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Les règles relatives au montant de l'accise sur les énergies sont déterminées par les dispositions du titre III du livre Ier, par celles de la section 3 du chapitre Ier du présent titre du présent livre et par celles de la présente section .
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Code des impositions sur les biens et services
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L312-18
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603841
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2022-01-01 00:00:00
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f65647e104646193d24b452e444f284e03aa713a1ce8eb2d9f93152aa716f2b0
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] |
La base d'imposition de l'accise est, selon le produit ou son état physique, constituée par l'une des grandeurs suivantes, exprimée dans l'unité indiquée : 1° Pour les produits à l'état solide, le fioul lourd et les gaz de pétrole liquéfiés, la masse nette exprimée en kilogrammes ; 2° Pour les charbons, les gaz naturels et l'électricité, la quantité d'énergie exprimée en mégawattheures. Pour les gaz naturels, est retenue la quantité d'énergie dégagée lors de la combustion totale du produit, y compris l'énergie thermique de la vapeur d'eau produite ; 3° Pour les autres produits à l'état liquide, le volume à 15 degrés Celsius et sous une pression de 101 325 pascals, exprimé en litres ; 4° Pour les autres produits à l'état gazeux, le volume à 0 degré Celsius et sous une pression de 101 325 pascals, exprimé en mètres cubes. L'état physique des produits mentionné au présent article est leur état à 15 degrés Celsius sous une pression de 101 325 pascals.
|
Code des impositions sur les biens et services
|
L312-19
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637621
|
2024-01-01 00:00:00
|
9b1656ea359e089cba8f221ca12b4547e6f0495ff9187a0205d9130946375cb5
|
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] |
La base d'imposition est arrondie à l'unité, sauf pour l'électricité.
|
Code des impositions sur les biens et services
|
L312-20
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603833
|
2022-01-01 00:00:00
|
4beabc02a0658b99876b19b8d16e152eb9024f5b963c3adf60adcbbd81b59773
|
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] |
Les produits taxables et les consommations d'électricité sont répartis au sein de catégories fiscales. Les catégories fiscales de produits taxables en tant que carburant ou en tant que combustible sont identifiées chacune par un produit de référence.
|
Code des impositions sur les biens et services
|
L312-21
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603829
|
2022-01-01 00:00:00
|
3fc29b89b53352c6efeb63f628ef7d3975711f096d26bc6a95ed1954fee598c2
|
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Les catégories fiscales des produits taxables en tant que carburant, leur produit de référence et les produits qu'elles contiennent sont les suivants : CATÉGORIE FISCALE (CARBURANT) PRODUIT DE RÉFÉRENCE PRODUITS DE LA CATÉGORIE Gazoles Gazole B7 Gazoles classés en huiles lourdes contenant ou non du biodiesel Carburéacteurs Jet A1 Pétroles lampants classés en huiles moyennes et ne contenant pas de biodiesel Essences Essence SP95-E5 Essences pour moteur classées en huiles légères et préparations et ne contenant pas de biodiesel Gaz de pétrole liquéfiés carburant Propane Gaz de pétrole et autres hydrocarbures gazeux liquéfiés, à l'exception du gaz naturel Gaz naturels carburant Gaz naturel de type H Gaz naturel liquéfiés ou à l'état gazeux Tout produit utilisé comme carburant qui n'est pas mentionné dans ce tableau relève de la même catégorie fiscale que celui des produits qui y sont mentionnés auquel il se substitue effectivement dans son utilisation ou, à défaut, que celui qui, par ses propriétés et sa destination, lui est le plus proche. Tout produit qui, n'étant pas utilisé comme carburant, est mélangé à un produit utilisé comme carburant relève de la même catégorie fiscale que ce produit.
|
Code des impositions sur les biens et services
|
L312-22
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196825
|
2022-08-18 00:00:00
|
1afce0c6bd84beef3fab7112e8c342626f0af0f8f14f6ef274fcb0d47b1ce172
|
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] |
Les catégories fiscales des produits taxables en tant que combustible, leur produit de référence et les produits qu'elles contiennent sont les suivants : CATÉGORIE FISCALE (COMBUSTIBLE) PRODUIT DE RÉFÉRENCE PRODUITS DE LA CATÉGORIE Charbons Anthracite Charbons au sens de l'article L. 312-4 Fiouls lourds Fioul lourd Fuel oils classés en huiles lourdes contenant ou non du biodiesel Fiouls domestiques Fioul domestique Gazoles classés en huiles lourdes contenant ou non du biodiesel Pétroles lampants Pétrole lampant Pétroles lampants classés en huiles moyennes et ne contenant pas de biodiesel Gaz de pétrole liquéfiés combustible Mélange comprenant 90 % de propane et 10 % de butane Gaz de pétrole et autres hydrocarbures gazeux liquéfiés, à l'exception du gaz naturel Gaz naturels combustible Gaz naturel de type H Gaz naturel liquéfié ou à l'état gazeux Tout produit utilisé comme combustible qui n'est pas mentionné dans ce tableau relève de la même catégorie fiscale que celui des produits qui y est mentionné auquel il se substitue effectivement dans son utilisation ou, à défaut, de celui qui, par ses propriétés et sa destination, lui est le plus proche.
|
Code des impositions sur les biens et services
|
L312-23
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603825
|
2022-01-01 00:00:00
|
12dcb3a3d882d84c9c792248e043de8976ae4c827a79151083653160253f2e91
|
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] |
Les catégories fiscales de l'électricité sont définies, en fonction de la nature des activités pour les besoins desquelles elle est consommée et de la puissance sous laquelle elle est fournie, exprimée en kilovoltampères, par le tableau suivant : CATÉGORIE FISCALE (ÉLECTRICITÉ) ACTIVITÉS POUR LES BESOINS DESQUELLES L'ÉLECTRICITÉ EST CONSOMMÉE PUISSANCE SOUS LAQUELLE L'ÉLECTRICITÉ EST FOURNIE Ménages et assimilés Activités non économiques Inférieure ou égale à 250 kVA Activités économiques Inférieure ou égale à 36 kVA Petites et moyennes entreprises Activités économiques Supérieure à 36 kVA et inférieure ou égale à 250 kVA Haute puissance Toutes Supérieure à 250 kVA
|
Code des impositions sur les biens et services
|
L312-24
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603823
|
2022-01-01 00:00:00
|
339ca1ff657aa5d7c6e862d9067a07f372f11e8a3b1a0c7588c34caf39b552fa
|
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] |
Les tarifs appliqués aux produits taxables sont exprimés en euro par unité de la base d'imposition déterminée dans les conditions prévues à l'article L. 312-19 . Ils résultent, lorsque cette unité n'est pas le mégawattheure, de la conversion des tarifs exprimés en euros par mégawattheure prévus à la sous-section 2 de la présente section. Cette conversion est réalisée, pour les tarifs normaux des catégories fiscales et les tarifs réduits propres à certains usages, sur la base du contenu énergétique du produit de référence ou d'une moyenne des contenus énergétiques des produits les plus représentatifs de la catégorie fiscale et, pour les tarifs particuliers propres à un produit, sur la base du contenu énergétique de ce produit. Lorsque la composition d'un produit n'est pas entièrement déterminée par ses spécifications techniques, la conversion est réalisée sur la base du contenu énergétique théorique maximum qui résulte de ses spécifications. Si les spécifications techniques sont modulées au cours d'une année civile, le contenu énergétique retenu résulte de la moyenne des contenus énergétiques théoriques maximum au cours de l'année civile. Les tarifs résultant de cette conversion sont arrondis à l'unité.
|
Code des impositions sur les biens et services
|
L312-25
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196821
|
2022-08-18 00:00:00
|
ebf3fb62d32e4491d18d3a9957ba72268e324fc6fb0c044aa5a74c1ebd922633
|
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0.05379032716155052,
0.013918818905949593,
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] |
Le tarif de l'accise d'un produit est le tarif normal assigné à la catégorie fiscale dont il relève. Lorsque les grandeurs mentionnées à l'article L. 312-19 sont différentes pour ce produit et le produit de référence de cette catégorie fiscale, le tarif appliqué résulte de la conversion en euro par unité de la base d'imposition du produit taxé du tarif normal assigné à cette catégorie fiscale. Les tarifs résultant de cette conversion sont arrondis à l'unité.
|
Code des impositions sur les biens et services
|
L312-26
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196817
|
2022-08-18 00:00:00
|
eb2a7ca5ed7487f1c8c995fe233cb6ba27ad4a3d75f96352ce83037cde1ae7a6
|
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] |
Lorsqu'un tarif réduit est prévu pour un usage donné et pour une ou plusieurs catégories fiscales, il se substitue au tarif normal pour les produits de cette catégorie ou de ces catégories lorsque ces produits sont effectivement consommés pour les besoins d'un tel usage. Lorsque plusieurs tarifs réduits sont susceptibles de s'appliquer, le moins élevé est retenu. Si un produit est consommé concurremment pour des usages relevant de tarifs différents, chaque tarif s'applique à due proportion des quantités de produits consommées pouvant être rattachées à chacun de ces usages.
|
Code des impositions sur les biens et services
|
L312-27
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603815
|
2022-01-01 00:00:00
|
cb0a2430f00e11dfc62b52dab0c92e5c65f71e590122c06d968d555fdacd152f
|
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] |
Lorsqu'un tarif particulier est prévu pour un produit donné d'une catégorie fiscale, il se substitue au tarif normal pour ce seul produit de cette catégorie. Toutefois, lorsque le produit est consommé pour les besoins d'un usage permettant l'application d'un tarif réduit mentionné à l'article L. 312-27 , ce tarif réduit s'applique s'il est moins élevé.
|
Code des impositions sur les biens et services
|
L312-28
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603813
|
2022-01-01 00:00:00
|
b343ae2d07080a72d1cb5bf835e46c32d2548a77d72b812f9a95bb9afe4bc07c
|
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] |
Des arrêtés conjoints du ministre chargé du budget et du ministre chargé de l'énergie déterminent les coefficients des conversions mentionnées aux articles L. 312-25 et L. 312-26 ainsi que les conditions dans lesquelles ils sont arrondis et constatent les tarifs qui en résultent.
