' article L. 154-1 , la collecte de la taxe par un tiers est réalisée dans les conditions prévues par les dispositions du paragraphe 1 de la sous-section 1 de la section 5 du chapitre III du titre III du livre III de la troisième partie du code général des collectivités territoriales . | Code des impositions sur les biens et services | L421-246-1 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637693 | 2024-01-01 00:00:00 | d3c849349020012ad9fe3c3235ff95662f7df20e25d3dd642c14e08552a8ef76 | [
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Les règles relatives à la constatation de la taxe sur l'utilisation par les poids lourds de certaines voies du domaine public routier 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 | L421-247 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889948 | 2024-01-01 00:00:00 | 79d108f4c4a1afc534e39cf13c9ddb310096f30c88c265036e841bd9e09494bf | [
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Par dérogation à l'article L. 161-1 , la taxe est constatée par l'autorité compétente selon les modalités qu'elle détermine. | Code des impositions sur les biens et services | L421-248 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889952 | 2024-01-01 00:00:00 | 039292cb889ec34f1ac424f6697b51701b523c05e6412565dc858a1be8b6dd32 | [
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La taxe est constatée à partir des données paramétrées dans l'équipement de télépéage mentionné à l'article L. 421-253 ou, le cas échéant, de celui mentionné à l'article L. 421-254 , ainsi que des informations collectées au moyen de ce dernier. Toutefois, dans le cas prévu à l'article L. 421-256 , la taxe est constatée à partir des éléments de la déclaration prévue au même article. | Code des impositions sur les biens et services | L421-249 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889954 | 2024-01-01 00:00:00 | 3c3d77c1faac1ffbf613a52fa8dda13cc5fce70718b11d4f377ca2743941ce14 | [
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Lorsqu'il ne peut être justifié des caractéristiques du poids lourd ayant une incidence sur le tarif, il est retenu le niveau de tarif le plus élevé dont le poids lourd considéré est susceptible de relever. | Code des impositions sur les biens et services | L421-250 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889956 | 2024-01-01 00:00:00 | 572b51ec2814ab7081d57178ed8b8f52814677e15c1b08d519915273dd3fb928 | [
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Le redevable accède à l'état récapitulatif des trajets taxés et au détail de la tarification retenue selon des modalités déterminées par décret. | Code des impositions sur les biens et services | L421-251 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889958 | 2024-01-01 00:00:00 | ddf7697b50c1fb4cff1badf5ac998caa4ae634a23eaab0cfb90363b11feac867 | [
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L'équipement de télépéage s'entend de tout équipement électronique embarqué du système européen de télépéage régi par la section 1 du chapitre X du titre Ier du code de la voirie routière. | Code des impositions sur les biens et services | L421-252 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889962 | 2024-01-01 00:00:00 | 25d7728493ba41936b848f2ad48f039519774a0c12418993bbf08ff49ddf7cd9 | [
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Le poids lourd qui emprunte le réseau dispose d'un équipement de télépéage qui répond aux conditions cumulatives suivantes : 1° Il permet l'enregistrement automatique des éléments nécessaires à la constatation de la taxe ; 2° Il est mis à disposition, dans le cadre d'un contrat conclu à cet effet, par un prestataire du service européen de télépéage ayant conclu une convention avec l'autorité compétente dans les conditions prévues à l'article L. 3333-17 du code général des collectivités territoriales ; 3° Il est interopérable avec les systèmes électroniques de perception du péage utilisés sur le réseau autoroutier national concédé. | Code des impositions sur les biens et services | L421-253 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889964 | 2024-01-01 00:00:00 | af87b3908e7a396d67bfe5d663dc7ee9651f3c89f1666ea08cc8e1a841f9b481 | [
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L'autorité compétente peut autoriser qu'un poids lourd soit doté, à la place de l'équipement de télépéage mentionné à l'article L. 421-253 , d'un équipement de télépéage répondant à la condition mentionnée au 1° du même article et qu'elle met à disposition. | Code des impositions sur les biens et services | L421-254 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889966 | 2024-01-01 00:00:00 | 1f45cfda87a700eb21ec5d4bcd19fac1e476e71d7e8ea0dea7fe88c9995bcef6 | [
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L'autorité compétente détermine les éléments suivants : 1° Les conditions dans lesquelles sont déclarées les caractéristiques du poids lourd équipé qui sont nécessaires au paramétrage de l'équipement de télépéage ; 2° Les conditions, y compris financières, dans lesquelles l'équipement mentionné à l'article L. 421-253 et, le cas échéant, celui mentionné à l'article L. 421-254 sont mis à la disposition du redevable. | Code des impositions sur les biens et services | L421-255 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889968 | 2024-01-01 00:00:00 | b3d9a63f45db9d932a9a2769a959df0fd963e8a63846293a708385e818d07266 | [
