Législation du système fiscal et social

Impôts indirects

Effective DateImpôts indirectsLegislative referencesPublication in the Official JournalNotes
Value added tax (VAT) (1)Excises on tobacco (2)Taxes and excises on energy productsExcises on alcohol and other drinksTaxes on insurancesTaxes on housing energy
Taux réduit
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Taux intermédiaire
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Taux normal
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Taux majoré
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Taux super réduit
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Taux réduit 2
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Taux normal ou majoré temporaire
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Tobacco usual rates (3)Taxes spécifiquesTICPE (10)Tax on polluting activities - fuel (11)Regional surcharge - diesel (12)Regional surcharge - gasoline (12)Alcools fermentés (13)Biers (14)Intermediary products (liquor wine, etc.) (15)Other alcohols (specific rhums, etc.) (17)Premix (alcohol plus soda) (21)Energy drinks, sweet or sweetened beverages (22)Contribution on sweetened beveragesNon alcoholic beverages (14)
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Alcoholic beverage contribution on Social Security (23)Taxes on insurance contracts (24)Tax on guarantee fund for compulsory insurance (28)Taxes on electricity and gas (32)
Cigarettes
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Cigares et cigarillos
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Tabacs à rouler
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Taxes on other tobaccos (4)
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Tabacs à priser
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Tabacs à mâcher
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Autres tabacs à chauffer (5)
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Tabacs fumés/inhalés après chauffe (6)
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Tabacs en bâtonnets (7)
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Tobacco specific amountsTobacco specific ratesGoudrons utilisés comme combustibles, (100kg)
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White Spirit utilisé comme combustible (hectolitre)
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Essences spéciales utilisées comme carburants et combustibles (hectolitre)
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TICPE - Energy productsEssence normale (hectolitre)
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TICPE - Energy productsTICPE - Energy productsTICPE - Energy productsTICPE - Energy productsTICPE - Energy productsTICPE - Energy productsTICPE - Energy productsTICPE - Energy productsGaz naturel à l'état gazeux, utilisés comme carburants (100m3)
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Gaz naturel à l'état gazeux, utilisé sous conditions aux moteurs stationnaires(100m3)
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TICPE - Energy productsCarburant constitué d'au minimum 90% d'alcool éthylique agricole (hectolitre)
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Carburant constitué à 100% d'estars méthyliques d'acides gras (hectolitre)
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Super 95
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Super 98
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Super avec additifs (ARS)
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Super E10
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Super E85
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Gazole routier
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Gazole B30
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Alsace
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Aquitaine
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Majoration régionale TICPE gazole en Auvergne
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Basse Normandie
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Bourgogne
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Bretagne
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Centre
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Champagne-Ardennes
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Basse Normandie
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Franche-Comté
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Haute-Normandie
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Ile-de-France
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Languedoc-Roussillon
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Limousin
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Lorraine
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Midi-Pyrénées
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Nord-Pas-de-Calais
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Pays de la Loire
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Picardie
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Poitou-Charentes
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Rhône-Alpes
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Paca
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Alsace
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Aquitaine
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Auvergne
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Basse-Normandie
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Bourgogne
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Bretagne
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Centre
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Champagne-Ardennes
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Corse
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Franche-Compté
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Haute-Normandie
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Ile-de-France
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Languedoc-Roussillon
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Limousin
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Lorraine
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Midi-Pyrénées
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Nord-Pas-de-Calais
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Pays de la Loire
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Picardie
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Poitou-Charentes
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Rhône-Alpes
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Paca
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Vins mousseux
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Vins tranquilles
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Boissons fermentées autres que vin et bière
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Cidres, poirés et hydromels
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Exonération vins
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Exonération de la taxe sur les alcools fermentés des pétillants (€/hl)
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Bières moins de 2,8% vol. (€/degré/hl)
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Taxe sur les bières plus de 2,8% vol. (en €/degré/hl)
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Bières moins de 4,6% vol ou récipient entre 65cL et 1L
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Taxes sur les autres bières (non comprises dans la mention précédente)
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Taxe sur les bières des petites brasseries de moins de 10 000 hl (en €/degré/hl)
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Taxes sur les bières des petites brasseries comprises 10 000 hl et 50 000 hl (en €/degré/hl)
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Taxes sur les bières des petites brasseries comprises entre 50 000 hl et 200 000 hl (en €/degré/hl)
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Produits intermédiaires Vins doux naturels et vins de liqueurs AOP (€/hl) (16)
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Autres produits intermédiaires (€/hl)
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Rhum des DOM
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Autres alcools
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Taxes sur les alcools des bouilleurs de cru (18)
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Taxes sur les autres alcools - Quantités ajoutées pour la préparation de vins (19)
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Taxes sur les apéritifs et assimilés (20)
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Prémix (€ par décilitre d'alcool pur)
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Prémix (€ par décilitre)
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Prémix définies à l'article 435 (€ par décilitre d'alcool pur)
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Contribution sur les boissons sucrées ou édulcorées (€/hl)
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Contribution sur les boissons sucrées ou édulcorées - Mayotte (€/hl)
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Contribution sur les boissons édulcorées (€/hl)
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Contribution sur les boissons sucrées (€/hl)
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Boissons énergisantes (€/hl)
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1 kg ou moins de sucres ajoutés par hl de boisson (en € / hl)
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2 kg de sucres ajoutéspar hl de boisson (en € / hl)
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3 kg de sucres ajoutés par hl de boisson (en € / hl)
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4 kg de sucres ajoutés par hl de boisson (en € / hl)
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5 kg de sucres ajoutés par hl de boisson (en € / hl)
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6 kg de sucres ajoutés par hl de boisson (en € / hl)
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7 kg de sucres ajoutés par hl de boisson (en € / hl)
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8 kg de sucres ajoutés par hl de boisson (en € / hl)