|
Code des impositions sur les biens et services
|
L312-29
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196813
|
2022-08-18 00:00:00
|
cb1ba9b3806f73463b81cf6ad46ab77f955c6556ed6e7dd26ee78c59206da7e3
|
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] |
Des arrêtés conjoints du ministre chargé du budget et du ministre chargé de l'énergie déterminent, en tant que de besoin, les méthodes de conversion entre les grandeurs dans lesquelles les quantités de produits sont physiquement mesurées et celles de la base d'imposition mentionnée à l'article L. 312-19 .
|
Code des impositions sur les biens et services
|
L312-30
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603809
|
2022-01-01 00:00:00
|
7a0ab43059d358aef0972952c0b49f9bbb7b8f1ee53c8f588d8c36f3a865791b
|
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] |
Sont exonérés de l'accise les produits taxables consommés pour les besoins de la production des produits énergétiques et des produits assimilés. Le premier alinéa ne s'applique ni aux produits consommés en dehors de l'enceinte des établissements de production de produits énergétiques et produits assimilés, ni aux produits consommés pour produire de l'électricité elle-même utilisée pour les besoins de la production de produits énergétiques et produits assimilés.
|
Code des impositions sur les biens et services
|
L312-31
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603803
|
2022-01-01 00:00:00
|
757a5cbac8e75efd57ab8cab8c4e5282ecd1515749274f9e51199401fa879ffe
|
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] |
Sont exonérés de l'accise les produits taxables consommés pour les besoins de la production d'électricité ainsi que l'électricité consommée pour maintenir la capacité de production de l'électricité. Le premier alinéa n'est pas applicable lorsque l'électricité produite est exemptée de l'accise en application de l'article L. 312-17 .
|
Code des impositions sur les biens et services
|
L312-32
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603801
|
2022-01-01 00:00:00
|
e1088b695c5797c472493a62a7c586281e1824e077f88bb1f379e4bc0d87d0ec
|
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] |
Les quantités de gaz naturels ou d'électricité fournis ou consommés pendant une période continue au cours de laquelle les tarifs de l'accise évoluent sont, lorsque les dates de fourniture ou de consommation ne peuvent raisonnablement être connues, réparties entre ces différents tarifs à due proportion de leur durée respective d'application. La période mentionnée au premier alinéa du présent article ne peut excéder une année. Un décret détermine les modalités d'application du présent article en fonction, pour chaque produit, des conditions de la fourniture ou de la consommation et des techniques et méthodes disponibles permettant de mesurer ou d'évaluer les quantités fournies ou consommées.
|
Code des impositions sur les biens et services
|
L312-33
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196809
|
2022-08-18 00:00:00
|
60d09034af26650b2781d5618071e7240016f3d68e1c5e92c51e275fa958ee4e
|
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0.003068314865231514,
-0.006838396657258272,
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0.012822413817048073,
-0.03285631537437439,
-0.017270591109991074
] |
Par dérogation à l'article L. 312-26 , pour les besoins de la production combinée de chaleur et d'électricité, un produit taxable en tant que carburant est taxé au tarif applicable pour la taxation en tant que combustible
|
Code des impositions sur les biens et services
|
L312-34
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603793
|
2022-01-01 00:00:00
|
3a2e874ab26734ee3affb0a971f84088b1a01110c0083742c37fa36af870a48a
|
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] |
Les tarifs normaux, exprimés en euros par mégawattheure, des catégories fiscales des produits taxables en tant que carburant sont les suivants : CATÉGORIE FISCALE (CARBURANT) TARIF NORMAL À COMPTER DE 2022 (€/MWh) Gazoles 59,40 Carburéacteurs 76,826 Essences 76,826 Gaz de pétrole liquéfiés carburant 16,208 Gaz naturels carburant 5,23 Toutefois, le tarif est réduit à 24,81 € par mégawattheure pour les produits de la catégorie fiscale des gazoles consommés pour les besoins des moteurs qui réalisent des travaux statiques aux fins de la réalisation d'activités économiques et des moteurs de propulsion des engins qui ne circulent pas habituellement sur les voies ouvertes à la circulation publique. Un arrêté du ministre chargé du budget détermine les caractéristiques physiques et chimiques des produits concernés, la liste des engins éligibles et les conditions auxquelles s'applique le tarif pour les moteurs pouvant alternativement être utilisés pour des travaux statiques et la propulsion d'engins.
|
Code des impositions sur les biens et services
|
L312-35
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048967780
|
2024-01-01 00:00:00
|
07dcbfe97f81b79ca71cd6be99d28b79d918482e0c5fdc4ef52746c2a07b38c1
|
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] |
Les tarifs normaux, exprimés en euros par mégawattheure, des catégories fiscales des produits taxables en tant que combustible sont, le cas échéant avant application des dispositions du troisième alinéa, les suivants : CATÉGORIE FISCALE (COMBUSTIBLE) TARIF NORMAL À COMPTER DE 2022 (€/ MWh) Charbons 14,62 Fiouls lourds 12,555 Fiouls domestiques 15,62 Pétroles lampants 15,686 Gaz de pétrole liquéfiés combustible 5,189 Gaz naturels combustible 8,45 Pour les gaz naturels, le tarif normal peut être majoré par arrêté conjoint des ministres chargés de l'économie et du budget, sans pouvoir excéder 16,37 € par mégawattheure. Cet arrêté est pris au plus tard le 31 décembre 2023 et ne donne pas lieu à consultation du Conseil supérieur de l'énergie.
|
Code des impositions sur les biens et services
|
L312-36
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048827485
|
2024-01-01 00:00:00
|
fe9b9de4499c3ced77aa22f4f7f7e8fc30260bd9889b6d377c59abb586053845
|
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] |
Les tarifs normaux de l'accise, exprimés en euros par mégawattheure, sont, en 2015, pour chacune des catégories fiscales de l'électricité, les suivants : CATÉGORIE FISCALE (ÉLECTRICITÉ) TARIF NORMAL EN 2015 (€/ MWh) Ménages et assimilés 32,0625 Petites et moyennes entreprises 25,6875 Haute puissance 22,5 La fraction du tarif supérieure à 22,5 € par mégawattheure est indexée sur l'inflation dans les conditions prévues par le chapitre II du titre III du livre Ier. Le tarif révisé est arrondi au centième d'euro par mégawattheure. La révision ultérieure est réalisée à partir du tarif non arrondi.
|
Code des impositions sur les biens et services
|
L312-37
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875776
|
2023-01-01 00:00:00
|
2053df1cb930a9bfbea72f0e35f03bb441260df8f58a525d499d43185a0d82c1
|
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0.02494659088551998,
0.06156175211071968,
-0.032549500465393066,
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0.0035096146166324615,
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] |
Par dérogation à l'article L. 312-35 , dans les collectivités régies par l'article 73 de la Constitution, la région détermine les tarifs normaux des catégories fiscales des gazoles et des essences, sans pouvoir excéder les montant prévus au même article L. 312-35. Elle détermine également les tarifs réduits et les tarifs particuliers pour les produits relevant de ces catégories fiscales.
|
Code des impositions sur les biens et services
|
L312-38
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603779
|
2022-01-01 00:00:00
|
fcfb430c29118303d5942272bbc1b0820b9ae83d437547a0b20f8451b44b4e34
|
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] |
Les tarifs normaux et le tarif particulier mentionné à l'article L. 312-83 font l'objet, dans les collectivités autres que celles régies par l'article 73 de la Constitution, de majorations régionales dans les limites suivantes : 1° 1,35 € par mégawattheure pour la catégorie fiscale des gazoles ; 2° 0,821 € par mégawattheure pour la catégorie fiscale des essences. Toutefois, le tarif normal n'est pas modulé pour l'essence d'aviation. Le montant de la majoration est déterminé par la région sur le territoire de laquelle les produits sont vendus à la personne qui les consomme.
|
Code des impositions sur les biens et services
|
L312-39
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046869446
|
2024-01-01 00:00:00
|
23c15cc0babc4ad2947172e5adbc69eea9a1001af1d01b2e0b7f8c3061cc90ab
|
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] |
Les tarifs normaux et le tarif particulier mentionné à l'article L. 312-83 des produits vendus en région d'Ile-de-France à la personne qui les consomme font l'objet, sans préjudice de l'article L. 312-39 , de majorations dans les limites suivantes : 1° 1,89 € par mégawattheure pour la catégorie fiscale des gazoles ; 2° 1,148 € par mégawattheure pour la catégorie fiscale des essences. Toutefois, le tarif normal n'est pas modulé pour l'essence d'aviation. Le montant de la majoration est déterminé par l'établissement " Ile-de-France Mobilités " mentionné à l'article L. 1241-1 du code des transports.
|
Code des impositions sur les biens et services
|
L312-40
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046869440
|
2024-01-01 00:00:00
|
1e9b2dec05ccbb53f7287e361ef343a85e7dd23915a0ceb31f8e65e5a2bbc79e
|
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] |
Pour les produits de la catégorie fiscale des essences vendus en Corse à la personne qui les consomme, le tarif normal est, sans préjudice de l'article L. 312-39, minoré de 1,125 € par mégawattheure. Toutefois, le tarif normal n'est pas modulé pour l'essence d'aviation. Le présent article est applicable jusqu'à la première des échéances mentionnées à l'article 2 de la décision d'exécution (UE) 2019/372 du Conseil du 5 mars 2019 autorisant la France à appliquer un taux d'imposition réduit à l'essence sans plomb utilisée comme carburant et mise à la consommation dans les départements de Corse, conformément à l'article 19 de la directive 2003/96/CE, dans sa rédaction en vigueur.
|
Code des impositions sur les biens et services
|
L312-41
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046869436
|
2024-01-01 00:00:00
|
a9e2d1a7fb15a375572bc6c8cfb30d7a2738380d8e3061627a0ad4a278bbc191
|
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-0.019509274512529373,
0.005542408209294081,
-0.00408229511231184,
-0.03703897446393967
] |
Le bénéfice des tarifs réduits constitutifs d'une aide d'Etat prévus au présent paragraphe est subordonné au respect des conditions prévues à l'article 44 du règlement général d'exemption par catégorie .
