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L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048263011", "@fin": "1953-07-11", "@num": "403", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049460849", "@fin": "1954-08-15", "@num": "403", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049581732", "@fin": "1979-07-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309835", "@fin": "1979-03-11", "@num": "403", 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"LEGIARTI000006309841", "@fin": "1990-12-30", "@num": "403", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309842", "@fin": "1993-02-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309843", "@fin": "1993-08-18", "@num": "403", "@etat": "MODIFIE", "@debut": "1993-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309844", "@fin": "1996-05-12", "@num": "403", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309845", "@fin": "1997-04-11", "@num": "403", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309846", "@fin": "1999-03-31", "@num": "403", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309847", "@fin": "2002-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309848", "@fin": "2002-12-31", "@num": "403", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309849", "@fin": "2007-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029994", "@fin": "2008-12-19", "@num": "403", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950363", "@fin": "2009-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052376", "@fin": "2009-04-10", "@num": "403", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549052", "@fin": "2010-05-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201611", "@fin": "2010-11-21", "@num": "403", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024144889", "@fin": "2011-12-23", "@num": "403", "@etat": "MODIFIE", "@debut": "2010-11-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013547", "@fin": "2012-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025174395", "@fin": "2012-05-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516104", "@fin": "2013-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2012-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517873", "@fin": "2014-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448855", "@fin": "2015-06-06", "@num": "403", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701167", "@fin": "2016-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032207716", "@fin": "2016-06-13", "@num": "403", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701458", "@fin": "2018-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365466", "@fin": "2018-06-23", "@num": "403", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100303", "@fin": "2019-06-08", "@num": "403", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686944", "@fin": "2020-07-25", "@num": "403", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159915", "@fin": "2020-12-31", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915199", "@fin": "2021-06-12", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662364", "@fin": "2022-01-01", "@num": "403", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En dehors de l'allocation en franchise de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé à (1) :
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I 1° 2.545 F pour les quantités ajoutées pour la préparation des vins mousseux, des vins doux naturels mentionnés à l'article 417 et des vins de liqueur visés à l'article 417 bis ;
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2° 4.405 F pour les rhums, à l'exclusion des rhums légers, et pour les crèmes de cassis ;
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3° 6.795 F pour les apéritifs à base de vin, les vermouths et les vins de liqueur et assimilés ;
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4° 7.655 F pour tous les autres produits à l'exception de ceux mentionnés à l'article 406 A-II-1° et 2°.
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II. Le tarif de 7.655 F prévu au I-4° est ramené à 7.015 F par hectolitre d'alcool pur, à compter du 1er février 1982 et jusqu'au 31 janvier 1983, pour les produits autres que :
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- les boissons alcooliques provenant de la distillation des céréales et les spiritueux vendus sous la même dénomination que ces boissons, à l'exception des genièvres produits dans les conditions prévues par l'article 360 et des genièvres importés ;
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- et les apéritifs à l'exception des apéritifs à base de vin définis par le décret du 31 janvier 1930.
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Pour l'application de ces dispositions, sont considérés comme apéritifs à condition qu'ils titrent au moins 18 % volumique et qu'il contiennent plus d'un demi-gramme d'essence par litre, les spiritueux anisés renfermant moins de 400 grammes de sucre par litre, les bitters, amers, goudrons, gentianes et tous produits similaires dont la teneur en sucre est inférieure à 200 grammes par litre.
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III. 1. Les tarifs prévus au I-4° et II sont réduits de 500 F par hectolitre d'alcool pur, pour les petits producteurs d'eaux-de-vie, à concurrence de 15 hl d'alcool pur, maximum, livrés dans l'année sur le marché intérieur.
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2. Sont considérés comme petits producteurs les exploitants dont la production totale est inférieure à 50 hl d'alcool pur par an ou qui, distillant et vendant eux-mêmes à la consommation le seul produit de leur récolte, exploitent une superficie inférieure à 12 hectares (2).
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IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
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(1) Tarifs applicables à compter du 1er février 1982.
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(2) Les petits producteurs ne livrant pas eux-mêmes à la consommation bénéficient, sous certaines conditions, d'un remboursement compensatoire de droit égal à 500 F par hectolitre d'alcool pur (loi 81-1160 du 30 décembre 1981, article 38 II 2, JO du 31 décembre 1981).
