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<p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>Rédiger ainsi cet article :</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« I. – Le chapitre IV du titre I</span><sup><span>er</span></sup><span> du livre III du code des impositions sur les biens et services est ainsi modifié :</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« 1° La section 1 est ainsi modifiée :</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><i><span>« a) </span></i><span>À l’article L. 314‑2, après la référence : « L. 314‑4, » sont insérés les mots : « inhalés après avoir été chauffés au sens de l’article L. 314‑4‑1, » ;</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><i><span>« b)  </span></i><span>Au 2° de l’article L. 314‑3, après le mot : « fumées, », sont insérés les mots : « inhalées après avoir été chauffées, » ;</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><i><span>« c)  </span></i><span>Après l’article L. 314‑4, il est inséré un article L. 314‑4‑1 ainsi rédigé :</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« <i>Art. L. 314‑4‑1.</i> – Un produit est susceptible d’être inhalé après avoir été chauffé lorsqu’il répond aux conditions cumulatives suivantes :</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« 1° Il est coupé et fractionné ;</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« 2° Il est conditionné pour la vente au détail ;</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« 3° Il est spécialement préparé pour être chauffé au moyen d’un dispositif dédié afin de produire une émission susceptible d’être inhalée par le consommateur final. » ;</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« 2° La section 3 est ainsi modifiée :</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><i><span>« a)  </span></i><span>Après l’article L. 314‑15, sont insérés des articles L. 314‑15‑1 et L. 314‑15‑2 ainsi rédigés :</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« <i>Art. L. 314‑15‑1. – </i>La catégorie fiscale des tabacs à chauffer commercialisés en bâtonnets comprend les produits qui répondent aux conditions cumulatives suivantes :</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« 1° Ils sont susceptibles d’être inhalés après avoir été chauffés par le consommateur final au sens de l’article L. 314‑4‑1, sans être susceptibles d’être fumés par ce dernier au sens de l’article L. 314‑4 ;</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« 2° Ils ne sont pas spécialement préparés pour être utilisés au moyen de pipes à eau ;</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« 3° Ils sont commercialisés sous la forme de bâtonnets d’une longueur qui n’excède pas 45 millimètres, filtre inclus, d’un diamètre qui n’excède pas 7 millimètres et pour lesquels le poids des substances mentionnées aux 1° et 2° de l’article L. 314‑3 n’excède pas 265 milligrammes. »</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« <i>Art. L. 314‑15‑2.</i> – La catégorie fiscale des autres tabacs à chauffer comprend les produits qui répondent aux conditions prévues aux 1° et 2° de l’article L. 314‑15‑1 sans répondre à celle prévue au 3° du même article. »</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><i><span>« b)</span></i><span> L’article L. 314‑16 est ainsi rédigé : </span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« <i>Art. L. 314‑16</i>. – La catégorie fiscale des autres tabacs à fumer ou à inhaler après avoir été chauffés comprend les produits susceptibles d’être fumés ou inhalés après avoir été chauffés au sens respectivement des articles L. 314‑4 et L. 314‑4‑1, autres que ceux relevant de l’une des catégories fiscales définies aux articles L. 314‑13, L. 314‑14, L. 314‑15, L. 314‑15‑1 et L. 314‑15‑2. » ;</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« <i>c)</i> L’article L. 314‑19 est ainsi modifié :</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><i><span>« i) </span></i><span>Au 2° , les mots : « des autres tabacs à fumer » sont remplacés par les mots : « des autres tabacs à chauffer, des autres tabacs à fumer ou à inhaler après avoir été chauffés » ; </span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><i><span>« ii) </span></i><span>Il est ajouté un 3° ainsi rédigé :</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« 3° Pour les produits relevant des catégories fiscales des tabacs à chauffer commercialisés en bâtonnets, du millier de bâtonnets répondant aux critères mentionnés au 3° de l’article L. 314‑15‑1. » ;</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><i><span>« d) L</span></i><span>’article L. 314‑24 est ainsi modifié :</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><i><span>« i) </span></i><span>Au premier alinéa, les mots : « en 2022 » est remplacé par les mots : « pour la période courant du 1</span><sup><span>er</span></sup><span> mars au 31 décembre 2023 » ;</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« <i>ii)</i>  Le tableau du deuxième alinéa est ainsi rédigé :</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« </span></p><table style="font-weight: 400; text-align: start; text-decoration: none; width: 475.8pt; border-collapse: collapse;" width="634"><tbody><tr><td style="width: 244.55pt; border: 1pt solid black; padding: 0cm 5.4pt;" width="326"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Catégorie fiscale</span></p></td><td style="width: 115.5pt; border-top-width: 1pt; border-right-width: 1pt; border-bottom-width: 1pt; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Paramètres de l’accise</span></p></td><td style="width: 115.75pt; border-top-width: 1pt; border-right-width: 1pt; border-bottom-width: 1pt; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Montant (applicable du 1</span><sup><span>er</span></sup><span> mars