{ "article": { "LEGIARTI000006252374": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006252374", "URL": "article/LEGI/ARTI/00/00/06/25/23/LEGIARTI000006252374.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHHQXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006295637", "@num": "276", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 276 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000608850", "@nor": "BUDD0670018D", "@num": "2006-742", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2006-742 du 27 juin 2006 portant création d'une aide à la sécurité des débits de tabac et modifiant l'article 281 de l'annexe II au code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000608850", "@c_titre_court": "Décret n°2006-742 du 27 juin 2006" }, { "@fin": "2999-01-01", "#text": "Décret n°2006-742 du 27 juin 2006 portant création d'une aide à la sécurité des débits de tabac et modifiant l'article 281 de l'annexe II au code général des impôts", "@debut": "2006-06-29", "@id_txt": "LEGITEXT000006053910", "@c_titre_court": "Décret n°2006-742 du 27 juin 2006" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME DE L'ETAT", "@date_publi": "2006-06-29", "@date_signature": "2006-06-27", "@num_parution_jo": "0149" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006252374", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001278279", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

Code général des impôts annexe 2

\n281\n

" } }, "LEGIARTI000006294702": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006294702", "URL": "article/LEGI/ARTI/00/00/06/29/47/LEGIARTI000006294702.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0281AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006775417", "@num": "2", "#text": "Décret n° 63-1104 du 30 octobre 1963 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000006252374", "@num": "2", "#text": "Décret n°2006-742 du 27 juin 2006 - art. 2 () JORF 29 juin 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000608850", "@nortexte": "BUDD0670018D", "@numtexte": "2006-742", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006252374", "@num": "2", "#text": "Décret n°2006-742 du 27 juin 2006 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000000608850", "@nortexte": "BUDD0670018D", "@numtexte": "2006-742", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000017836166", "@num": "5", "#text": "Arrêté du 26 décembre 2007 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017763087", "@nortexte": "BCFD0773283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000051496855", "#text": "Arrêté du 18 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051491532", "@nortexte": "ECOD2507356A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-03-18" }, { "@id": "LEGIARTI000006300610", "@num": "56 AC", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310076", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310083", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162017", "@fin": "2999-01-01", "#text": "I : Régime économique", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146677", "@fin": "2999-01-01", "#text": "Chapitre II : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294700", "@fin": "1993-03-11", "@num": "281", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294701", "@fin": "2006-06-29", "@num": "281", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006294702", "@fin": "2999-01-01", "@num": "281", "@etat": "VIGUEUR", "@debut": "2006-06-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La remise mentionnée au 3° du I de l'article 570 du code général des impôts due par le fournisseur au débitant lui est allouée sous déduction d'un précompte versé à l'administration des douanes et droits indirects. Le précompte est composé du droit de licence mentionné au premier alinéa de l'article 568 du code général des impôts et de la cotisation salariale au régime d'allocation viagère en faveur des gérants de débits de tabac mentionnée au a de l'article 2 du décret n° 63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac.

Pour la détermination du précompte, il n'est pas tenu compte de l'exonération prévue au premier alinéa de l'article 568 du code général des impôts.

" } }, "LEGIARTI000006295637": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "276", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295637", "URL": "article/LEGI/ARTI/00/00/06/29/56/LEGIARTI000006295637.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0276AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 281", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006252374", "@num": "2", "#text": "Décret n°2006-742 du 27 juin 2006 - art. 2 () JORF 29 juin 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000608850", "@nortexte": "BUDD0670018D", "@numtexte": "2006-742", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000006294719", "@num": "286 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162017", "@fin": "2999-01-01", "#text": "I : Régime économique", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146677", "@fin": "2999-01-01", "#text": "Chapitre II : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295632", "@fin": "1980-04-13", "@num": "276", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295633", "@fin": "1993-03-11", "@num": "276", "@etat": "MODIFIE", "@debut": "1980-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295634", "@fin": "1995-10-27", "@num": "276", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295635", "@fin": "1997-04-11", "@num": "276", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295636", "@fin": "2007-01-01", "@num": "276", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006295637", "@fin": "2999-01-01", "@num": "276", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne qui veut fabriquer des tabacs manufacturés doit préalablement obtenir un numéro d'identification en qualité de fabricant.
\n
Toute personne qui veut importer, introduire ou commercialiser en gros des tabacs manufacturés doit préalablement obtenir un numéro d'identification en qualité de fournisseur.
\n
Le demandeur doit remplir les conditions requises pour l'exercice d'une profession commerciale et fournir une caution solvable qui garantit à l'administration des douanes et droits indirects le paiement du précompte sur remise prévue à l'article 281.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006295637", "cible": false, "cidtexte": "JORFTEXT000000608850", "id": "LEGIARTI000006252374", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006294702", "cible": false, "cidtexte": "JORFTEXT000000608850", "id": "LEGIARTI000006252374", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006294702", "cible": true, "cidtexte": "JORFTEXT000000608850", "id": "LEGIARTI000006252374", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006252374", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (Décret n° 2006-742 du 27 juin 2006 portant création d'une aide à la sécurité des débits de tabac et modifiant l'article 281 de l'annexe II au code général des impôts)