|
Code des impositions sur les biens et services
|
L312-42
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048833660
|
2023-12-31 00:00:00
|
2ecfd3558c427f74f241f51b94c558c547880c749017c8f8aa5a51bce47a3572
|
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] |
Lorsqu'un tarif réduit pour certains produits est conditionné au respect d'un niveau minimum d'intensité énergétique au sens de l'article L. 312-44 , le périmètre des produits pris en compte pour déterminer le niveau d'intensité énergétique est apprécié dans les conditions prévues à l'article L. 312-45 , indépendamment du périmètre des produits éligibles au tarif réduit. Seules sont éligibles à ce tarif réduit les consommations réalisées pour les besoins des activités sur le périmètre desquelles ce niveau d'intensité énergétique est apprécié dans les conditions prévues à l'article L. 312-46 .
|
Code des impositions sur les biens et services
|
L312-43
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603761
|
2022-01-01 00:00:00
|
b6eb2e27e2a4f4988c14d0578eae8b83be3e655032625bddad757766686bb4c9
|
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] |
Pour l'application du présent paragraphe : 1° Le niveau d'intensité énergétique en valeur de production s'entend du quotient entre : a) Au numérateur, le coût total d'acquisition, toute taxe comprise à l'exception de la taxe sur la valeur ajoutée déductible, des produits taxables et de la chaleur ; b) Au dénominateur, le chiffre d'affaires, y compris les subventions directement liées au prix du produit, corrigé de la variation des stocks de produits finis, les travaux en cours et les biens ou les services achetés à des fins de revente, diminué des acquisitions de biens et services destinés à la revente ; 2° Le niveau d'intensité énergétique en valeur ajoutée s'entend du quotient entre : a) Au numérateur, le montant total de l'accise sur les produits utilisés, en appliquant le tarif normal. Pour l'électricité, le tarif normal pour les consommations haute puissance est retenu ; b) Au dénominateur, le chiffre d'affaires total soumis à la taxe sur la valeur ajoutée diminué de la totalité des achats soumis à la taxe sur la valeur ajoutée.
|
Code des impositions sur les biens et services
|
L312-44
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603759
|
2022-01-01 00:00:00
|
aadc694a76fcc76a49a28b63836af9c1c4351feae1827c0e418c4b9ced52397c
|
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] |
Pour la détermination des niveaux d'intensité énergétique mentionnés à l'article L. 312-44 sont seuls pris en compte en tant que produits taxables les produits suivants : 1° Ceux utilisés comme carburant pour les besoins suivants : a) Le fonctionnement des moteurs stationnaires ; b) Le fonctionnement des installations et machines utilisées dans la construction, le génie civil et les travaux publics ; 2° Ceux utilisés comme combustible ; 3° L'électricité. Toutefois, ils peuvent être appréciés sur un sous-ensemble restreint de ces produits. Lorsque le niveau mentionné au 2° de l'article L. 312-44 est apprécié uniquement sur l'électricité, il est dénommé niveau d'électro-intensité.
|
Code des impositions sur les biens et services
|
L312-45
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603757
|
2022-01-01 00:00:00
|
b20d6fbd4cacc66da17a6a638568a85263e3bd37cfc3af185bda3db86b607352
|
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0.035311490297317505,
0.018537314608693123,
-0.0025086153764277697
] |
Les niveaux d'intensité énergétique mentionnés à l'article L. 312-44 sont appréciés pour l'ensemble des activités d'une entreprise ou, si cette entreprise en décide autrement, d'une ou plusieurs de ses subdivisions dont chacune, du point de vue de l'organisation, constitue une exploitation indépendante.
|
Code des impositions sur les biens et services
|
L312-46
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603755
|
2022-01-01 00:00:00
|
75782877a664ffaea8eb0460758654da0a48d33232d183b2582a83aa894a89fe
|
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] |
Pour l'application du présent paragraphe, la nomenclature statistique des activités économiques s'entend de la nomenclature établie par le règlement (CE) n° 1893/2006 du Parlement européen et du Conseil du 20 décembre 2006 établissant la nomenclature statistique des activités économiques NACE Rév. 2 et modifiant le règlement (CEE) n° 3037/90 du Conseil ainsi que certains règlements (CE) relatifs à des domaines statistiques spécifiques, dans sa rédaction en vigueur.
|
Code des impositions sur les biens et services
|
L312-47
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603751
|
2022-01-01 00:00:00
|
6dbfb9cfd575248b6b3f6a8caa87f784228f1db489ee0e6476ebf3120f9fb2da
|
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] |
Les tarifs réduits dans le secteur des transports, exprimés en euros par mégawattheure, les produits auxquels ils s'appliquent et les articles prévoyant leurs conditions d'application sont les suivants : CONSOMMATIONS CATÉGORIES FISCALES CONDITIONS D'APPLICATION TARIF RÉDUIT À COMPTER DE 2022 (€/ MWh) Transport guidé de personnes et de marchandises Gazoles L. 312-49 18,82 Électricité L. 312-50 0,5 Transport collectif routier de personnes Gazoles L. 312-51 39,19 Électricité L. 312-51 0,5 Transport de personnes par taxi Gazoles L. 312-52 30,2 Essences L. 312-52 40,388 Transport routier de marchandises Gazoles L. 312-53 45,19 Navigation intérieure à des fins commerciales ou pour les besoins des autorités publiques Toutes sauf électricité L. 312-54 0 Navigation maritime à des fins commerciales ou pour les besoins des autorités publiques Toutes sauf électricité L. 312-55 0 Alimentation à quai des engins flottants utilisés à des fins commerciales ou pour les besoins des autorités publiques Électricité L. 312-56 0,5 Production à bord des navires et bateaux Électricité L. 312-57 0 Manutention portuaire Gazoles L. 312-57-1 3,86 Électricité L. 312-57-2 0,5 Navigation aérienne pour les besoins des prestations de services et ceux des autorités publiques Toutes sauf électricité L. 312-58 0 Exploitation des aérodromes ouverts à la circulation aérienne publique Électricité L. 312-59 7,5
|
Code des impositions sur les biens et services
|
L312-48
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875774
|
2023-01-01 00:00:00
|
b6f1af686b1608140d1460cec7e851efa5fd80f3d0d11fbb8f9d7d14e99b90cd
|
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] |
Relèvent d'un tarif réduit de l'accise les gazoles consommés pour les besoins de la traction des engins transportant des personnes ou des marchandises sur le réseau ferroviaire au sens de l'article L. 2122-1 du code des transports.
|
Code des impositions sur les biens et services
|
L312-49
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603745
|
2022-01-01 00:00:00
|
7df631ab3f576ca93c037aa7fc047ef0b8516e764616144e1cfb1f1902410488
|
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Relève d'un tarif réduit de l'accise l'électricité consommée pour les besoins des usages suivants dans la mesure où ils se rapportent au transport guidé de personnes ou de marchandises : 1° La traction des engins guidés ; 2° Le fonctionnement des équipements, installations et infrastructures destinés à la circulation, à la réparation et à l'entretien des engins guidés.
|
Code des impositions sur les biens et services
|
L312-50
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603743
|
2022-01-01 00:00:00
|
7ea8545180d773024441583263964bd8476d1f36f3ba6af78cc9a896157bbf30
|
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] |
Relèvent d'un tarif réduit de l'accise les gazoles et l'électricité consommés pour les besoins de la propulsion des véhicules routiers utilisés pour le transport public collectif routier de personnes qui répondent aux conditions cumulatives suivantes : 1° Ils relèvent des catégories M2 ou M3 au sens du 1° de l'article L. 421-1 ou répondent aux caractéristiques des petits trains touristiques déterminées par arrêté du ministre chargé des transports ; 2° Ils sont immatriculés dans l'Union européenne et sont utilisés par des personnes établies sur le territoire de l'Union européenne et en Irlande du Nord.
|
Code des impositions sur les biens et services
|
L312-51
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603741
|
2022-01-01 00:00:00
|
6c241a9da420c6fca8f50d62ea2c3ddc719fcb8c27f7014a82fba8dab5b491e3
|
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] |
Relèvent d'un tarif réduit de l'accise les gazoles et les essences consommés pour les besoins de la propulsion des taxis au sens de l'article L. 3121-1 du code des transports. L'article L. 312-42 n'est pas applicable au tarif réduit mentionné au premier alinéa dont relève le gazole.
|
Code des impositions sur les biens et services
|
L312-52
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603739
|
2022-01-01 00:00:00
|
b5cb0d1d7fdea63cb403d9c3da29377384b3466e3cf9f6d829bdba507beabde6
|
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] |
Relèvent d'un tarif réduit de l'accise les gazoles consommés pour les besoins de la propulsion des véhicules routiers qui sont utilisés pour le transport de marchandises par des entreprises et qui répondent aux conditions cumulatives suivantes : 1° Ils relèvent des catégories N2 ou N3 au sens du 1° de l'article L. 421-1 ; 2° Leur masse en charge maximale techniquement admissible est supérieure ou égale à 7,5 tonnes. Pour les véhicules tracteurs, il est tenu compte de la masse en charge maximale techniquement admissible de l'ensemble ; 3° Ils sont immatriculés dans l'Union européenne et sont utilisés par des personnes établies sur le territoire de l'Union européenne ou de l'Irlande du Nord.
