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Est exempté : 1° Le décollage d'un aéronef d'Etat au sens du b de l'article 3 de la convention relative à l'aviation civile internationale conclue à Chicago le 7 décembre 1944 ; 2° Le décollage d'un aéronef exploité aux fins de missions de protection civile ou de lutte contre les incendies. | Code des impositions sur les biens et services | L422-52 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602643 | 2022-01-01 00:00:00 | 007997cd3aeb5e8110fcf5f176a1eb4c5df238e7c5e4ae7caf6eb3e37df55e16 | [
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Le montant de la taxe est égal au produit des facteurs suivants : 1° Un tarif propre à chaque aérodrome déterminé dans les conditions prévues à l'article L. 422-54 ; 2° Un coefficient propre à chaque aéronef déterminé dans les conditions prévues à l'article L. 422-55 ; 3° Le logarithme décimal, arrondi au centième, de la masse maximale au décollage de l'aéronef, exprimée en tonnes et arrondie à l'unité, déterminée par arrêté du ministre chargé de l'aviation civile. | Code des impositions sur les biens et services | L422-53 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196585 | 2022-08-18 00:00:00 | bc62f94cfa9981f322d30b8ff922c11ad43865dd5cc95f5ba0b2ce300fc435fd | [
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Le tarif propre à chaque aérodrome mentionné au 1° de l'article L. 422-53 est déterminé de manière à ce que le produit qui en résulte couvre les besoins de financement de l'aérodrome résultant de l'article L. 571-17 du code de l'environnement, compte tenu notamment de l'évolution prévisionnelle des plans de gênes sonores mentionnés à l'article L. 571-16 du même code et de celle des coûts d'insonorisation. Il est compris entre les limites inférieures et supérieures suivantes en fonction du groupe de l'aérodrome au sens de l'article L. 6360-1 du code des transports : GROUPE DE L'AÉRODROME MINIMUM (€) MAXIMUM (€) Groupe 1 20 75 Groupe 2 10 20 Groupe 3 0 10 Ce tarif est déterminé par arrêté conjoint du ministre chargé du budget, du ministre chargé de l'aviation civile et du ministre chargé de l'environnement. | Code des impositions sur les biens et services | L422-54 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196579 | 2022-08-18 00:00:00 | 98d5ae1d85445d7b8d824044605e1922648233168fddde4232d3d1ed225fa2c7 | [
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Le coefficient propre à chaque aéronef mentionné au 2° de l'article L. 422-53 est modulé, entre 0,25 et 60, en fonction de l'heure de décollage et du groupe de l'aéronef. Ce coefficient est déterminé par arrêté conjoint du ministre chargé du budget, du ministre chargé de l'aviation civile et du ministre chargé de l'environnement. Le groupe de l'aéronef est déterminé, selon ses caractéristiques acoustiques, par arrêté du ministre chargé de l'aviation civile. | Code des impositions sur les biens et services | L422-55 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196573 | 2022-08-18 00:00:00 | 732499142d71512f493290055bb868d29263f989ec52b2177848c14e52b6dda7 | [
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Est redevable de la taxe la personne qui exploite l'aéronef au moment du décollage. Le propriétaire de l'aéronef est présumé en être l'exploitant. | Code des impositions sur les biens et services | L422-56 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637639 | 2024-01-01 00:00:00 | c6d32b4f6cb53326cc362ba9c2f387a5715e1d4f56ccf22796dfdd83c4f33a93 | [
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L'affectation du produit de la taxe sur les nuisances sonores aériennes est déterminée par les articles L. 6360-2 et L. 6360-4 du code des transports. | Code des impositions sur les biens et services | L422-57 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196567 | 2022-08-18 00:00:00 | e044e3e82d506b907c90df842724a4266cca89e6f6393332af7ffd89c3049b7e | [
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Pour l'application du présent chapitre, la navigation maritime s'entend au sens de l'article L. 5000-1 du code des transports. | Code des impositions sur les biens et services | L423-1 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602625 | 2022-01-01 00:00:00 | cfbd677ae397f08323a18f57e7cf6fa4826c045852f3ab9b94b2b3670da306a5 | [
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L'armement d'un engin flottant s'entend au sens de l'article L. 5000-4 du code des transports. | Code des impositions sur les biens et services | L423-2 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602623 | 2022-01-01 00:00:00 | f0d1804d4ee97e096bd338015fb13966fc99b7ec5aded6688b9b1e6aa30a6daa | [
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Les usages professionnel et personnel d'un engin flottant armé pour la navigation maritime s'entendent des usages mentionnés respectivement à l'article L. 5232-1 et à l'article L. 5234-1 du code des transports. L'usage professionnel ou personnel est établi dans des conditions déterminées par arrêté conjoint du ministre chargé du budget et du ministre chargé de la mer compte tenu de l'armement de l'engin flottant. | Code des impositions sur les biens et services | L423-3 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637731 | 2024-01-01 00:00:00 | f9572dddf5f50c78f538e6a67603b5b126f2389274137604ef3bfadd53696927 | [
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Les règles relatives aux éléments taxables et aux territoires pour la taxe annuelle sur les engins maritimes à usage personnel sont déterminées par les dispositions du titre Ier du livre Ier , par celles de la sous-section unique de la section 1 du présent chapitre et par celles de la présente sous-section . | Code des impositions sur les biens et services | L423-4 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602615 | 2022-01-01 00:00:00 | 0ffe3e8440c2cb746177204950b8a2d57deeb618685def70f2f5355937e67204 | [
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Est soumis à la taxe tout engin flottant, y compris les drones maritimes au sens de l'article L. 5000-2-2 du code des transports, qui répond aux conditions cumulatives suivantes : 1° Il est armé pour la navigation maritime à usage personnel ; 2° Il a le caractère d'un navire taxable au sens de l'article L. 423-6 ou d'un véhicule nautique à moteur taxable au sens de l'article L. 423-7 ; 3° Il est rattaché au territoire de taxation mentionné à l'article L. 411-5 dans les conditions prévues, selon qu'il bat pavillon français ou non, à l'article L. 423-10 ou à l'article L. 423-11 . | Code des impositions sur les biens et services | L423-5 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602613 | 2022-01-01 00:00:00 | d6fa7c19c1d53682b7d61657927ab6e1761d9e09b48e6c70cde7257e7cd296ec | [
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Un navire taxable s'entend de : 1° Tout engin flottant, autre qu'un véhicule nautique à moteur taxable au sens de l'article L. 423-7 , dont la puissance administrative au sens de l'article L. 423-8 est supérieure ou égale à 22 chevaux administratifs ; 2° Tout autre engin flottant dont la longueur de coque est supérieure ou égale à 7 mètres, sauf à ce qu'il s'agisse d'un engin non ponté principalement propulsé à l'aviron et dont le gréement et la mâture peuvent être montés et démontés par l'équipage sans aide extérieure. | Code des impositions sur les biens et services | L423-6 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602611 | 2022-01-01 00:00:00 | 0793b85c78dd9eec014b3ba84b9b12034a2c6e6e2232223c5c0c64ae473084a5 | [