" } }, "LEGIARTI000006309867": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "416", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-10-09", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309867", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309867.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0416AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273510", "@num": "37", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 37 () JORF 31 décembre 1981 en vigueur le 1er janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006309887", "@num": "417 bis", "#text": "Code général des impôts, CGI. - art. 417 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032694368", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191906", "@fin": "2025-07-01", "#text": "IV : Vins doux naturels", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179695", "@fin": "2025-07-01", "#text": "A : Production", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162614", "@fin": "2025-07-01", "#text": "Section II : Vins et cidres", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048268009", "@fin": "1982-01-01", "@num": "416", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309865", "@fin": "1979-03-11", "@num": "416", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309866", "@fin": "1982-01-01", "@num": "416", "@etat": "MODIFIE", "@debut": "1979-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309867", "@fin": "2015-10-09", "@num": "416", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000031283678", "@fin": "2025-07-01", "@num": "416", "@etat": "ABROGE_DIFF", "@debut": "2015-10-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La dénomination de \"vin doux naturel\" est réservée aux vins dont la production est traditionnelle et d'usage :
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Vinifiés directement par les producteurs récoltants et provenant exclusivement de leurs vendanges de muscat, de grenache, de macabéo ou de malvoisie ; toutefois, sont admises les vendanges obtenues sur des parcelles complantées dans la limite de 10 % du nombre total de pieds avec des cépages autres que les quatre désignés ci-dessus ;
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Obtenus dans la limite d'un rendement de 40 hectolitres de moût à l'hectare ; tout dépassement de ce rendement fait perdre à la totalité de la récolte le bénéfice de la dénomination \"vin doux naturel\" ;
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Issus de moût accusant une richesse naturelle initiale en sucre de 252 grammes au minimum par litre ;
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Obtenus à l'exclusion de tout autre enrichissement par addition d'alcool vinique correspondant en alcool pur à 5 % au minimum du volume des moûts mis en oeuvre et au maximum à la plus faible des deux proportions suivantes :
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Soit 10 % du volume des moûts mis en oeuvre ;
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Soit 40 % de la teneur alcoolique volumique totale du produit fini représentée par la somme de la teneur en alcool acquis et l'équivalent de la teneur en alcool en puissance calculée sur la base de 1 % volumique d'alcool pur pour 17,5 grammes de sucre résiduel par litre.
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La déclaration de fabrication doit indiquer le numéro du plan cadastral et la situation des parcelles dans lesquelles sont récoltées les vendanges.
" } }, "LEGIARTI000006309869": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "418", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1993-02-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309869", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309869.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0418AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 417 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273510", "@num": "37", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 37 () JORF 31 décembre 1981 en vigueur le 1er janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006318703", "@num": "32", "#text": "Loi - art. 32 (V) JORF 5 janvier 1993 en vigueur le 1er février 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "#text": "Modifications directes incorporées dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191676", "@fin": "1996-12-31", "#text": "IV : Vins doux naturels.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179668", "@fin": "1998-04-22", "#text": "A : Production", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162588", "@fin": "1998-04-22", "#text": "Section II : Vins et cidres", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147050", "@fin": "1998-04-22", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048268531", "@fin": "1979-07-01", "@num": "418", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309868", "@fin": "1982-01-01", "@num": "418", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309869", "@fin": "1993-02-01", "@num": "418", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'alcool employé au mutage des vins doux naturels bénéficiant du régime ordinaire des vins est admis en décharge moyennant le paiement du droit de consommation. L'opération doit être effectuée en présence du service des impôts et dans les conditions fixées par l'administration chez le viticulteur ou dans les magasins des coopératives agricoles constituées en conformité du statut de la coopération agricole.
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Les préparateurs de vins doux naturels doivent rembourser à l'administration le montant des frais de surveillance.
\n
Pour les vins de liqueur importés, visés à l'article 417 bis, le droit de consommation est perçu, au moment de l'importation, sur la base d'une quantité d'alcool pur de 9 % volumique.