|
Code des impositions sur les biens et services
|
L312-53
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603737
|
2022-01-01 00:00:00
|
c260f1e8510d9bc8977cc53e45cb895d137c2a49c4be74bbf81594ccd9343494
|
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Relèvent d'un tarif réduit de l'accise les produits taxables en tant que carburant ou combustible et consommés pour les besoins de la navigation intérieure au sens de l' article L. 4000-2 du code des transports , lorsque le déplacement est inhérent à la réalisation, par l'utilisateur de l'engin flottant, d'une activité économique ou à l'exercice par les autorités publiques d'activités non économiques. Pour le tarif réduit prévu au premier alinéa, l' article L. 312-42 n'est applicable qu'aux pétroles lampants et aux gaz de pétrole liquéfiés combustible. Pour les autres produits, ce tarif réduit est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues, selon le cas, par le règlement général de minimis ou le règlement de minimis dans le secteur de la pêche et de l'aquaculture . Relèvent également d'un tarif réduit les produits taxables en tant que carburant ou combustible destinés à l'avitaillement des bateaux au sens du 1° de l' article L. 4000-3 du même code navigant sur les cours d'eau ou parties de cours d'eau internationaux dans les conditions déterminées par décret. Pour le tarif réduit prévu au troisième alinéa du présent article, l'article L. 312-42 n'est applicable qu'aux pétroles lampants et aux gaz de pétrole liquéfiés combustible utilisés dans des secteurs autres que celui de la pêche et de l'aquaculture. Pour les autres produits utilisés dans ces secteurs, ce tarif réduit est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues par le règlement général de minimis. Pour les produits utilisés dans le secteur de la pêche et de l'aquaculture, ce tarif réduit est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues par le règlement de minimis dans le secteur de la pêche et de l'aquaculture.
|
Code des impositions sur les biens et services
|
L312-54
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048833560
|
2023-12-31 00:00:00
|
7b985780c27ac8aca1ae34aa3d4dd60fd90f19a9cc57c62dda40b5784d98c21c
|
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] |
Relèvent d'un tarif réduit de l'accise les produits taxables en tant que carburant ou combustible et consommés pour les besoins de la navigation maritime au sens de l'article L. 5000-1 du code des transports, lorsque le déplacement est inhérent à la réalisation, par l'utilisateur de l'engin flottant, d'une activité économique ou à l'exercice par les autorités publiques d'activités non économiques. L'article L. 312-42 n'est pas applicable au tarif réduit prévu au premier alinéa du présent article. Relèvent également d'un tarif réduit les produits taxables en tant que carburant ou combustible destinés à l'avitaillement des engins flottants armés pour un usage professionnel mentionné à l'article L. 5231-2 du code des transports. Pour le tarif réduit prévu au troisième alinéa du présent article, l'article L. 312-42 n'est applicable qu'aux pétroles lampants et aux gaz de pétrole liquéfiés combustible utilisés dans des secteurs autres que celui de la pêche et de l'aquaculture. Pour les autres produits utilisés dans ces secteurs, ce tarif réduit est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues par le règlement général de minimis . Pour les produits utilisés dans le secteur de la pêche et de l'aquaculture, ce tarif réduit est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues par le règlement de minimis dans le secteur de la pêche et de l'aquaculture .
|
Code des impositions sur les biens et services
|
L312-55
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048833638
|
2023-12-31 00:00:00
|
fa720dd6089c72d63278c02d822c02e170d644f5ed41ce810a2ec597d0c0674b
|
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] |
Relève d'un tarif réduit de l'accise l'électricité fournie lors du stationnement à quai dans les ports pour les besoins des engins mentionnés au premier alinéa de l'article L. 312-54 et au premier alinéa de l'article L. 312-55 . Le premier alinéa est applicable jusqu'à la première des échéances mentionnées à l'article 2 de la décision d'exécution (UE) 2020/1629 du Conseil du 29 octobre 2020 autorisant la France à appliquer un taux réduit de taxation à l'électricité directement fournie aux navires se trouvant à quai dans un port, conformément à l'article 19 de la directive 2003/96/CE, dans sa rédaction en vigueur.
|
Code des impositions sur les biens et services
|
L312-56
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603731
|
2022-01-01 00:00:00
|
4fb89551714a370459ee3ebe1b05b0c5278943dc906dd9975cd85c3cf8caf42b
|
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] |
Relève d'un tarif réduit de l'accise, sans préjudice de l'article L. 312-17 , l'électricité produite à bord des engins flottants suivants : 1° Les bateaux au sens du 1° de l'article L. 4000-3 du code des transports. Par dérogation à l'article L. 312-42 , le bénéfice de ce tarif réduit est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues, selon le cas, par le règlement général de minimis ou le règlement de minimis dans le secteur de la pêche et de l'aquaculture ; 2° Les engins flottant armés pour la navigation maritime au sens de l'article L. 5000-1 du code des transports. L'article L. 312-42 n'est pas applicable à ce tarif réduit.
|
Code des impositions sur les biens et services
|
L312-57
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603729
|
2022-01-01 00:00:00
|
8ce1f7cc5ebedab94fb8de55d7cc3f97843521d5fa059ebfb8d2b266b1f14cf4
|
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] |
Relèvent d'un tarif réduit de l'accise les gazoles qui répondent aux conditions cumulatives suivantes : 1° Le produit est consommé pour les besoins de la réalisation de travaux statiques, à l'exclusion du déplacement des engins réalisant ces travaux, ou de travaux de terrassement ; 2° Ces travaux sont réalisés pour les besoins de la manutention portuaire dans l'enceinte des ports suivants : a) Les ports maritimes mentionnés à l' article L. 5311-1 du code des transports ; b) Les ports fluviaux composant le réseau transeuropéen de transport défini à l'article 2 du règlement (UE) n° 1315/2013 du Parlement européen et du Conseil du 11 décembre 2013 sur les orientations de l'Union pour le développement du réseau transeuropéen de transport et abrogeant la décision n° 661/2010/UE, dans sa rédaction en vigueur ; c) Les ports fluviaux, autres que ceux mentionnés au b du présent 2°, qui sont situés sur un itinéraire du réseau transeuropéen de transport mentionné au même b et dont tout ou partie de l'activité est dédiée au transport international de marchandises ; 3° Le produit est utilisé par une entreprise dont le niveau d'intensité énergétique est au moins égal à 3 % en valeur de production ou 0,5 % en valeur ajoutée.
|
Code des impositions sur les biens et services
|
L312-57-1
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044835125
|
2024-01-01 00:00:00
|
b5f42fb99fd0c9b0d9dc1d90247f5e9f8b0ce827fc8a1964c270d333415ffdd0
|
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] |
Relève d'un tarif réduit de l'accise l'électricité qui répond aux conditions cumulatives suivantes : 1° Elle est consommée pour les besoins de la manutention portuaire dans l'enceinte des ports mentionnés au 2° de l'article L. 312-57-1 ; 2° Elle est consommée par une entreprise dont le niveau d'électro-intensité est au moins égal à 0,5 %.
|
Code des impositions sur les biens et services
|
L312-57-2
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044835131
|
2024-01-01 00:00:00
|
87a71df1d50f45fc0b981dde3f27534e064cac5d8b40a0a3abaf98aaa2c1a8bb
|
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] |
Relèvent d'un tarif réduit de l'accise les produits taxables en tant que carburant ou combustible et consommés pour les besoins de la navigation aérienne lorsque le déplacement est inhérent à la réalisation, par l'utilisateur de l'aéronef, d'une prestation de services à titre onéreux ou à l'exercice par les autorités publiques d'activités non économiques. L'article L. 312-42 n'est pas applicable pour ce tarif réduit.
|
Code des impositions sur les biens et services
|
L312-58
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603727
|
2022-01-01 00:00:00
|
b35a00ae2f55cd7f18e968900ca3f166f458b020f2c0500207b47ce6e997e4ad
|
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] |
Relève d'un tarif réduit de l'accise l'électricité consommée pour les besoins de l'exploitation d'aérodromes ouverts à la circulation aérienne publique par les exploitants de ces aérodromes dont le niveau d'électro-intensité est au moins égal à 0,5 %.
|
Code des impositions sur les biens et services
|
L312-59
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603725
|
2022-01-01 00:00:00
|
bfc1c724c6fb14d9f7edf437d158dea1d10d44eeb6074e38751d0d0a1c5ca80a
|
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] |
Les tarifs réduits pour les activités agricoles, forestières et montagnardes, exprimés en euros par mégawattheure, les produits auxquels ils s'appliquent et les articles prévoyant leurs conditions d'application sont les suivants : CONSOMMATIONS CATÉGORIES FISCALES CONDITIONS D'APPLICATION TARIF RÉDUIT À COMPTER DE 2022 (€/ MWh) Travaux agricoles et forestiers Gazoles L. 312-61 6,71 Fiouls lourds L. 312-61 0,167 Gaz de pétrole liquéfiés combustible L. 312-61 0,712 Gaz naturels carburant ou combustible L. 312-61 0,54 Déshydratation de légumes et plantes aromatiques Gaz naturels combustible L. 312-62 1,6 Aménagement et entretien des pistes et routes dans les massifs montagneux Gazoles L. 312-63 18,82
|
Code des impositions sur les biens et services
|
L312-60
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048833632
|
2023-12-31 00:00:00
|
4276ad3348111a03924db541d8741216031bf56025fe7c591515f500b33da9c8
|
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] |
Relèvent d'un tarif réduit de l'accise les fiouls lourds, gazoles, gaz de pétrole liquéfiés combustible et gaz naturels carburant ou combustible consommés pour les besoins de travaux agricoles au sens de l'article L. 722-2 du code rural et de la pêche maritime ou de travaux forestiers au sens de l'article L. 722-3 du même code. Par dérogation à l'article L. 312-42 , pour les gaz naturels carburant et les fiouls lourds, le bénéfice du tarif réduit est subordonné, au titre du droit européen des aides d'Etat, au respect des conditions prévues, selon le cas, par le règlement de minimis dans le secteur agricole ou le règlement de minimis dans le secteur de la pêche et de l'aquaculture .
|
Code des impositions sur les biens et services
|
L312-61
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196796
|
2022-08-18 00:00:00
|
4cc42d7904ccd76b719005d6f4a688852055dec3bbf2b41d6978aa96528c7089
|
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] |
Relèvent d'un tarif réduit de l'accise les gaz naturels combustible consommés, pour les besoins de la déshydratation des légumes et plantes aromatiques, autres que les pommes de terre, par les entreprises dont le niveau d'intensité énergétique en valeur ajoutée, apprécié sur ces seules consommations, est au moins égal à 0,6744 %.
