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        "end_col_offset": 29,
        "end_lineno": 22,
        "lineno": 1,
        "name": "formula"
      },
      "file_path": "openfisca_france_indirect_taxation/variables/taxes_indirectes/ticpe.py",
      "parameters": [
        "imposition_indirecte.produits_energetiques",
        "imposition_indirecte.produits_energetiques.ticpe.super_95_98",
        "imposition_indirecte.tva.taux_de_tva.taux_normal",
        "prix_carburants.super_95_ttc"
      ],
      "source_code": "def formula(menage, period, parameters):\n    taux_plein_tva = parameters(period.start).imposition_indirecte.tva.taux_de_tva.taux_normal\n\n    accise_super95 = parameters(period.start).imposition_indirecte.produits_energetiques.ticpe.super_95_98\n    majoration_ticpe_super95 = \\\n        parameters(period.start).imposition_indirecte.produits_energetiques.major_regionale_ticpe_super.alsace\n    accise_ticpe_super95 = (\n        accise_super95 + majoration_ticpe_super95\n        if majoration_ticpe_super95 is not None\n        else accise_super95\n        )\n\n    super_95_ttc = parameters(period.start).prix_carburants.super_95_ttc\n    taux_implicite_sp95 = (\n        (accise_ticpe_super95 * (1 + taux_plein_tva))\n        / (super_95_ttc - accise_ticpe_super95 * (1 + taux_plein_tva))\n        )\n    depenses_sp_95 = menage('depenses_sp_95', period)\n    depenses_sp_95_htva = depenses_sp_95 - tax_from_expense_including_tax(depenses_sp_95, taux_plein_tva)\n    montant_sp95_ticpe = tax_from_expense_including_tax(depenses_sp_95_htva, taux_implicite_sp95)\n\n    return montant_sp95_ticpe\n",
      "start_line_number": 263,
      "stop_line_number": 285,
      "variables": [
        "depenses_sp_95"
      ]
    }
  },
  "json_type": "number",
  "label": "Calcul du montant de TICPE sur le sp_95",
  "name": "sp95_ticpe",
  "referring_variables": [
    "essence_ticpe"
  ],
  "start_line_number": 258,
  "stop_line_number": 285,
  "unit": "currency",
  "value_type": "float"
}