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9 kg de sucres ajoutés par hl de boisson (en € / hl)
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10 kg de sucres ajoutés par hl de boisson (en € / hl)
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11 kg de sucres ajoutés par hl de boisson (en € / hl)
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12 kg de sucres ajoutés par hl de boisson (en € / hl)
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13 kg de sucres ajoutés par hl de boisson (en € / hl)
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14 kg de sucres ajoutés par hl de boisson (en € / hl)
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15 kg de sucres ajoutés par hl de boisson (en € / hl)
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Pour tout kg au-dessus de 15 kg de sucres ajoutés par hl de boisson (€/hl)
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Cotisation de sécurité sociale sur les boissons alcooliques (€ par décilitre)
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Cotisation de sécurité sociale sur les alcools - Taux plein (€/hlap)
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Cotisation de sécurité sociale sur les produits intermédiaires titrant plus de 18% vol. - Taux plein (€/hl)
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Assurances incendie (particuliers)
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Assurances incendie risques agricoles non exonérés
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Assurances incendie souscrites auprès des caisses départementales
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Assurance pertes d'exploitations dues à incendie industrie
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Contrats "solidaires et responsables" (2 bis) d'assurance maladie individuelles et collectives (25)
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Cas général (2 ter) des contrats d'assurance maladie individuelles et collectives (25)
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Assurance bateaux de sport ou de plaisance
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Assurance risques non exonérés navigation fluviale ou maritimes, tous types de risque navigation aérienne
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Assurances vie et assimilées
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Rente viagère sous conditions (26)
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Assurances de crédit à l'exportation
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Contribution sécu assurances automobiles
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Assurance pour les véhicules terrestres à moteurs (particuliers)
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Assurances de protection juridique (27)
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Assurance véhicules terrestres à moteur lourds (25)
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Assurances véhicules terrestres à moteur (25)
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Autres assurances
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Contribution des assurés (en % des primes) sur les fonds de garantie des assurances obligatoires (FGAO) (29)
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Taux normal de la cotisation des responsables d'accidents non-assurés, sur les fonds de garantie des assurances obligatoires (FGAO) (30)
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Taux réduit de la cotisation des responsables d'accidents non-assurés, sur les fonds de garantie des assurances obligatoires (FGAO) (30)
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Contributions des entreprises d'assurances sur les fonds de garantie des assurances obligatoires (FGAO) (31)
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Contributions des entreprises d'assurances pour la section "automobiles" sur les fonds de garantie des assurances obligatoires (FGAO) (31)
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Contribution au service public de l'électricité (CSPE)
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Contribution tarifaire d'acheminement (CTA) portant sur la distribution d'électricité
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Contribution tarifaire d'acheminement (CTA) portant sur la distribution de gaz
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Taxe intérieure sur la consommation de gaz naturel (TICGN) - prix par MWh
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CTSSG - prix par MWh
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Plafonds de la taxe sur la consommation finale d'énergie (TCFE) pour les compteurs de puissance <= 36 kva - en euros par MWh
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Cigarettes (8)
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Cigares (8)
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Tabacs à rouler (8)
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Autres tabacs (9)
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Autres tabacs à chauffer (4)
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Tabacs fumés/inhalés après avoir été chauffés (4)
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Tabacs en bâtonnets (4)
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Cigarettes (8)
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Cigares (8)
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Tabac à rouler (8)
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Autres tabacs (8)
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Tabacs à priser (8)
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Tabacs à chiquer (8)
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Supercarburants dont SP95 et SP98 (hectolitre)*
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Super E 85 utilisé comme carburant (hectolitre)
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SuperE10 (hectolitre) *
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Supercarburants contenant un additif (hectolitre)
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TICPE - Energy productsTICPE - Energy productsAutres huiles légères (hectolitre)
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Autres huiles moyennes (hectolitre)
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Huiles légères et préparation, essence d'aviation (hectolitre)
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Pétrole lampant, autre (hectolitre)
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Pétrole lampant utilisé comme combustible (hectolitre)
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Gazole comme carburants sous conditions (hectolitre)
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Gazole, fioul domestique (hectolitre)
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Gazole, autres (hectolitre) *
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Gazol B 10 (hectolitre)
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TICPE - produits énergétiques, Fioul avec point d'éclair inférieur à 120° C (hectolitre)
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TICPE - produits énergétiques, Fioul lourd (100kg net)
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TICPE - produits énergétiques, Fioul lourd BTS (100kg)
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TICPE - produits énergétiques, Fioul lourd HTS (100kg)
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Propane utilisé comme carburants, autres (100kg nets)
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Propane utilisé comme carburants, sous conditions (100kg nets)
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Propane utilisé comme carburants, usages autres que comme carburant (100kg nets)
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Sous condition (100kg nets)
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Autres (100kg nets)
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Autres que comme carburant (100kg nets)
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Autres gaz de pétrole liquéfiés utilisés comme carburants, sous conditions (100kg)
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Autres gaz de pétrole liquéfiés utilisés comme carburants, autres (100kg)
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Emulsion d'eau dans du gazole, autres (hectolitre)
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Emulsion d'eau dans du gazole, sous conditions (hectolitre)
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Carburateurs type essence, autres (hectolitre)
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Carburateurs type essence, carburants pour avion (hectolitre)
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Carburateurs type essence, sous conditions (hectolitre)
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Carburéacteurs, type pétrole lampant, autres (hectolitre)
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Carburéacteurs, type pétrole lampant, carburant moteurs d'avion (hectolitre)
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Carburéacteurs, type pétrole lampant , sous conditions (hectolitre)
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1/1/265.5 %10 %20 %2.1 %55 %36.3 %49.1 %58.1 %40.7 %5,140 %5,140 %5,140 %68.1 €52.2 €104.2 €192.3 €33.6 €50.9 €15 %5 %30 %10 %0 %0 %10.08 €15.25 €67.52 €68.29 €11.83 €66.29 €71.56 €68.51 €39.79 €51.28 €39.79 €67.52 €51.28 €56.39 €51.28 €15.25 €18.82 €15.62 €59.4 €59.4 €13.95 €20.71 €15.9 €6.63 €15.9 €20.71 €6.63 €15.9 €20.71 €5.8 €9.5 €36.94 €10.33 €6.43 €11.83 €7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €1.15 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0.77 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.68 €3.91 €3.91 €1.37 €3.84 €3.84 €3.84 €3.84 €3.84 €48.87 €195.47 €901.84 €1,802.67 €901.33 €11 €3 €3.34 €3.34 €3.9 €4.44 €4.99 €6.11 €7.22 €8.33 €10.55 €12.77 €14.98 €17.21 €19.43 €21.65 €23.87 €26.09 €2.21 €0.54 €578.8 €48.87 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %14 %22.5 €27.04 %20.8 %8.43 €9.9 €