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L'autorité compétente peut instituer une dispense de l'obligation de disposer d'un équipement électronique embarqué, lorsqu'une déclaration précisant les caractéristiques du poids lourd et du trajet est déposée dans un délai minimal préalable au fait générateur. L'autorité compétente détermine le contenu de cette déclaration, les conditions dans lesquelles elle peut être déposée, annulée ou rectifiée, ainsi que le délai minimal entre son dépôt ou sa rectification et la réalisation du fait générateur. | Code des impositions sur les biens et services | L421-256 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889970 | 2024-01-01 00:00:00 | dd33a98fa9e5a127274a06704b8a929a1e25a1391c3df91715dfbb7b30669180 | [
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Les dispositions de la présente sous-section ne s'appliquent pas aux poids lourds exonérés de l'ensemble des tarifs en application des dispositions des sous-paragraphes 2 à 4 du paragraphe 2 de la sous-section 3 . L'autorité compétente peut également prévoir qu'elles ne s'appliquent pas à tout ou partie des poids lourds pour lesquels le montant de la taxe est nul, du fait de l'application combinée de ces mêmes dispositions et de celles des paragraphes 3 et 4 de la même sous-section 3 . | Code des impositions sur les biens et services | L421-257 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844660 | 2024-01-01 00:00:00 | ea1c7b4b8997ae61029dd13e503c0b5f1f998c98d7c979fd638c68a0d58b4c51 | [
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Les règles relatives au paiement de la taxe sur l'utilisation par les poids lourds de certaines voies du domaine public routier sont déterminées par le titre VII du livre Ier ainsi que par celles de la présente sous-section. | Code des impositions sur les biens et services | L421-258 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889976 | 2024-01-01 00:00:00 | be0011e506ccdb04594bd10cd3afc59d22abf105c4ad69ffddc7e47bca129743 | [
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Par dérogation à l'article L. 171-1 , les échéances de paiement et les modalités selon lesquelles les sommes dues sont acquittées, régularisées ou, le cas échéant, remboursées sont déterminées par l'autorité compétente. | Code des impositions sur les biens et services | L421-259 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889978 | 2024-01-01 00:00:00 | c9a4d76b9eff4bd20f011bce888cdc4e4f9e708657e879c7253e0cde29a1cb1a | [
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Dans le cas prévu à l'article L. 421-256 , le paiement de la taxe donne lieu au versement d'un acompte unique lors du dépôt de la déclaration mentionnée au même article. Par dérogation à l'article L. 172-3 , les éléments mentionnés aux 1°, 2° et 4° de cet article sont déterminés par l'autorité compétente. L'article L. 172-4 n'est pas applicable. | Code des impositions sur les biens et services | L421-260 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889980 | 2024-01-01 00:00:00 | 081a5ab5eb2a678f8ed2d3177379ef6ceb67d0b5b7662b5e344831036f67eb28 | [
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Sont solidairement tenus au paiement de la taxe, lorsqu'ils ne sont pas redevables : 1° Toute personne morale utilisatrice du poids lourd ; 2° Le conducteur du poids lourd ; 3° Le propriétaire du poids lourd ; 4° Le locataire du poids lourd. | Code des impositions sur les biens et services | L421-261 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889982 | 2024-01-01 00:00:00 | b179f2d98d7543dd20f7630a7c4a44c7335e11ed844c684f4d8c6d07f883a3b5 | [
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Les règles relatives à la gestion, au recouvrement, au contrôle et aux sanctions applicables aux taxes sur l'utilisation de certaines voies du domaine public routier par les poids lourds sont régies : 1° Par les dispositions suivantes du code général des collectivités territoriales : a) L'article L. 1617-5 ; b) La section 5 du chapitre III du titre III du livre III de la troisième partie , lorsque la Collectivité européenne d'Alsace ou un autre département est l'autorité compétente ; c) La section 3 bis du chapitre II du titre III du livre III de la quatrième partie , lorsque la région est l'autorité compétente ; 2° Par les dispositions du titre III du livre des procédures fiscales applicables aux taxes sur le chiffre d'affaires. | Code des impositions sur les biens et services | L421-262 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047889986 | 2024-01-01 00:00:00 | 6abb3e65b58260a85815683409a10afc29407bb6c807ad9f666d759a248becce | [
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L'affectation du produit des taxes sur l'utilisation de certaines voies du domaine public routier par les poids lourds est déterminée par les dispositions suivantes : 1° Le 8° du b de l'article L. 3332-1 du code général des collectivités territoriales , lorsque la Collectivité européenne d'Alsace ou un autre département est l'autorité compétente ; 2° Le 12° de l'article L. 4331-2 du même code, lorsque la région est l'autorité compétente. | Code des impositions sur les biens et services | L421-263 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844654 | 2024-01-01 00:00:00 | 8dcbecb618b41172a374c0a3bbf3867ecbb23639d93b9fd41554e9f57c0c3284 | [
