Maître Benoît COUSSY

Avocat au barreau de Bordeaux

Compétences : Droit public, Droit de l'environnement, Droit de la santé

Barreau : Bordeaux

Adresse : 28 rue des Allamandiers 33800 BORDEAUX

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Malus automobile : report au 30 septembre 2012 de la date limite d'émission des titres de perception de la taxe

Article juridique

Par Me Benoît COUSSY

1 - Les véhicules immatriculés pour la première fois en France à compter du 1er janvier 2009 sont soumis à une taxe annuelle sur la détention de voitures particulières, dès lors que leur taux d'émission de dioxyde de carbone excède un certain seuil. La taxe, d'un montant de 160 euros, est due par les propriétaires, ou locataires dans le cadre d'un contrat de location avec option d'achat ou d'un contrat souscrit pour une durée d'au moins deux ans, au 1er janvier de l'année d'imposition, des véhicules concernés (CGI, art. 1011 ter ; L. fin. rect. 2008, n° 2008-1443, 30 déc. 2008, art. 75 : Dr. fisc. 2009, n° 6, comm. 163).

Le décret n° 2010-1043 du 1er septembre 2010 prévoit que les titres de perception de la taxe annuelle sur les voitures particulières les plus polluantes sont émis par le préfet du département du domicile du redevable, au plus tard le 30 avril de l'année d'imposition (pour l'année 2010, la date limite d'émission a été fixée à titre transitoire à la fin du mois de décembre 2010) (CGI, ann. III, art. 313-0 BR quater).

2 - En raison des délais nécessaires à la mise en place du nouveau circuit de traitement des titres de perception de la taxe, le décret n° 2012-998 du 24 août 2012 vient de reporter au 30 septembre 2012 la date limite d'émission de ces titres pour l'année 2012.

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