1/1/255.5 %10 %20 %2.1 %55 %36.3 %49.1 %58.1 %40.7 %5,140 %5,140 %5,140 %68.1 €52.2 €104.2 €155.2 €33.6 €41.1 €15 %5 %30 %10 %0 %0 %10.08 €15.25 €67.52 €68.29 €11.83 €66.29 €71.56 €68.51 €39.79 €51.28 €39.79 €67.52 €51.28 €56.39 €51.28 €15.25 €18.82 €15.62 €59.4 €59.4 €13.95 €20.71 €15.9 €6.63 €15.9 €20.71 €6.63 €15.9 €20.71 €5.8 €9.5 €36.94 €10.33 €6.43 €11.83 €7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €1.15 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0.77 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.68 €3.91 €3.91 €1.37 €3.84 €3.84 €3.84 €3.84 €3.84 €48.87 €195.47 €901.84 €1,802.67 €901.33 €11 €3 €3.34 €3.34 €3.9 €4.44 €4.99 €6.11 €7.22 €8.33 €10.55 €12.77 €14.98 €17.21 €19.43 €21.65 €23.87 €26.09 €2.21 €0.54 €578.8 €48.87 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %14 %22.5 €27.04 %20.8 %8.43 €9.9 €
1/1/245.5 %10 %20 %2.1 %55 %36.3 %49.1 %58.1 %40.7 %5,140 %5,140 %5,140 %68.1 €52.2 €99.7 €113.9 €33.6 €30.2 €15 %5 %30 %10 %0 %0 %10.08 €15.25 €67.52 €68.29 €11.83 €66.29 €71.56 €68.51 €39.79 €51.28 €39.79 €67.52 €51.28 €56.39 €51.28 €15.25 €18.82 €15.62 €59.4 €59.4 €13.95 €20.71 €15.9 €6.63 €15.9 €20.71 €6.63 €15.9 €20.71 €5.8 €9.5 €36.94 €10.33 €6.43 €11.83 €7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €1.15 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0.77 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.68 €3.91 €3.91 €1.37 €3.84 €3.84 €3.84 €3.84 €3.84 €48.87 €195.47 €901.84 €1,802.67 €901.33 €11 €3 €3.34 €3.34 €3.9 €4.44 €4.99 €6.11 €7.22 €8.33 €10.55 €12.77 €14.98 €17.21 €19.43 €21.65 €23.87 €26.09 €2.21 €0.54 €578.8 €48.87 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %14 %22.5 €27.04 %20.8 %8.43 €9.9 €
2024-06-01
3/1/235.5 %10 %20 %2.1 %55 %36.3 %49.1 %58.1 %40.7 %5,140 %5,140 %5,140 %68.1 €52.2 €91.7 €72.7 €33.6 €19.3 €15 %5 %30 %10 %0 %0 %10.08 €15.25 €67.52 €68.29 €11.83 €66.29 €71.56 €68.51 €39.79 €51.28 €39.79 €67.52 €51.28 €56.39 €51.28 €15.25 €18.82 €15.62 €59.4 €59.4 €13.95 €20.71 €15.9 €6.63 €15.9 €20.71 €6.63 €15.9 €20.71 €5.8 €9.5 €36.94 €10.33 €6.43 €11.83 €7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €1.15 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0.77 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.68 €3.91 €3.91 €1.37 €3.84 €3.84 €3.84 €3.84 €3.84 €48.87 €195.47 €901.84 €1,802.67 €901.33 €11 €3 €3.17 €3.17 €3.7 €4.22 €4.74 €5.8 €6.86 €7.91 €10.02 €12.13 €14.23 €16.34 €18.45 €20.56 €22.67 €24.78 €2.1 €0.54 €578.8 €48.87 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %14 %22.5 €27.04 %20.8 %8.43 €9.9 €
Article L314-24 du Code des impositions sur les biens et services
1/1/235.5 %10 %20 %2.1 %55 %36.3 %49.1 %51.4 %58.1 %40.7 %5,140 %5,140 %5,140 %63.6 €48.7 €83.5 €31.4 €72.7 €33.6 €19.3 €15 %5 %30 %10 %0 %0 %10.08 €15.25 €67.52 €68.29 €11.83 €66.29 €71.56 €68.51 €39.79 €51.28 €39.79 €67.52 €51.28 €56.39 €51.28 €15.25 €18.82 €15.62 €59.4 €59.4 €13.95 €20.71 €15.9 €6.63 €15.9 €20.71 €6.63 €15.9 €20.71 €5.8 €9.5 €36.94 €10.33 €6.43 €11.83 €7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €1.15 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0.77 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.68 €3.91 €3.91 €1.37 €3.84 €3.84 €3.84 €3.84 €3.84 €48.87 €195.47 €901.84 €1,802.67 €901.33 €11 €3 €3.17 €3.17 €3.7 €4.22 €4.74 €5.8 €6.86 €7.91 €10.02 €12.13 €14.23 €16.34 €18.45 €20.56 €22.67 €24.78 €2.1 €0.54 €578.8 €48.87 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %14 %22.5 €27.04 %20.8 %8.43 €9.9 €
2023-06-02
1/1/225.5 %10 %20 %2.1 %55 %36.3 %49.1 %51.4 %58.1 %40.7 %63.6 €48.7 €83.5 €31.4 €15 %5 %30 %10 %0 %0 %10.08 €15.25 €67.52 €68.29 €11.83 €66.29 €71.56 €68.51 €39.79 €51.28 €39.79 €67.52 €51.28 €56.39 €51.28 €15.25 €18.82 €15.62 €59.4 €59.4 €13.95 €20.71 €15.9 €6.63 €15.9 €20.71 €6.63 €15.9 €20.71 €5.8 €9.5 €36.94 €10.33 €6.43 €11.83 €7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €1.15 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0.77 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.68 €3.91 €3.91 €1.37 €3.84 €3.84 €3.84 €3.84 €3.84 €48.87 €195.47 €901.84 €1,802.67 €901.33 €11 €3 €3.12 €3.12 €3.64 €4.15 €4.67 €5.71 €6.75 €7.79 €9.86 €11.94 €14.01 €16.08 €18.16 €20.24 €22.31 €24.39 €2.07 €0.54 €578.8 €48.87 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %14 %22.5 €27.04 %20.8 %8.43 €9.9 €
2022-05-06
1/1/215.5 %10 %20 %2.1 %55 %36.3 %49.1 %51.4 %58.1 %40.7 %62.9 €48.2 €82.6 €31 €15 %5 %30 %10 %0 %0 %10.08 €15.25 €67.52 €68.29 €11.83 €66.29 €71.56 €68.51 €39.79 €51.28 €39.79 €67.52 €51.28 €56.39 €51.28 €15.25 €18.82 €15.62 €59.4 €59.4 €13.95 €20.71 €15.9 €6.63 €15.9 €20.71 €6.63 €15.9 €20.71 €5.8 €9.5 €36.94 €10.33 €6.43 €11.83 €7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €1.15 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0.77 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.68 €3.91 €3.91 €1.37 €3.84 €3.84 €3.84 €3.84 €3.84 €48.87 €195.47 €901.84 €1,802.67 €901.33 €11 €3 €3.11 €3.11 €3.63 €4.14 €4.66 €5.7 €6.74 €7.77 €9.84 €11.92 €13.98 €16.05 €18.12 €20.2 €22.27 €24.34 €2.07 €0.54 €578.8 €48.87 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %14 %22.5 €27.04 %20.8 %8.43 €9.9 €
2021-06-11
11/1/205.5 %10 %20 %2.1 %55 %36.3 %49.1 %51.4 %58.1 %40.7 %62.9 €48.2 €82.6 €31 €15 %5 %30 %10 %0 %0 %10.08 €15.25 €67.52 €68.29 €11.83 €66.29 €71.56 €68.51 €39.79 €51.28 €39.79 €67.52 €51.28 €45.49 €51.28 €15.25 €18.82 €15.62 €59.4 €59.4 €13.95 €20.71 €15.9 €6.63 €15.9 €20.71 €6.63 €15.9 €20.71 €5.8 €9.5 €36.94 €10.33 €6.43 €11.83 €7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €1.15 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0.77 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.59 €3.88 €3.88 €1.36 €3.81 €3.81 €3.81 €3.81 €3.81 €48.43 €193.73 €893.3 €1,786.59 €893.8 €11 €3 €3.08 €3.08 €3.6 €4.1 €4.62 €5.65 €6.68 €7.7 €9.75 €11.81 €13.86 €15.91 €17.96 €20.02 €22.07 €24.12 €2.05 €0.54 €573.64 €48.43 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %14 %22.5 €27.04 %20.8 %8.45 €
2020-12-30
3/1/205.5 %10 %20 %2.1 %54 %34.5 %48.1 %50.7 %57.2 %40.1 %62.8 €43.7 €79.8 €29.1 €15 %5 %30 %10 %0 %0 %10.08 €15.25 €67.52 €68.29 €11.83 €66.29 €71.56 €68.51 €39.79 €51.28 €39.79 €67.52 €51.28 €45.49 €51.28 €15.25 €18.82 €15.62 €59.4 €59.4 €13.95 €20.71 €15.9 €6.63 €15.9 €20.71 €6.63 €15.9 €20.71 €5.8 €9.5 €36.94 €10.33 €6.43 €11.83 €7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €1.15 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0.77 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.59 €3.88 €3.88 €1.36 €3.81 €3.81 €3.81 €3.81 €3.81 €48.43 €193.73 €893.3 €1,786.59 €893.8 €11 €3 €3.08 €3.08 €3.6 €4.1 €4.62 €5.65 €6.68 €7.7 €9.75 €11.81 €13.86 €15.91 €17.96 €20.02 €22.07 €24.12 €2.05 €0.54 €573.64 €48.43 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %14 %22.5 €27.04 %20.8 %8.45 €
2020-12-30
1/1/205.5 %10 %20 %2.1 %52.7 %32.3 %46.7 %49.9 %56.2 %39.3 %62 €35.3 €76.2 €25.3 €15 %5 %30 %10 %0 %0 %10.08 €15.25 €67.52 €68.29 €11.83 €66.29 €71.56 €68.51 €39.79 €51.28 €39.79 €67.52 €51.28 €45.49 €51.28 €15.25 €18.82 €15.62 €59.4 €59.4 €13.95 €20.71 €15.9 €6.63 €15.9 €20.71 €6.63 €15.9 €20.71 €5.8 €9.5 €36.94 €10.33 €6.43 €11.83 €7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €1.15 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0.77 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.59 €3.88 €3.88 €1.36 €3.81 €3.81 €3.81 €3.81 €3.81 €48.43 €193.73 €893.3 €1,786.59 €893.8 €11 €3 €3.08 €3.08 €3.6 €4.1 €4.62 €5.65 €6.68 €7.7 €9.75 €11.81 €13.86 €15.91 €17.96 €20.02 €22.07 €24.12 €2.05 €0.54 €573.64 €48.43 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %14 %22.5 €27.04 %20.8 %8.45 €
2020-07-24
12/31/195.5 %10 %20 %2.1 %52.7 %32.3 %46.7 %49.9 %56.2 %39.3 %62 €35.3 €76.2 €25.3 €15 %5 %30 %10 %0 %0 %10.08 €15.25 €67.52 €68.29 €11.83 €66.29 €71.56 €68.51 €39.79 €51.28 €39.79 €67.52 €51.28 €45.49 €51.28 €15.25 €18.82 €15.62 €59.4 €59.4 €13.95 €20.71 €15.9 €6.63 €15.9 €20.71 €6.63 €15.9 €20.71 €5.8 €9.5 €36.94 €10.33 €6.43 €11.83 €7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €1.15 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0.77 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.44 €3.82 €3.82 €1.34 €3.75 €3.75 €3.75 €3.75 €3.75 €47.67 €190.68 €879.72 €1,758.45 €879.24 €11 €3.03 €3.03 €3.54 €4.04 €4.55 €5.56 €6.57 €7.58 €9.6 €11.62 €13.64 €15.66 €17.68 €19.7 €21.72 €23.74 €2.02 €0.54 €564.61 €47.67 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %14 %22.5 €27.04 %20.8 %8.45 €
11/1/195.5 %10 %20 %2.1 %52.7 %32.3 %46.7 %49.9 %56.2 %39.3 %62 €35.3 €76.2 €25.3 €15 %5 %30 %10 %0 %0 %10.08 €15.25 €67.52 €68.29 €11.83 €66.29 €71.56 €68.51 €39.79 €51.28 €39.79 €67.52 €51.28 €45.49 €51.28 €15.25 €18.82 €15.62 €59.4 €59.4 €13.95 €20.71 €15.9 €6.63 €15.9 €20.71 €6.63 €15.9 €20.71 €5.8 €9.5 €36.94 €10.33 €6.43 €11.83 €7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €1.15 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0.77 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.44 €3.82 €3.82 €1.34 €3.75 €3.75 €3.75 €3.75 €3.75 €47.67 €190.68 €879.72 €1,758.45 €879.24 €11 €3.03 €3.03 €3.54 €4.04 €4.55 €5.56 €6.57 €7.58 €9.6 €11.62 €13.64 €15.66 €17.68 €19.7 €21.72 €23.74 €2.02 €0.54 €564.61 €47.67 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %14 %22.5 €27.04 %20.8 %8.45 €
2018-12-30
2017-12-31
3/1/195.5 %10 %20 %2.1 %51.7 %30 %45.6 %49 %55 %38.5 %61.1 €30 €72.5 €23.4 €15 %5 %30 %10 %0 %0 %10.08 €15.25 €67.52 €68.29 €11.83 €66.29 €71.56 €68.51 €39.79 €51.28 €39.79 €67.52 €51.28 €45.49 €51.28 €15.25 €18.82 €15.62 €59.4 €59.4 €13.95 €20.71 €15.9 €6.63 €15.9 €20.71 €6.63 €15.9 €20.71 €5.8 €9.5 €36.94 €10.33 €6.43 €11.83 €7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €1.15 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0.77 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.44 €3.82 €3.82 €1.34 €3.75 €3.75 €3.75 €3.75 €3.75 €47.67 €190.68 €879.72 €1,758.45 €879.24 €11 €3.03 €3.03 €3.54 €4.04 €4.55 €5.56 €6.57 €7.58 €9.6 €11.62 €13.64 €15.66 €17.68 €19.7 €21.72 €23.74 €2.02 €0.54 €564.61 €47.67 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %14 %22.5 €27.04 %20.8 %8.45 €
2018-12-30
2017-12-31
1/1/195.5 %10 %20 %2.1 %50.8 %26.9 %44.5 %48.1 %53.8 %37.6 %59.9 €24.7 €68.5 €21.5 €15 %5 %30 %10 %0 %0 %10.08 €15.25 €67.52 €68.29 €11.83 €66.29 €71.56 €68.51 €39.79 €51.28 €39.79 €67.52 €51.28 €45.49 €51.28 €15.25 €18.82 €15.62 €59.4 €59.4 €13.95 €20.71 €15.9 €6.63 €15.9 €20.71 €6.63 €15.9 €20.71 €5.8 €9.5 €36.94 €10.33 €6.43 €11.83 €7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %7.9 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €1.15 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0.77 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.44 €3.82 €3.82 €1.34 €3.75 €3.75 €3.75 €3.75 €3.75 €47.67 €190.68 €879.72 €1,758.45 €879.24 €11 €3.03 €3.03 €3.54 €4.04 €4.55 €5.56 €6.57 €7.58 €9.6 €11.62 €13.64 €15.66 €17.68 €19.7 €21.72 €23.74 €2.02 €0.54 €564.61 €47.67 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %14 %22.5 €27.04 %20.8 %8.45 €