|
Code des impositions sur les biens et services
|
L312-62
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637612
|
2024-01-01 00:00:00
|
40c4e3e827aedabf4c052c331eb475ad5763e1d75e1f278e76dfb9788690730c
|
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] |
Relèvent d'un tarif réduit de l'accise les gazoles consommés dans les massifs mentionnés à l'article 5 de la loi n° 85-30 du 9 janvier 1985 relative au développement et à la protection de la montagne pour les besoins des activités suivantes : 1° Aménagement et préparation des parcours sur neige en extérieur réservés à la pratique des activités de glisse autorisées par des engins spécialement conçus à cet effet ; 2° Déneigement des voies ouvertes à la circulation publique par des engins équipés d'outils spécifiques destinés à lutter contre le verglas ou la neige.
|
Code des impositions sur les biens et services
|
L312-63
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603715
|
2022-01-01 00:00:00
|
09bb62874a1aaca751af65422d1f9bcef319202c3887c3e39be613a3e2414b15
|
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] |
Les tarifs réduits pour les procédés et activités industriels, exprimés en euros par mégawattheure, les produits auxquels ils s'appliquent et les articles prévoyant leurs conditions d'application sont les suivants : CONSOMMATIONS CATÉGORIES FISCALES CONDITIONS D'APPLICATION TARIF RÉDUIT À COMPTER DE 2022 (€/ MWh) Doubles usages Toutes L. 312-66 0 Fabrication de produits minéraux non métalliques Toutes L. 312-67 0 Production de biens très intensive en électricité Électricité L. 312-68 0 Secteurs aéronautique et naval Toutes sauf électricité L. 312-69 0 Centres de stockage de données Électricité L. 312-70 12 Extraction de minéraux industriels Gazoles L. 312-70-1 3,86 Consommations de certaines entreprises industrielles électro-intensives Électricité Se référer à l'article L. 312-65
|
Code des impositions sur les biens et services
|
L312-64
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875772
|
2024-01-01 00:00:00
|
2bee480b5654c9f08e1de5c1dd385412b2d08552e327818ec93f24d5f2a9200b
|
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] |
Les tarifs réduits de l'électricité consommée par certaines entreprises industrielles électro-intensives mentionnés à l'article L. 312-64 , exprimés en euros par mégawattheure, les niveaux minimaux d'électro-intensité et les articles prévoyant leurs conditions d'application sont les suivants : CONSOMMATIONS D'ÉLECTRICITÉ NIVEAU MINIMAL D'ÉLECTRO-INTENSITÉ CONDITIONS D'APPLICATION TARIF RÉDUIT À COMPTER DE 2022 (€/ MWh) Consommations des entreprises ayant une activité industrielle 0,5 % L. 312-71 7,5 3,375 % L. 312-71 5 6,75 % L. 312-71 2 Consommations des installations industrielles relevant de certains secteurs d'activité exposés à la concurrence internationale 0,5 % L. 312-72 5,5 3,375 % L. 312-72 2,5 6,75 % L. 312-72 1 13,5 % L. 312-73 0,5
|
Code des impositions sur les biens et services
|
L312-65
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603709
|
2022-01-01 00:00:00
|
a90556bc2fba8c0fd399fe72a53270751a84e397276ac7fc59e86df51214c292
|
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] |
Relèvent d'un tarif réduit de l'accise les produits consommés spécifiquement pour réaliser directement l'une des opérations suivantes : 1° La réduction chimique ; 2° L'électrolyse ; 3° Les procédés métallurgiques ; 4° Pour les produits taxables en tant que combustible et consommés pour les besoins d'un processus déterminé, la génération d'une substance indispensable à la réalisation de ce processus et ne pouvant être générée qu'à partir de ces produits. L'article L. 312-42 n'est pas applicable à ce tarif réduit.
|
Code des impositions sur les biens et services
|
L312-66
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603707
|
2022-01-01 00:00:00
|
83d56fd3b23b08a72720dec480dd78c92e495ea6dabc752f9d0066725efb2dc1
|
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] |
Relèvent d'un tarif réduit de l'accise les produits taxables consommés pour les besoins des procédés suivants : 1° La fabrication de verre et d'articles en verre ; 2° La fabrication de produits réfractaires, de matériaux de construction en terre cuite et de produits en céramique et en porcelaine ; 3° La fabrication de ciment, chaux et plâtre ainsi que d'ouvrages en béton, en ciment ou en plâtre ; 4° La taille, le façonnage et le finissage de pierres ; 5° La fabrication de produits abrasifs et d'autres produits minéraux non métalliques. Les activités auxquelles se rapportent ces procédés sont celles classées sous les groupes correspondants de la nomenclature statistique des activités économiques mentionnée à l'article L. 312-47 . L'article L. 312-42 n'est pas applicable à ce tarif réduit.
|
Code des impositions sur les biens et services
|
L312-67
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603705
|
2022-01-01 00:00:00
|
cf6aebf4bc13640f8bcd3960cf36c91f9d87fc6bd04483ab183a6d4e2785ce3c
|
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] |
Relève d'un tarif réduit de l'accise l'électricité consommée par une entreprise pour fabriquer un produit lorsque le rapport entre le coût de l'électricité et le coût du produit excède 50 %. Le coût de l'électricité est égal à la somme des achats d'électricité par l'entreprise et des coûts de production de l'électricité utilisée au sein de l'entreprise, à l'exception de la taxe sur la valeur ajoutée déductible. Le coût du produit est égal à la somme des achats de biens et services et des dépenses de personnel, augmentée de la consommation de capital fixe, à l'exception de la taxe sur la valeur ajoutée déductible. Seuls sont pris en compte les coûts nécessaires à la production. L'accise sur l'électricité est prise en compte au tarif normal de la catégorie fiscale considérée. Le rapport mentionné au premier alinéa est apprécié sur une année civile ou sur un cycle de production pertinent. L'article L. 312-42 n'est pas applicable à ce tarif réduit.
|
Code des impositions sur les biens et services
|
L312-68
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603703
|
2022-01-01 00:00:00
|
28f8fdd9f6fa4b18877f53c4ece760193529e638e23184328f8d88a516c177d6
|
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] |
Relèvent d'un tarif réduit de l'accise les produits consommés par les moteurs des aéronefs et des navires pour les besoins de la construction, du développement, de la mise au point, des essais et de l'entretien de ces engins ou de leurs moteurs.
|
Code des impositions sur les biens et services
|
L312-69
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048833615
|
2023-12-31 00:00:00
|
fedf4159cc3fb22568ca267d89626c635fb7dfebc0cb34d35230ad555cf59412
|
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] |
Relève d'un tarif réduit de l'accise, pour la fraction qui excède un gigawattheure sur une année civile, l'électricité consommée pour les besoins de l'infrastructure immobilière qui répond aux conditions cumulatives suivantes : 1° Elle est consacrée au stockage physique, au traitement, au transport et à la diffusion de données numériques ; 2° Son accès est sécurisé ; 3° Elle comprend des dispositifs spécifiques et dédiés de contrôle de son environnement thermique, de la qualité de son air, de son alimentation en énergie et de prévention des incendies ; 4° Elle intègre un système de management de l'énergie conforme aux critères prévus au second alinéa de l'article L. 233-2 du code de l'énergie ; 5° L'exploitant adhère à un programme, reconnu par une autorité publique, nationale ou internationale, de mutualisation des bonnes pratiques de gestion énergétique des centres de données incluant : a) L'écoconception des centres de stockage de données ; b) L'optimisation de l'efficacité énergétique ; c) Le suivi de la consommation énergétique et la réalisation de comptes rendus périodiques y afférents ; d) La mise en œuvre de technologies de refroidissement qui répondent à des critères de performance. 6° La chaleur fatale qu'elle génère est valorisée au sein d'un réseau de chaleur ou de froid ou l'installation respecte un indicateur chiffré sur un horizon pluriannuel en matière d'efficacité dans l'utilisation de la puissance, déterminé par décret ; 7° L'eau qui y est utilisée à des fins de refroidissement est limitée selon un indicateur chiffré sur un horizon pluriannuel, déterminé par décret ; 8° Le niveau d'électro-intensité, apprécié à l'échelle de cette installation, est au moins égal à 2,25 %.
|
Code des impositions sur les biens et services
|
L312-70
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196792
|
2022-08-18 00:00:00
|
d922c652b4bfa9920251592bc21c91001d38e2d0589533a1e1f65d7aadf59099
|
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] |
Relèvent d'un tarif réduit de l'accise les gazoles qui répondent aux conditions cumulatives suivantes : 1° Le produit est consommé pour les besoins de la réalisation de travaux statiques, à l'exclusion du déplacement des engins réalisant ces travaux, ou de travaux de terrassement ; 2° Ces travaux sont réalisés pour les besoins de l'extraction des produits suivants : a) Roches destinées à la transformation en pierre ornementale et de construction ; b) Gypse et anhydrite ; c) Pierre calcaire destinée à la production de chaux calcique et dolomitique pour l'industrie ; d) Roches et minéraux suivants, dans la mesure où leurs caractéristiques sont compatibles avec une utilisation dans l'industrie : andalousite, carbonates de calcium comprenant 95 % de calcite, sables et roches siliceux comprenant 95 % de silice, talc, micas, feldspaths, bauxite, argiles kaoliniques, diatomite, kaolin, phonolite, dolomie comprenant 85 % de dolomite, pouzzolanes ; 3° Le produit est utilisé par une entreprise dont le niveau d'intensité énergétique est au moins égal à 3 % en valeur de production ou 0,5 % en valeur ajoutée.
|
Code des impositions sur les biens et services
|
L312-70-1
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044835291
|
2024-01-01 00:00:00
|
a5d4c827ed3226b6ef5b2d959854bce7bd142dca6c2f92e0addb02db0bc99a2a
|
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] |
Relève d'un tarif réduit de l'accise l'électricité consommée par les entreprises qui répondent aux conditions cumulatives suivantes : 1° Le niveau d'électro-intensité, apprécié, sans préjudice des dispositions de l'article L. 312-46 , à l'échelle de l'établissement où l'électricité est consommée ou à une échelle supérieure, est au moins égal au niveau minimal mentionné à l'article L. 312-65 ; 2° L'activité principale de l'entreprise, appréciée à l'échelle retenue en application du 1°, relève de l'une des catégories suivantes : a) Industries extractives ; b) Industrie manufacturière ; c) Production et distribution d'électricité, de gaz, de vapeur ou d'air conditionné ; d) Production et distribution d'eau, assainissement, gestion des déchets et dépollution. Les activités relevant des catégories mentionnées au 2° sont celles qui sont classées sous les sections correspondantes de la nomenclature statistique des activités économiques mentionnée à l'article L. 312-47 .