au 31 décembre 2023</span></p></td></tr><tr><td style="width: 244.55pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; padding: 0cm 5.4pt;" rowspan="3" width="326"><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span> </span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Cigares et cigarillos</span></p></td><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Taux ( %)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>36,3</span></p></td></tr><tr><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Tarif (€/ 1000 unités)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>51,3</span></p></td></tr><tr><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Minimum de perception</span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>(€/ 1000 unités)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>283,4</span></p></td></tr><tr><td style="width: 244.55pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; padding: 0cm 5.4pt;" rowspan="3" width="326"><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span> </span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Cigarettes</span></p></td><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Taux ( %)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>55</span></p></td></tr><tr><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Tarif (€/ 1000 unités)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>67</span></p></td></tr><tr><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Minimum de perception</span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>(€/ 1000 unités)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>354,9</span></p></td></tr><tr><td style="width: 244.55pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; padding: 0cm 5.4pt;" rowspan="3" width="326"><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Tabacs fine coupe</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>destinés à rouler les cigarettes</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span> </span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span> </span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span> </span></p></td><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Taux ( %)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>49,1</span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span> </span></p></td></tr><tr><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Tarif (€/ 1000 grammes)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>88</span></p></td></tr><tr><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Minimum de perception (€/ 1000 unités)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span> 321,8</span></p></td></tr><tr><td style="width: 244.55pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; padding: 0cm 5.4pt;" rowspan="3" width="326"><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Tabacs à chauffer</span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Commercialisés en bâtonnets</span></p></td><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Taux ( %)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>51,4</span></p></td></tr><tr><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Tarif (€/ 1000 unités)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>19,3</span></p></td></tr><tr><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Minimum de perception (€/ 1000 unités)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>232</span></p></td></tr><tr><td style="width: 244.55pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; padding: 0cm 5.4pt;" rowspan="3" width="326"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Autres tabacs à chauffer</span></p></td><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Taux ( %)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>51,4</span></p></td></tr><tr><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Tarif (€/ 1000 grammes)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>72,7</span></p></td></tr><tr><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Minimum de perception (€/ 1000 grammes)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>875,5</span></p></td></tr><tr><td style="width: 244.55pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; padding: 0cm 5.4pt;" rowspan="3" width="326"><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span> </span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Autres tabacs à fumer ou à inhaler après avoir été chauffés</span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span> </span></p></td><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Taux ( %)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>51,4</span></p></td></tr><tr><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Tarif (€/ 1000 grammes)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>33,6</span></p></td></tr><tr><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Minimum de perception (€/ 1000 grammes)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>145,1</span></p></td></tr><tr><td style="width: 244.55pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; padding: 0cm 5.4pt;" width="326"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Tabacs à priser</span></p></td><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Taux ( %)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>58,1</span></p></td></tr><tr><td style="width: 244.55pt; border-style: none solid solid; border-left-width: 1pt; border-left-color: black; border-bottom-width: 1pt; border-bottom-color: windowtext; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="326"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Tabacs à mâcher</span></p></td><td style="width: 115.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Taux ( %)</span></p></td><td style="width: 115.