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Les aéronefs s'entendent au sens du premier alinéa de l'article L. 6100-1 du code des transports. | Code des impositions sur les biens et services | L422-1 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602787 | 2022-01-01 00:00:00 | a825f4b712eaa3c13f2938caac6c1981d92a91f48a84fb534afac761a02e52ec | [
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Les aérodromes, groupements d'aérodromes et classes d'aérodromes et de groupements d'aérodromes s'entendent au sens respectivement des articles L. 6300-1 , L. 6328-1 et L. 6328-2 du code des transports. | Code des impositions sur les biens et services | L422-2 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602785 | 2022-01-01 00:00:00 | cf5e11cbcb4c5ccb06e7aba7487256ba09c906de981d509ba4c166da70ca9f69 | [
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Un passager s'entend de toute personne âgée d'au moins deux ans embarquée à bord d'un aéronef et dont la présence n'est pas justifiée par le bon déroulement du vol ou l'exécution des opérations inhérentes au vol. | Code des impositions sur les biens et services | L422-3 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602781 | 2022-01-01 00:00:00 | 78e4700a10da92b53dde0752d0bb142610bc1c639daf58bf4c4cd6e6de7ee72e | [
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Les marchandises s'entendent du fret et du courrier, à l'exclusion des bagages des passagers et des unités de chargement. | Code des impositions sur les biens et services | L422-4 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602779 | 2022-01-01 00:00:00 | 273aaf25738352c701bad2bd16fbaf038183d9504b3c8a3511d7a69aba3816da | [
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Le vol commercial de transport aérien s'entend de tout mouvement d'un aéronef exploité dans le cadre d'une activité économique et ayant pour objet d'acheminer, pour le compte d'autrui, des passagers ou des marchandises d'un point d'origine à un point de destination différent de ce point d'origine. Toutefois, ne sont pas des vols commerciaux les mouvements d'aéronefs réalisés aux fins d'une évacuation sanitaire d'urgence. | Code des impositions sur les biens et services | L422-5 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602775 | 2022-01-01 00:00:00 | 4820b59945d22f90e5d6beaea3fcd037155a3839fb2b904931731adbba3a0e96 | [
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Le débarquement et l'embarquement en transit direct d'un passager ou d'une marchandise s'entendent de ceux résultant des événements suivants : 1° Une escale de courte durée de l'aéronef, ce dernier étant identifié au décollage et à l'atterrissage par le même numéro de vol ; 2° La reprise du vol à la suite d'un atterrissage d'urgence en cas de force majeure. | Code des impositions sur les biens et services | L422-6 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602773 | 2022-01-01 00:00:00 | 844f2e512888afd10911034504cd6ea79c1a42192c4cee78b08df5fc3200ff12 | [
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La correspondance s'entend de toute situation, autre que le transit direct, où un passager ou une marchandise est, sur un même aérodrome, débarqué d'un aéronef puis embarqué à bord d'un aéronef lorsque les conditions suivantes sont cumulativement remplies : 1° Cette situation intervient au cours de l'acheminement du passager ou de la marchandise par la voie aérienne ; 2° L'aérodrome de destination finale et l'aérodrome de provenance initiale sont distincts et ne font pas partie du même système aéroportuaire constitué des aérodromes de Paris-Le Bourget, Paris-Orly et Paris-Charles de Gaulle ; 3° Le délai entre les heures programmées de l'atterrissage et du décollage de l'aéronef n'excède pas vingt-quatre heures. | Code des impositions sur les biens et services | L422-7 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602771 | 2022-01-01 00:00:00 | b494c28643cc73f7d2f28f9eafacafece13d4ba0aa3277c6effa11a7a58661df | [
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Est assimilé à un embarquement en transit l'embarquement en correspondance intervenant au cours d'un service aérien intérieur à la Polynésie française ou à la Nouvelle-Calédonie. | Code des impositions sur les biens et services | L422-8 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602769 | 2022-01-01 00:00:00 | 49307b21e1d74399fd90ee1d11dc10340c5e8c6c620d2682368fae1d3f8af131 | [
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Lorsque le paramètre d'une imposition prévue par le présent chapitre est indexé sur un indice, un arrêté conjoint du ministre chargé du budget et du ministre chargé de l'aviation civile constate la valeur de ce paramètre. | Code des impositions sur les biens et services | L422-9 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602765 | 2022-01-01 00:00:00 | 4197045d5fe3de7d83ab77abde4251b022d8e6a1d45c42961785bea545d36539 | [