|
Code des impositions sur les biens et services
|
L312-71
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603697
|
2022-01-01 00:00:00
|
a9c3cd43bfb9ab7a3852fe12c9af05fd20d934f56485ea79f635fe9b42ffb18b
|
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] |
Relève d'un tarif réduit de l'accise l'électricité consommée pour les besoins de l'installation qui répond aux conditions cumulatives suivantes : 1° Le niveau d'électro-intensité de l'entreprise qui l'exploite est au moins égal au niveau minimal mentionné à l'article L. 312-65 ; 2° Y sont réalisées une ou plusieurs des activités suivantes : a) Extraction de minerais de fer, de minéraux pour l'industrie chimique et d'engrais naturels, ainsi que les activités de soutien à ces activités ; b) Métallurgie du fer, de l'aluminium, du cuivre, du plomb, du zinc ou de l'étain, ainsi que la fabrication des tubes, tuyaux et raccords de tubes et tuyaux en ces métaux, des barres, tiges, profilés et fils en plomb et des plaques, feuilles et bandes en zinc ; c) Fabrication de produits chimiques de base, organiques et inorganiques, autres que les gaz industriels, les colorants et pigments et l'alcool éthylique dénaturé, à l'exception de l'enrichissement de l'uranium et de la production d'alcool éthylique à partir de matériaux fermentés ; d) Fabrication de produits azotés et d'engrais ainsi que production de compost par traitement et élimination de déchets organiques ; e) Fabrication des matières plastiques de base suivantes : polyéthylène à basse densité, à basse densité linéaire et à haute densité, polypropylène, chlorure de polyvinyle et polycarbonate ; f) Filature du coton, fabrication de fibres artificielles ou synthétiques et fabrication de vêtements en cuir, ainsi que des vêtements résistants au feu et de protection en cette matière ; g) Fabrication de papier, de carton et de pâtes à papier mécaniques. Les activités relevant des catégories mentionnées au présent article sont, sous réserve des adaptations que cet article prévoit, celles classées sous les divisions, groupes, classes et sous-classes correspondantes de la nomenclature statistique des activités économiques mentionnée à l'article L. 312-47 .
|
Code des impositions sur les biens et services
|
L312-72
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196788
|
2022-08-18 00:00:00
|
460869978d58ef39615af4a1cf79cee643b381ca18294102e12ec8f567da0705
|
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] |
Relève d'un tarif réduit de l'accise l'électricité consommée pour les besoins de l'installation qui répond aux conditions cumulatives suivantes : 1° Elle est exploitée par une entreprise dont le niveau d'électro-intensité, évalué sur le périmètre de cette installation, est au moins égal au niveau minimal mentionné à l'article L. 312-65 ; 2° Y sont réalisées une ou plusieurs des activités qui répondent aux conditions cumulatives suivantes : a) Elles relèvent des catégories listées en annexe à la décision 2014/746/ UE de la Commission du 27 octobre 2014 établissant, conformément à la directive 2003/87/ CE du Parlement européen et du Conseil, la liste des secteurs et sous-secteurs considérés comme exposés à un risque important de fuite de carbone, pour la période 2015-2019, dans sa rédaction en vigueur au 31 décembre 2020 ; b) L'intensité des échanges avec les pays tiers évaluée pour les besoins de la décision mentionnée au a est au moins égale à 25 %.
|
Code des impositions sur les biens et services
|
L312-73
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196784
|
2022-08-18 00:00:00
|
13fd39b00951033b7c67296d04b31aa5c7022597dd7e3ac09d5968a636424d12
|
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] |
Pour l'application du présent sous-paragraphe, le système d'échange de quotas de gaz à effet de serre dans l'Union pour les installations fixes ou “ SEQE-IF ” de l'UE, s'entend du système établi par la directive 2003/87/CE du Parlement européen et du Conseil du 13 octobre 2003 établissant un système d'échange de quotas d'émission de gaz à effet de serre dans l'Union et modifiant la directive 96/61/CE du Conseil, dans sa rédaction en vigueur, et régissant les installations mentionnées à l'article 3 nonies de la même directive.
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Code des impositions sur les biens et services
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L312-74
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048833608
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2023-12-31 00:00:00
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d85c394da8883b20ea1894a23de1c570c887d8c667ab0cba8c6fecad1cfe2dc4
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] |
Les tarifs réduits pour les activités relevant du système d'échange de quotas de gaz à effet de serre dans l'Union, exprimés en euros par mégawattheure, les produits auxquels ils s'appliquent et les articles prévoyant leurs conditions d'application sont les suivants : CONSOMMATIONS CATÉGORIES FISCALES CONDITIONS D'APPLICATION TARIF RÉDUIT À COMPTER DE 2024 (€/ MWh) Installations intensives en énergie soumises au SEQE-IF de l'UE Charbons L. 312-76 2,79 Gaz naturels combustible L. 312-76 1,52 Installations intensives en énergie exposées à la concurrence internationale non soumises au SEQE-IF de l'UE mais relevant d'activités soumises au SEQE-IF de l'UE Gaz naturels combustible L. 312-77 1,6 Installations de valorisation de la biomasse Charbons L. 312-78 0
|
Code des impositions sur les biens et services
|
L312-75
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048833593
|
2023-12-31 00:00:00
|
4ab147c9ff48ec3215fe902fab4683c83b111c0f3004cd704f84c5692a4d114b
|
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] |
Relèvent d'un tarif réduit de l'accise les charbons et gaz naturels combustible consommés pour les besoins de l'installation qui répond aux conditions cumulatives suivantes : 1° Elle est exploitée par des entreprises dont le niveau d'intensité énergétique est au moins égal à 3 % en valeur de production ou 0,5 % en valeur ajoutée ; 2° Elle est soumise au système communautaire d'échange de quotas de gaz à effet de serre dans l'Union pour les installations fixes.
|
Code des impositions sur les biens et services
|
L312-76
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048833602
|
2023-12-31 00:00:00
|
ba0ec99d822f0adb0fe98ab29a0b5af06c96a5ee9f4aaf2b9ed762b58ed05b0b
|
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] |
Relèvent d'un tarif réduit de l'accise les gaz naturels combustible consommés pour les besoins de l'installation qui répond aux conditions cumulatives suivantes : 1° Elle est exploitée par des entreprises dont le niveau d'intensité énergétique est au moins égal à 3 % en valeur de production ou 0,5 % en valeur ajoutée ; 2° Elle n'est pas soumise au système communautaire d'échange de quotas de gaz à effet de serre dans l'Union pour les installations fixes ; 3° Y sont réalisées une ou plusieurs des activités listées en annexe à la décision 2014/746/UE de la Commission du 27 octobre 2014 établissant, conformément à la directive 2003/87/CE du Parlement européen et du Conseil, la liste des secteurs et sous-secteurs considérés comme exposés à un risque important de fuite de carbone, pour la période 2015-2019, dans sa rédaction en vigueur au 31 décembre 2020.
|
Code des impositions sur les biens et services
|
L312-77
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048833587
|
2023-12-31 00:00:00
|
4cd2a60925c5d1592f29c43c7637da9a6f8d2d085d4cd158220d6b488adfd988
|
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Relèvent d'un tarif réduit de l'accise les charbons consommés pour les besoins de la valorisation de la biomasse dans l'installation qui répond aux conditions cumulatives suivantes : 1° Elle est exploitée par des entreprises dont le niveau d'intensité énergétique, apprécié sur les seules consommations mentionnées au premier alinéa, est au moins égal à 3 % en valeur de production ; 2° Elle est soumise au système communautaire d'échange de quotas de gaz à effet de serre dans l'Union ou à des dispositions d'un accord conclu avec l'autorité administrative permettant d'atteindre des objectifs équivalents en matière de protection de l'environnement ou d'efficacité énergétique.
|
Code des impositions sur les biens et services
|
L312-78
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048833579
|
2023-12-31 00:00:00
|
d462b48774ea22385b40a197e6283d9ee03bdc2bdc0bdaef53ed460502d859ee
|
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] |
Les tarifs réduits pour les activités des administrations publiques, exprimés en euros par mégawattheure, les produits auxquels ils s'appliquent et les articles prévoyant leurs conditions d'application sont les suivants : Consommations Catégorie fiscale Conditions d'application Tarif réduit à compter de 2023 Intervention des véhicules des services d'incendie et de secours Gazoles L. 312-78-2 0 Essences 0
|
Code des impositions sur les biens et services
|
L312-78-1
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047807623
|
2023-07-12 00:00:00
|
272eb3d1c7c5f606e6c8b7aed379b31eb35fa5f8318b0d638a7d34ea9e839608
|
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] |
Relèvent d'un tarif réduit de l'accise les gazoles et les essences consommés pour les besoins de la propulsion des véhicules des services d'incendie et de secours.
|
Code des impositions sur les biens et services
|
L312-78-2
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047807625
|
2023-07-12 00:00:00
|
52977a8f105e4aa4d95f159c7c79c322672048d5a1d1a7592fec60a8ac17c08d
|
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] |
Les tarifs particuliers, exprimés en euros par mégawattheure, les produits auxquels ils s'appliquent et les articles prévoyant leurs conditions d'application figurent dans le tableau suivant : PRODUIT CONDITIONS D'APPLICATION TARIF PARTICULIER À COMPTER DE 2022 (€/ MWh) Éthanol-diesel ED95 L. 312-80 12,119 Gazole B100 L. 312-81 12,905 Essence SP95-E10 L. 312-83 74,576 Superéthanol E85 L. 312-84 17,894 Grisou et gaz assimilés combustible L. 312-85 0 Biogaz combustible non injecté dans le réseau L. 312-86 0 Électricité d'origine renouvelable produite par de petites installations et consommée par le producteur L. 312-87 0
|
Code des impositions sur les biens et services
|
L312-79
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046869423
|
2024-01-01 00:00:00
|
76d045b517745dd7f7e3f4f72d44285e0e87321b8dc5f736ccc3df412ce81c06
|
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] |
Relève d'un tarif particulier de l'accise le mélange d'éthanol, d'eau et d'additifs autorisé à la carburation en application de l' article L. 641-4 du code de l'énergie pour l'alimentation des moteurs thermiques à allumage par compression des véhicules routiers.
