{ "article": { "LEGIARTI000006293344": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "185", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006293344", "URL": "article/LEGI/ARTI/00/00/06/29/33/LEGIARTI000006293344.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0185AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006331202", "@num": "4", "#text": "Décret n°2000-739 du 1 août 2000 - art. 4 () JORF 4 août 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000217983", "@nortexte": "ECOD0070013D", "@numtexte": "2000-739", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006293572", "@num": "165", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 165 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293583", "@num": "173", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 173 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191203", "@fin": "2999-01-01", "#text": "2° : Dénaturation des alcools par un procédé spécial", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179178", "@fin": "2999-01-01", "#text": "I : Alcools dénaturés", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161965", "@fin": "2999-01-01", "#text": "Section IV : Régimes particuliers", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293341", "@fin": "1988-06-23", "@num": "185", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293342", "@fin": "1993-01-01", "@num": "185", "@etat": "MODIFIE", "@debut": "1988-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293343", "@fin": "2000-08-04", "@num": "185", "@etat": "MODIFIE", "@debut": "1993-03-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293344", "@fin": "2999-01-01", "@num": "185", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles 165 à 170 et 173 à 175 sont applicables aux industriels qui se proposent de dénaturer des alcools par un procédé différent du procédé général, ou de fabriquer des produits à base d'alcool ainsi dénaturé.
\n
" } }, "LEGIARTI000006293572": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "165", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006293572", "URL": "article/LEGI/ARTI/00/00/06/29/35/LEGIARTI000006293572.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0165AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 511", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006293344", "@num": "185", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 185 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293607", "@num": "186", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 186 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309966", "@num": "513", "#text": "Code général des impôts, CGI. - art. 513 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191200", "@fin": "1993-01-01", "#text": "Dénaturation des alcools par le procédé général.", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179178", "@fin": "2999-01-01", "#text": "I : Alcools dénaturés", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161965", "@fin": "2999-01-01", "#text": "Section IV : Régimes particuliers", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293572", "@fin": "1993-01-01", "@num": "165", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293573", "@fin": "2016-07-10", "@num": "165", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032881253", "@fin": "2999-01-01", "@num": "165", "@etat": "VIGUEUR", "@debut": "2016-07-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne qui se propose de dénaturer des alcools par le procédé général visé à l'article 511 du code général des impôts doit adresser une demande au directeur des services fiscaux.
\n
La demande doit indiquer si l'intéressé veut dénaturer l'alcool en vue de la vente ou pour les besoins de son industrie, et, dans ce dernier cas, préciser la nature des produits qui seront fabriqués avec cet alcool et s'il sera procédé à la récupération et à la régénération des alcools non transformés.
\n
Un plan avec légende de toutes les parties de l'établissement industriel doit être joint à la demande. Ce plan, fourni en double exemplaire, présente l'emplacement des cuves et autres récipients établis à demeure et, le cas échéant, l'emplacement de tous les appareils de distillation ou de rectification avec l'indication des numéros d'ordre des appareils et récipients.
\n
Les modifications ultérieures sont déclarées à l'avance et elles donnent lieu à la production d'un plan rectificatif.
" } }, "LEGIARTI000006293573": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "165", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-10", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006293573", "URL": "article/LEGI/ARTI/00/00/06/29/35/LEGIARTI000006293573.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0165AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006927904", "@num": "30", "#text": "Décret n°93-310 du 9 mars 1993 - art. 30 () JORF 11 mars 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927938", "@num": "64", "#text": "Décret n°93-310 du 9 mars 1993 - art. 64 (V) JORF 11 mars 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006293344", "@num": "185", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 185 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293607", "@num": "186", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 186 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309966", "@num": "513", "#text": "Code général des impôts, CGI. - art. 513 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304864", "@num": "511", "#text": "Code général des impôts, CGI. - art. 511 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191201", "@fin": "2999-01-01", "#text": "1° : Dénaturation des alcools par le procédé général", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179178", "@fin": "2999-01-01", "#text": "I : Alcools dénaturés", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161965", "@fin": "2999-01-01", "#text": "Section IV : Régimes particuliers", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293572", "@fin": "1993-01-01", "@num": "165", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293573", "@fin": "2016-07-10", "@num": "165", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032881253", "@fin": "2999-01-01", "@num": "165", "@etat": "VIGUEUR", "@debut": "2016-07-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne qui se propose de dénaturer des alcools par le procédé général visé à l'article 511 du code général des impôts doit adresser une demande au directeur régional des douanes et droits indirects.