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Lorsque le paramètre d'une imposition prévue par le présent chapitre est indexé sur l'inflation, ce paramètre est révisé au 1er avril de chaque année civile dans une proportion égale au taux prévisionnel de croissance de l'indice des prix à la consommation hors tabac annexée au projet de loi de finances de cette même année civile. Cette évolution ne peut être négative. | Code des impositions sur les biens et services | L422-10 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602763 | 2022-01-01 00:00:00 | 63f56def385589bf814c803a228d854098684b8cab1f0672dbddf0bc7c7d9624 | [
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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 . Par dérogation à l'article L. 152-3 , le représentant unique pour les taxes prévues par le présent chapitre peut être différent de celui désigné pour les autres impositions prévues par le présent code ou de celui mentionné à l' article 302 decies du code général des impôts . | Code des impositions sur les biens et services | L422-11 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602759 | 2022-01-01 00:00:00 | bacebeb5a3988aefa0f1c9c09b621ed38b8bd9399eeb4c93790bde0dfb803bb2 | [
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Pour les impositions prévues par le présent chapitre, les règles relatives aux compétences des agents de l'administration sont déterminées par les dispositions suivantes : 1° L'article L. 6431-6 du code des transports ; 2° Le IV de l' article 125 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991. | Code des impositions sur les biens et services | L422-12 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602755 | 2022-01-01 00:00:00 | e88a97e5410331e8f0584b4f15bf90dd2d1b77510c1f437bff5b60d31e7e48c7 | [
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Les règles relatives aux éléments taxables et aux territoires de la taxe sur le transport aérien de passagers sont déterminées par les dispositions du titre Ier du livre Ier , par celles de la sous-section 1 de la section 1 du présent chapitre et par celles de la présente sous-section . | Code des impositions sur les biens et services | L422-13 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196635 | 2022-08-18 00:00:00 | 0e4d65d563f6ac2b613e67538fb4947a36a356ea103dc7062711bfbf6ee08c06 | [
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Est soumis à la taxe tout embarquement sur le territoire de taxation mentionné à l'article L. 422-16 de passagers à bord d'un aéronef réalisant un vol commercial, autres qu'en transit direct. En Corse, est également soumis à la taxe tout débarquement de passagers d'un aéronef réalisant un vol commercial, autre qu'en transit direct. | Code des impositions sur les biens et services | L422-14 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196631 | 2022-08-18 00:00:00 | 5bea1386960b246d936e56c7624ff7370232d19d72e8b0024348520da7caf29c | [
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Les destinations finales des passagers sont regroupées en deux catégories : 1° Les destinations européennes et assimilées, qui comprennent : a) Le territoire métropolitain et les territoires mentionnés à l' article 72-3 de la Constitution ; b) Les territoires des autres Etats membres de l'Union européenne, y compris, par dérogation à l'article L. 112-3 , la partie qui n'est pas comprise dans le territoire douanier européen ; c) Les territoires des Etats parties à l'accord sur l'Espace économique européen ; d) Les territoires des autres Etats dont le principal aérodrome desservant sa capitale est situé à une distance inférieure à 1 000 kilomètres de l'aéroport Paris-Charles de Gaulle. La liste de ces Etats est constatée par arrêté du ministre chargé de l'aviation civile ; 2° Les destinations tierces, qui comprennent celles qui ne relèvent pas du 1° du présent article. A cette fin, le lieu de destination finale du passager s'entend du premier débarquement programmé, au cours du service aérien, qui n'est ni en transit, ni en correspondance. | Code des impositions sur les biens et services | L422-15 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602745 | 2022-01-01 00:00:00 | 06984ec7e5ae31c9dbc0a8e274a299f0f405487a6445c9dc3671f5603bc840c2 | [
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Le territoire de taxation comprend, outre le territoire unique mentionné à l'article L. 411-5 , les territoires des collectivités suivantes : 1° Saint-Barthélemy ; 2° Saint-Martin ; 3° Nouvelle-Calédonie ; 4° Polynésie française. Les dispositions du présent code relatives à la taxe sur le transport aérien de passagers sont applicables dans les collectivités mentionnées aux 1° à 4°. | Code des impositions sur les biens et services | L422-16 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196627 | 2022-08-18 00:00:00 | a819f3d81af511c74bcc2f62c0c14dd3b4ab24017ff4b8f66ee1d21fa70c448e | [
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Les règles relatives au fait générateur de la taxe sur le transport aérien de passagers sont déterminées par les dispositions du titre Ier du livre Ier et par celles de la présente sous-section. | Code des impositions sur les biens et services | L422-17 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602739 | 2022-01-01 00:00:00 | 9d65c7a5f3ce4582008581833ab40642fa3a2a9762a9a61d11088c29ae6a23b3 | [