" } }, "LEGIARTI000006309878": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "440", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-02-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309878", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309878.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0440AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 416", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 417", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 417 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000321626", "#text": "LOI 70-601 1970-07-09", "@sens": "source", "@cidtexte": "JORFTEXT000000321626", "@numtexte": "70-601", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-07-09" }, { "@id": "LEGIARTI000006273510", "@num": "37", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 37 () JORF 30 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197435", "@fin": "1995-10-27", "#text": "Assiette.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191678", "@fin": "1997-04-11", "#text": "II : Droit de circulation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179669", "@fin": "1997-04-11", "#text": "B : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162588", "@fin": "1998-04-22", "#text": "Section II : Vins et cidres", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147050", "@fin": "1998-04-22", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048274881", "@fin": "1979-03-01", "@num": "440", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309876", "@fin": "1979-03-11", "@num": "440", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309877", "@fin": "1982-01-01", "@num": "440", "@etat": "MODIFIE", "@debut": "1979-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309878", "@fin": "1993-02-01", "@num": "440", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309879", "@fin": "1995-10-27", "@num": "440", "@etat": "MODIFIE", "@debut": "1993-02-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309880", "@fin": "1997-04-11", "@num": "440", "@etat": "ABROGE", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les vins dont le titre alcoométrique acquis et en puissance excède 15 % vol. sont soumis au régime fiscal des vins de liqueur sans appellation d'origine, avec minimum d'imposition de 15 % vol..
\n
Toutefois, sont maintenus sous le régime fiscal des vins :
\n
1° Les vins dont le titre alcoométrique acquis n'excède pas 17 % vol., obtenus sans aucun enrichissement et ne contenant plus de sucre résiduel ;
\n
2° Dans la limite des quantités produites annuellement avant le 10 juillet 1970, date de publication de la loi n° 70-601 du 9 juillet 1970, les vins à appellation d'origine contrôlée doux ou liquoreux, connus comme présentant un titre alcoométrique total supérieur à 15 % vol., à la condition que leur titre alcoométrique acquis n'excède pas 18 % vol..
\n
Des décrets pourront, en tant que de besoin, fixer dans la limite de quels volumes et dans quelles conditions le bénéfice des dispositions prévues à l'alinéa précédent pourra être étendu à des vins de qualité, produits dans des régions déterminées, originaires des pays de la Communauté économique européenne.
\n
A condition que le titre alcoométrique volumique acquis de ces produits n'excède pas 18 % volumique, les dispositions du présent article ne sont applicables ni aux vins doux naturels, tels qu'ils sont définis aux articles 416 et 417, ni aux vins de liqueur de qualité produits dans des régions déterminées de la communauté économique européenne visés à l'article 417 bis.
" } }, "LEGIARTI000006309885": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "417 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309885", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309885.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0417ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273510", "@num": "37", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 37 () JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000037097169", "@num": "1", "#text": "Arrêté du 15 juin 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037091303", "@nortexte": "CPAD1816736A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-15" }, { "#text": "CGI 416", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000043662359", "@num": "402 bis", "#text": "Code général des impôts, CGI. - art. 402 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162834", "@fin": "1988-03-02", "#text": "VINS ET CIDRES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309885", "@fin": "1986-01-01", "@num": "417 bis", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309886", "@fin": "1995-10-27", "@num": "417 bis", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309887", "@fin": "2015-10-09", "@num": "417 bis", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000031283671", "@fin": "2025-07-01", "@num": "417 bis", "@etat": "ABROGE_DIFF", "@debut": "2015-10-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Sont assimilés, du point de vue fiscal, aux vins doux naturels visés à l'article 416, les vins de liqueur de qualité produits dans des régions déterminées de la communauté économique européenne, dont la production est traditionnelle et d'usage et qui, sous réserve d'être soumis à un dispositif de contrôle offrant des garanties équivalentes à celles exigées pour les vins doux naturels en ce qui concerne les conditions de leur production et leur commercialisation, présentent les caractéristiques suivantes :
\n - avoir été élaborés directement par les producteurs récoltants à partir de leurs vendanges provenant à raison de 90 % minimum de cépages aromatiques ;
\n - provenir de parcelles dont le rendement ne dépasse pas 40 hectolitres par hectare de vigne en production ;
\n - être issus de moûts accusant une richesse naturelle initiale en sucre de 252 grammes au minimum par litre ;
\n - être obtenus à l'exclusion de tout autre enrichissement par addition d'alcool vinique correspondant en alcool pur à 5 % au minimum du volume des moûts mis en oeuvre et au maximum à la plus faible des deux proportions suivantes :
\n Soit 10 % du volume des moûts mis en oeuvre ;
\n Soit 40 % de la teneur alcoolique volumique totale du produit fini représentée par la somme de la teneur en alcool acquis et l'équivalent de la teneur en alcool en puissance calculée sur la base de 1 % volumique d'alcool pur pour 17,5 grammes de sucre résiduel par litre ;
\n - circuler avec des documents d'accompagnement particuliers.