2018-12-30
7/1/185.5 %10 %20 %2.1 %50.8 %26.9 %44.5 %48.1 %53.8 %37.6 %59.9 €24.7 €68.5 €21.5 €15 %5 %30 %10 %0 %0 %10.08 €15.25 €67.52 €68.29 €11.83 €66.29 €71.56 €68.51 €39.79 €51.28 €39.79 €67.52 €51.28 €45.49 €51.28 €15.25 €18.82 €15.62 €59.4 €59.4 €13.95 €20.71 €15.9 €6.63 €15.9 €20.71 €6.63 €15.9 €20.71 €5.8 €9.5 €36.94 €10.33 €6.43 €11.83 €7.5 %7.5 %7.5 %7.5 %7.5 %7.7 %7.7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €1.15 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0.77 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.35 €3.78 €3.78 €1.33 €3.71 €3.71 €3.71 €3.71 €3.71 €47.2 €188.79 €871.01 €1,741.04 €870.53 €11 €3 €3 €3.5 €4 €4.5 €5.5 €6.5 €7.5 €9.5 €11.5 €13.5 €15.5 €17.5 €19.5 €21.5 €23.5 €2 €0.54 €559.02 €47.2 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %12 %22.5 €27.04 %20.8 %8.45 €
Article 19 de la Loi 2017-1836 du 30/12/2017 de financement de la sécurité sociale pour 2018.
2017-12-31
La contribution sur les boissons sucrées se fait selon un barême à partir de juillet 2018, un nouvel onglet a été créé à cet effet
Article 1613 ter du CGI. Avant juillet 2018, cette contribution faisait partie de la "contribution sur les boissons sucrées ou édulcorées"
3/1/185.5 %10 %20 %2.1 %50.8 %26.9 %44.5 %48.1 %53.8 %37.6 %59.9 €24.7 €68.5 €21.5 €15 %5 %30 %10 %0 %0 %10.08 €15.25 €67.52 €68.29 €11.83 €66.29 €71.56 €68.51 €39.79 €51.28 €39.79 €67.52 €51.28 €45.49 €51.28 €15.25 €18.82 €15.62 €59.4 €59.4 €13.95 €20.71 €15.9 €6.63 €15.9 €20.71 €6.63 €15.9 €20.71 €5.8 €9.5 €36.94 €10.33 €6.43 €11.83 €7.5 %7.5 %7.5 %7.5 %7.5 %7.7 %7.7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €1.15 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0.77 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.35 €3.78 €3.78 €1.33 €3.71 €3.71 €3.71 €3.71 €3.71 €47.2 €188.79 €871.01 €1,741.04 €870.53 €11 €7.55 €7.55 €0.54 €559.02 €47.2 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %12 %22.5 €27.04 %20.8 %8.45 €
2017-12-31
1/1/185.5 %10 %20 %2.1 %49.7 %23 %37.7 %45 %50 %35 %48.75 €19 €67.5 €17 €15 %5 %30 %10 %0 %0 %10.08 €15.25 €67.52 €68.29 €11.83 €66.29 €71.56 €68.51 €39.79 €51.28 €39.79 €67.52 €51.28 €45.49 €51.28 €15.25 €18.82 €15.62 €59.4 €59.4 €13.95 €20.71 €15.9 €6.63 €15.9 €20.71 €6.63 €15.9 €20.71 €5.8 €9.5 €36.94 €10.33 €6.43 €11.83 €7.5 %7.5 %7.5 %7.5 %7.5 %7.7 %7.7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €1.15 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0.77 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.35 €3.78 €3.78 €1.33 €3.71 €3.71 €3.71 €3.71 €3.71 €47.2 €188.79 €871.01 €1,741.04 €870.53 €11 €7.55 €7.55 €0.54 €559.02 €47.2 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %12 %22.5 €27.04 %20.8 %8.45 €
Arrêté du 22/12/2017
Arrêté du 22/12/2017 (tarifs accises alcools 2018)
2017-12-27
2017-12-31
A partir de 2018, plus de taux spécifique à Mayotte. Par ailleurs il n'y a plus de "contribution sur les boissons sucrées ou édulcorées" mais une "contribution sur les boissons sucrées" et une "contribution sur les boissons édulcorées"
11/27/175.5 %10 %20 %2.1 %49.7 %23 %37.7 %45 %50 %35 %48.75 €19 €67.5 €17 €15 %5 %30 %10 %0 %0 %6.89 €12.02 €64.3 €65.07 €9.41 €63.07 €68.34 €64.91 €36.19 €47.68 €36.19 €64.3 €47.68 €41.89 €47.68 €11.65 €15.09 €11.89 €53.07 €53.07 €9.54 €16.5 €11.69 €11.69 €16.5 €11.69 €16.5 €5.8 €6.5 €33.86 €7.25 €4.4 €7.5 %7.5 %7.5 %7.5 %7.5 %7.7 %7.7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €1.15 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0.77 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.33 €3.77 €3.77 €1.33 €3.7 €3.7 €3.7 €3.7 €3.7 €47.11 €188.41 €869.27 €1,737.56 €868.79 €11 €7.53 €7.31 €0.54 €557.9 €47.11 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %12 %22.5 €27.04 %20.8 %5.88 €
Arrêté du 27/11/2017
1/1/175.5 %10 %20 %2.1 %49.7 %23 %37.7 %45 %50 %35 %48.75 €19 €67.5 €17 €15 %5 %30 %10 %0 %0 %6.89 €12.02 €64.3 €65.07 €9.41 €63.07 €68.34 €64.91 €36.19 €47.68 €36.19 €64.3 €47.68 €41.89 €47.68 €11.65 €15.09 €11.89 €53.07 €53.07 €9.54 €16.5 €11.69 €11.69 €16.5 €11.69 €16.5 €5.8 €6.5 €33.86 €7.25 €4.4 €7.5 %7.5 %7.5 %7.5 %7.5 %7.7 %7.7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €1.15 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0.77 €2.5 €2.5 €4.39 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.33 €3.77 €3.77 €1.33 €3.7 €3.7 €3.7 €3.7 €3.7 €47.11 €188.41 €869.27 €1,737.56 €868.79 €11 €7.53 €7.31 €0.54 €557.9 €47.11 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %1 %22.5 €27.04 %20.8 %5.88 €
Arrêté du 27/12/2016
Arrêté du 27/12/2016 (tarifs accises alcools 2017)
Arrêté du 27/12/2016 (tarifS accises alcools 2017)
Loi 2016-1618 du 29/12/2016 (LFR pour 2016) - art. 60
2016-12-31
2016-12-30
2016-01-27
Abrogation de la taxe sur les boissons énergisantes par la Loi 2016-1917 du 29/12/2016 de finances pour 2017 (1), Article 83
7/1/165.5 %10 %20 %2.1 %49.7 %23 %32 %45 %50 %35 %48.75 €19 €67.5 €17 €15 %5 %30 %10 %0 %0 %4.97 €10.08 €62.35 €64.12 €7.96 €62.12 €67.39 €62.74 €34.02 €45.51 €34.02 €62.35 €45.51 €39.72 €45.51 €9.48 €12.83 €9.63 €49.81 €6.88 €13.97 €9.16 €9.16 €13.97 €9.16 €13.97 €3.99 €4.69 €32 €5.39 €7 %7 %7 %7 %7 %7.7 %7.7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €9.29 €3.75 €3.75 €1.32 €3.69 €3.69 €3.69 €3.69 €3.69 €46.92 €187.66 €869.27 €1,737.56 €868.79 €11 €7.5 €5.31 €102.61 €0.54 €555.68 €46.92 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %1 %22.5 €27.04 %20.8 %4.34 €9.6 €
1/1/165.5 %10 %20 %2.1 %49.7 %23 %32 %45 %50 %35 %48.75 €19 €67.5 €17 €15 %5 %30 %10 %0 %0 %4.97 €10.08 €62.35 €64.12 €7.96 €62.12 €67.39 €62.74 €34.02 €45.51 €34.02 €62.35 €45.51 €39.72 €45.51 €9.48 €12.83 €9.63 €49.81 €6.88 €13.97 €9.16 €9.16 €13.97 €9.16 €13.97 €3.99 €4.69 €32 €5.39 €7 %7 %7 %7 %7 %7.7 %7.7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €9.29 €3.75 €3.75 €1.32 €3.69 €3.69 €3.69 €3.69 €3.69 €46.92 €187.66 €869.27 €1,737.56 €868.79 €11 €7.5 €5.31 €102.61 €0.54 €555.68 €46.92 €30 %7 %24 %7 %19 %15 %18 %13.4 %15 %33 %9 %1.2 %10 %5 %1 %1 %22.5 €27.04 %20.8 %4.34 €9.6 €
Arrêté du 18/12/2015
Loi 2015-1786 du 29/12/2015 (LFR pour 2015) - art. 14 et 17
2015-12-24
2012-12-30
2015-12-30
2014-12-24
10/9/155.5 %10 %20 %2.1 %49.7 %23 %32 %45 %50 %35 %48.75 €19 €67.5 €17 €15 %5 %30 %10 %0 %0 %3.28 €7.87 €60.64 €62.41 €12.62 €62.41 €65.68 €60.83 €32.11 €43.6 €32.11 €60.64 €43.6 €37.81 €43.6 €7.57 €10.84 €7.64 €46.82 €4.53 €13 €6.92 €6.92 €13 €6.92 €13 €3.09 €3.09 €30.35 €3.74 €7 %7 %7 %7 %7 %7.7 %7.7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €9.29 €3.75 €3.75 €1.32 €3.69 €3.69 €3.69 €3.69 €3.69 €46.92 €187.66 €865.81 €1,730.64 €11 €7.5 €4.31 €102.61 €0.54 €555.68 €46.92 €30 %7 %24 %7 %7 %14 %19 %15 %18 %11.6 %9 %1.2 %10 %5 %1 %1 %19.5 €27.04 %20.8 %2.64 €0.2 €9.6 €
Ordonnance 2015-1247 du 07/10/2015
2015-10-08
6/6/155.5 %10 %20 %2.1 %49.7 %23 %32 %45 %50 %35 %48.75 €19 €67.5 €17 €15 %5 %30 %10 %0 %0 %3.28 €7.87 €60.64 €62.41 €12.62 €62.41 €65.68 €60.83 €32.11 €43.6 €32.11 €60.64 €43.6 €37.81 €43.6 €7.57 €10.84 €7.64 €46.82 €4.53 €13 €6.92 €6.92 €13 €6.92 €13 €3.09 €3.09 €30.35 €3.74 €7 %7 %7 %7 %7 %7.7 %7.7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €9.29 €3.75 €3.75 €1.32 €3.66 €3.66 €3.66 €3.66 €3.66 €46.92 €187.66 €865.81 €1,730.64 €11 €7.5 €4.31 €102.61 €0.54 €555.68 €46.92 €30 %7 %24 %7 %7 %14 %19 %15 %18 %11.6 %9 %1.2 %10 %5 %1 %1 %19.5 €27.04 %20.8 %2.64 €0.2 €9.6 €
2015-06-05
1/1/155.5 %10 %20 %2.1 %49.7 %23 %32 %45 %50 %35 %48.75 €19 €67.5 €17 €15 %5 %30 %10 %0 %0 %3.28 €7.87 €60.64 €62.41 €12.62 €62.41 €65.68 €60.83 €32.11 €43.6 €32.11 €60.64 €43.6 €37.81 €43.6 €7.57 €10.84 €7.64 €46.82 €4.53 €13 €6.92 €6.92 €13 €6.92 €13 €3.09 €3.09 €30.35 €3.74 €7 %7 %7 %7 %7 %7.7 %7.7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €9.23 €3.72 €3.72 €1.31 €3.66 €3.66 €3.66 €3.66 €3.66 €46.59 €186.36 €859.79 €1,718.61 €859.31 €11 €7.5 €4.31 €102.61 €0.54 €555.68 €46.92 €30 %7 %24 %7 %7 %14 %19 %15 %18 %11.6 %9 %1.2 %10 %5 %1 %1 %19.5 €27.04 %20.8 %2.64 €0.2 €9.6 €
Arrêté du 19/12/2014
2014-12-26
2013-12-30
2014-12-30
5/30/145.5 %10 %20 %2.1 %64.7 %28 %62 %55 %50 %35 %15 %5 %30 %10 %0 %0 %1.58 €5.66 €58.92 €60.69 €12.4 €60.69 €63.96 €58.92 €30.2 €41.69 €30.2 €58.92 €41.69 €35.9 €41.69 €5.66 €8.86 €5.66 €42.84 €2.19 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €1.49 €1.49 €28.71 €2.1 €7 %7 %7 %7 %7 %7.7 %7.7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €9.23 €3.72 €3.72 €1.31 €3.66 €3.66 €3.66 €3.66 €3.66 €46.59 €186.36 €859.79 €1,718.61 €859.31 €11 €7.45 €3.31 €101.9 €0.54 €551.82 €46.59 €30 %7 %24 %7 %7 %14 %19 %15 %18 %9 %1.2 %10 %5 %1 %1 %16.5 €27.04 %20.8 %1.27 €0.2 €9.5 €
2014-05-29
4/1/145.5 %10 %20 %2.1 %64.7 %28 %62 %55 %50 %35 %15 %5 %30 %10 %0 %0 %1.58 €5.66 €58.92 €60.69 €12.4 €60.69 €63.96 €58.92 €30.2 €41.69 €30.2 €58.92 €41.69 €35.9 €41.69 €5.66 €8.86 €5.66 €42.84 €2.19 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €1.49 €1.49 €28.71 €2.1 €7 %7 %7 %7 %7 %7.7 %7.7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €9.07 €3.66 €3.66 €1.29 €3.66 €3.66 €3.66 €3.66 €3.66 €45.79 €183.15 €859.79 €1,718.61 €859.31 €11 €7.45 €3.31 €100 €0.54 €551.82 €46.59 €30 %7 %24 %7 %7 %14 %19 %15 %18 %9 %1.2 %10 %5 %1 %1 %16.5 €27.04 %20.8 %1.27 €0.2 €9.5 €
2013-12-30
1/1/145.5 %10 %20 %2.1 %64.7 %28 %62 %55 %50 %35 %15 %5 %30 %10 %0 %0 %1.5 €5.66 €58.92 €60.69 €17.29 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €7.2 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €28.71 €2.1 €7 %7 %7 %7 %7 %7.7 %7.7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €9.07 €3.66 €3.66 €1.29 €3.66 €3.66 €3.66 €3.66 €3.66 €45.79 €183.15 €859.79 €1,718.61 €859.31 €11 €7.45 €3.31 €100 €0.54 €551.82 €46.59 €30 %7 %24 %7 %7 %14 %19 %15 %18 %9 %1.2 %10 %5 %1 %1 %16.5 €27.04 %20.8 %1.27 €0.2 €9.5 €
Arrêté du 29/12/2013
2011-12-22
2013-12-31
2014-05-29
2013-12-30
2013-12-24
2012-12-30