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Le fait générateur de la taxe est constitué par tout embarquement ou débarquement mentionné à l'article L. 422-14 . Il est réputé intervenir, selon le cas, au moment du décollage ou de l'atterrissage de l'aéronef. | Code des impositions sur les biens et services | L422-18 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637660 | 2024-01-01 00:00:00 | d6b9925bb37623ef085e09e471a9d04f85f1bd9f47e8bef19063f9c561f6dfc4 | [
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Les règles relatives au montant de la taxe sur le transport aérien de passagers 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 | L422-19 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602733 | 2022-01-01 00:00:00 | 95be828522e8415a04eb3eb3738a3f6207a3047f9c539110f05ed0f5c88710cc | [
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Le montant de la taxe est égal, pour chaque embarquement constitutif d'un fait générateur, à la somme des tarifs suivants : 1° Le tarif de l'aviation civile déterminé dans les conditions prévues à l'article L. 422-21 ; 2° Le tarif de solidarité déterminé dans les conditions prévues à l'article L. 422-22 ; 3° Le tarif de sûreté et de sécurité déterminé dans les conditions prévues à l'article L. 422-23 ; 4° Le tarif de péréquation aéroportuaire déterminé dans les conditions prévues à l'article L. 422-24 . | Code des impositions sur les biens et services | L422-20 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602729 | 2022-01-01 00:00:00 | b82f20730502f8e2428d9a245a043e45364d0a61034cedc726225a6dccad1f4c | [
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Le tarif de l'aviation civile prévu au 1° de l'article L. 422-20 est égal, pour l'année 2021, aux montants suivants : DESTINATION FINALE TARIF EN 2021 (€) Européenne ou assimilée 4,66 Tierce 8,37 A compter de 2022, ce tarif est indexé sur l'inflation dans les conditions prévues par la sous-section 2 de la section 1 du présent chapitre . | Code des impositions sur les biens et services | L422-21 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602727 | 2022-01-01 00:00:00 | dff99a841c8b81f89d875b233be6bbe20c4351a03b9f05176c750935ab1ce244 | [
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Le tarif de solidarité prévu au 2° de l'article L. 422-20 est déterminé par arrêté conjoint du ministre chargé du budget et du ministre chargé de l'aviation civile dans les limites inférieures et supérieures suivantes, qui sont fonction de la destination finale du passager et des services additionnels dont le passager bénéficie à bord, sans supplément de prix par rapport à d'autres passagers : DESTINATION FINALE SERVICES ADDITIONNELS À BORD DONT BÉNÉFICIE LE PASSAGER, SANS SUPPLÉMENT DE PRIX, PAR RAPPORT À D'AUTRES PASSAGERS MINIMUM (€) MAXIMUM (€) Européenne ou assimilée Aucun service additionnel 1,13 2,63 Présence de services additionnels 11,27 20,27 Tierce Aucun service additionnel 4,51 7,51 Présence de services additionnels 45,07 63,07 Le passager est réputé bénéficier des services additionnels mentionnés aux deux premiers alinéas du présent article lorsqu'il peut bénéficier, sur au moins l'un des tronçons compris entre le point d'embarquement initial et le point de débarquement terminal, sans supplément par rapport au prix initialement convenu, de services à bord auxquels l'ensemble des passagers ne peut accéder sans un tel supplément. A cette fin, les points d'embarquement initial et de débarquement final s'entendent respectivement du premier et du dernier d'entre eux qui ne sont ni en correspondance, ni en transit. | Code des impositions sur les biens et services | L422-22 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196623 | 2022-08-18 00:00:00 | 0a51e149c0282202177e3453ca68a2ad13a8036e949469bd603ebd36ce52c848 | [
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Le tarif de sûreté et de sécurité prévu au 3° de l'article L. 422-20 est déterminé, pour chaque aérodrome ou groupement d'aérodromes des classes 1 à 3 au sens de l'article L. 6328-2 du code des transports, de manière à ce que le produit qui en résulte couvre, en complément du produit de la taxe sur le transport aérien de marchandises mentionnée à l'article L. 422-41 et compte tenu des besoins en financement de son exploitation, les coûts mentionnés à l'article L. 6328-3 du code des transports. Il est déterminé par arrêté conjoint du ministre chargé du budget et du ministre chargé de l'aviation civile entre les limites inférieures et supérieures suivantes, en fonction de la classe dont relève l'aérodrome ou le groupement d'aérodromes : CLASSE DE L'AÉRODROME OU DU GROUPEMENT D'AÉRODROMES MINIMUM (€) MAXIMUM (€) 1 4,3 11,8 2 3,5 9,5 3 2,6 17,20 Ce tarif est nul pour les aérodromes ou groupements d'aérodromes de la classe 4. | Code des impositions sur les biens et services | L422-23 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048834290 | 2024-04-01 00:00:00 | 106954446b684f5b48136228fa47072b1877070e0d30e846b77c1eb2b67996a6 | [
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Le tarif de péréquation aéroportuaire prévu au 4° de l'article L. 422-20 est identique pour l'ensemble des aérodromes et groupements d'aérodromes des classes 1 à 3. Il est déterminé par arrêté conjoint du ministre chargé du budget et du ministre chargé de l'aviation civile dans la limite supérieure de 1,25 €. Ce tarif est nul pour les aérodromes ou groupements d'aérodromes de la classe 4. | Code des impositions sur les biens et services | L422-24 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602721 | 2022-01-01 00:00:00 | 897f21556c5c166193f0064c344e152dbbf926e27bf7b5eece1c9bbadbdcaf52 | [