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>40,7</span></p></td></tr></tbody></table><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span> » ;</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><i><span>«  iii)</span></i><span> Après la seconde occurrence du mot : « ni », la fin du dernier alinéa est ainsi rédigée : « , pour le minimum de perception, excéder 3 %. Les tarifs et minima de perception révisés sont arrondis au dixième d’euro par unité de taxation. La révision ultérieure est réalisée à partir du tarif non arrondi. » ;</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><i><span>« iv)</span></i><span> Sont ajoutés trois alinéas ainsi rédigés  :</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« Par dérogation aux deux alinéas précédents, les tarifs, taux et minima de perception des catégories fiscales concernées sont définis comme suit :</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« 1° Pour les tabacs relevant de la catégorie prévue à l’article L. 314‑15 du 1</span><sup><span>er</span></sup><span> janvier 2024 au 31 décembre 2025 :</span></p><table style="font-weight: 400; text-align: start; text-decoration: none; border-collapse: collapse;" width="0"><tbody><tr><td style="width: 155.95pt; border: 1pt solid black; padding: 0cm 5.4pt;" width="208"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>Catégorie fiscale</span></p></td><td style="width: 70.85pt; border-top-width: 1pt; border-right-width: 1pt; border-bottom-width: 1pt; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; padding: 0cm 5.4pt;" width="94"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>Paramètres de l’accise</span></p></td><td style="width: 70.9pt; border-top-width: 1pt; border-right-width: 1pt; border-bottom-width: 1pt; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; padding: 0cm 5.4pt;" width="95"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>Montant applicable au 1</span><sup><span>er</span></sup><span> janvier 2024</span></p></td><td style="width: 63.75pt; border-top-width: 1pt; border-right-width: 1pt; border-bottom-width: 1pt; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; padding: 0cm 5.4pt;" width="85"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>Montant applicable au 1</span><sup><span>er</span></sup><span> janvier 2025</span></p></td></tr><tr><td style="width: 155.95pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; padding: 0cm 5.4pt;" rowspan="3" width="208"><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span> </span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Tabacs fine coupe</span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: justify;"><span>destinés à rouler les cigarettes</span></p></td><td style="width: 70.85pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="94"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: justify;"><span>Taux ( %)</span></p></td><td style="width: 70.9pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="95"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>49,1</span></p></td><td style="width: 63.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="85"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>49,1</span></p></td></tr><tr><td style="width: 70.85pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="94"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: justify;"><span>Tarif (€/ 1000 grammes)</span></p></td><td style="width: 70.9pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="95"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>99,7</span></p></td><td style="width: 63.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="85"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>104,2</span></p></td></tr><tr><td style="width: 70.85pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="94"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: justify;"><span>Minimum de perception (€/ 1000 grammes)</span></p></td><td style="width: 70.9pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="95"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>345,4</span></p></td><td style="width: 63.75pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="85"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>355,8</span></p></td></tr></tbody></table><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« 2° Pour les tabacs relevant des catégories prévues aux articles L. 314‑15‑1 et L. 314‑15‑2 du 1</span><sup><span>er</span></sup><span> janvier 2024 au 31 décembre 2026 :</span></p><table style="font-weight: 400; text-align: start; text-decoration: none; width: 430.65pt; border-collapse: collapse;" width="574"><tbody><tr><td style="width: 158.95pt; border: 1pt solid black; padding: 0cm 5.4pt;" colspan="2" width="212"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>Catégorie fiscale</span></p></td><td style="width: 71.8pt; border-top-width: 1pt; border-right-width: 1pt; border-bottom-width: 1pt; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; padding: 0cm 5.4pt;" width="96"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>Paramètres de l’accise</span></p></td><td style="width: 69pt; border-top-width: 1pt; border-right-width: 1pt; border-bottom-width: 1pt; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; padding: 0cm 5.4pt;" width="92"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>Montant applicable au 1</span><sup><span>er</span></sup><span> janvier 2024</span></p></td><td style="width: 67.4pt; border-top-width: 1pt; border-right-width: 1pt; border-bottom-width: 1pt; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; padding: 0cm 5.4pt;" width="90"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>Montant applicable au 1</span><sup><span>er</span></sup><span> janvier 2025</span></p></td><td style="width: 