7/1/135.5 %7 %19.6 %2.1 %64.7 %28 %62 %55 %50 %35 %15 %5 %30 %10 %0 %0 %1.5 €5.66 €58.92 €60.69 €17.29 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €7.2 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €28.71 €2.1 €7 %7 %7 %7 %7 %7 %7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.15 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.77 €2.5 €9.07 €3.66 €3.66 €1.29 €3.6 €3.6 €3.6 €3.6 €3.6 €45.79 €183.15 €845 €1,689.05 €844.53 €11 €7.31 €0.54 €542.33 €45.79 €30 %7 %24 %7 %7 %9 %19 %15 %18 %9 %1.2 %10 %5 %1 %1 %13.5 €27.04 %20.8 %1.19 €0.1 €9.315 €
2012-12-18
6/7/135.5 %7 %19.6 %2.1 %64.25 %27.57 %58.57 %52.42 %45.57 %32.17 %12.5 %5 %30 %10 %0 %0 %1.5 €5.66 €58.92 €60.69 €17.29 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €7.2 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €28.71 €2.1 €7 %7 %7 %7 %7 %7 %7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.15 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.77 €2.5 €9.07 €3.66 €3.66 €1.29 €3.6 €3.6 €3.6 €3.6 €3.6 €45.79 €183.15 €845 €1,689.05 €844.53 €11 €7.31 €0.54 €542.33 €45.79 €30 %7 %24 %7 %7 %9 %19 %15 %18 %9 %1.2 %10 %5 %1 %1 %13.5 €27.04 %20.8 %1.19 €0.1 €9.315 €
2013-06-06
5/1/135.5 %7 %19.6 %2.1 %64.25 %27.57 %58.57 %52.42 %45.57 %32.17 %12.5 %5 %30 %10 %0 %0 %1.5 €5.66 €58.92 €60.69 €17.29 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €7.2 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €28.71 €2.1 €7 %7 %7 %7 %7 %7 %7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.15 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.77 €2.5 €9.07 €3.66 €3.66 €1.29 €3.6 €3.6 €3.6 €3.6 €3.6 €45.79 €183.15 €918.8 €1,689.05 €844.53 €11 €7.16 €0.54 €542.33 €45.79 €30 %7 %24 %7 %7 %9 %19 %15 %18 %9 %1.2 %10 %5 %1 %1 %13.5 €27.04 %20.8 %1.19 €0.1 €9.315 €
1/1/135.5 %7 %19.6 %2.1 %64.25 %27.57 %58.57 %52.42 %45.57 %32.17 %12.5 %5 %30 %10 %0 %0 %1.5 €5.66 €58.92 €60.69 €17.29 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €7.2 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €28.71 €2.1 €7 %7 %7 %7 %7 %7 %7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.15 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.77 €2.5 €9.07 €3.66 €3.66 €1.29 €3.6 €3.6 €3.6 €3.6 €3.6 €45.79 €183.15 €918.8 €1,689.05 €844.53 €11 €7.16 €0.54 €542.33 €45.79 €30 %7 %24 %7 %7 %9 %19 %15 %18 %9 %1.2 %10 %5 %1 %1 %13.5 €21 %15.7 %1.19 €0.1 €9.315 €
Arrêté du 15/12/2012 (tarifs accises alcools 2013)
Arrêté du 15/12/2012 - art. 1
2011-12-22
2012-12-23
2012-12-18
7/1/125.5 %7 %19.6 %2.1 %64.25 %27.57 %58.57 %52.42 %45.57 %32.17 %12 %1.5 €5.66 €58.92 €60.69 €17.29 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €7.2 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €28.71 €2.1 €7 %7 %7 %7 %7 %7 %7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.15 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.77 €2.5 €8.91 €3.6 €3.6 €1.27 €1.38 €1.38 €1.38 €1.38 €1.38 €45 €180 €903 €1,660 €830 €11 €7.16 €0.54 €533 €45 €30 %7 %24 %7 %7 %9 %19 %15 %18 %9 %1.2 %10 %5 %1 %1 %10.5 €21 %15.7 %1.19 €0.045 €
5/7/125.5 %7 %19.6 %2.1 %64.25 %27.57 %58.57 %52.42 %45.57 %32.17 %12 %1.5 €5.66 €58.92 €60.69 €17.29 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €7.2 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €28.71 €2.1 €7 %7 %7 %7 %7 %7 %7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.15 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.77 €2.5 €8.91 €3.6 €3.6 €1.27 €1.38 €1.38 €1.38 €1.38 €1.38 €45 €180 €903 €1,660 €830 €11 €7.16 €0.54 €533 €45 €30 %7 %24 %7 %7 %9 %19 %15 %18 %9 %1.2 %10 %5 %1 %1 %9 €21 %15.7 %1.19 €0.045 €
Décret 2012-653 du 4 mai 2012 - art. 1
2012-05-06
5/1/125.5 %7 %19.6 %2.1 %64.25 %27.57 %58.57 %52.42 %45.57 %32.17 %12 %1.5 €5.66 €58.92 €60.69 €17.29 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €7.2 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €28.71 €2.1 €7 %7 %7 %7 %7 %7 %7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.15 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.77 €2.5 €8.91 €3.6 €3.6 €1.27 €1.38 €1.38 €1.38 €1.38 €1.38 €45 €180 €903 €1,660 €830 €11 €0.54 €533 €45 €30 %7 %24 %7 %7 %9 %19 %15 %18 %9 %1.2 %10 %5 %1 %1 %9 €21 %15.7 %1.19 €0.045 €
2012-03-15
1/1/125.5 %7 %19.6 %2.1 %64.25 %27.57 %58.57 %52.42 %45.57 %32.17 %12 %1.5 €5.66 €58.92 €60.69 €17.29 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €7.2 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €28.71 €2.1 €7 %7 %7 %7 %7 %7 %7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.15 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.77 €2.5 €8.91 €3.6 €3.6 €1.27 €1.38 €1.38 €1.38 €1.38 €1.38 €45 €180 €872.13 €1,660 €830 €11 €0.54 €533 €45 €30 %7 %24 %7 %7 %9 %19 %15 %18 %9 %1.2 %10 %5 %1 %1 %9 €21 %15.7 %1.19 €0.045 €
Arrêté du 22/12/2011 (tarifs accises alcools 2012)
2012-05-06
2011-12-30
2011-12-22
2011-12-29
12/23/115.5 %19.6 %2.1 %64.25 %27.57 %58.57 %52.42 %45.57 %32.17 %9 %1.5 €5.66 €58.92 €60.69 €17.29 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €5.66 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €28.71 €2.1 €7 %7 %7 %7 %7 %7 %7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €1.15 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.15 €1.15 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €1.77 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.77 €1.77 €8.78 €3.55 €3.55 €1.25 €1.36 €1.36 €1.36 €1.36 €1.36 €56.4 €223.51 €859.24 €1,660 €830 €11 €0.54 €533 €45 €30 %7 %24 %7 %7 %9 %19 %15 %18 %9 %1.2 %10 %5 %1 %1 %9 €21 %15.7 %1.19 €0.045 €
2011-12-22
10/1/115.5 %19.6 %2.1 %64.25 %27.57 %58.57 %52.42 %45.57 %32.17 %9 %1.5 €5.66 €58.92 €60.69 €17.29 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €5.66 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €28.71 €2.1 €7 %7 %7 %7 %7 %7 %7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €1.15 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.15 €1.15 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €1.77 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.77 €1.77 €8.78 €3.55 €3.55 €1.25 €1.36 €1.36 €1.36 €1.36 €1.36 €56.4 €223.51 €859.24 €1,514.47 €757.24 €11 €0.54 €0.16 €30 %7 %24 %7 %7 %9 %19 %15 %18 %9 %1.2 %10 %5 %1 %1 %9 €21 %15.7 %1.19 €0.045 €
2011-09-20
7/31/115.5 %19.6 %2.1 %64.25 %27.57 %58.57 %52.42 %45.57 %32.17 %9 %1.5 €5.66 €58.92 €60.69 €17.29 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €5.66 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €28.71 €2.1 €7 %7 %7 %7 %7 %7 %7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €1.15 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.15 €1.15 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €1.77 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.77 €1.77 €8.78 €3.55 €3.55 €1.25 €1.36 €1.36 €1.36 €1.36 €1.36 €56.4 €223.51 €859.24 €1,514.47 €757.24 €11 €0.54 €0.16 €30 %7 %24 %7 %3.5 %7 %19 %15 %18 %9 %1.2 %10 %5 %1 %1 %9 €21 %15.7 %1.19 €0.045 €
1/1/115.5 %19.6 %2.1 %64.25 %27.57 %58.57 %52.42 %45.57 %32.17 %9 %1.5 €5.66 €58.92 €60.69 €17.29 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €5.66 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €28.71 €2.1 €7 %7 %7 %7 %7 %7 %7 %2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €1.15 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.15 €1.15 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €2.5 €2.5 €1.77 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €2.5 €0 €1.77 €1.77 €8.78 €3.55 €3.55 €1.25 €1.36 €1.36 €1.36 €1.36 €1.36 €56.4 €223.51 €859.24 €1,514.47 €757.24 €11 €0.54 €0.16 €30 %7 %24 %7 %3.5 %7 %19 %15 %18 %9 %1.2 %10 %5 %1 %1 %7.5 €21 %15.7 %1.19 €0.045 €
2010-12-30
11/21/105.5 %19.6 %2.1 %64 %27.57 %58.57 %52.42 %45.57 %32.17 %7.5 %1.5 €5.66 €58.92 €60.69 €20.69 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €5.66 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €28.71 €2.1 €7 %7 %7 %7 %7 %7 %7 %1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0 €1.15 €1.15 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €0 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €0 €1.77 €1.77 €8.78 €3.55 €3.55 €1.25 €1.36 €1.36 €1.36 €1.36 €1.36 €56.4 €223.51 €859.24 €1,514.47 €757.24 €11 €0.54 €0.16 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %1.2 %10 %5 %1 %1 %4.5 €21 %15.7 %1.19 €0.045 €
Arrêté du 12/11/2010
Arrêté du 12/10/2010
Arrêté du 12/11/2010 - art. 1
2010-11-20
8/1/105.5 %19.6 %2.1 %64 %27.57 %58.57 %52.42 %45.57 %32.17 %7.5 %1.5 €5.66 €58.92 €60.69 €20.69 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €5.66 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €28.71 €2.1 €7 %7 %7 %7 %7 %7 %7 %1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0 €1.15 €1.15 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €0 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €0 €1.77 €1.77 €8.77 €3.55 €3.55 €1.25 €1.36 €1.36 €1.36 €1.36 €1.36 €56.34 €223.29 €858.38 €1,512.96 €756.48 €11 €0.54 €0.16 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %1.2 %10 %5 %1 %1 %4.5 €21 %15.7 %1.19 €0.045 €
Arrêté du 09/06/2010 fixant contribution FGAO
2010-07-08
5/1/105.5 %19.6 %2.1 %64 %27.57 %58.57 %52.42 %45.57 %32.17 %7.5 %1.5 €5.66 €58.92 €60.69 €20.69 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €5.66 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €28.71 €2.1 €7 %7 %7 %7 %7 %7 %7 %1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0 €1.15 €1.15 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €0 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €0 €1.77 €1.77 €8.77 €3.55 €3.55 €1.25 €1.36 €1.36 €1.36 €1.36 €1.36 €56.34 €223.29 €858.38 €1,512.96 €756.48 €11 €0.54 €0.16 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %0.6 %10 %5 %1 %1 %4.5 €21 %15.7 %1.19 €0.045 €
2010-04-30
3/11/105.5 %19.6 %2.1 %64 %27.57 %58.57 %52.42 %45.57 %32.17 %7.5 %1.5 €5.66 €58.92 €60.69 €20.69 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €5.66 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €28.71 €2.1 €7 %7 %7 %7 %7 %7 %7 %1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0 €1.15 €1.15 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €0 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €0 €1.77 €1.77 €8.53 €3.45 €3.45 €1.22 €1.32 €1.32 €1.32 €1.32 €1.32 €54.81 €217.21 €835 €1,471.75 €735.88 €11 €0.54 €0.16 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %0.6 %10 %5 %1 %1 %4.5 €21 %15.7 %1.19 €0.045 €
Loi 2010-237 du 09/03/2010 (LFR pour 2010) - art. 4 et 5
2010-03-10