|
Code des impositions sur les biens et services
|
L312-80
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637608
|
2024-01-01 00:00:00
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] |
Relève d'un tarif particulier de l'accise le mélange d'esters méthyliques d'acides gras autorisé à la carburation en application de l' article L. 641-4 du code de l'énergie pour l'alimentation de moteurs thermiques à allumage par compression des véhicules routiers.
|
Code des impositions sur les biens et services
|
L312-81
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637604
|
2024-01-01 00:00:00
|
e8150cf8ae63dfa40525b666d8c59ba8871e1821f7b3b96e1851a21d988a4477
|
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] |
Relève d'un tarif particulier de l'accise le mélange d'hydrocarbures et, le cas échéant, de composés oxygénés organiques et d'éthanol, avec une teneur volumique maximale en éthanol d'au moins 10 %, autorisé à la carburation en application de l' article L. 641-4 du code de l'énergie pour l'alimentation de moteurs thermiques à allumage commandé des véhicules routiers.
|
Code des impositions sur les biens et services
|
L312-83
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637600
|
2024-01-01 00:00:00
|
4bdd9ef7157a1479613ba6e4cc8dbb046edcc00042780f742cecbabd19bf1c04
|
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] |
Relève d'un tarif particulier de l'accise le mélange de supercarburant sans plomb et d'éthanol, comprenant au moins 65 % en volume d'éthanol et d'alcools supérieurs et autorisé à la carburation en application de l' article L. 641-4 du code de l'énergie pour l'alimentation de moteurs thermiques à allumage commandé.
|
Code des impositions sur les biens et services
|
L312-84
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637596
|
2024-01-01 00:00:00
|
02a53207e772e991bce122d6b29297401ca78d85960e039689a1403b35742658
|
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] |
Relèvent d'un tarif particulier de l'accise, lorsqu'ils sont taxables en tant que combustible, les gaz de houille, gaz à l'eau, gaz pauvres et gaz similaires, autres que les gaz de pétrole et hydrocarbures gazeux.
|
Code des impositions sur les biens et services
|
L312-85
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603665
|
2022-01-01 00:00:00
|
7ea4abb27bfb1215cdea12e663aa780c9120181a87e62008d934c69c5e999616
|
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] |
Relèvent d'un tarif particulier de l'accise, lorsqu'ils sont taxables en tant que combustible, les hydrocarbures gazeux à l'état gazeux produits à partir de la biomasse et non mélangés à d'autres produits.
|
Code des impositions sur les biens et services
|
L312-86
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603663
|
2022-01-01 00:00:00
|
db60a653a993f4464e0b02d6a6e8be94ef193a420b2d1724fd9ef37d9004cd73
|
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] |
Relève d'un tarif particulier de l'accise l'électricité qui répond aux conditions cumulatives suivantes : 1° Elle est produite à partir d'énergie éolienne, solaire thermique ou photovoltaïque, géothermique, marine, hydroélectrique, d'énergie ambiante, de la biomasse, des gaz de décharge, des gaz des stations d'épuration d'eaux usées ou de gaz produit à partir de la biomasse ; 2° La puissance installée sur le site de production est inférieure à un mégawatt. Pour l'énergie solaire photovoltaïque, cette puissance s'entend de la puissance crête ; 3° Elle est consommée pour les besoins des activités de la personne qui l'a produite.
|
Code des impositions sur les biens et services
|
L312-87
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603661
|
2022-01-01 00:00:00
|
599ed9d78b2f490b7f94526d13f653d33eb05076ef5219904c922f79948bc069
|
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] |
Les règles relatives à l'exigibilité de l'accise sur les énergies sont déterminées par les dispositions du titre IV du livre Ier , par celles de la section 4 du chapitre Ier du présent titre et par celles de la présente section.
|
Code des impositions sur les biens et services
|
L312-88
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603657
|
2022-01-01 00:00:00
|
af08a8e7a5fd8aa885eb398a73b0c7068ea474cfdc978e4dc10a37f85be1c478
|
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] |
Par dérogation à l'article L. 311-12 , pour les charbons, les gaz naturels et l'électricité et pour les produits assimilés à des produits énergétiques, l'accise devient exigible : 1° Lors du fait générateur mentionné à l'article L. 312-13 ; 2° Lorsque le produit est consommé pour un usage autre que celui sur la base duquel les montants acquittés lors de l'exigibilité mentionnée au 1° ont été établis, lors de cette consommation.
|
Code des impositions sur les biens et services
|
L312-89
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603653
|
2022-01-01 00:00:00
|
1b8b88b4e6adf87de2a0a1503eb1dfda320fd75ea714694d655461e4b6e31ed7
|
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] |
Par dérogation à l'article L. 311-18 , ne constitue pas un déplacement à des fins commerciales, le déplacement des produits utilisés à bord des véhicules routiers ou des caissons conçus pour le transport de marchandises dans les conditions cumulatives suivantes : 1° Ils sont consommés pour les besoins de la propulsion du véhicule ou du fonctionnement, pendant le transport, des systèmes dont est équipé le véhicule ou le caisson ; 2° Ils sont contenus dans un réservoir qui répond aux conditions cumulatives suivantes : a) Il est fixé à demeure par le constructeur du véhicule ou du caisson sur l'ensemble des véhicules ou caissons du même type ; b) Il est conçu et installé pour permettre la consommation directe du produit au cours du transport pour les usages mentionnés au 1°. Par dérogation à l'article L. 312-89 , l'accise ne devient pas exigible lors de la consommation des produits assimilés à des produits énergétiques dans les conditions prévues au présent article.
|
Code des impositions sur les biens et services
|
L312-90
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044875824
|
2023-02-13 00:00:00
|
478c4a633ef5c4eda09cadfd128a9b017c35ef6bd9dadcc8f5a5f013c552ef4b
|
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] |
En cas de changement d'un tarif d'accise existant, l'accise devient exigible pour les produits énergétiques, autres que les charbons et les gaz naturels, détenus en dehors d'un régime de suspension de l'accise par une personne qui ne les destine pas à sa consommation propre. Le premier alinéa n'est pas applicable aux produits contenus dans les cuves des stations-service ou lorsque le montant total dû par un même redevable est inférieur à 300 €.
|
Code des impositions sur les biens et services
|
L312-91
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603645
|
2022-01-01 00:00:00
|
a5e135ad50a4fc47401a55597ccee2c390d6b961a025948c3a6e06ae12688c83
|
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] |
Les règles relatives aux personnes soumises aux obligations fiscales pour l'accise sur les énergies sont déterminées par les dispositions du titre V du livre Ier , par celles de la section 5 du chapitre Ier du présent titre et par celles de la présente section.
|
Code des impositions sur les biens et services
|
L312-92
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603641
|
2022-01-01 00:00:00
|
f5269b63e83807e80698faced4f2022b008ae5c32d332409b322f51d82de8a2b
|
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] |
Est redevable de l'accise sur les charbons, les gaz naturels et l'électricité : 1° Lorsque l'accise devient exigible en application du 1° de l'article L. 312-89 : a) Dans le cas mentionné au 1° de l'article L. 312-13 , la personne qui fournit le produit à la personne qui le consomme ; b) Dans le cas mentionné au 2° du même article L. 312-13, la personne qui consomme le produit ; 2° Lorsque l'accise devient exigible en application du 2° de l'article L. 312-89, la personne qui consomme le produit.
|
Code des impositions sur les biens et services
|
L312-93
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603637
|
2022-01-01 00:00:00
|
e17e0766331960bf53c96d1f02fd8017b00bb4d9ed08e404c7c59f54745b4610
|
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] |
Le redevable mentionné au a du 1° de l'article L. 312-93 est soumis à une obligation de représentation fiscale.
|
Code des impositions sur les biens et services
|
L312-94
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603635
|
2022-01-01 00:00:00
|
eb2970b372a1da57bdb9fe42d233fb524aaf2caac4ee2d95f982401951cb3178
|
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] |
Pour les gaz naturels et l'électricité, lorsque le redevable mentionné au a du 1° de l'article L. 312-93 ne dispose pas de l'autorisation prévue, selon les produits, à l'article L. 443-1 ou à l'article L. 333-1 du code de l'énergie, l'ensemble des obligations s'imposant au redevable est transféré à la personne qui lui a fourni les produits. Il peut être renoncé à ce transfert selon des modalités déterminées par décret.
|
Code des impositions sur les biens et services
|
L312-95
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196764
|
2022-08-18 00:00:00
|
f3ed8f9c4f81584dcb16dd035487150b13bf5b4e3f1ecc865494f8ccd21f427c
|
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] |
Est redevable de l'accise sur les produits assimilés à des produits énergétique la personne qui réalise l'évènement qui constitue le fait générateur mentionné à l'article L. 312-15 .
|
Code des impositions sur les biens et services
|
L312-96
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603629
|
2022-01-01 00:00:00
|
915f7ba914bc77197513a2c4db4b9e9e99281f6481bc7424749da284277eeca9
|
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] |
Est redevable de l'accise lors du changement de tarif mentionné à l'article L. 312-91 la personne qui possède le produit.
|
Code des impositions sur les biens et services
|
L312-97
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196760
|
2022-08-18 00:00:00
|
f47f6b8dc247de2c20c121ee6eaa543e4f549237011cc982ff3e32ac917da63a
|
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-0.060632020235061646
] |
Les règles de constatation de l'accise sur les énergies sont déterminées par les dispositions du titre VI du livre Ier, par celles de la section 6 du chapitre Ier du présent titre et par celles de la présente section.