63.5pt; border-top-width: 1pt; border-right-width: 1pt; border-bottom-width: 1pt; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; padding: 0cm 5.4pt;" width="85"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>Montant applicable au 1</span><sup><span>er</span></sup><span> janvier 2026</span></p></td></tr><tr><td style="width: 70.8pt; border-style: none none solid solid; border-left-width: 1pt; border-left-color: black; border-bottom-width: 1pt; border-bottom-color: black; padding: 0cm 5.4pt;" rowspan="3" width="94"><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Tabacs à chauffer</span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: justify;"><span>commercialisés en bâtonnets</span></p></td><td style="width: 88.15pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; padding: 0cm 5.4pt;" rowspan="3" width="118"><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: justify;"><span> </span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: justify;"><span>Commercialisés en bâtonnets tels que définis à l’article L. 314‑20</span></p></td><td style="width: 71.8pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="96"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: justify;"><span>Taux ( %)</span></p></td><td style="width: 69pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="92"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>51,4</span></p></td><td style="width: 67.4pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="90"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>51,4</span></p></td><td style="width: 63.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="85"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>51,4</span></p></td></tr><tr><td style="width: 71.8pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="96"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: justify;"><span>Tarif (€/ 1000 unités)</span></p></td><td style="width: 69pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="92"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>30,2</span></p></td><td style="width: 67.4pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="90"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>41,1</span></p></td><td style="width: 63.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="85"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>50,9</span></p></td></tr><tr><td style="width: 71.8pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="96"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: justify;"><span>Minimum de perception (€/ 1000 unités)</span></p></td><td style="width: 69pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="92"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>268</span></p></td><td style="width: 67.4pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="90"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>303,8</span></p></td><td style="width: 63.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="85"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>336</span></p></td></tr><tr><td style="width: 70.8pt; border-style: none none solid solid; border-left-width: 1pt; border-left-color: black; border-bottom-width: 1pt; border-bottom-color: black; padding: 0cm 5.4pt;" rowspan="3" width="94"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: justify;"><span>Autres tabacs à chauffer</span></p></td><td style="width: 88.15pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; padding: 0cm 5.4pt;" rowspan="3" width="118"><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: justify;"><span> </span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: justify;"><span>Commercialisés sous un format autre que le bâtonnet tel que défini à l’article L. 314‑20</span></p></td><td style="width: 71.8pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="96"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: justify;"><span>Taux ( %)</span></p></td><td style="width: 69pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="92"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>51,4</span></p></td><td style="width: 67.4pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="90"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>51,4</span></p></td><td style="width: 63.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="85"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>51,4</span></p></td></tr><tr><td style="width: 71.8pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="96"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: justify;"><span>Tarif (€/ 1000 grammes)</span></p></td><td style="width: 69pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="92"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>113,9</span></p></td><td style="width: 67.4pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="90"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>155,2</span></p></td><td style="width: 63.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="85"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>192,3</span></p></td></tr><tr><td style="width: 71.8pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="96"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: justify;"><span>Minimum de perception (€/ 1000 grammes)</span></p></td><td style="width: 69pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="92"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>1 011,3</span></p></td><td style="width: 67.4pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="90"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>1 146,4</span></p></td><td style="width: 63.5pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="85"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>1 