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Tout embarquement en correspondance au sens de l'article L. 422-7 fait l'objet : 1° D'une exonération des tarifs de l'aviation civile et de solidarité prévus respectivement aux 1° et 2° de l'article L. 422-20 ; 2° D'une minoration comprise entre 60 % et 85 % du tarif de sûreté et de sécurité prévu au 3° du même article L. 422-20. Le taux de la minoration est déterminé par arrêté conjoint du ministre chargé du budget et du ministre chargé de l'aviation civile ; 3° D'une exonération du tarif de péréquation aéroportuaire prévu au 4° dudit article L. 422-20. | Code des impositions sur les biens et services | L422-25 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844907 | 2024-04-01 00:00:00 | 2c8bbaff8f8ff361eb473563f930d63c94f8b8118f692c76499b7d0a2709c576 | [
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Pour tout embarquement au départ de l'aéroport de Bâle-Mulhouse à bord d'aéronefs exploités sous couvert d'une autorisation de trafic délivrée par la Confédération suisse, les tarifs de l'aviation civile et de solidarité prévus respectivement aux 1° et 2° de l'article L. 422-20 sont remplacés par un tarif unique. Ce tarif est égal au quotient entre, d'une part, le montant des coûts déterminés dans les conditions constatées par l'arrêté prévu à l'article L. 6324-2 du code des transports et, d'autre part, le nombre de passagers embarqués au départ de cet aéroport à bord des aéronefs mentionnés au premier alinéa du présent article. Il ne peut excéder le montant du tarif de l'aviation civile prévu à l'article L. 422-21 pour les destinations européennes et assimilées. Un arrêté conjoint des ministres chargés du budget et de l'aviation civile détermine ce tarif, après avis de l'organe délibérant compétent de la personne morale gestionnaire de l'aérodrome. | Code des impositions sur les biens et services | L422-26 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196611 | 2022-08-18 00:00:00 | 86371711a328bc94647ba5496927d8ca85b37905c45746293a153f27c8d3ed44 | [
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Les embarquements à Saint-Barthélemy et à Saint-Martin sont exonérés du tarif de solidarité prévu au 2° de l'article L. 422-20 . | Code des impositions sur les biens et services | L422-27 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602709 | 2022-01-01 00:00:00 | 2bd37c5b3867ae4f90d58bb15d79f2f8ac4108779aa4192caa5ce4cf79abb844 | [
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Les embarquements en Nouvelle-Calédonie et en Polynésie française sont exonérés des tarifs de l'aviation civile et de solidarité prévus respectivement au 2° de l'article L. 422-20 . | Code des impositions sur les biens et services | L422-28 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602707 | 2022-01-01 00:00:00 | 82878224f32c5813b8ecb599e328cc91e9ff4aad16f5120014d85370e8a5d6c0 | [
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Tout embarquement ou débarquement en Corse constitutif d'un fait générateur fait l'objet d'une majoration lorsqu'un billet a été émis à titre onéreux. Le montant de la majoration est déterminé par la collectivité de Corse dans la limite de 4,57 €. Il peut être modulé selon la distance du vol. | Code des impositions sur les biens et services | L422-29 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602705 | 2022-01-01 00:00:00 | c5a7883c8c62dc37bb6a94ce9a08584898bbc72874a47c879222aeb368732d10 | [
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Tout embarquement en Guadeloupe, en Guyane, en Martinique, à Mayotte ou à La Réunion constitutif d'un fait générateur fait l'objet d'une majoration lorsqu'un billet a été émis à titre onéreux. Le montant de la majoration est déterminé par la région où se produit l'embarquement dans la limite de 4,57 €. Il peut être modulé selon la distance du vol. | Code des impositions sur les biens et services | L422-30 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602703 | 2022-01-01 00:00:00 | c3439d1d0fe448456fd37487a2f442b9e2520ecbd275c7778ebe7cd988aa3ad9 | [
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Les règles relatives à l'exigibilité de la taxe sur le transport aérien de passagers sont déterminées par les dispositions du titre IV du livre Ier . | Code des impositions sur les biens et services | L422-31 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196603 | 2022-08-18 00:00:00 | 549e5f8258aafd81815d6cb0f25f019a067f4216e12b87ee507f5a2b841cf067 | [
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Les règles relatives aux personnes soumises aux obligations fiscales pour la taxe sur le transport aérien de passagers sont déterminées par les dispositions du titre IV du livre Ier , par celles de la sous-section 2 de la section 1 du présent chapitre et par celles de la présente sous-section . | Code des impositions sur les biens et services | L422-32 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602695 | 2022-01-01 00:00:00 | 43e36c6e181ce60e5d69bd44fa241330b30c5c6ac26f17d36f44ae79824d2167 | [