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Un véhicule nautique à moteur taxable s'entend de tout engin flottant dont les caractéristiques sont les suivantes : 1° La longueur de sa coque est inférieure à 4 mètres ; 2° Sa principale source de propulsion est constituée d'un moteur à combustion interne entraînant une turbine ; 3° Sa puissance propulsive au sens de l'article L. 423-8 est supérieure ou égale à 90 kilowatts ; 4° Il est conçu pour être manœuvré par une ou plusieurs personnes assises, debout ou agenouillées sur la coque plutôt qu'à l'intérieur de celle-ci. | Code des impositions sur les biens et services | L423-7 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602609 | 2022-01-01 00:00:00 | 37a852cc75e8a721d499565367250c26bbc6e9528313c963a92496d2cf56a5a0 | [
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Pour l'application de la présente section : 1° La puissance propulsive d'un engin flottant s'entend du cumul des puissances nettes maximales de ses moteurs utilisés directement ou indirectement à des fins de propulsion ; 2° La puissance administrative d'un engin flottant s'entend du cumul des puissances administratives de ses moteurs au sens de l'article L. 423-9 utilisés directement ou indirectement à des fins de propulsion. | Code des impositions sur les biens et services | L423-8 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602607 | 2022-01-01 00:00:00 | 2cccec2638379a91bf2661e0486276640aa41727c0f3cda71ab6d527ade95c3b | [
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Pour l'application de la présente section, la puissance administrative d'un moteur, exprimée en unité de chevaux administratifs, s'entend de la grandeur suivante, arrondie à l'unité inférieure : 1° Pour les moteurs exclusivement alimentés par l'énergie électrique, le quotient entre la puissance propulsive nette maximale, exprimée en kilowatts, et une constante égale à 5,14895 ; 2° Pour les moteurs autres que ceux mentionnés au 1°, le produit des facteurs suivants : a) Une constante égale à 4,009 pour les moteurs thermiques à allumage par compression à quatre temps et à 5,727 pour les autres moteurs ; b) La cylindrée du moteur, exprimée en litres. | Code des impositions sur les biens et services | L423-9 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196562 | 2022-08-18 00:00:00 | 7c99936e9685bbc5ea83170ee1d57e0aeaa3bf57d20af5737169fc2ed39502f5 | [
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Est rattaché au territoire de taxation tout engin flottant qui bat pavillon français, sauf à ce qu'il soit soumis à l'immatriculation en dehors du territoire de taxation. | Code des impositions sur les biens et services | L423-10 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602603 | 2022-01-01 00:00:00 | 85d2ea42c7a77294ab295e304ab4da165647dcb867c2da76648933b0d6a892d2 | [
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Est rattaché au territoire de taxation tout engin flottant qui ne bat pas pavillon français et dont le propriétaire ou la personne qui en a la disposition est l'une des personnes suivantes : 1° Une personne physique ayant sa résidence principale dans le territoire de taxation ; 2° Une personne morale ayant son siège social dans ce même territoire ; 3° Une personne morale contrôlée directement ou indirectement par une ou plusieurs personnes mentionnées aux 1° ou 2°. Toutefois, n'est pas rattaché au territoire de taxation l'engin qui ne bat pas pavillon français mis à disposition, au moyen d'un crédit-bail ou d'une location avec option d'achat, d'une personne qui n'est pas mentionnée aux 1° à 3°. | Code des impositions sur les biens et services | L423-11 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602601 | 2022-01-01 00:00:00 | 3a0909252c1a32ba4d3e9a7b88b7b0511e1491f88907ad2993ab8dfc7d5a2e60 | [
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La formalité propre à un engin taxable s'entend : 1° S'il bat pavillon français, de l'enregistrement mentionné à l'article L. 5112-1-11 du code des transports ; 2° S'il ne bat pas pavillon français, de l'obtention d'un passeport mentionnée à l'article L. 5112-1-18 du même code. Cette formalité est réputée accomplie, selon le cas, à la date de délivrance du certificat d'enregistrement ou du passeport, y compris en cas de modification d'un certificat ou d'un passeport existant. | Code des impositions sur les biens et services | L423-12 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602599 | 2022-01-01 00:00:00 | 49512ad9ef7cea761c0a9b588fbbcb9b45bd5ee2f4b2941a95f6cfd5dc7a8899 | [
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Les règles relatives au fait générateur de la taxe annuelle sur les engins maritimes à usage personnel 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 | L423-13 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602595 | 2022-01-01 00:00:00 | 45968489b898c9c6e36b33c82daaf7be4b98e58aec5cc87c62a118c8cdb10453 | [
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Le fait générateur de la taxe intervient, au titre de chaque année civile et pour chaque engin flottant taxable, le premier jour de cette année où l'ensemble des conditions mentionnées à l'article L. 423-5 sont réunies. Lorsqu'ont été régulièrement engagées les démarches visant à accomplir la formalité mentionnée à l'article L. 423-12 constatant que ces conditions sont remplies alors qu'elles ne l'étaient pas auparavant, le fait générateur est réputé intervenir au moment où cette formalité est accomplie. | Code des impositions sur les biens et services | L423-14 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602593 | 2022-01-01 00:00:00 | 9a5b5bb725fd812c3bda7cc820fccd0ec366d29fefac306e3cea44f4fa376cf2 | [
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Les règles relatives au montant de la taxe annuelle sur les engins maritimes à usage personnel 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 | L423-15 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602589 | 2022-01-01 00:00:00 | 351603918a476086d4c6222ab29fb4da543227561599412da2c8298ee6d8e996 | [
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Le montant de la taxe au titre d'une année civile est égal à un tarif annuel déterminé, pour chaque engin flottant relevant de l'article L. 423-5 , dans les conditions prévues par les paragraphes 2 et 3 de la présente sous-section. | Code des impositions sur les biens et services | L423-16 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602585 | 2022-01-01 00:00:00 | 22daa14acd12f521550cae83c3b18d26309ef4873f465fcdb15a4962781ada47 | [
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Au titre de la première année de réalisation de la formalité mentionnée à l'article L. 423-12 pour un engin flottant en tant qu'engin armé pour un usage personnel, le montant de la taxe est diminué d'un douzième pour chaque mois révolu entre le début de l'année civile et cette formalité. | Code des impositions sur les biens et services | L423-17 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602583 | 2022-01-01 00:00:00 | fe6830c0e2f5300ca005b98e18a5f344c8df3560df427ae5e9274ed3203adeb4 | [