" } }, "LEGIARTI000006309899": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "438", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-04-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309899", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309899.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0438AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 37 II, ART. 38 IV 1, 2 FINANCES POUR 1982 JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006273510", "@num": "37", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 37 () JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000017885146", "@num": "62", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 62", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000020129758", "#text": "Arrêté du 29 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020019337", "@nortexte": "BCFD0831368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "LEGIARTI000021235472", "@num": "1", "#text": "Arrêté du 19 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021234646", "@nortexte": "BCFD0924662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000025085072", "@num": "1", "#text": "Arrêté du 22 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055928", "@nortexte": "BCRD1135233A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000026834518", "@num": "1", "#text": "Arrêté du 15 décembre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447186", "@num": "1", "#text": "Arrêté du 29 décembre 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030081773", "@num": "1", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958520", "@nortexte": "FCPD1430505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000031729784", "#text": "Arrêté du 18 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000033480080", "#text": "Décret n°2016-1585 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478102", "@nortexte": "ECFD1612059D", "@numtexte": "2016-1585", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGIARTI000033480091", "@num": "2", "#text": "Décret n°2016-1585 du 24 novembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033478102", "@nortexte": "ECFD1612059D", "@numtexte": "2016-1585", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000041828324", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000046681726", "#text": "Arrêté du 15 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034517739", "@nortexte": "ECFD1706752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-15" }, { "@id": "LEGIARTI000035422983", "@num": "1", "#text": "Arrêté du 9 août 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035409835", "@nortexte": "CPAD1710053A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-08-09" }, { "@id": "LEGITEXT000041869596", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000046681769", "#text": "Arrêté du 5 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036437780", "@nortexte": "CPAD1800162A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-05" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGITEXT000046681801", "#text": "Arrêté du 10 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGITEXT000039767387", "#text": "Arrêté du 19 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGITEXT000043018762", "#text": "Arrêté du 28 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "#text": "CGI 417 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000048639492", "@num": "L441-11", "#text": "Code de commerce - art. L441-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034182772", "@num": "L443-1", "#text": "Code de commerce - art. L443-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535305", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535200", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304747", "@num": "401", "#text": "Code général des impôts, CGI. - art. 401 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309896", "@num": "435", "#text": "Code général des impôts, CGI. - art. 435 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305055", "@num": "440 bis", "#text": "Code général des impôts, CGI. - art. 440 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481026", "@num": "267 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 267 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481513", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294733", "@num": "286 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298869", "@num": "111 H octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298857", "@num": "111-0 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026596903", "@num": "111-00 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-00 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327971", "@num": "178-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020786757", "@num": "50 septies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035423127", "@num": "50-0 K", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035423129", "@num": "50-0 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035423135", "@num": "50-0 O", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019286757", "@num": "L664-8", "#text": "Code rural et de la pêche maritime - art. L664-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038791098", "@num": "L665-3", "#text": "Code rural et de la pêche maritime - art. L665-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025013373", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162834", "@fin": "1988-03-02", "#text": "VINS ET