1/1/105.5 %19.6 %2.1 %64 %27.57 %58.57 %52.42 %45.57 %32.17 %7.5 %1.5 €5.66 €58.92 €60.69 €20.69 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €5.66 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €24.78 €2.1 €7 %7 %7 %7 %7 %7 %7 %1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0 €1.15 €1.15 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €0 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €0 €1.77 €1.77 €8.53 €3.45 €3.45 €1.22 €1.32 €1.32 €1.32 €1.32 €1.32 €54.81 €217.21 €835 €1,471.75 €735.88 €11 €0.54 €0.16 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %0.6 %10 %5 %1 %1 %4.5 €21 %15.7 %1.19 €0.045 €
2005-12-31
2009-12-31
4/10/095.5 %19.6 %2.1 %64 %27.57 %58.57 %52.42 %45.57 %32.17 %7.5 %1.5 €5.66 €58.92 €60.69 €23.24 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €5.66 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €26.27 €2.1 €6.25 %6.25 %6.25 %6.25 %6.25 %6.25 %6.25 %1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0.6 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0 €1.15 €1.15 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.01 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €0 €1.77 €1.77 €8.53 €3.45 €3.45 €1.22 €1.32 €1.32 €1.32 €1.32 €1.32 €54.81 €217.21 €835 €1,471.75 €735.88 €11 €0.54 €0.16 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %0.6 %10 %5 %1 %1 %4.5 €21 %15.7 %1.19 €0.089 €
2009-04-09
1/1/095.5 %19.6 %2.1 %64 %27.57 %58.57 %52.42 %45.57 %32.17 %7.5 %1.5 €5.66 €58.92 €60.69 €23.24 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €5.66 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €26.27 €2.1 €6.25 %6.25 %6.25 %6.25 %6.25 %6.25 %6.25 %1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0.6 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0 €1.15 €1.15 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.01 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €0 €1.77 €1.77 €8.4 €3.4 €3.4 €1.2 €1.3 €1.3 €1.3 €1.3 €1.3 €54 €214 €835 €1,450 €725 €11 €0.54 €0.16 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %0.6 %10 %5 %1 %1 %4.5 €21 %15.7 %1.19 €0.089 €
2005-12-31
2008-12-31
12/29/085.5 %19.6 %2.1 %64 %27.57 %58.57 %52.42 %45.57 %32.17 %7.5 %1.5 €5.66 €58.92 €60.69 €28.33 €60.69 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €5.66 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €30.2 €2.1 €5.75 %5.75 %5.75 %5.75 %5.75 %5.75 %1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0 €0.95 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0 €1.15 €1.15 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €0 €1.35 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €0 €1.77 €1.77 €8.4 €3.4 €3.4 €1.2 €1.3 €1.3 €1.3 €1.3 €1.3 €54 €214 €835 €1,450 €725 €11 €0.54 €0.16 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %0.6 %10 %5 %1 %1 %4.5 €21 %15.7 %1.19 €0.026 €
Loi 2008-1425 du 27/12/2008 (LF pour 2009)  - art. 16 et 17
2008-12-28
12/19/085.5 %19.6 %2.1 %64 %27.57 %58.57 %52.42 %45.57 %32.17 %7.5 %1.5 €5.66 €58.92 €60.69 €28.33 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €5.66 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €30.2 €2.1 €5.75 %5.75 %5.75 %5.75 %5.75 %5.75 %1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0 €0.95 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0 €1.15 €1.15 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €0 €1.35 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €0 €1.77 €1.77 €8.4 €3.4 €3.4 €1.2 €1.3 €1.3 €1.3 €1.3 €1.3 €54 €214 €835 €1,450 €725 €11 €0.54 €0.16 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %0.6 %10 %5 %1 %1 %4.5 €21 %15.7 %1.19 €0.026 €
2008-12-18
1/1/085.5 %19.6 %2.1 %64 %27.57 %58.57 %52.42 %45.57 %32.17 %7.5 %1.5 €5.66 €58.92 €60.69 €28.33 €63.96 €58.92 €30.2 €2.54 €41.69 €30.2 €2.54 €58.92 €41.69 €35.9 €41.69 €5.66 €5.66 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €0 €0 €30.2 €2.1 €5.75 %5.75 %5.75 %5.75 %5.75 %5.75 %1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0 €0.95 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €1.15 €0 €1.15 €1.15 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €0 €1.35 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €1.77 €0 €1.77 €1.77 €8.4 €3.4 €3.4 €1.2 €1.3 €1.3 €1.3 €1.3 €1.3 €54 €214 €835 €1,450 €725 €11 €0.54 €0.13 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %0.6 %10 %5 %1 %1 %4.5 €21 %15.7 %1.19 €0.026 €
Arrêté du 07/11/2007 fixant contribution FGAO
2005-12-31
2007-12-27
2007-11-14
1/1/075.5 %19.6 %2.1 %64 %27.57 %58.57 %52.42 %45.57 %32.17 %7.5 %1.22 €5.66 €60.69 €60.69 €63.96 €60.69 €2.54 €42.84 €2.54 €60.69 €42.84 €32.36 €42.84 €5.66 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €8.47 €24.54 €1.8 €3.5 %3.5 %3.5 %3.5 %3.5 %3.5 %1.15 €0.78 €0.85 €0.97 €0.6 €0.78 €1.15 €0.83 €0 €0.95 €1.15 €1.15 €0.9 €1.15 €1.15 €0.79 €1.15 €0.71 €1.15 €0 €0.83 €0.68 €1.4 €1.12 €1.22 €1.39 €0.86 €1.1 €1.77 €1.17 €0 €1.35 €1.77 €1.77 €1.28 €1.66 €1.77 €1.11 €1.77 €1.01 €1.77 €0 €1.17 €0.98 €8.4 €3.4 €3.4 €1.2 €1.3 €1.3 €1.3 €1.3 €1.3 €54 €214 €835 €1,450 €725 €11 €0.54 €0.13 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %0.1 %10 %5 %1 %1 %4.5 €21 %15.7 %1.19 €
2005-12-31
1/1/065.5 %19.6 %2.1 %64 %27.57 %58.57 %52.42 %45.57 %32.17 %7.5 %1.22 €5.66 €60.69 €60.69 €63.96 €60.69 €2.54 €42.84 €2.54 €60.69 €42.84 €32.36 €42.84 €5.66 €5.66 €42.84 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €8.47 €24.54 €1.8 €1.75 %1.75 %1.75 %1.75 %1.75 %8.4 €3.4 €3.4 €1.2 €1.3 €1.3 €1.3 €1.3 €1.3 €54 €214 €835 €1,450 €725 €11 €0.54 €0.13 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %0.1 %10 %5 %1 %1 %4.5 €21 %15.7 %1.19 €
2005-12-31
2004-12-31
1/1/055.5 %19.6 %2.1 %64 %27.57 %58.57 %52.42 %45.57 %32.17 %7.5 %1.22 €5.66 €58.92 €58.92 €63.96 €58.92 €2.54 €41.69 €2.54 €58.92 €41.69 €32.36 €41.69 €5.66 €5.66 €41.69 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €8.47 €24.54 €1.8 €1.2 %1.2 %1.2 %1.2 %1.2 %8.4 €3.4 €3.4 €1.2 €1.3 €1.3 €1.3 €1.3 €1.3 €54 €214 €835 €1,450 €725 €11 €0.54 €0.13 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %0.1 %10 %5 %1 %1 %4.5 €1.19 €
2004-08-11
2004-12-31
8/5/045.5 %19.6 %2.1 %64 %27.57 %58.57 %52.42 %45.57 %32.17 %7.5 %1.22 €5.66 €58.92 €58.92 €63.96 €58.92 €2.54 €41.69 €2.54 €58.92 €41.69 €32.36 €41.69 €5.66 €5.66 €41.69 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €8.47 €24.54 €1.8 €8.4 €3.4 €3.4 €1.2 €1.3 €1.3 €1.3 €1.3 €1.3 €54 €214 €835 €1,450 €725 €5.5 €0.54 €0.13 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %0.1 %10 %5 %1 %1 %4.5 €1.19 €
Arrêté du 16/07/2004
2004-08-05
1/5/045.5 %19.6 %2.1 %64 %27.57 %58.57 %52.42 %45.57 %32.17 %7.5 %1.22 €5.66 €58.92 €58.92 €63.96 €58.92 €2.54 €41.69 €2.54 €58.92 €41.69 €32.36 €41.69 €5.66 €5.66 €41.69 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €8.47 €24.54 €1.8 €8.4 €3.4 €3.4 €1.2 €1.3 €1.3 €1.3 €1.3 €1.3 €54 €214 €835 €1,450 €725 €5.5 €0.54 €0.13 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %4.5 €1.19 €
2003-12-31
1/1/045.5 %19.6 %2.1 %62 %20 %51.59 %47.43 %40.89 %28.16 %5 %1.22 €5.66 €58.92 €58.92 €63.96 €58.92 €2.54 €41.69 €2.54 €58.92 €41.69 €32.36 €41.69 €5.66 €5.66 €41.69 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €8.47 €24.54 €1.8 €8.4 €3.4 €3.4 €1.2 €1.3 €1.3 €1.3 €1.3 €1.3 €54 €214 €835 €1,450 €725 €5.5 €0.54 €0.13 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %4.5 €1.19 €
2003-12-31
8/31/035.5 %19.6 %2.1 %62 %20 %51.59 %47.43 %40.89 %28.16 %5 %1.22 €5.66 €58.92 €58.92 €63.96 €58.92 €2.54 €39.19 €2.54 €58.92 €39.19 €32.36 €39.19 €5.66 €5.66 €39.19 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €8.47 €24.54 €1.8 €8.4 €3.4 €3.4 €1.2 €1.3 €1.3 €1.3 €1.3 €1.3 €54 €214 €835 €1,450 €725 €5.5 €0.54 €0.13 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %1.19 €
2003-08-03
1/1/035.5 %19.6 %2.1 %58.99 %20 %51.69 %47.43 %40.89 %28.16 %5 %1.22 €5.66 €58.92 €58.92 €63.96 €58.92 €2.54 €39.19 €2.54 €58.92 €39.19 €32.36 €39.19 €5.66 €5.66 €39.19 €1.85 €10.76 €4.68 €4.68 €10.76 €4.68 €10.76 €8.47 €24.54 €1.8 €8.4 €3.4 €3.4 €1.2 €1.3 €1.3 €1.3 €1.3 €1.3 €54 €214 €835 €1,450 €725 €5.5 €0.54 €0.13 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %1.19 €
2002-12-31
3/31/025.5 %19.6 %2.1 %58.99 %20 %51.69 %47.43 %40.89 %28.16 %5 %1.22 €5.49 €58.63 €58.63 €63.67 €58.63 €2.25 €38.9 €2.25 €58.63 €38.9 €32.36 €38.9 €5.49 €5.49 €38.9 €38.9 €1.68 €2.32 €10.02 €3.94 €3.94 €10.02 €3.94 €10.02 €8.38 €24.54 €1.8 €8.4 €3.4 €3.4 €1.2 €1.3 €1.3 €1.3 €1.3 €1.3 €54 €214 €835 €1,450 €725 €5.5 €0.54 €0.13 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %
Ordonnance 2000-916 du 19/09/2000
2000-09-22
1/1/025.5 %19.6 %2.1 %58.99 %20 %51.69 %47.43 %40.89 %28.16 %5 %1.22 €5.49 €58.63 €58.63 €63.67 €58.63 €2.25 €38.9 €2.25 €58.63 €38.9 €32.36 €38.9 €5.49 €5.49 €38.9 €38.9 €1.68 €2.32 €10.02 €3.94 €3.94 €10.02 €3.94 €10.02 €8.38 €24.54 €1.8 €8.5 €8.5 €8.5 €8.5 €8.5 €350 €1,400 €5,474 €9,510 €36.4 €3.5 €0.13 €30 %7 %24 %7 %0 %7 %19 %15 %18 %9 %
2001-12-29
2001-12-26
1/8/015.5 %19.6 %2.1 %58.99 %25 %51.69 %47.43 %40.89 %28.16 %5 %8.03 FRF51.73 FRF384.62 FRF384.62 FRF417.68 FRF384.62 FRF14.76 FRF255.18 FRF14.76 FRF384.62 FRF255.18 FRF212.25 FRF255.18 FRF51.73 FRF51.73 FRF255.18 FRF255.18 FRF11.01 FRF15.23 FRF65.71 FRF25.86 FRF25.86 FRF65.71 FRF25.86 FRF65.71 FRF55 FRF198.95 FRF40.85 FRF54.8 FRF22 FRF22 FRF7.6 FRF8.5 FRF8.5 FRF8.5 FRF8.5 FRF8.5 FRF350 FRF1,400 FRF5,474 FRF9,510 FRF36.4 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %0 %7 %19 %18 %9 %
2000-12-31
4/1/005.5 %19.6 %2.1 %58.99 %29.55 %51.69 %47.43 %40.89 %28.16 %5 %8.03 FRF51.73 FRF384.62 FRF384.62 FRF417.68 FRF384.62 FRF14.76 FRF255.18 FRF14.76 FRF384.62 FRF255.18 FRF212.25 FRF255.18 FRF51.73 FRF51.73 FRF255.18 FRF255.18 FRF11.01 FRF15.23 FRF65.71 FRF25.86 FRF25.86 FRF65.71 FRF25.86 FRF65.71 FRF55 FRF198.95 FRF40.85 FRF54.8 FRF22 FRF22 FRF7.6 FRF8.5 FRF8.5 FRF8.5 FRF8.5 FRF8.5 FRF350 FRF1,400 FRF5,474 FRF9,510 FRF36.4 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %0 %7 %19 %18 %9 %
2000-07-14
1/1/005.5 %20.6 %2.1 %58.3 %28.86 %51 %46.74 %40.2 %27.47 %5 %8.03 FRF51.73 FRF384.62 FRF384.62 FRF417.68 FRF384.62 FRF14.76 FRF255.18 FRF14.76 FRF384.62 FRF255.18 FRF212.25 FRF255.18 FRF51.73 FRF51.73 FRF255.18 FRF255.18 FRF11.01 FRF15.23 FRF65.71 FRF25.86 FRF25.86 FRF65.71 FRF25.86 FRF65.71 FRF55 FRF198.95 FRF40.85 FRF54.8 FRF22 FRF22 FRF7.6 FRF8.5 FRF8.5 FRF8.5 FRF8.5 FRF8.5 FRF350 FRF1,400 FRF5,474 FRF9,510 FRF36.4 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %0 %7 %19 %18 %9 %
1999-12-31
3/31/995.5 %20.6 %2.1 %58.3 %28.86 %51 %46.74 %40.2 %27.47 %5 %7.99 FRF398.86 FRF384.62 FRF415.5 FRF398.86 FRF398.86 FRF14.69 FRF14.69 FRF398.86 FRF211.19 FRF51.47 FRF248.18 FRF10.96 FRF15.15 FRF25.86 FRF65.71 FRF55 FRF54.8 FRF22 FRF22 FRF7.6 FRF8.5 FRF8.5 FRF8.5 FRF8.5 FRF8.5 FRF350 FRF1,400 FRF5,474 FRF9,510 FRF36.4 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %0 %7 %19 %18 %9 %