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Est exonéré de la taxe tout engin flottant qui : 1° Est classé comme monument historique en application des articles L. 622-1 du code du patrimoine ; 2° Sans relever du 1°, présente un intérêt du point de vue de la mémoire attachée aux personnes, à la technique, à la conception ou aux évènements et dont l'intérêt patrimonial est constaté dans des conditions déterminées par décret. | Code des impositions sur les biens et services | L423-18 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602581 | 2022-01-01 00:00:00 | 568a530a80bbc0f0ee841b44bd86d04bb514bc3b042e74d425c548257d9c01ba | [
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Pour l'engin flottant construit avant le 1er janvier 2008, le montant de la taxe fait l'objet de la minoration suivante, déterminée en fonction de la date de construction : DATE DE CONSTRUCTION MINORATION Avant le 1er janvier 1993 80 % Entre le 1er janvier 1993 et le 31 décembre 1997 55 % Entre le 1er janvier 1998 et le 31 décembre 2007 33 % Pour l'engin flottant autre qu'un véhicule nautique à moteur et dont la puissance administrative excède 100 CV, cette minoration s'applique uniquement au terme mentionné au 1° de l'article L. 423-22 . | Code des impositions sur les biens et services | L423-19 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602579 | 2022-01-01 00:00:00 | a8f0b3905b972cac99c760cf7385b70b742b97c6c5199577dc9b38c27acdd67f | [
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Le montant de la taxe est majoré pour l'engin taxable battant pavillon des Etats ou territoires suivants : 1° Les Etats et territoires considérés comme non coopératifs en application de l'article 238-0 A du code général des impôts ; 2° Les Etats non membres de l'Union européenne et les territoires, autres que ceux mentionnés au 1°, qui n'ont pas conclu avec la France de convention fiscale comportant une clause d'échange de renseignements ou d'accord d'échange de renseignements. A cette fin, le tarif est multiplié par un coefficient trois pour les engins d'une longueur de coque inférieure à 15 mètres et par un coefficient cinq pour ceux d'une longueur de coque supérieure ou égale à 15 mètres. | Code des impositions sur les biens et services | L423-20 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602577 | 2022-01-01 00:00:00 | 0912886fc970da155c4c9f4418dd75f8badd2136478f2b03f924eaaea2408bbb | [
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Le montant de la taxe est minoré d'un pourcentage compris entre 10 % et 50 % pour l'engin taxable qui répond aux conditions cumulatives suivantes : 1° Le port d'enregistrement au sens du 2° de l'article L. 5111-1 du code des transports, est situé en Corse ou le passeport mentionné à l'article L. 5112-1-18 du même code a été délivré en Corse ; 2° Il a stationné au moins une fois dans un port de Corse au cours de l'année précédant le fait générateur. Le pourcentage mentionné au premier alinéa est déterminé par la collectivité de Corse. | Code des impositions sur les biens et services | L423-21 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602575 | 2022-01-01 00:00:00 | f060e935ca4cfbeb1e62c2d95185f618ddf7bfcf2fcfb3df1c3a4b3fcbbf390e | [
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Pour les navires taxables au sens de l'article L. 423-6 , le tarif annuel de la taxe est égal à la somme des termes suivants : 1° Un terme déterminé en fonction de la longueur de coque dans les conditions prévues à l'article L. 423-23 ; 2° Un terme égal au produit des facteurs suivants, sous réserve, le cas échéant, des adaptations prévues à l'article L. 423-24-1 : a) Le tarif unitaire déterminé en fonction de la puissance administrative dans les conditions prévues à l'article L. 423-24 ; b) La puissance administrative, diminuée de 5 CV lorsqu'elle est inférieure à 100 CV. | Code des impositions sur les biens et services | L423-22 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196558 | 2022-08-18 00:00:00 | 07cb165f8b3819db7f80c50718e231a75f5dee6ee6e4f9660b1921b21138468f | [
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Le terme mentionné au 1° de l'article L. 423-22 , fonction de la longueur de la coque, exprimée en mètres, est le suivant : LONGUEUR DE COQUE (m) TARIF (€) Inférieure à 7 0 Supérieure ou égale à 7 et inférieure à 8 77 Supérieure ou égale à 8 et inférieure à 9 105 Supérieure ou égale à 9 et inférieure à 10 178 Supérieure ou égale à 10 et inférieure à 11 240 Supérieure ou égale à 11 et inférieure à 12 274 Supérieure ou égale à 12 et inférieure à 15 458 Supérieure ou égale à 15 886 | Code des impositions sur les biens et services | L423-23 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602569 | 2022-01-01 00:00:00 | 9e7800b9ae9f5beab8169cc6ab0dbae48b0b788a64704f58fbecd37a41602131 | [
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Le tarif unitaire mentionné au 2° de l'article L. 423-22 , exprimé en euros par chevaux administratifs et fonction de la puissance administrative, en chevaux administratifs, est le suivant : PUISSANCE ADMINISTRATIVE (CV) TARIF UNITAIRE (€/ CV) Jusqu'à 5 0 De 6 à 8 14 De 9 à 10 16 De 11 à 20 35 De 21 à 25 40 De 26 à 50 44 De 51 à 99 50 À partir de 100 64 | Code des impositions sur les biens et services | L423-24 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602567 | 2022-01-01 00:00:00 | 8b2a1d98c140d0fb07abe899f8abe0aa936c2f93c4710aa1c887b9fec9db17a4 | [
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Lorsque la puissance administrative d'un navire taxable équipé de plusieurs moteurs dont au moins un est amovible est inférieure à 100 CV, la détermination du terme mentionnée au 2° de l'article L. 423-22 est réalisée dans les conditions suivantes : 1° Le produit prévu au même 2° est calculé, à partir de leur puissance administrative respective, pour chaque moteur amovible pris isolément ainsi que pour l'ensemble des moteurs non amovibles considérés conjointement ; 2° Les produits mentionnés au 1° du présent article sont additionnés. | Code des impositions sur les biens et services | L423-24-1 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046192835 | 2022-08-18 00:00:00 | 6ff2bc61f03e9b9a239c6fe4b71bdc9d99fcbbffa2ca62b9e76f8c3a33f0214c | [
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Par dérogation aux autres articles du présent paragraphe, pour le navire taxable d'une longueur de coque supérieure ou égale à 30 mètres et d'une puissance propulsive nette maximale supérieure ou égale à 750 kilowatts dits : " de grande plaisance ", les tarifs, fonction de la longueur de coque en mètres et de la puissance propulsive nette maximale en kilowatts, sont les suivants : LONGUEUR DE COQUE (m) PUISSANCE PROPULSIVE NETTE MAXIMALE (kW) Supérieure ou égale à 750 et inférieure à 1 000 Supérieure ou égale à 1 000 et inférieure à 1 200 Supérieure ou égale à 1 200 et inférieure à 1 500 Supérieure ou égale à 1 500 Supérieure ou égale à 30 et inférieure à 40 30 000 € 30 000 € 30 000 € 30 000 € Supérieure ou égale à 40 et inférieure à 50 30 000 € 30 000 € 30 000 € 75 000 € Supérieure ou égale à 50 et inférieure à 60 Le présent article n'est pas applicable 30 000 € 75 000 € 100 000 € Supérieure ou égale à 60 et inférieure à 70 30 000 € 75 000 € 150 000 € Supérieure ou égale à 70 75 000 € 150 000 € 200 000 € Les articles L. 423-19 et L. 423-21 ne sont pas applicables aux engins relevant du présent article. | Code des impositions sur les biens et services | L423-25 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602565 | 2022-01-01 00:00:00 | 0a6f4af73c43e1e445d3da1fca80a19fa1937a6f96e3f1015a488cc15d19b659 | [
