@leximpact/socio-fiscal-openfisca-json
Version:
JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)
822 lines (821 loc) • 27 kB
JSON
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"2022-10-06": [
{
"note": "L'accise sur les carburants (ex-TICPE carburants) est une taxation indirecte intervenant au moment de l'achat du carburant en station service, en plus de la TVA. Cette accise peut être différente selon les régions de France. L'accise se compose du tarif de base qui varie selon le carburant, ainsi que de deux types de majorations (affectation régionale et majoration régionale) qui peuvent être appliquées par la région. Ces majorations sont plafonnées par la loi et facultatives. L'Île-de-France a une majoration spécifique et la Corse est concernée par une minoration."
}
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"2016-12-31": [
{
"href": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000044595989/LEGISCTA000044598377/#LEGISCTA000044603843",
"title": "Montant de l'accise : Articles L312-18 à L312-87 du Code des impositions sur les biens et les services"
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