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Est redevable de la taxe la personne qui exploite l'aéronef à bord duquel sont réalisés les embarquements et débarquements constitutifs d'un fait générateur. | Code des impositions sur les biens et services | L422-33 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637645 | 2024-01-01 00:00:00 | 3cb4ead8bf1783f5229dc00e47aa8924307bd23d740a0cc9592215bf8f5ee9f4 | [
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] |
L'article L. 422-11 n'est applicable ni au tarif unique de l'aéroport de Bâle-Mulhouse prévu à l'article L. 422-26 , ni aux majorations en Corse et en outre-mer prévues respectivement aux articles L. 422-29 et L. 422-30 . | Code des impositions sur les biens et services | L422-34 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602691 | 2022-01-01 00:00:00 | 1bbc7b2f148d486174b6b03f7f7825919cc1eec604a6c2e5cfae987009deabfb | [
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Les règles relatives à la constatation de la taxe sur le transport aérien de passagers sont déterminées par les dispositions du titre VI du livre Ier . | Code des impositions sur les biens et services | L422-35 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602687 | 2022-01-01 00:00:00 | ef623cd1d967f17a542db3c8596b889dafa64c7b708bcd25fd647179b94720ee | [
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Les règles relatives au paiement de la taxe sur le transport aérien de passagers sont déterminées par les dispositions du titre VII du livre Ier . | Code des impositions sur les biens et services | L422-36 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602683 | 2022-01-01 00:00:00 | 5ea30b12b72ec3d42fd34e763d8312c4f3bdb51c167faf5466730429381e111f | [
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Les règles relatives au contrôle, au recouvrement et au contentieux de la taxe sur le transport aérien de passagers sont déterminées par les dispositions du titre VIII du livre Ier , par celles de la sous-section 3 de la section 1 du présent chapitre et par celles de la présente sous-section . | Code des impositions sur les biens et services | L422-37 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602679 | 2022-01-01 00:00:00 | 4f2b590ca7e15245e6eb9489355ab2c87ec4c801d916926deb4c423a1264d66d | [
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L'article L. 422-12 n'est applicable ni au tarif propre à l'aéroport de Bâle-Mulhouse prévu à l'article L. 422-26 , ni aux majorations en Corse et en outre-mer prévues respectivement aux articles L. 422-29 et L. 422-30 . | Code des impositions sur les biens et services | L422-38 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602677 | 2022-01-01 00:00:00 | 1925dd4e980aec15a01a041c64792db36476028a8602854b7c2c3772e0f8280f | [
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] |
Par dérogation à l'article L. 180-1 , pour les éléments mentionnés à cet article, la majoration en outre-mer prévue à l'article L. 422-30 est régie par les dispositions du code des douanes . | Code des impositions sur les biens et services | L422-39 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602675 | 2022-01-01 00:00:00 | 45e0aefb5169c33033dd7fbdde423feb23c357d092a640eff3ada99b8024aeb0 | [
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L'affectation du produit de la taxe sur le transport aérien de passagers est déterminée par les dispositions suivantes : 1° S'agissant du tarif de l'aviation civile prévu au 1° de l'article L. 422-20 et du tarif unique de l'aéroport de Bâle-Mulhouse prévu à l'article L. 422-26 , le a du 1° du III de l' article 125 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991 ; 2° S'agissant du tarif de solidarité prévu au 2° du même article L. 422-20 : a) Le troisième alinéa du I de l' article 22 de la loi n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 ; b) Le 1° de l'article L. 1512-20 du code des transports ; c) Le b du 1° du III de l' article 125 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991 ; 3° S'agissant du tarif de sûreté et de sécurité prévu au 3° du même article L. 422-20, le a du 1° de l'article L. 6328-4 du code des transports ; 4° S'agissant du tarif de péréquation aéroportuaire prévu au 4° du même article L. 422-20, le 2° du même article L. 6328-4 du code des transports ; 5° S'agissant de la majoration en Corse prévue à l'article L. 422-29 , le 2° de l'article L. 4425-22 du code général des collectivités territoriales ; 6° S'agissant de la majoration en outre-mer prévue à l'article L. 422-30 : a) Le 6° du a de l'article L. 4331-2 du code général des collectivités territoriales ; b) Le 1° de l'article L. 2563-1-1 du même code. | Code des impositions sur les biens et services | L422-40 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602671 | 2022-01-01 00:00:00 | f5d6ae539304320154528665a34eeb04760c1ae163604e6f045ea11eef2ae3f3 | [
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Les règles relatives à la taxe sur le transport aérien de marchandises sont déterminées par les dispositions 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 | L422-41 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196599 | 2022-08-18 00:00:00 | fa106f72adeef5aef13d74de51e3f7e51aaa69e6281ed39c766447755cf04ec8 | [