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Pour les véhicules nautiques à moteur taxables au sens de l'article L. 423-7 , le tarif de la taxe est déterminé par application à la puissance propulsive nette maximale, exprimée en kilowatts et arrondie au kilowatt supérieur, des tarifs unitaires suivants, exprimés en euros par kilowatt et fonction de cette même puissance : PUISSANCE PROPULSIVE NETTE MAXIMALE (kW) TARIF UNITAIRE (€/ kW) De 90 à 159 3 À partir de 160 4 | Code des impositions sur les biens et services | L423-26 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602561 | 2022-01-01 00:00:00 | b8c59231a29549a2d8534b618a2f53d815b80bea676a88ec5b5baafd70e2403a | [
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Les règles relatives à l'exigibilité de la taxe annuelle sur les engins maritimes à usage personnel sont déterminées par les dispositions du titre IV du livre Ier . | Code des impositions sur les biens et services | L423-27 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637725 | 2024-01-01 00:00:00 | a74c1247eca0f680cbb0c5c08f6bc6336aabd30a107a059a2d71975b8bc0aa52 | [
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Les règles relatives aux personnes soumises aux obligations fiscales pour la taxe annuelle sur les engins maritimes à usage personnel 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 | L423-28 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602553 | 2022-01-01 00:00:00 | 21f937addc07e7a31143d8f90670899627c09cc2f1e4dcb954db10b54c658b4c | [
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Est redevable de la taxe toute personne propriétaire de l'engin flottant. | Code des impositions sur les biens et services | L423-29 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602551 | 2022-01-01 00:00:00 | bc1bb93c2ebb8a1062dc802abac1696cb3d39952fd9c369cd26d909bb384228e | [
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Est également redevable de la taxe toute personne qui a la disposition de l'engin ne battant pas pavillon français. | Code des impositions sur les biens et services | L423-30 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602549 | 2022-01-01 00:00:00 | 05ab55524771d6df4da52c484bf0a513215c6b7a4f5449fd84e84848b471a753 | [
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Les règles de constatation de la taxe annuelle sur les engins maritimes à usage personnel sontdéterminées 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 | L423-31 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637719 | 2024-01-01 00:00:00 | 03b8d59876ddcb2e458f2def4e2293aaa392053ea131c39809ca68760e2becbc | [
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Par dérogation à l'article L. 161-1, la taxe est constatée par l'administration dans des conditions déterminées par décret. | Code des impositions sur les biens et services | L423-32 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637716 | 2024-01-01 00:00:00 | 4e1c09e48e50589f2421800ecc052a6d8a473747f72d9709403f3252ef529782 | [
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Les règles relatives au paiement de la taxe annuelle sur les engins maritimes à usage personnel sont déterminées par les dispositions du titre VII du livre Ier et par celles de la présente sous-section . | Code des impositions sur les biens et services | L423-33 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602539 | 2022-01-01 00:00:00 | dd773622bfb7dbbb1736657da76bccefa6d40cbedbb8da3f3e20e2e1317de042 | [
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La taxe n'est pas acquittée lorsque, pour un engin flottant, son montant est inférieur à 76 €. | Code des impositions sur les biens et services | L423-34 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602537 | 2022-01-01 00:00:00 | 9e66a8c67b408a93f07715d75d7790c2325aaa0d3b187a34391beb2cb02d3528 | [
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Les règles relatives au contrôle, au recouvrement et au contentieux de la taxe annuelle sur les engins maritimes à usage personnel sont déterminées, par dérogation aux dispositions du titre VIII du livre Ier , par les dispositions de la présente sous-section . | Code des impositions sur les biens et services | L423-35 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637707 | 2024-01-01 00:00:00 | 2fd80f6bb626b4c02f465a22446199a08ce2302074f15911e31fbbc2497ece53 | [
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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 et des sanctions, les dispositions des sections 5 et 6 du chapitre II du titre Ier du livre Ier de la cinquième partie du code des transports ; 2° S'agissant des procédures d'établissement de l'impôt en cas de méconnaissance par le redevable de ses obligations, du recouvrement autre que le paiement spontané et du contentieux : a) Les dispositions du livre II du code général des impôts et des titres III et IV du livre des procédures fiscales qui lui sont propres ou qui sont applicables aux impôts directs ; b) Le B du III de l' article 55 de la loi n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010. | Code des impositions sur les biens et services | L423-36 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602531 | 2022-01-01 00:00:00 | f10497bcddb34b7fa96cc782a61b72813d7999a61f503e10e4744fc256c76740 | [
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L'affectation du produit de la taxe annuelle sur les engins maritimes à usage personnel est déterminée par les dispositions suivantes : 1° Pour les engins battant pavillon français autres que ceux relevant du tarif propre à la Corse prévu à l'article L. 423-21 : a) Le 1° de l'article L. 322-15 du code de l'environnement ; b) L'article L. 541-10-25-1 du même code ; c) Le 1° de l'article L. 742-11-2 du code de la sécurité intérieure ; 2° Pour les engins relevant du tarif propre à la Corse prévu à l'article L. 423-21, le 5° de l'article L. 4425-22 du code général des collectivités territoriales ; 3° Pour les engins ne battant pas pavillon français et relevant du tarif propre à la grande plaisance prévu à l'article L. 423-25 , le 2° de l'article L. 742-11-2 du code de la sécurité intérieure. | Code des impositions sur les biens et services | L423-37 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602527 | 2022-01-01 00:00:00 | c9b5f38669a146c9bf48e972809af001b3f228e57acc9f0f3bf860740b462310 | [
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Les règles relatives à la taxe sur le permis de conduire des bateaux de plaisance à moteur 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 | L423-38 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602523 | 2022-01-01 00:00:00 | 9ae8fec0fba8f5c992de7f801b6637fb761b824b515d158dcc83437ac8a67c4b | [
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Est soumis à la taxe le titre de conduite mentionné à l'article L. 5271-1 du code des transports. | Code des impositions sur les biens et services | L423-39 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602521 | 2022-01-01 00:00:00 | f7c618d8abfea12687b2a7a0ed66f081b126d2046d0265fd5a062a70e654d7ff | [