CIDRES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048274486", "@fin": "1950-10-10", "@num": "438", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049326753", "@fin": "1979-07-01", "@num": "438", "@etat": "MODIFIE", "@debut": "1950-10-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309897", "@fin": "1981-01-01", "@num": "438", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309898", "@fin": "1982-01-01", "@num": "438", "@etat": "MODIFIE", "@debut": "1981-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309899", "@fin": "1986-04-01", "@num": "438", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309900", "@fin": "1993-02-01", "@num": "438", "@etat": "MODIFIE", "@debut": "1986-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309901", "@fin": "1997-04-11", "@num": "438", "@etat": "MODIFIE", "@debut": "1993-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309902", "@fin": "2002-01-01", "@num": "438", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309903", "@fin": "2008-12-19", "@num": "438", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950361", "@fin": "2009-04-10", "@num": "438", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549050", "@fin": "2010-05-01", "@num": "438", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201603", "@fin": "2010-11-21", "@num": "438", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024144902", "@fin": "2011-12-23", "@num": "438", "@etat": "MODIFIE", "@debut": "2010-11-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013545", "@fin": "2012-01-01", "@num": "438", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025174411", "@fin": "2013-01-01", "@num": "438", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517872", "@fin": "2014-05-30", "@num": "438", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042822", "@fin": "2015-06-06", "@num": "438", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701164", "@fin": "2016-06-13", "@num": "438", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701455", "@fin": "2018-06-23", "@num": "438", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100300", "@fin": "2019-06-08", "@num": "438", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686940", "@fin": "2020-07-25", "@num": "438", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159911", "@fin": "2021-06-12", "@num": "438", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662369", "@fin": "2022-01-01", "@num": "438", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Il est perçu un droit de circulation, dont le tarif est fixé, par hectolitre, à (1) :
\n
- 54,80 F pour les vins doux naturels mentionnés à l'article 417, les vins de liqueur visés à l'article 417 bis et les vins mousseux bénéficiant de l'appellation d'origine contrôlée \"Champagne\" ;
\n
- 22 F pour tous les autres vins ;
\n
- 7,60 F pour les cidres, les poirés, les hydromels et les jus de raisin légèrement fermentés dénommés \"pétillants de raisin\".
\n
2. Le droit de circulation prévu au 1 est ramené à :
\n
- 12,70 F pour l'ensemble des vins ;
\n
- 5,40 F pour les cidres, poirés, hydromels et les jus de raisin légèrement fermentés dénommés \"pétillants de raisin\", transportés ou expédiés par un récoltant de l'une à l'autre de ses caves en dehors du rayon de franchise ou cédés par lui à titre gratuit à ses parents en ligne directe.
\n
(1) Tarifs applicables à compter du 1er février 1982.
\n
" } }, "LEGIARTI000006311061": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "916 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311061", "URL": "article/LEGI/ARTI/00/00/06/31/10/LEGIARTI000006311061.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0916ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 313 BG bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 BG ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 85 FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006273510", "@num": "37", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 37 () JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299310", "@num": "313 BG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147162", "@fin": "1983-01-01", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311059", "@fin": "1980-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311060", "@fin": "1982-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311061", "@fin": "1983-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311062", "@fin": "1983-12-30", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311063", "@fin": "1987-01-15", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311064", "@fin": "1991-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311065", "@fin": "2002-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006311066", "@fin": "2999-01-01", "@num": "916 A", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978 sont soumises à un droit de timbre de 2,50 F [*montant*] par formule (1).
\n
\n
1) Annexe III, art. 313 BG bis et 313 BG ter;
\n
Annexe IV, art. 121 KL bis et 121 KL ter.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006309885", "cible": false, "cidtexte": "JORFTEXT000000515870", "id": "LEGIARTI000006273510", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006309878", "cible": false, "cidtexte": "JORFTEXT000000515870", "id": "LEGIARTI000006273510", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006309867", "cible": false, "cidtexte": "JORFTEXT000000515870", "id": "LEGIARTI000006273510", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006309899", "cible": false, "cidtexte": "JORFTEXT000000515870", "id": "LEGIARTI000006273510", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006309837", "cible": false, "cidtexte": "JORFTEXT000000515870", "id": "LEGIARTI000006273510", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006309869", "cible": false, "cidtexte": "JORFTEXT000000515870", "id": "LEGIARTI000006273510", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006311061", "cible": false, "cidtexte": "JORFTEXT000000515870", "id": "LEGIARTI000006273510", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006273510", "liens_entrants": true }

Article 37 ENTIEREMENT_MODIF (Loi n°81-1160 du 30 décembre 1981 DE FINANCES POUR 1982)