267,9</span></p></td></tr></tbody></table><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span> » </span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><i><span>« e) L</span></i><span>’article L. 314‑25 est ainsi modifié :</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><i><span>« i)</span></i><span> Le tableau du deuxième alinéa est ainsi rédigé :</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« </span></p><table style="font-weight: 400; text-align: start; text-decoration: none; width: 493.3pt; border-collapse: collapse;" width="658"><tbody><tr><td style="width: 158.35pt; border: 1pt double gray; padding: 1.4pt;" width="211"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />CATÉGORIE FISCALE</span></p></td><td style="width: 124.35pt; border-top-width: 1pt; border-right-width: 1pt; border-bottom-width: 1pt; border-style: double double double none; border-top-color: gray; border-right-color: gray; border-bottom-color: gray; padding: 1.4pt;" width="166"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />PARAMÈTRES DE L’ACCISE</span></p></td><td style="width: 78.5pt; border-top-width: 1pt; border-right-width: 1pt; border-bottom-width: 1pt; border-style: double double double none; border-top-color: gray; border-right-color: gray; border-bottom-color: gray; padding: 1.4pt;" width="105"><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />MONTANT applicable du 1</span><sup><span>er</span></sup><span> mars au 31 décembre</span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>2023</span></p></td><td style="width: 65.6pt; border-top-width: 1pt; border-right-width: 1pt; border-bottom-width: 1pt; border-style: double double double none; border-top-color: gray; border-right-color: gray; border-bottom-color: gray; padding: 1.4pt;" width="87"><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />MONTANT</span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />EN 2024</span></p></td><td style="width: 66.5pt; border-top-width: 1pt; border-right-width: 1pt; border-bottom-width: 1pt; border-style: double double double none; border-top-color: gray; border-right-color: gray; border-bottom-color: gray; padding: 1.4pt;" width="89"><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />MONTANT</span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />EN 2025</span></p></td></tr><tr><td style="width: 158.35pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-style: none double double; border-right-color: gray; border-bottom-color: gray; border-left-color: gray; padding: 1.4pt;" rowspan="2" width="211"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />Cigares et cigarillos</span></p></td><td style="width: 124.35pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="166"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />Taux ( %)</span></p></td><td style="width: 78.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="105"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />30,2</span></p></td><td style="width: 65.6pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="87"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />32,2</span></p></td><td style="width: 66.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="89"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />34,3</span></p></td></tr><tr><td style="width: 124.35pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="166"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />Tarif (€/1 000 unités)</span></p></td><td style="width: 78.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="105"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />48,4</span></p></td><td style="width: 65.6pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="87"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />51,1</span></p></td><td style="width: 66.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="89"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />53,7</span></p></td></tr><tr><td style="width: 158.35pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-style: none double double; border-right-color: gray; border-bottom-color: gray; border-left-color: gray; padding: 1.4pt;" rowspan="2" width="211"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />Cigarettes</span></p></td><td style="width: 124.35pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="166"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />Taux ( %)</span></p></td><td style="width: 78.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="105"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />51,6</span></p></td><td style="width: 65.6pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="87"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />52,7</span></p></td><td style="width: 66.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="89"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />53,9</span></p></td></tr><tr><td style="width: 124.35pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="166"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />Tarif (€/1 000 unités)</span></p></td><td style="width: 78.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="105"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>56,5</span></p></td><td style="width: 65.6pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="87"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>62,2</span></p></td><td style="width: 66.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="89"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>67,9</span></p></td></tr><tr><td style="width: 158.35pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-style: none double double; border-right-color: gray; border-bottom-color: gray; border-left-color: gray; padding: 1.4pt;" rowspan="2" width="211"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />Tabacs fine coupe destinés à rouler les cigarettes</span></p></td><td style="width: 124.35pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="166"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />Taux ( %)</span></p></td><td style="width: 78.