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La présente section est applicable aux titres délivrés et aux examens réalisés en vue de la navigation sur le territoire de taxation mentionné à l'article L. 423-40-1 . | Code des impositions sur les biens et services | L423-40 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196554 | 2022-08-18 00:00:00 | 84a330c3cc77a3d41688dd945eb2a683995fcea370a8394c9c31fd5b37250374 | [
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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° Saint-Pierre-et-Miquelon. Les dispositions du présent code relatives à la taxe sur le permis de conduire des bateaux de plaisance à moteur sont applicables dans les collectivités mentionnées aux 1° à 3°. | Code des impositions sur les biens et services | L423-40-1 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046192929 | 2022-08-18 00:00:00 | ecd6c4a988b150768209b328408fe74b7439cbe3153dc180b949a90aa7343a07 | [
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Le fait générateur de la taxe est constitué par : 1° La délivrance du titre taxable ; 2° La candidature aux examens dont la réussite permet d'attester de l'aptitude du candidat à l'une des catégories de navigation couvertes par un titre taxable. | Code des impositions sur les biens et services | L423-41 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602517 | 2022-01-01 00:00:00 | 8d4efa0f80cf391a8f2feb7ac177ca24781318b41e5ea727e963b6705eb67e49 | [
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Sont exemptées les candidatures aux examens déterminés par arrêté conjoint du ministre chargé du budget et du ministre chargé de la mer qui sont les moins exigeants parmi ceux attestant de l'aptitude du candidat aux catégories du titre taxable mentionnées à l'article L. 5271-1 du code des transports. | Code des impositions sur les biens et services | L423-42 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637703 | 2024-01-01 00:00:00 | 915ff8f3e61964dc36213b08378fd0d609882fbf742af63edc9c93612a25ae15 | [
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Le montant de la taxe est égal à : 1° 78 € pour la délivrance d'un titre taxable ; 2° 38 € pour la candidature taxable. Son montant est réduit de moitié pour les titres délivrés en Guyane et les examens organisés en Guyane. | Code des impositions sur les biens et services | L423-43 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875782 | 2022-06-01 00:00:00 | 2373a711e8e29cacf564d742873ecefa3baf3b6d0abce2b52e30549ef9a19a95 | [
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Est redevable de la taxe : 1° Pour la délivrance d'un titre taxable, la personne au nom de laquelle il est délivré ; 2° Pour la candidature taxable, le candidat. | Code des impositions sur les biens et services | L423-44 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602511 | 2022-01-01 00:00:00 | 4f01a65300ddf030ec00671f9b05f68bef304797c8339f89f6d189baec1ebe9f | [
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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 | L423-45 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602509 | 2022-01-01 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, du recouvrement et des sanctions celles figurant au livre II du code général des impôts et au 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 | L423-46 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602507 | 2022-01-01 00:00:00 | db1e787e48413c3e726cb4e29d27de7388ed5f9a9a3f4aa7f4cddd6eec333f33 | [
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Les règles relatives à la taxe sur le transport maritime de passagers à destination d'espaces naturels protégés 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 | L423-47 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602503 | 2022-01-01 00:00:00 | e88526325d0f762fe0f3c37d06260b853b5a3f3d3e720c3bc6ce854d50764522 | [
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Est soumis à la taxe tout embarquement d'un passager à bord d'un navire armé pour un usage professionnel et à destination des espaces naturels protégés au sens de l'article L. 423-49 . | Code des impositions sur les biens et services | L423-48 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602501 | 2022-01-01 00:00:00 | c9c9b1af5243b1ae0e8bc94ec5e439c43e2887f4610bef4b80edfd40878f63a6 | [
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Pour l'application de la présente section, les espaces naturels protégés s'entendent des espaces déterminés par décret parmi : 1° Les sites du domaine relevant du Conservatoire de l'espace littoral et des rivages lacustres mentionné à l'article L. 322-9 du code de l'environnement et les sites sur lesquels cet établissement a instauré une servitude de protection ; 2° Les parcs nationaux créés en application de l'article L. 331-1 du même code ; 3° Les réserves naturelles classées créées en application de l'article L. 332-1 du même code ; 4° Sur demande des communes sur les territoires desquels ils sont situés, les sites naturels inscrits sur la liste mentionnée à l'article L. 341-1 du même code ; 5° Les sites classés en application de l'article L. 341-2 du même code. Est assimilé à un embarquement à destination d'un espace naturel protégé l'embarquement à destination des ports déterminés par décret qui, sans être inclus dans l'un des espaces mentionnés aux 1° à 4°, desservent exclusivement ou principalement l'un de ces espaces. | Code des impositions sur les biens et services | L423-49 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602499 | 2022-01-01 00:00:00 | 558844a57f2c5c17656da6f4770ea105a35078a15b53845be4bac2825da82ea4 | [
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Le fait générateur de la taxe est constitué par l'embarquement mentionné à l'article L. 423-48 . Il est réputé intervenir au moment du départ programmé du navire. | Code des impositions sur les biens et services | L423-50 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602497 | 2022-01-01 00:00:00 | 4b3ce012de529fa12d21c3110e60bb1354a82bb17bb5475d5a996fefc6ca9795 | [
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Le montant de la taxe est égal à 6,542 % du prix hors taxe sur la valeur ajoutée du transport entre le lieu d'embarquement et l'espace naturel protégé, dans la limite, en 2021, de 1,71 euro par passager. La limite mentionnée au premier alinéa est indexée sur l'inflation dans les conditions prévues au chapitre II du titre III du livre Ier . | Code des impositions sur les biens et services | L423-51 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196550 | 2022-08-18 00:00:00 | 03a63d8bab7dbc8ef65b401e3f82f765b2e094a388d854302e2170b330654c65 | [
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Le montant de la taxe est réduit de 50 % pour chacun des embarquements taxables d'un même passager réalisés au cours de la même journée postérieurement au premier d'entre eux. | Code des impositions sur les biens et services | L423-52 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602493 | 2022-01-01 00:00:00 | 40493de55ebe9fa579b147bd932181e05456539a47d20a40b22414301bbe8740 | [