1998-12-27
1/1/995.5 %20.6 %2.1 %58.3 %28.86 %51 %46.74 %40.2 %27.47 %5 %7.99 FRF398.86 FRF384.62 FRF415.5 FRF398.86 FRF398.86 FRF14.69 FRF14.69 FRF398.86 FRF211.19 FRF51.47 FRF248.18 FRF10.96 FRF15.15 FRF25.86 FRF65.71 FRF55 FRF54.8 FRF22 FRF22 FRF7.6 FRF8.5 FRF8.5 FRF8.5 FRF8.5 FRF8.5 FRF350 FRF1,400 FRF5,474 FRF9,510 FRF1.5 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %0 %7 %19 %18 %9 %
1998-12-31
1/1/985.5 %20.6 %2.1 %58.3 %28.86 %51 %46.74 %40.2 %27.47 %5 %7.92 FRF394.92 FRF384.23 FRF411.51 FRF394.92 FRF394.92 FRF14.56 FRF14.56 FRF394.92 FRF209.31 FRF51.01 FRF240.79 FRF10.86 FRF15.01 FRF25.86 FRF70 FRF60 FRF54.8 FRF22 FRF22 FRF7.6 FRF8.5 FRF8.5 FRF8.5 FRF8.5 FRF8.5 FRF350 FRF1,400 FRF5,474 FRF9,510 FRF1.5 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %0 %7 %19 %18 %9 %
1997-12-31
3/31/975.5 %20.6 %2.1 %58.3 %28.86 %51 %46.74 %40.2 %27.47 %5 %7.82 FRF386.92 FRF376.23 FRF403.51 FRF386.92 FRF386.92 FRF14.37 FRF14.37 FRF386.92 FRF206.82 FRF50.36 FRF232.79 FRF10.72 FRF14.82 FRF25.53 FRF75.9 FRF65.17 FRF54.8 FRF22 FRF22 FRF7.6 FRF8.5 FRF8.5 FRF8.5 FRF8.5 FRF8.5 FRF350 FRF1,400 FRF5,474 FRF9,510 FRF1.5 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %0 %7 %19 %18 %9 %
1996-12-29
1/1/975.5 %20.6 %2.1 %58.3 %28.86 %51 %46.74 %40.2 %27.47 %5 %7.82 FRF386.92 FRF376.23 FRF403.51 FRF386.92 FRF386.92 FRF14.37 FRF14.37 FRF386.92 FRF206.82 FRF50.36 FRF232.79 FRF10.72 FRF14.82 FRF25.53 FRF75.9 FRF65.17 FRF54.8 FRF22 FRF22 FRF7.6 FRF8.5 FRF8.5 FRF8.5 FRF8.5 FRF8.5 FRF350 FRF1,400 FRF5,474 FRF9,510 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %0 %7 %19 %18 %9 %
Loi no 96-1160 du 27/12/1996 (LFSS pour 1997)
1996-12-29
1996-12-31
1/1/965.5 %20.6 %2.1 %58.3 %28.86 %51 %46.74 %40.2 %27.47 %5 %7.66 FRF380.92 FRF370.23 FRF396.51 FRF380.92 FRF380.92 FRF14.07 FRF14.07 FRF380.92 FRF202.37 FRF49.32 FRF226.79 FRF10.5 FRF14.52 FRF25 FRF74.34 FRF63.83 FRF54.8 FRF22 FRF22 FRF7.6 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF350 FRF1,400 FRF5,215 FRF9,060 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %0 %7 %19 %18 %9 %
1995-12-31
8/1/955.5 %20.6 %2.1 %58.3 %28.86 %51 %46.74 %40.2 %27.47 %5 %7.52 FRF367.92 FRF357.23 FRF383.51 FRF367.92 FRF367.92 FRF13.81 FRF13.81 FRF367.92 FRF198.6 FRF48.4 FRF213.79 FRF10.3 FRF14.25 FRF24.53 FRF245.67 FRF62.64 FRF54.8 FRF22 FRF22 FRF7.6 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF350 FRF1,400 FRF5,215 FRF9,060 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %0 %7 %19 %18 %9 %
1995-07-29
1/1/955.5 %18.6 %2.1 %58.7 %29.26 %51.4 %47.14 %40.6 %27.87 %5 %7.52 FRF367.92 FRF357.23 FRF383.51 FRF367.92 FRF367.92 FRF13.81 FRF13.81 FRF367.92 FRF198.6 FRF48.4 FRF213.79 FRF10.3 FRF14.25 FRF24.53 FRF245.67 FRF62.64 FRF54.8 FRF22 FRF22 FRF7.6 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF350 FRF1,400 FRF5,215 FRF9,060 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %0 %7 %19 %18 %9 %
1994-12-30
9/2/945.5 %18.6 %2.1 %58.7 %29.26 %51.4 %47.14 %40.6 %27.87 %5 %7.39 FRF347.41 FRF329.5 FRF363 FRF347.41 FRF347.41 FRF13.58 FRF13.58 FRF347.41 FRF195.28 FRF47.59 FRF210.22 FRF10.13 FRF14.01 FRF24.12 FRF241.56 FRF61.59 FRF54.8 FRF22 FRF22 FRF7.6 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF350 FRF1,400 FRF5,215 FRF9,060 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %0 %7 %19 %18 %9 %
2001-12-26
1/1/945.5 %18.6 %2.1 %58.7 %29.26 %51.4 %47.14 %40.6 %27.87 %5 %7.39 FRF347.41 FRF329.5 FRF363 FRF347.41 FRF347.41 FRF13.58 FRF13.58 FRF347.41 FRF195.28 FRF47.59 FRF210.22 FRF10.13 FRF14.01 FRF24.12 FRF241.56 FRF61.59 FRF54.8 FRF22 FRF22 FRF7.6 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF350 FRF1,400 FRF5,215 FRF9,060 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %19 %18 %9 %
1993-12-31
8/18/935.5 %18.6 %2.1 %58.7 %29.26 %51.4 %47.14 %40.6 %27.87 %5 %6.65 FRF311.25 FRF290.12 FRF326.84 FRF311.25 FRF311.25 FRF12.22 FRF12.22 FRF311.25 FRF175.82 FRF42.85 FRF174.06 FRF9.33 FRF12.9 FRF54.55 FRF217.49 FRF55.446 FRF54.8 FRF22 FRF22 FRF7.6 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF350 FRF1,400 FRF5,215 FRF9,060 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %19 %18 %9 %
7/1/935.5 %18.6 %2.1 %58.7 %29.26 %51.4 %47.14 %40.6 %27.87 %5 %6.65 FRF311.25 FRF290.12 FRF326.84 FRF311.25 FRF311.25 FRF12.22 FRF12.22 FRF311.25 FRF175.82 FRF42.85 FRF174.06 FRF9.33 FRF12.9 FRF54.55 FRF217.49 FRF55.446 FRF54.8 FRF22 FRF22 FRF7.6 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF350 FRF1,400 FRF4,495 FRF7,810 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %19 %18 %9 %
5/24/935.5 %18.6 %2.1 %58.7 %29.26 %51.4 %47.14 %40.6 %27.87 %5 %6.65 FRF311.25 FRF290.12 FRF326.84 FRF311.25 FRF311.25 FRF12.22 FRF12.22 FRF311.25 FRF175.82 FRF42.85 FRF174.06 FRF9.33 FRF12.9 FRF54.55 FRF217.49 FRF55.446 FRF54.8 FRF22 FRF22 FRF7.6 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF4,495 FRF7,810 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %19 %18 %9 %
1992-12-31
4/15/935.5 %18.6 %2.1 %57 %29.26 %49.4 %47.14 %40.6 %27.87 %5 %6.65 FRF311.25 FRF290.12 FRF326.84 FRF311.25 FRF311.25 FRF12.22 FRF12.22 FRF311.25 FRF175.82 FRF42.85 FRF174.06 FRF9.33 FRF12.9 FRF54.55 FRF217.49 FRF55.446 FRF54.8 FRF22 FRF22 FRF7.6 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF4,495 FRF7,810 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %19 %18 %9 %
1992-12-31
2/1/935.5 %18.6 %2.1 %57 %29.26 %49.4 %47.14 %40.6 %27.87 %5 %11.97 FRF11.97 FRF53.43 FRF216 FRF54.8 FRF22 FRF22 FRF7.6 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF4,495 FRF7,810 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %19 %18 %9 %
1993-01-04
1/18/935.5 %18.6 %2.1 %57 %29.26 %49.4 %47.14 %40.6 %27.87 %5 %11.97 FRF11.97 FRF53.43 FRF216 FRF54.8 FRF22 FRF22 FRF7.6 FRF12.7 FRF5.4 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF4,495 FRF7,810 FRF2,595 FRF6,930 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %19 %18 %9 %
1992-12-31
1/1/935.5 %18.6 %2.1 %53.28 %29.92 %44.8 %44.8 %38.26 %25.53 %5 %11.97 FRF11.97 FRF53.43 FRF216 FRF54.8 FRF22 FRF22 FRF7.6 FRF12.7 FRF5.4 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF6.25 FRF4,495 FRF7,810 FRF2,595 FRF6,930 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %19 %18 %9 %
1992-12-31
1991-07-27
4/20/925.5 %18.6 %22 %2.1 %53.28 %29.92 %44.8 %44.8 %38.26 %25.53 %5 %54.8 FRF22 FRF22 FRF7.6 FRF12.7 FRF5.4 FRF11 FRF19.5 FRF4,495 FRF7,810 FRF2,595 FRF6,930 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %19 %18 %9 %
1991-12-31
9/30/915.5 %18.6 %22 %2.1 %54.13 %29.95 %46.14 %46.14 %39.99 %28.03 %5 %54.8 FRF22 FRF22 FRF7.6 FRF12.7 FRF5.4 FRF11 FRF19.5 FRF4,495 FRF7,810 FRF2,595 FRF6,930 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %19 %18 %9 %
1990-12-30
7/29/915.5 %18.6 %22 %2.1 %52.3 %26.92 %43.55 %43.55 %36.81 %23.71 %5 %54.8 FRF22 FRF22 FRF7.6 FRF12.7 FRF5.4 FRF11 FRF19.5 FRF4,495 FRF7,810 FRF2,595 FRF6,930 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %19 %18 %9 %
1991-07-27
1/1/915.5 %13 %18.6 %22 %2.1 %52.3 %26.92 %43.55 %43.55 %36.81 %23.71 %5 %54.8 FRF22 FRF22 FRF7.6 FRF12.7 FRF5.4 FRF11 FRF19.5 FRF4,495 FRF7,810 FRF2,595 FRF6,930 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %19 %18 %9 %
1990-12-30
9/13/905.5 %13 %18.6 %22 %2.1 %5 %54.8 FRF22 FRF22 FRF7.6 FRF12.7 FRF5.4 FRF11 FRF19.5 FRF4,495 FRF7,810 FRF2,595 FRF6,930 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %19 %7 %9 %
1990-12-30
1/1/905.5 %13 %18.6 %25 %2.1 %5 %54.8 FRF22 FRF22 FRF7.6 FRF12.7 FRF5.4 FRF11 FRF19.5 FRF4,495 FRF7,810 FRF2,595 FRF6,930 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %19 %7 %9 %
1989-12-30
9/8/895.5 %13 %18.6 %28 %2.1 %28 %5 %54.8 FRF22 FRF22 FRF7.6 FRF12.7 FRF5.4 FRF11 FRF19.5 FRF4,495 FRF7,810 FRF2,595 FRF6,930 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %19 %5.15 %2.4 %7 %9 %
Instruction fiscale du 08/09/1989
1/1/895.5 %13 %18.6 %28 %2.1 %5 %54.8 FRF22 FRF22 FRF7.6 FRF12.7 FRF5.4 FRF11 FRF19.5 FRF4,495 FRF7,810 FRF2,595 FRF6,930 FRF3.5 FRF0.84 FRF30 %7 %24 %7 %19 %5.15 %2.4 %7 %9 %
1998-12-28
9/17/875.5 %13 %18.6 %33.33 %2.1 %7 %28 %5 %54.8 FRF22 FRF22 FRF7.6 FRF12.7 FRF5.4 FRF11 FRF19.5 FRF4,495 FRF7,810 FRF2,595 FRF6,930 FRF3.5 FRF0.84 FRF30 %18 %24 %8.75 %19 %4.6 %5.15 %2.4 %0.25 %18 %9 %
Instruction DG Impôt du 17/09/1987
2/1/875.5 %13 %18.6 %33.33 %2.1 %7 %5 %54.8 FRF22 FRF22 FRF7.6 FRF12.7 FRF5.4 FRF11 FRF19.5 FRF4,495 FRF7,810 FRF2,595 FRF6,930 FRF3.5 FRF0.84 FRF30 %18 %24 %8.75 %19 %4.6 %5.15 %2.4 %0.25 %18 %9 %
7/1/865.5 %13 %18.6 %33.33 %2.1 %7 %5 %54.8 FRF22 FRF22 FRF7.6 FRF12.7 FRF5.4 FRF11 FRF19.5 FRF4,405 FRF7,655 FRF2,545 FRF6,795 FRF3.5 FRF0.84 FRF30 %18 %24 %8.75 %19 %4.6 %5.15 %2.4 %0.25 %18 %9 %
1985-12-31; 1986-03-15
12/21/855.5 %18.6 %33.33 %7 %5 %54.8 FRF22 FRF22 FRF7.6 FRF12.7 FRF5.4 FRF11 FRF19.5 FRF4,405 FRF7,655 FRF2,545 FRF6,795 FRF3.5 FRF0.84 FRF30 %18 %24 %8.75 %19 %4.6 %5.15 %2.4 %0.25 %18 %9 %
1/1/845.5 %18.6 %33.33 %7 %5 %54.8 FRF22 FRF22 FRF7.6 FRF12.7 FRF5.4 FRF11 FRF19.5 FRF4,405 FRF7,655 FRF2,545 FRF6,795 FRF3.5 FRF1 FRF30 %18 %24 %8.75 %19 %4.6 %5.15 %2.4 %0.25 %18 %9 %
4/1/835.5 %18.6 %33.33 %7 %5 %54.8 FRF22 FRF22 FRF7.6 FRF12.7 FRF5.4 FRF11 FRF19.5 FRF4,405 FRF7,655 FRF2,545 FRF6,795 FRF3.5 FRF1 FRF30 %18 %24 %8.75 %12 %4.8 %5.15 %2.4 %0.25 %9 %
1983-01-20
7/1/825.5 %18.6 %33.33 %7 %5 %54.8 FRF22 FRF22 FRF7.6 FRF12.7 FRF5.4 FRF11 FRF19.5 FRF4,405 FRF7,655 FRF2,545 FRF6,795 FRF3.5 FRF30 %18 %24 %8.75 %12 %4.8 %5.15 %2.4 %0.25 %9 %
1982-06-29
1/1/827 %17.6 %33.33 %5 %54.8 FRF22 FRF22 FRF7.6 FRF12.7 FRF5.4 FRF11 FRF19.5 FRF4,405 FRF7,655 FRF2,545 FRF6,795 FRF3.5 FRF30 %18 %24 %8.75 %12 %4.8 %5.15 %2.4 %0.25 %9 %
1981-12-31
2/1/817 %17.6 %33.33 %5 %13.6 FRF24 FRF4,150 FRF8,220 FRF2,395 FRF6,400 FRF3.5 FRF30 %18 %24 %8.75 %12 %4.8 %5.15 %2.4 %0.25 %9 %
1980-12-31
1/1/817 %17.6 %33.33 %5 %4.5 FRF8 FRF3.5 FRF30 %18 %24 %8.75 %12 %4.8 %5.15 %2.4 %0.25 %9 %
7/1/797 %17.6 %33.33 %5 %4.5 FRF8 FRF3.5 FRF30 %18 %24 %8.75 %8.75 %4.8 %4.8 %2.4 %0.25 %9 %
1/1/797 %17.6 %33.33 %5 %
Art. 575 CGI
1/1/777 %17.6 %33.33 %
1976-12-30
1/1/727 %17.6 %20 %33.33 %
1/1/707.5 %17.6 %23 %33.33 %
Loi 69-1161 du 24/12/1969 (LF pour 1970), art. 9
1969-12-27
12/1/687 %15 %19 %25 %
Loi 68-1043 du 29/11/1968, art. 3
1968-11-30
7/1/5510 %12 %19.5 %
Décret 55-465 du 30/04/1955
1955-05-03
7/1/547.5 %16.5 %
Loi 54-404 du 10/04/1954
1954-04-11