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="105"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />41</span></p></td><td style="width: 65.6pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="87"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />43,7</span></p></td><td style="width: 66.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="89"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />46,4</span></p></td></tr><tr><td style="width: 124.35pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="166"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />Tarif (€/1 000 grammes)</span></p></td><td style="width: 78.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="105"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />74</span></p></td><td style="width: 65.6pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="87"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />84,7</span></p></td><td style="width: 66.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="89"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />95,4</span></p></td></tr><tr><td style="width: 158.35pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-style: none double double; border-right-color: gray; border-bottom-color: gray; border-left-color: gray; padding: 1.4pt;" rowspan="2" width="211"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />Autres tabacs à fumer ou à inhaler</span></p></td><td style="width: 124.35pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="166"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />Taux (en %)</span></p></td><td style="width: 78.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="105"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />45,4</span></p></td><td style="width: 65.6pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="87"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />47,4</span></p></td><td style="width: 66.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="89"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />49,4</span></p></td></tr><tr><td style="width: 124.35pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="166"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />Tarif (€/1 000 grammes)</span></p></td><td style="width: 78.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="105"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />24</span></p></td><td style="width: 65.6pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="87"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />28,2</span></p></td><td style="width: 66.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="89"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />32,2</span></p></td></tr><tr><td style="width: 158.35pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-style: none double double; border-right-color: gray; border-bottom-color: gray; border-left-color: gray; padding: 1.4pt;" rowspan="2" width="211"><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>Tabacs à chauffer</span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>commercialisés en bâtonnets</span></p></td><td style="width: 124.35pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="166"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />Taux (en %)</span></p></td><td style="width: 78.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="105"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>45,3</span></p></td><td style="width: 65.6pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="87"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>47,4</span></p></td><td style="width: 66.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="89"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>49,4</span></p></td></tr><tr><td style="width: 124.35pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="166"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />Tarif (€/1 000 unités)</span></p></td><td style="width: 78.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="105"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>19,3</span></p></td><td style="width: 65.6pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="87"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>30,2</span></p></td><td style="width: 66.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="89"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>41,1</span></p></td></tr><tr><td style="width: 158.35pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-style: none double double; border-right-color: gray; border-bottom-color: gray; border-left-color: gray; padding: 1.4pt;" rowspan="2" width="211"><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>Autres tabacs à chauffer</span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span> </span></p></td><td style="width: 124.35pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="166"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>Taux (en %)</span></p></td><td style="width: 78.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="105"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>45,3</span></p></td><td style="width: 65.6pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="87"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>47,4</span></p></td><td style="width: 66.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="89"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>49,4</span></p></td></tr><tr><td style="width: 124.35pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="166"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />Tarif (€/1 000 grammes)</span></p></td><td style="width: 78.