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Est exonéré tout embarquement d'un passager aux fins, pour ce dernier, de rejoindre sa résidence principale ou son lieu de travail. | Code des impositions sur les biens et services | L423-53 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602491 | 2022-01-01 00:00:00 | 6797489bdebaeae6aff2ae40c378196553b3b388b36d6439c113ab71f62faeaf | [
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Est redevable de la taxe l'entreprise qui arme le navire mentionné à l'article L. 423-48 . | Code des impositions sur les biens et services | L423-54 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602489 | 2022-01-01 00:00:00 | 1be3ce01df02693aa78c59d818cbb4ebeec6f0ca29d76a586310023987b022bd | [
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Par dérogation à l'article L. 180-1 , la taxe est régie par les dispositions du code des douanes . | Code des impositions sur les biens et services | L423-55 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602487 | 2022-01-01 00:00:00 | 915abf9f7b78e0e319f8b4b9af59631fd5e621497fd9437add5cf1eb801452ef | [
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L'affectation du produit de la taxe est déterminée par l'article L. 321-12 du code de l'environnement. | Code des impositions sur les biens et services | L423-56 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602485 | 2022-01-01 00:00:00 | a489c318c14cd941179996dbc5650a358323cbc0708ec4dca3f779bbaaf81cbe | [
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Les règles relatives à la taxe sur le transport maritime de passagers dans certains territoires côtiers 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 | L423-57 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602481 | 2022-01-01 00:00:00 | 0d714b9d8a7baee59116f58525a3d163d8ab663787fe42485ec8d0202ef20569 | [
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Est soumis à la taxe tout embarquement en Corse d'un passager à bord d'un navire armé pour un usage professionnel et pour lequel un billet a été émis à titre onéreux. Sont également soumis à la taxe les débarquements en Corse réalisés dans les mêmes conditions. | Code des impositions sur les biens et services | L423-58 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602479 | 2022-01-01 00:00:00 | 9ad0e3b83290604a851e3e2514f63bd4855f520d4c47f58221c4b83a4c52a2cd | [
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Sont exemptés les embarquements et débarquements de passagers en escale temporaire. | Code des impositions sur les biens et services | L423-59 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602477 | 2022-01-01 00:00:00 | f55923e4f303cb6e05b4ea35097f86c4066a9417c4389dc5b9c85353abea06ae | [
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Le fait générateur de la taxe est constitué par l'embarquement ou le débarquement mentionné à l'article L. 423-58 . Il est réputé intervenir au moment du départ ou de l'arrivée du navire. | Code des impositions sur les biens et services | L423-60 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602475 | 2022-01-01 00:00:00 | 0883ca7f1f97fd1ddf8899697d29b23d0e46dd316d0f7ea8aaf30fa52ad08bf9 | [
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Le montant de la taxe est égal, pour chaque embarquement et débarquement constitutif du fait générateur, à un tarif ne pouvant excéder 4,57 €, pouvant être modulé selon la distance du trajet maritime et déterminé par la région du lieu d'embarquement ou de débarquement. | Code des impositions sur les biens et services | L423-61 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602473 | 2022-01-01 00:00:00 | c1c6a4003dc107b377599ccf2ebce03388c241869992f0aaea1ee0bab0b1756b | [
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Est redevable de la taxe l'entreprise qui arme le navire mentionné à l'article L. 423-58 . | Code des impositions sur les biens et services | L423-62 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637699 | 2024-01-01 00:00:00 | e67d365d92780be79bf764a7aa222cc18f2bbf83064cfea3d5b809ab14992bd8 | [
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L'affectation du produit de la taxe est déterminée par le 3° de l'article L. 4425-22 du code général des collectivités territoriales. | Code des impositions sur les biens et services | L423-63 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602469 | 2022-01-01 00:00:00 | cec1593fcd61ca6a285e77419e23226886fb46987eb22a9b7ceae5c05cd9ed84 | [
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Les règles relatives aux éléments taxables et aux territoires de la taxe sur l'exploitation des infrastructures de transport de longue distance sont déterminées au titre Ier du livre Ier et à la présente sous-section. | Code des impositions sur les biens et services | L425-1 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796745 | 2023-12-31 00:00:00 | 2acb27de61b163d5490320873ddbfa0ca3bd40fbfda83e8b6cf51c9afa20bc2d | [
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Est soumise à la taxe l'exploitation d'une ou de plusieurs infrastructures de transport de longue distance au sens de l' article L. 425-4 lorsque les conditions cumulatives suivantes sont remplies : 1° L'exploitation est rattachée au territoire de taxation mentionné à l' article L. 425-3 dans les conditions prévues à l' article L. 425-5 ; 2° Les revenus de l'exploitation, au sens de l' article L. 425-6 , encaissés au cours de l'année civile excèdent 120 millions d'euros ; 3° Le niveau moyen de rentabilité de l'exploitant, au sens de l' article L. 425-8 , excède 10 %. | Code des impositions sur les biens et services | L425-2 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796747 | 2023-12-31 00:00:00 | ff9b554ef69f0f44d2e05ab0211332f12dc82ae73dceb4bec5bf755f9d06eb00 | [
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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, sauf en ce qui concerne la voirie et les ports maritimes ; 2° Saint-Martin, sauf en ce qui concerne la voirie et les ports maritimes ; 3° Saint-Pierre-et-Miquelon, sauf en ce qui concerne la voirie classée en route nationale. Les dispositions du présent code relatives à la taxe sur l'exploitation des infrastructures de transport de longue distance sont applicables dans les collectivités mentionnées aux 1° à 3° du présent article. | Code des impositions sur les biens et services | L425-3 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796749 | 2023-12-31 00:00:00 | 14162d6b0d883bb736d8a62c1b36446627219a0101397c7b66a3684cefcca7bc | [
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Une infrastructure de transport de longue distance s'entend de l'infrastructure qui permet le déplacement de personnes ou de marchandises sur une longue distance au moyen d'engins de transport routier, ferroviaire ou guidé, d'aéronefs ou d'engins flottants. Les déplacements de longue distance s'entendent de ceux dont l'origine et la destination ne sont pas comprises dans le ressort d'une même autorité organisatrice de la mobilité mentionnée au I de l' article L. 1231-1 du code des transports ou de la région d'Île-de-France. | Code des impositions sur les biens et services | L425-4 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796753 | 2023-12-31 00:00:00 | ac17c83961ede8e663f934a1be9abc647b5c6173d43ba6391f826b67d86a3670 | [