(1) Le montant de TVA est appliqué au prix TTC jusqu'au 1er janvier 1970, puis au prix hors taxe depuis.
Création de la TVA avec la loi 54-404 du 10 avril 1954 (JO 11/04/1954) et le décret 55-465 du 30/04/1955 (JO 03/05/1955).
Source secondaire :
"Taux de TVA appliqués dans les Etats membres de l'Union européenne", Commission européenne, Fiscalité et union douanière, 2014, page 26.

(2) Pour les différents produits du tabac, le prix de vente au détail appliqué en Corse
est au moins égal à un pourcentage des prix de vente continentaux des mêmes produits,
fixé conformément au tableau de l'article 575 E bis du Code général des impôts

(3) Voir aussi article 575 A du code général des impôts.

(4) À partir de 2023 la catégorie 'autres tabacs' se divise en 3 types:
- Tabacs à chauffer commercialisés en bâtonnets
- Autres tabacs à chauffer
- Autres tabacs à fumer ou à inhaler après avoir été chauffés

(5) La catégorie 'Autres tabacs à chauffer' est nouvelle depuis mars 2023, et issue de l'ancienne catégorie 'autres tabacs' qui se divise en 3 types:
- Tabacs à chauffer commercialisés en bâtonnets
- Autres tabacs à chauffer
- Autres tabacs à fumer ou à inhaler après avoir été chauffés

(6) La catégorie 'Autres tabacs à fumer ou à inhaler après avoir été chauffés' est nouvelle depuis mars 2023, et issue de l'ancienne catégorie 'autres tabacs' qui se divise en 3 types:
- Tabacs à chauffer commercialisés en bâtonnets
- Autres tabacs à chauffer
- Autres tabacs à fumer ou à inhaler après avoir été chauffés

(7) La catégorie 'Tabacs à chauffer commercialisés en bâtonnets' est nouvelle depuis mars 2023, et issue de l'ancienne catégorie 'autres tabacs' qui se divise en 3 types:
- Tabacs à chauffer commercialisés en bâtonnets
- Autres tabacs à chauffer
- Autres tabacs à fumer ou à inhaler après avoir été chauffés

(8) A partir de 2015 la part spécifique est en euro et non plus en pourcentage

(9) À partir de 2015 la part spécifique est en euro et non plus en pourcentage.
À partir de 2023 la catégorie 'autres tabacs' se divise en 3 types:
- Tabacs à chauffer commercialisés en bâtonnets
- Autres tabacs à chauffer
- Autres tabacs à fumer ou à inhaler après avoir été chauffés

(10) Ces barèmes font l''objet de majorations dans la plupart des régions de France
une première tranche de 1,77€/hl puis une seconde de 0,73€/hl (deuxième tranche
destinée uniquement à des financements d''infrastructures spécifiques

NB : données renseignées dans l''article 265 du code des douanes

NB : les produits énergétiques sont rangés dans l''ordre de leur numérotation dans
l''article 265 du code des douanes avec pour seul objectif la lisibilité.

NB : en 2011 le nom de TIPP (taxe intérieure de consommation sur les produits pétroliers)
change pour TICPE (taxe intérieure de consommation sur les produits énergétiques).
L''objectif est de souligner le changement d''assiette récent qui incorpore désormais
les biocarburants.

Attention : 28 aout 2012, baisse de la TICPE sur les carburants de 3 centimes. La
baisse est ramenée à 2 centimes le 1er décembre 2012, 1,5c le 11 décembre, 1c le
21 décembre et prend fin le 11 janvier 2013

Dans le code des douanes, les produits énergétiques sont désignés par les indices
suivants :

1 - Goudrons utilisés comme combustibles
4 bis - White Spirit utilisé comme combustible
6 - essences spéciales utilisées comme carburants et combustibles
10 - huiles légères et préparation, essence d''aviation
11 - supercarburants dont SP95 et SP98
11 bis - supercarburants contenant un additif
11 ter - superE10
12 - essence normale
17 - carburéacteurs, type pétrole lampant , sous conditions
17 bis - carburéacteurs, type pétrole lampant, carburant moteurs d''avion
17 ter - carburéacteurs, type pétrole lampant, autres
18 - autres huiles moyennes
20 - gazole comme carburants sous conditions
21 - gazole, fioul domestique
22 - gazole, autres
24 - fioul lourd
26 - fioul avec point d''éclair inférieur à 120° C
28 - fioul lourd HTS
28 bis - fioul lourd BTS
30 bis - propane utilisé comme carburants, sous conditions
30 ter - propane utilisé comme carburants, autres
31 bis - butanes liquéfiés, sous condition
31 ter - butanes liquéfiés, autres
33 bis - Autres gaz de pétrole liquéfiés utilisés comme carburants, sous conditions
34 - Autres gaz de pétrole liquéfiés utilisés comme carburants, autres
36 - Gaz naturel à l'état gazeux, utilisés comme carburants
36 bis - Gaz naturel à l'état gazeux, utilisé sous conditions aux moteurs stationnaires
38 bis - Autres gaz de pétrole et autres hydrocarbures à l'état gazeux : même tarification que 36 ou 36 bis selon condition d'emploi
52 - Emulsion d'eau dans du gazole …, sous conditions
53 - Emulsion d'eau dans du gazole …, autres
55 - Super E 85 utilisé comme carburant
56 - Carburant constitué d'un mélange d'au minimum 90 % d'alcool éthylique d'origine agricole, d'eau et d'additifs

(11) Données renseignées dans l'article 266 quindecies du code des douanes

(12) À partir de 2017, la région Île-de-France est autorisée à augmenter sa majoration de 1,89€ pour financer le dézonage du Pass Navigo.
Au 1er juillet 2016, la majoration plafond est mise en application en Poitou-Charentes du fait de l'harmonisation avec l'Aquitaine et le Limousin avec lesquelles elle a fusionné.
Pour l'augmentation en Corse en 2017, voir la circulaire du 30/12/2016 fixant les Taux de la Taxe Intérieure de Consommation régionalisés pour les supercarburants et les gazoles applicables au 1er janvier 2017.

(13) Données renseignées dans l'article 438 du code général des impôts

(14) Données renseignées dans l'article 520A du code général des impôts

(15) Données renseignées dans l'article 402 bis du code général des impôts.

(16) vins mentionnés aux articles 417 et 417 bis du CGI.

(17) Données renseignées dans l'article 403 du code général des impôts.

(18) Bouilleurs de cru tels que définis dans l'article 317 du CGI.

(19) Quantités ajoutées pour la préparation de vins mousseux et de vins doux naturels mentionnés à l''article 417 du CGI.

(20) Aprétifs à base de vin, cidre, poiré, vermouth, vins de liqueurs et assimilés.

(21) Données renseignées dans l'article 1613 bis du code général des impôts
Définition prémix : mélange pré-fait d'un alcool et d'une boisson non alcoolisée, le plus souvent un soda

(22) Données renseignées dans les articles 1613 bis A et 1613 ter du code général des impôts

(23) Données renseignées dans l'article L245-9 du code de la sécurité sociale

(24) Déductions pour les véhicules de plus de 3,5 tonnes
Les assurances dépendance sont exonérées de la TSCA
NB : données renseignées dans l'article 1001 du code général des impôts, et L137-6 du code de la sécurité sociale.

(25) art. L211-1 code des assurances

(26) Art. L211-1 code des assurances

(27) Art. L127-1 code des assurances et L224-1 code de la mutualité.

(28) Données renseignées dans l'article A421-3 du code des assurances

(29) Données renseignées dans l''article A421-3 du code des assurances

(30) En pourcentage des indemnités restant à leur charge

(31) En pourcentage de la totalité des charges de la section relative aux opérations résultant de la défaillance d'entreprises d'assurance au titre du 1° de l'article R-421-27

(32) Il y a plusieurs conflits entre les diverses sources sur les taux de TICGN. Vraissemblablement on avait annoncé une hausse de 1,19 à 1,41, puis 2,93 et 4,01 ou 4,45, mais les taux appliqués ont été différents. On utilise ici les taux ex post
Source : http://selectra.info/CTSSG.html
La contribution biométhane et la CTSSG ont fusionné avec la TICGN au 1er janvier 2016. Les montants de la contribution biométhane sont minimes.
TICGN : taxe renseignée à l'article 266 quinquies du code des douanes

Source :
http://www.gaznaturel-3frontieres.fr/upload/banque-image/Circulaire%20TICGN%2029%20avril%202014.pdf