{"id":12148,"date":"2025-06-03T00:00:00","date_gmt":"2025-06-02T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/vers-une-suppression-de-la-taxe-sur-lexploitation-des-infrastructures-de-transport-de-longue-distance\/"},"modified":"2025-06-03T00:00:00","modified_gmt":"2025-06-02T22:00:00","slug":"vers-une-suppression-de-la-taxe-sur-lexploitation-des-infrastructures-de-transport-de-longue-distance","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/vers-une-suppression-de-la-taxe-sur-lexploitation-des-infrastructures-de-transport-de-longue-distance\/","title":{"rendered":"Vers une suppression de la taxe sur l\u2019exploitation des infrastructures de transport de longue distance ?"},"content":{"rendered":"<p>La loi de finances pour 2024 a cr\u00e9\u00e9, depuis le 1er janvier 2024, une taxe sur l\u2019exploitation des infrastructures de transport de longue distance, contest\u00e9e par les exploitants d\u2019autoroutes et d\u2019a\u00e9roports. Une suppression serait-elle envisag\u00e9e ? R\u00e9ponse\u2026<\/p>\n<h2>Transport longue distance : une nouvelle taxe contest\u00e9e, mais valid\u00e9e<\/h2>\n<p>Pour rappel, la loi de finances pour 2024 a cr\u00e9\u00e9, depuis le 1er janvier 2024, une taxe sur l\u2019exploitation des infrastructures de transport de longue distance.<\/p>\n<p>Cette taxe est due par les entreprises qui exploitent une ou plusieurs infrastructures proposant des services de transport de personnes ou de marchandises sur de longues distances, au moyen d\u2019engins de transport :<\/p>\n<ul>\n<li>routier ;<\/li>\n<li>a\u00e9rien ;<\/li>\n<li>maritime ;<\/li>\n<li>ferroviaire.<\/li>\n<\/ul>\n<p>Les d\u00e9placements longue distance sont ceux effectu\u00e9s entre 2 lieux qui ne sont pas compris dans le ressort de la m\u00eame autorit\u00e9 organisatrice de la mobilit\u00e9 ou dans le ressort de la r\u00e9gion Ile-de-France.<\/p>\n<p>L\u2019exploitation d\u2019une telle infrastructure est soumise \u00e0 taxation lorsque :<\/p>\n<ul>\n<li>l\u2019exploitation est rattach\u00e9e aux territoires de taxation, c\u2019est-\u00e0-dire la France m\u00e9tropolitaine, la Guadeloupe, la Martinique, la Guyane, La R\u00e9union, Mayotte, Saint Barth\u00e9l\u00e9my (sauf voirie et ports maritimes), Saint-Martin (sauf voierie et ports maritimes), Saint-Pierre-et-Miquelon (sauf voirie class\u00e9e en route nationale) ;<\/li>\n<li>l\u2019entreprise a encaiss\u00e9 plus de 120 M\u20ac de revenus d\u2019exploitation au cours de l\u2019ann\u00e9e civile ;<\/li>\n<li>l\u2019entreprise a un niveau moyen de rentabilit\u00e9 de plus de 10 %.<\/li>\n<\/ul>\n<p>La taxe est calcul\u00e9e en appliquant un taux de 4,6 % \u00e0 la fraction des revenus d\u2019exploitation qui exc\u00e8de 120 M\u20ac.<\/p>\n<p>Notez que cette taxe a suscit\u00e9 de nombreux m\u00e9contentements parmi les soci\u00e9t\u00e9s exploitant des autoroutes et des a\u00e9roports, ainsi que les associations du transport a\u00e9rien qui ont demand\u00e9 au juge de l\u2019imp\u00f4t de la supprimer.<\/p>\n<p>Une demande qui vient d\u2019\u00eatre rejet\u00e9e par le juge, qui \u00e9carte les arguments de ces soci\u00e9t\u00e9s et associations selon lesquels :<\/p>\n<ul>\n<li>le r\u00e9gime de la taxe reposerait sur des crit\u00e8res discriminatoires (en ce qu\u2019il ferait b\u00e9n\u00e9ficier \u00e0 certains exploitants d\u2019infrastructures de transport des avantages) ;<\/li>\n<li>cette taxe est une aide d&#8217;\u00c9tat ill\u00e9gale et m\u00e9conna\u00eetrait les dispositions relatives au droit au respect des biens garanti par la convention europ\u00e9enne de sauvegarde des droits de l&#8217;homme et des libert\u00e9s fondamentales (CEDH).<\/li>\n<\/ul>\n<p>Il faut ici rappeler que le Conseil Constitutionnel a d\u00e9j\u00e0 d\u00e9clar\u00e9 cette taxe conforme \u00e0 la Constitution, en septembre 2024. Elle ne sera donc finalement pas supprim\u00e9e\u2026<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000051577106?init=true&amp;page=1&amp;query=492584&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 9 mai 2025, no 492584<\/a><\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000051577107?init=true&amp;page=1&amp;query=492595&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 9 mai 2025, no 492595<\/a><\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000051577108?init=true&amp;page=1&amp;query=492662&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 9 mai 2025, no 492662<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/vers-une-suppression-de-la-taxe-sur-l-exploitation-des-infrastructures-de-transport-de-longue-distance\" target=\"_blank\">Vers une suppression de la taxe sur l\u2019exploitation des infrastructures de transport de longue distance ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_taxetransports.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi de finances pour 2024 a cr\u00e9\u00e9, depuis le 1er janvier 2024, une taxe sur l\u2019exploitation des infrastructures de transport de longue distance, contest\u00e9e par les exploitants d\u2019autoroutes et d\u2019a\u00e9roports. Une suppression serait-elle envisag\u00e9e ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":12149,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12148","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vers une suppression de la taxe sur l\u2019exploitation des infrastructures de transport de longue distance ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/vers-une-suppression-de-la-taxe-sur-lexploitation-des-infrastructures-de-transport-de-longue-distance\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vers une suppression de la taxe sur l\u2019exploitation des infrastructures de transport de longue distance ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La loi de finances pour 2024 a cr\u00e9\u00e9, depuis le 1er janvier 2024, une taxe sur l\u2019exploitation des infrastructures de transport de longue distance, contest\u00e9e par les exploitants d\u2019autoroutes et d\u2019a\u00e9roports. 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