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="105"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>72,8</span></p></td><td style="width: 65.6pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="87"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>114</span></p></td><td style="width: 66.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="89"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>155</span></p></td></tr><tr><td style="width: 158.35pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-style: none double double; border-right-color: gray; border-bottom-color: gray; border-left-color: gray; padding: 1.4pt;" width="211"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />Tabacs à priser</span></p></td><td style="width: 124.35pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="166"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />Taux ( %)</span></p></td><td style="width: 78.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="105"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />49,3</span></p></td><td style="width: 65.6pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="87"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />52,3</span></p></td><td style="width: 66.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="89"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />55,4</span></p></td></tr><tr><td style="width: 158.35pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-style: none double double; border-right-color: gray; border-bottom-color: gray; border-left-color: gray; padding: 1.4pt;" width="211"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />Tabacs à mâcher</span></p></td><td style="width: 124.35pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="166"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />Taux ( %)</span></p></td><td style="width: 78.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="105"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />34,9</span></p></td><td style="width: 65.6pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="87"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />36,9</span></p></td><td style="width: 66.5pt; border-style: none double double none; border-bottom-width: 1pt; border-bottom-color: gray; border-right-width: 1pt; border-right-color: gray; padding: 1.4pt;" width="89"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span><br />39,0</span></p></td></tr></tbody></table><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><i><span> » </span></i><span> ;</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><i><span>« ii)</span></i><span> Avant le dernier  alinéa, il est inséré un alinéa ainsi rédigé : </span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« Par dérogation à l’article L. 314‑24, le minimum de perception est nul. » ;</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« 3° Le second alinéa de l’article L. 314‑29 est supprimé."</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« II. – Le tableau du second alinéa du II de l’article 575 E <i>bis</i> du code général des impôts est ainsi modifié :</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« 1° La deuxième colonne est supprimée ;</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« 2° Au début de la première ligne de la troisième colonne, la date : « 1</span><sup><span>er</span></sup><span> janvier 2023 » est remplacée par la date : « 1</span><sup><span>er</span></sup><span> mars 2023 » ;</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« 3° Après la cinquième ligne, sont insérées deux lignes ainsi rédigées :</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« </span></p><table style="font-weight: 400; text-align: start; text-decoration: none; width: 453.15pt; border-collapse: collapse;" width="604"><tbody><tr><td style="width: 115.45pt; border: 1pt solid black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Tabacs à chauffer commercialisés en bâtonnet</span></p></td><td style="width: 112.55pt; border-top-width: 1pt; border-right-width: 1pt; border-bottom-width: 1pt; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; padding: 0cm 5.4pt;" width="150"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>85 %</span></p></td><td style="width: 112.55pt; border-top-width: 1pt; border-right-width: 1pt; border-bottom-width: 1pt; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; padding: 0cm 5.4pt;" width="150"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>90 %</span></p></td><td style="width: 112.55pt; border-top-width: 1pt; border-right-width: 1pt; border-bottom-width: 1pt; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; padding: 0cm 5.4pt;" width="150"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>95 %</span></p></td></tr><tr><td style="width: 115.45pt; border-right-width: 1pt; border-bottom-width: 1pt; border-left-width: 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; padding: 0cm 5.4pt;" width="154"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif;"><span>Autres tabacs à chauffer</span></p></td><td style="width: 112.55pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="150"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>85 %</span></p></td><td style="width: 112.55pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="150"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>90 %</span></p></td><td style="width: 112.55pt; border-style: none solid solid none; border-bottom-width: 1pt; border-bottom-color: black; border-right-width: 1pt; border-right-color: black; padding: 0cm 5.4pt;" width="150"><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; text-align: center;"><span>95 %</span></p></td></tr></tbody></table><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>   . »</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« III. – A. – Les I et II entrent en vigueur le 1</span><sup><span>er</span></sup><span> mars 2023, à l’exception des <i>iv</i> et <i>v</i> du <i>d</i> du 2° du I qui entrent en vigueur à compter du 1</span><sup><span>er</span></sup><span> janvier 2024.