|
Code des impositions sur les biens et services
|
L312-98
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603621
|
2022-01-01 00:00:00
|
8dd0ddc68527fdcff382e91881725b2e4e01c1eb897062b1195b20bd3340d85b
|
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] |
Par dérogation à l'article L. 161-2 , lorsque les charbons, les gaz naturels ou l'électricité sont fournis lors d'une opération soumise à la taxe sur la valeur ajoutée, les échéances déclaratives relatives à l'accise peuvent être déterminées à partir de l'exigibilité de la taxe sur la valeur ajoutée.
|
Code des impositions sur les biens et services
|
L312-99
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603617
|
2022-01-01 00:00:00
|
a2bc9aa47b540850d99f1f10ba6f4808514a4d9a396eda96940d2ebbaa9ce3c8
|
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] |
L'article L. 311-41 s'applique aux seuls produits énergétiques suivants : 1° Parmi les produits mentionnés au 1° de l'article L. 312-3 : a) Le benzol, le toluol, le xylol et les mélanges d'hydrocarbures aromatiques ayant les caractéristiques des huiles légères et préparation et des huiles moyennes ; b) Lorsqu'ils ne contiennent pas de biodiesel, les huiles légères et préparations, les huiles moyennes, les gazoles et les fuels oils. Toutefois, les produits suivants ne sont concernés que lorsqu'ils sont transportés en vrac : les essences spéciales et les huiles moyennes, autres que le pétrole lampant, qui ne sont destinées à subir ni un traitement défini, ni une transformation chimique par traitement ; c) Lorsqu'ils contiennent du biodiesel, les gazoles et, s'ils sont transportés en vrac, les huiles moyennes ; d) Les gaz de pétrole et autres hydrocarbures gazeux, à l'état liquide, à l'exception du gaz naturel ; 2° Parmi les produits mentionnés au 2° du même article L. 312-3, les hydrocarbures acycliques saturés, le benzène, le toluène et les xylènes ; 3° Les produits mentionnés aux 6° à 9° du même article L. 312-3.
|
Code des impositions sur les biens et services
|
L312-100
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196756
|
2022-08-18 00:00:00
|
9fbb42f44b92c9a6aea79b8869a6d60ba23fd2afa1581ecc8228a91c292fd79d
|
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] |
Sous réserve des dispositions de l'article L. 312-103 , les dispositions de la sous-section 3 de la section 6 du chapitre Ier sont applicables aux produits énergétiques qui ne sont pas taxables en tant que carburant ou combustible et aux produits assimilés à des produits énergétiques.
|
Code des impositions sur les biens et services
|
L312-101
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603611
|
2022-01-01 00:00:00
|
67bbae26ff61f46423c4f54a6a3cd964b4853e29be32be63e17b3e5475d8b6d1
|
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] |
Les mesures de suivi et de gestion relatives aux éléments mentionnés au 6° de l'article L. 311-39 peuvent également être imposées aux entreprises qui acquièrent des travaux réalisés au moyen d'engins pour les besoins desquels les produits taxables sont consommés.
|
Code des impositions sur les biens et services
|
L312-102
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603609
|
2022-01-01 00:00:00
|
f5284f664785dadbf66fe170fb458dac9741f1ca08743f98cb489dd523b31872
|
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] |
Pour les charbons, les gaz naturels et l'électricité, des décrets déterminent les obligations des redevables mentionnés au 1° de l'article L. 312-93 et relatives aux éléments suivants : 1° Les obligations de déclaration auprès de l'administration intervenant avant l'intervention du fait générateur ; 2° La tenue de comptabilités dédiées relatives aux produits taxés ; 3° La communication à l'administration d'informations sur les personnes auxquelles ils ont fourni les produits taxés. Les dispositions de la sous-section 3 de la section 6 du chapitre Ier ne sont pas applicables.
|
Code des impositions sur les biens et services
|
L312-103
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603607
|
2022-01-01 00:00:00
|
53981c703f09837e1f7345eae8e1d86cd93c02856f67929eb95721f00c320ae6
|
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] |
Les règles relatives au paiement de l'accise sur les énergies sont déterminées par les dispositions du titre VII du livre Ier, par celles de la section 7 du chapitre Ier du présent titre et par celles de la présente section.
|
Code des impositions sur les biens et services
|
L312-104
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048833572
|
2023-12-31 00:00:00
|
14bbf4bbb2a228683e34bc7b67f05eacd1944137caae3092b6044b99bfdaab5f
|
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] |
Un décret détermine les situations dans lesquelles la personne qui acquiert un produit pour lequel l'accise devenue exigible a été constatée à un tarif supérieur à celui dont relève l'usage auquel elle destine ce produit peut bénéficier d'une avance sur le montant du remboursement mentionné au second alinéa de l'article L. 311-36 dont elle est susceptible de bénéficier.
|
Code des impositions sur les biens et services
|
L312-104-1
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796660
|
2023-12-31 00:00:00
|
7cc3bb52c1ac7a8f84eaf33de6c7106d28194e6d0d83334f1560833ebe34aac0
|
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0.01347401924431324,
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] |
Le décret prévu à l'article L. 312-104-1 détermine : 1° Les produits, les usages et les catégories de redevables concernés ; 2° La date à laquelle l'avance est sollicitée ou versée à l'initiative de l'administration, au plus tôt le 1er janvier de l'année d'exigibilité du remboursement, ainsi que les modalités de sollicitation et de versement ; 3° La date à laquelle l'avance est régularisée, au plus tard à la fin de l'année civile qui suit celle de l'exigibilité du remboursement, et les modalités de cette régularisation ; 4° Le nombre des avances, qui ne peut excéder trois par année civile ; 5° Les règles de détermination du montant des avances.
|
Code des impositions sur les biens et services
|
L312-104-2
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796662
|
2023-12-31 00:00:00
|
3fb309372256c9616dd35dabd1cd85aa212c2ac9225c3b64ce44cec256c8a83f
|
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] |
Les règles relatives au contrôle, au recouvrement et au contentieux de l'accise sur les énergies sont déterminées par les dispositions du titre VIII du livre Ier et par celles de la présente section.
|
Code des impositions sur les biens et services
|
L312-105
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603599
|
2022-01-01 00:00:00
|
d1eddd38c8f21d2975728f0a0f09cd2274952d5cd3e31afcaa9ce7ee772be1de
|
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] |
Sauf s'agissant des charbons, des gaz naturels et de l'électricité, l'accise sur les énergies est, pour les éléments mentionnés à l'article L. 180-1 , régie par les dispositions du code des douanes .
|
Code des impositions sur les biens et services
|
L312-106
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603597
|
2022-01-01 00:00:00
|
f03cb5af0ab72aa5656f7d37527a9c1f4229e844bba7121552dc6171c5d7242e
|
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] |
L'affectation du produit de l'accise sur les énergies est déterminée par les dispositions suivantes : 1° S'agissant de l'accise perçue sur les gazoles et les essences en métropole, le IX de l' article 60 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 et les dispositions suivantes : a) Le I de l'article 59 de la loi de finances pour 2004 (n° 2003-1311 du 30 décembre 2003) ; b) L' article 52 de la loi n° 2004-1484 du 30 décembre 2004 de finances pour 2005 ; c) L' article 40 de la loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006 ; d) L' article 51 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ; e) L' article 39 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012 ; f) Les I et II de l' article 41 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 ; g) L' article 38 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016 ; h) Les deux derniers alinéas du 4° du a de l'article L. 4331-2 du code général des collectivités territoriales ; i) Le 11° de l'article L. 1241-14 du code des transports ; 2° S'agissant de l'accise perçue sur les gazoles et les essences dans les collectivités régies par l' article 73 de la Constitution, les articles L. 4434-2 à L. 4434-4 du code général des collectivités territoriales ; 3° S'agissant de l'accise perçue sur l'électricité, les articles L. 2333-2 et L. 3333-2 du même code.
|
Code des impositions sur les biens et services
|
L312-107
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046196752
|
2022-08-18 00:00:00
|
cbfc203d4eb0d28dbba894df1b742c4ad93cec9a175dd3da627f70ec7d5c52ec
|
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0.006596961058676243,
0.0037620344664901495,
0.01745101623237133,
-0.0059045846574008465,
-0.03261277452111244,
-0.02227536216378212,
-0.018762968480587006,
-0.016565077006816864,
0.04072410985827446,
0.0416945144534111,
0.01188751682639122,
0.030972952023148537,
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0.011872170493006706,
0.021335065364837646,
-0.014536257833242416
] |
Les règles relatives aux éléments taxables et aux territoires pour l'accise sur les alcools sont déterminées par les dispositions du titre Ier du livre Ier , par celles de la section 1 du chapitre Ier du présent titre et par celles de la présente section.
|
Code des impositions sur les biens et services
|
L313-1
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603587
|
2022-01-01 00:00:00
|
c1c74cc44dd55165a8a6ce1ad4adb8d2c84f781e48ddd55ee4fb869f70130e05
|
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] |
Sont soumis à l'accise, même lorsqu'ils sont contenus dans d'autres produits ou contiennent d'autres produits : 1° Les boissons alcooliques au sens du 2° de l'article L. 111-4 ; 2° L'alcool éthylique d'un titre au sens de l'article L. 313-3 qui excède 1,2 % vol, lorsqu'il n'est pas contenu dans une boisson alcoolique.
|
Code des impositions sur les biens et services
|
L313-2
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603585
|
2022-01-01 00:00:00
|
ddabedeb4a1d3aaa796087b752caaac27fef9bbf02294e19a83765679f5ac071
|
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] |
Le titre d'un produit s'entend du titre alcoométrique volumique acquis.
|
Code des impositions sur les biens et services
|
L313-3
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603583
|
2022-01-01 00:00:00
|
48c856410077496eb0cbd16ff82cd4bb0971ed04d38122cccec9aa1b461df04b
|
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] |
Les règles relatives au fait générateur de l'accise sur les alcools sont déterminées par les dispositions du titre II du livre Ier et par celles de la section 2 du chapitre Ier du présent titre.
|
Code des impositions sur les biens et services
|
L313-4
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044603579
|
2022-01-01 00:00:00
|
f6fea80a408f9507d071d263ba576079241391ce86084664ae56fda5e95605c0
|
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