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L'exploitation d'une infrastructure de transport de longue distance est rattachée au territoire de taxation lorsque les conditions cumulatives suivantes sont remplies : 1° L'infrastructure exploitée est située en totalité sur le territoire mentionné à l' article L. 425-3 ; 2° L'infrastructure exploitée n'est pas principalement utilisée pour la réalisation de déplacements autorisés par un Etat étranger dans le cadre d'une convention conclue par la France avec ce dernier. | Code des impositions sur les biens et services | L425-5 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796755 | 2023-12-31 00:00:00 | 4c596fa6e92b7a0a94183acb20ff20345cc01642e25785e897812ac198801ba8 | [
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Les revenus de l'exploitation d'une ou de plusieurs infrastructures de transport de longue distance s'entendent de l'ensemble des contreparties, hors taxe sur la valeur ajoutée, obtenues ou à obtenir par l'entreprise qui exploite ces infrastructures au titre des opérations économiques qu'elle réalise, à l'exception des revenus suivants : 1° Les contreparties des opérations qui répondent aux conditions cumulatives suivantes : a) Elles relèvent d'une activité distincte et indépendante de l'exploitation d'une infrastructure de transport de longue distance rattachée au territoire de taxation ; b) Elles ne sont pas réalisées au moyen d'une telle infrastructure ; c) Elles ne résultent pas d'une valorisation du domaine relatif à une telle infrastructure ou à ses accessoires ; 2° Les contreparties obtenues au titre de la vente d'électricité produite par l'entreprise mentionnée au premier alinéa à des personnes autres que les usagers des infrastructures de transport de longue distance exploitées. | Code des impositions sur les biens et services | L425-6 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796757 | 2023-12-31 00:00:00 | 0c3377618453166f4d5a61aea88db5b8b8f22ecc6fe9efbdf13917553e74d2b5 | [
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Le niveau de rentabilité de l'exploitant s'entend du quotient, apprécié sur un exercice comptable, entre le résultat net et le chiffre d'affaires. Le résultat net et le chiffre d'affaires sont ceux de l'entreprise exploitant la ou les infrastructures de transport de longue distance, déterminés dans les conditions prévues par les règlements mentionnés au 1° de l' article 1er de l'ordonnance n° 2009-79 du 22 janvier 2009 créant l'Autorité des normes comptables et applicables à l'exercice comptable considéré. Toutefois, la taxe sur l'exploitation des infrastructures de transport de longue distance n'est pas prise en compte dans les charges pour déterminer le résultat net. | Code des impositions sur les biens et services | L425-7 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796761 | 2023-12-31 00:00:00 | 773659fe87c11453d90eebf4364bb7351523c74d78b6e81feddc15aea27634e0 | [
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Le niveau moyen de rentabilité de l'exploitant s'entend de la moyenne des niveaux de rentabilité de l'exploitant des sept derniers exercices comptables achevés, en excluant les deux exercices pour lesquels ce niveau est le plus élevé et les deux pour lesquels il est le plus faible. Pour le calcul de cette moyenne, chaque niveau de rentabilité de l'exploitant est pris en compte à proportion de la durée de l'exercice comptable auquel il se rapporte. | Code des impositions sur les biens et services | L425-8 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796763 | 2023-12-31 00:00:00 | 2253c6dcf529290b011724f5a6c14f7ab5460be7393ffe32874f7e470ca048ff | [
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Les règles relatives au fait générateur de la taxe sur l'exploitation des infrastructures de transport de longue distance sont déterminées au titre II du livre Ier et à la présente sous-section. | Code des impositions sur les biens et services | L425-9 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796767 | 2023-12-31 00:00:00 | 3a96c6f792beba11b6e0d1f88ec2d15e3e95365314d12357e66cdb82c7edab64 | [
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Le fait générateur de la taxe est constitué par l'achèvement de l'année civile. Toutefois, en cas de cessation d'activité de l'exploitant, il est constitué par cette cessation. | Code des impositions sur les biens et services | L425-10 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796769 | 2023-12-31 00:00:00 | 8ba948482f49961db8c8edd7416bd92fca4cbd4626a9417de2fe67adb11bc068 | [
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Les règles relatives au montant de la taxe sur l'exploitation des infrastructures de transport de longue distance sont déterminées au titre III du livre Ier et à la présente sous-section. | Code des impositions sur les biens et services | L425-11 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796773 | 2023-12-31 00:00:00 | 8ddc97bc464382c955ae7dc19e06f0c704045d19c291ffda17a8d32b0e1c96c8 | [
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Le montant de la taxe est égal au produit des facteurs suivants : 1° Les revenus de l'exploitation encaissés au cours de l'année civile, pour la fraction qui excède le seuil mentionné au 2° de l' article L. 425-2 ; 2° Le taux de 4,6 %. | Code des impositions sur les biens et services | L425-12 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796775 | 2023-12-31 00:00:00 | be2512b74e75b141a9ab4850c44cd6aa2133e37cb23734efb0d7689e07b67c9d | [
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Les règles relatives à l'exigibilité de la taxe sur l'exploitation des infrastructures de transport de longue distance sont déterminées au titre IV du livre Ier . | Code des impositions sur les biens et services | L425-13 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796779 | 2023-12-31 00:00:00 | 898b64224ca952faa3cca6b1fb2258893374a77ccfae18ea32a7cd3e120f5478 | [
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Les règles relatives aux personnes soumises aux obligations fiscales pour la taxe sur l'exploitation des infrastructures de transport de longue distance sont déterminées au titre V du livre Ier et à la présente section. | Code des impositions sur les biens et services | L425-14 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796783 | 2023-12-31 00:00:00 | 403a24b03f0b7a3512eab3d3cf0887cc4528a182910c42c1d6151b0025c02e96 | [
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Le redevable de la taxe est l'entreprise exploitant une ou plusieurs infrastructures de transport de longue distance. | Code des impositions sur les biens et services | L425-15 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796785 | 2023-12-31 00:00:00 | 09c8605df6f67059359b58eef1f19de540190427cc1cda07c6d3930cda31ec69 | [
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Les règles relatives à la constatation de la taxe sur l'exploitation des infrastructures de transport de longue distance sont déterminées au titre VI du livre Ier . | Code des impositions sur les biens et services | L425-16 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796789 | 2023-12-31 00:00:00 | 6eec9a6cddce19141236be55a065c66a616b3ca8c6b47844d841237f4ed91c35 | [
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Les règles relatives au paiement de la taxe sur l'exploitation des infrastructures de transport de longue distance sont déterminées au titre VII du livre Ier et à la présente sous-section. | Code des impositions sur les biens et services | L425-17 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796793 | 2023-12-31 00:00:00 | 6633aecc79d99aee1246922def96bde1f51ada2f6b11771a36c9c8dc4b8a0ca7 | [