</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« Le<i> iii</i> du <i>d</i> du 2° du I entre en vigueur à compter du 1</span><sup><span>er</span></sup><span> janvier 2024 pour l’ensemble des catégories de tabacs, à l’exception :</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« – de la catégorie prévue à l’article L. 314‑15 du code des impositions sur les biens et services pour laquelle il entre en vigueur à compter du 1</span><sup><span>er</span></sup><span> janvier 2026 ;</span></p><p style="margin: 0cm 0cm 8pt; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« –  des catégories prévues aux articles L. 314‑15‑1 et L. 314‑15‑2 de ce même code pour lesquelles il entre en vigueur à compter du 1</span><sup><span>er</span></sup><span> janvier 2027.</span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>« B. – Par dérogation aux articles L. 132‑2, L. 314‑24 et L. 314‑25 du code des impositions sur les biens et services, les tarifs et taux d’accise sur les tabacs applicables du 1</span><sup><span>er</span></sup><span> janvier 2023 au 28 février 2023 inclus sont ceux en vigueur au titre de l’année 2022. Par dérogation au II de l’article 575 E <i>bis</i> du code général des impôts le pourcentage appliqué en Corse pour déterminer le prix minimum de vente au détail pendant cette même période est celui en vigueur au 31 décembre 2022. »</span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span> </span></p><p style="margin: 0cm; line-height: normal; font-size: 11pt; font-family: Calibri, sans-serif; font-weight: 400; text-decoration: none; text-align: justify;"><span>IV. – La perte de recettes pour les organismes de sécurité sociale est compensée à due concurrence par la majoration de l’accise sur les alcools prévue au chapitre III du titre I</span><sup><span>er</span></sup><span> du livre III du code des impositions sur les biens et services. </span></p>
<p>Le présent article assoit la base de calcul du déplafonnement des droits d’accise en fonction de l’inflation hors tabac sur le cumul des deux derniers taux constatés 2021 (1,6%) et 2022 (5,4%), ce qui représente à bien des égards une double peine : une révision du tarif et du minimum de perception de 7,09%.</p><p><br />Les Français consommateurs de tabac subiront ainsi en une fois deux hausses coup sur coup, celle de 2021 et celle de 2022, alors même que le prix du tabac a augmenté de 50% entre 2017 et 2021. </p><p><br />Cette révision de la fiscalité des produits du tabac s’ajoute aux fortes hausses de prix des produits du quotidien.</p><p><br />Il met aussi dangereusement en péril le réseau des buralistes. Le rapport Woerth-Park de la Mission d’information de la commission des finances relative à l’évolution de la consommation de tabac et du rendement de la fiscalité applicable aux produits du tabac pendant le confinement a pu mesurer que plus de 30% des cigarettes consommées en France étaient achetées en dehors du réseau des buralistes qui sont pourtant les seuls habilités par l’Etat à la vente de ces produits. </p><p><br />L’introduction par cet article de nouvelles dispositions fiscales conduisant à augmenter les prix des produits du tabac renforcera mécaniquement ce marché parallèle et les multiples effets néfastes qu’il engendre. Les points de vente à la sauvette, déjà si nombreux, sont ainsi appelés à se multiplier tandis que la contrefaçon de cigarettes se renforcera. Au mois de septembre dernier, une nouvelle usine de contrefaçon a par exemple été découverte en Seine-et-Marne, ce qui porte leur nombre à deux en moins d’un an. </p><p><br />Une telle révision de la fiscalité risquerait aussi de précipiter massivement de nouveaux consommateurs de tabac vers ce marché parallèle, de plus en plus capté par les mafias qui organisent ces trafics. </p><p><br />A l’heure ou le pouvoir d’achat des Français se retrouve compromis par la forte hausse ininterrompue des prix, cette révision de la fiscalité risque de grever considérablement la situation financière déjà précaire des consommateurs. <br />Il serait au contraire bien plus opportun de mettre l’accent sur la prévention du tabagisme tout en continuant à soutenir le réseau des buralistes dont la réactivité et le dévouement pendant la crise sanitaire ne sont plus à démontrer. Ces véritables commerçants d’utilité locale sont bien souvent le dernier commerce présent dans nos villages et nos quartiers. Ils sont d’ailleurs souvent relais de nombreux services au public (DGFiP, La Poste, SNCF).</p><p><br />Cette mesure comporte ainsi de nombreux effets pervers et risque de s’avérer finalement totalement inefficace, voire même contre-productive. Une révision de la fiscalité ne peut se passer d’une véritable action à l’encontre du marché parallèle du tabac et d’une poursuite du projet de transformation du réseau des buralistes qui arrive à échéance fin 2022 et dont la reconduction est indispensable. <br />Cet amendement propose donc d’indexer et de plafonner le tarif et le minimum de perception des produits du tabac sur l’inflation prévue sur la seule année 2022 et non sur le cumul des deux années 2021 et 2022. </p><p><br />Pour la stabilité et la visibilité du réseau des 23 500 buralistes de France, la révision annuelle du montant du tarif et du minimum de perception des produits du tabac devrait être indexée et plafonnée sur l’inflation hors tabac constatée sur l’année n-1.</p><p><br />Cet amendement répond également à certaines questions soulevées en commission concernant d’autres formes de conditionnement du tabac à chauffer. </p>
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