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Est soumis à la taxe tout embarquement sur le territoire de taxation mentionné à l'article L. 422-43 de marchandises à bord d'un aéronef réalisant un vol commercial, à l'exception de ceux en transit direct. | Code des impositions sur les biens et services | L422-42 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602665 | 2022-01-01 00:00:00 | ed803294f68908aa508d13662faca5456695d85e0f41764d7196a0f338cb047b | [
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Le territoire de taxation comprend, outre le territoire unique mentionné à l'article L. 411-5 , les territoires des collectivités suivantes : 1° Saint-Barthélemy ; 2° Saint-Martin ; 3° Nouvelle-Calédonie ; 4° Polynésie française. Les dispositions du présent code relatives à la taxe sur le transport aérien de marchandises sont applicables dans les collectivités mentionnées aux 1° à 4°. | Code des impositions sur les biens et services | L422-43 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196595 | 2022-08-18 00:00:00 | b1c67c7df0159360c326108c1732eefd45404a9353b724205746fed87674ed01 | [
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] |
Le fait générateur de la taxe est constitué par tout embarquement mentionné à l'article L. 422-42 . Il est réputé intervenir au moment du décollage de l'aéronef. | Code des impositions sur les biens et services | L422-44 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637656 | 2024-01-01 00:00:00 | 64de47173634a4ae1c5d58216ff6827df6291cde238eac29d3b1e4a31c71b702 | [
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Le montant de la taxe est égal au produit de la masse mensuelle des marchandises, exprimée en tonnes, par la somme des termes suivants : 1° Un tarif de l'aviation civile fixé, pour l'année 2021, à 1,38 € par tonne. A compter de 2022, ce tarif est indexé sur l'inflation dans les conditions prévues à la sous-section 2 de la section 1 du présent chapitre ; 2° Un tarif de sûreté et de sécurité égal à 1 € par tonne et propre aux aérodromes et groupements d'aérodromes des classes 1 à 3 au sens de l'article L. 6328-2 du code des transports. La masse prise en compte est, pour chaque redevable, arrondie à l'unité inférieure sur une base mensuelle. | Code des impositions sur les biens et services | L422-45 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602659 | 2022-01-01 00:00:00 | e13d2ff16c9ef9125f6cf41a70b1a14896927ee8528ad2b299cad4d4362e9707 | [
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Est exonéré du tarif unitaire mentionné au 1° de l'article L. 422-45 tout embarquement au départ des lieux suivants : 1° L'aéroport de Bâle-Mulhouse lorsque l'embarquement est effectué à bord d'aéronefs opérant des services aériens sous couvert d'une autorisation de trafic délivrée par la Confédération suisse ; 2° Les territoires des collectivités de Polynésie française et de Nouvelle Calédonie. | Code des impositions sur les biens et services | L422-46 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196591 | 2022-08-18 00:00:00 | 57c55aad4514d9a727ef8246af3cf73376b6eb73a8afa6fa46171e6f23d377cd | [
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Est redevable de la taxe la personne qui exploite l'aéronef à bord duquel sont réalisés les embarquements constitutifs d'un fait générateur. | Code des impositions sur les biens et services | L422-47 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637642 | 2024-01-01 00:00:00 | c2d5ebca387b80b962c0a6f32159cdcd134a8605fc65cdccfb030a61477e05c4 | [
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L'affectation du produit de la taxe sur le transport aérien de marchandises est déterminée par les dispositions suivantes : 1° S'agissant du tarif de l'aviation civile prévu au 1° de l'article L. 422-45 , le 2° du III de l' article 125 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991 ; 2° S'agissant du tarif de sûreté et de sécurité prévu au 2° du même article L. 422-45, le b du 1° de l'article L. 6328-4 du code des transports. | Code des impositions sur les biens et services | L422-48 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602653 | 2022-01-01 00:00:00 | f93df47a308957ab7e1e67a7faea0e392941d9271b36e0bf38329ffa09cb7f7f | [
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Les règles applicables à la taxe sur les nuisances sonores aériennes sont déterminées par les dispositions 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 | L422-49 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602649 | 2022-01-01 00:00:00 | 513dbde813ba94674a9d3e5bfb08074dcd40b8fd83cf3e7c631adaa12230b474 | [
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Est soumis à la taxe le décollage au départ des aérodromes des groupes 1 à 3 au sens de l'article L. 6360-1 du code des transports d'un aéronef d'une masse maximale au décollage supérieure ou égale à 2 tonnes. | Code des impositions sur les biens et services | L422-50 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602647 | 2022-01-01 00:00:00 | 399f6f460eaa59c4c484cb3a35c7534fd3385e0f1cc9273efa7b3fc099c5079d | [
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Le fait générateur de la taxe est constitué par le décollage de l'aéronef. | Code des impositions sur les biens et services | L422-51 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637653 | 2024-01-01 00:00:00 | 916a39ec538239023ad1d55a846bc60729f817127cf5d695428181016efbe883 | [
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