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La taxe est acquittée par acomptes. | Code des impositions sur les biens et services | L425-18 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796795 | 2023-12-31 00:00:00 | 255fc4b8863b7e2457408054e00e23e149749225a82d12cae9ed6c1ed05bb3d2 | [
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Les règles relatives au contrôle, au recouvrement et au contentieux de la taxe sur l'exploitation des infrastructures de transport de longue distance sont déterminées au titre VIII du livre Ier . | Code des impositions sur les biens et services | L425-19 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796799 | 2023-12-31 00:00:00 | 165dc413cefe2ebe4f555b3a86b94dcc054e10015a27690518053904e2b59b4a | [
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I.-Sous réserve du II du présent article, l'affectation du produit de la taxe est déterminée au 4° de l' article L. 1512-20 du code des transports . II.-A compter de 2024, une fraction égale à un douzième du produit de la taxe est affectée aux communes exerçant la compétence définie au 5° de l' article L. 2122-21 du code général des collectivités territoriales et aux établissements publics de coopération intercommunale à fiscalité propre auxquels cette compétence a été transférée dans les conditions prévues au II de l' article L. 5214-16 , au I de l' article L. 5215-20 , au I de l' article L. 5215-20-1 ou au II de l' article L. 5216-5 du même code . A compter de 2024, une fraction égale à un douzième du produit de la taxe est affectée aux départements, à la Ville de Paris, au Département de Mayotte, à la métropole de Lyon, à la collectivité territoriale de Guyane, à la collectivité territoriale de Martinique, à la collectivité de Corse et à la collectivité européenne d'Alsace. La répartition de ces fractions entre les affectataires est déterminée en fonction de la longueur de voirie en gestion selon des modalités définies par décret. | Code des impositions sur les biens et services | L425-20 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796803 | 2023-12-31 00:00:00 | edb33154a17d8272ab0ba6216b9c0269e3b76d995dcd22533071fb71ce3ff329 | [
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L'étendue d'une opération et le caractère accessoire des éléments qui la composent sont appréciés dans les conditions prévues au second alinéa du I et au II de l' article 257 ter du code général des impôts . | Code des impositions sur les biens et services | L451-1 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048625986 | 2024-01-01 00:00:00 | e1b797f645af3c1f4453dde88df5dc02f51a7204deee4cced7ab1b2b5a8d89c9 | [
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Les communications électroniques, réseaux de communications électroniques et services de communications électroniques s'entendent au sens respectivement des 1°, 2° et 6° de l' article L. 32 du code des postes et des communications électroniques . | Code des impositions sur les biens et services | L451-2 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048625988 | 2024-01-01 00:00:00 | 04fdccff0c4609080672e6baddcf3c8e91ade34e74161676a2937ad265b4a778 | [
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Les services de communication audiovisuelle, de télévision et de médias audiovisuels à la demande s'entendent au sens respectivement des troisième, quatrième et sixième alinéas de l' article 2 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication. | Code des impositions sur les biens et services | L451-3 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048625990 | 2024-01-01 00:00:00 | 971c36f3ca32850ffe404c50a5e2a94ac43a34c2bf29398d90d4732e7bd608db | [
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Les contenus audiovisuels s'entendent des œuvres cinématographiques, des œuvres audiovisuelles et de tout autre document constitué au moins en partie d'une séquence d'images animées, sonorisées ou non. | Code des impositions sur les biens et services | L451-4 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048625992 | 2024-01-01 00:00:00 | 357ef2d07d8911a4721a21c170fc0a46dddcbc46cb4db704bccadda9d25e25f3 | [
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Les contenus à caractère pornographique ou d'incitation à la violence s'entendent : 1° Des œuvres et documents cinématographiques qui figurent sur la liste prévue au quatrième alinéa de l' article L. 311-2 du code du cinéma et de l'image animée ; 2° Des contenus audiovisuels dont la diffusion à un public mineur constitue une infraction réprimée par l' article 227-24 du code pénal . | Code des impositions sur les biens et services | L451-5 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048625994 | 2024-01-01 00:00:00 | 1768d6733fbd365a131461c6d32415608fe68aa575fb14f600a8d6fb88fb6675 | [
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Les règles relatives à la taxe sur les spectacles cinématographiques sont déterminées par les dispositions du livre Ier , par celles du chapitre Ier du présent titre et par celles de la présente section. | Code des impositions sur les biens et services | L452-1 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626000 | 2024-01-01 00:00:00 | 87edfdcada50b64c1b14bba694260ab3e07c65a70b72402403d5e0488df6febd | [
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Est soumise à la taxe la séance au cours de laquelle sont données une ou plusieurs représentations cinématographiques et qui répond aux conditions cumulatives suivantes : 1° Elle est organisée par un exploitant d'établissement de spectacles cinématographiques soumis à autorisation en application de l' article L. 212-2 du code du cinéma et de l'image animée ; 2° Elle ne relève pas de l' article L. 214-1 du même code ; 3° Elle se déroule dans un établissement de spectacles cinématographiques au sens de l'article L. 212-1 du même code ou dans les conditions prévues à l' article L. 212-18 du même code ; 4° L'établissement mentionné au 3° est situé sur le territoire de taxation mentionné à l' article L. 452-3 . | Code des impositions sur les biens et services | L452-2 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626002 | 2024-01-01 00:00:00 | 2428fe26b23fe98f77d258f197ff8626b7644a0d2a5149a7a7645ea64e11d47f | [
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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° Saint-Pierre-et-Miquelon. Les dispositions du présent code relatives à la taxe sur les spectacles cinématographiques sont applicables dans les collectivités mentionnées aux 1° à 3°. | Code des impositions sur les biens et services | L452-3 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626004 | 2024-01-01 00:00:00 | 679da5266a17781208f693c322ab4046e2fcb20e1b440fa996af9460917a0e6b | [
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Le fait générateur de la taxe est constitué par l'achèvement de la séance mentionnée à l'article L. 452-2. | Code des impositions sur les biens et services | L452-4 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048626006 | 2024-01-01 00:00:00 | bb4fef575be3439d21cdb930d9291e192feb0a576cc625acbde1c27f6aa23020 | [
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