\n
La demande doit indiquer si l'intéressé veut dénaturer l'alcool en vue de la vente ou pour les besoins de son industrie, et, dans ce dernier cas, préciser la nature des produits qui seront fabriqués avec cet alcool et s'il sera procédé à la récupération et à la régénération des alcools non transformés.
\n
Un plan avec légende de toutes les parties de l'établissement industriel doit être joint à la demande. Ce plan, fourni en double exemplaire, présente l'emplacement des cuves et autres récipients établis à demeure et, le cas échéant, l'emplacement de tous les appareils de distillation ou de rectification avec l'indication des numéros d'ordre des appareils et récipients.
\n
Les modifications ultérieures sont déclarées à l'avance et elles donnent lieu à la production d'un plan rectificatif.
" } }, "LEGIARTI000006293583": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "173", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006293583", "URL": "article/LEGI/ARTI/00/00/06/29/35/LEGIARTI000006293583.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0173AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006293344", "@num": "185", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 185 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191200", "@fin": "1993-01-01", "#text": "Dénaturation des alcools par le procédé général.", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179178", "@fin": "2999-01-01", "#text": "I : Alcools dénaturés", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161965", "@fin": "2999-01-01", "#text": "Section IV : Régimes particuliers", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293583", "@fin": "1993-01-01", "@num": "173", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293584", "@fin": "2000-08-04", "@num": "173", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293585", "@fin": "2999-01-01", "@num": "173", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lors de chaque opération de dénaturation, le service des impôts prélève gratuitement, aux fins d'analyse, dans les ateliers ou magasins des dénaturateurs, des échantillons des alcools en nature, des substances dénaturantes, des produits de la dénaturation et des produits à base d'alcool dénaturé, achevés ou en cours de fabrication.
\n
" } }, "LEGIARTI000006293584": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "173", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-08-04", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006293584", "URL": "article/LEGI/ARTI/00/00/06/29/35/LEGIARTI000006293584.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0173AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006927908", "@num": "34", "#text": "Décret n°93-310 du 9 mars 1993 - art. 34 () JORF 11 mars 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927938", "@num": "64", "#text": "Décret n°93-310 du 9 mars 1993 - art. 64 (V) JORF 11 mars 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006293344", "@num": "185", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 185 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191201", "@fin": "2999-01-01", "#text": "1° : Dénaturation des alcools par le procédé général", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179178", "@fin": "2999-01-01", "#text": "I : Alcools dénaturés", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161965", "@fin": "2999-01-01", "#text": "Section IV : Régimes particuliers", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293583", "@fin": "1993-01-01", "@num": "173", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293584", "@fin": "2000-08-04", "@num": "173", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293585", "@fin": "2999-01-01", "@num": "173", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lors de chaque opération de dénaturation, le service des douanes et droits indirects prélève gratuitement, aux fins d'analyse, dans les ateliers ou magasins des dénaturateurs, des échantillons des alcools en nature, des substances dénaturantes, des produits de la dénaturation et des produits à base d'alcool dénaturé, achevés ou en cours de fabrication.
\n
" } }, "LEGIARTI000006293585": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "173", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006293585", "URL": "article/LEGI/ARTI/00/00/06/29/35/LEGIARTI000006293585.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0173AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006331202", "@num": "4", "#text": "Décret n°2000-739 du 1 août 2000 - art. 4 () JORF 4 août 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000217983", "@nortexte": "ECOD0070013D", "@numtexte": "2000-739", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006293344", "@num": "185", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 185 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191201", "@fin": "2999-01-01", "#text": "1° : Dénaturation des alcools par le procédé général", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179178", "@fin": "2999-01-01", "#text": "I : Alcools dénaturés", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161965", "@fin": "2999-01-01", "#text": "Section IV : Régimes particuliers", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293583", "@fin": "1993-01-01", "@num": "173", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293584", "@fin": "2000-08-04", "@num": "173", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293585", "@fin": "2999-01-01", "@num": "173", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lors des opérations de dénaturation, le service des douanes et droits indirects peut prélever gratuitement, aux fins d'analyse, dans les ateliers ou magasins des dénaturateurs, des échantillons des alcools en nature, des substances dénaturantes, des produits de la dénaturation et des produits à base d'alcool dénaturé, achevés ou en cours de fabrication.
\n
" } }, "LEGIARTI000006331202": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006331202", "URL": "article/LEGI/ARTI/00/00/06/33/12/LEGIARTI000006331202.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHUTXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006300468", "@num": "51 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 51 octies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300469", "@num": "51 octies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 51 octies D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300470", "@num": "51 octies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 51 octies E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300463", "@num": "51 septies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 51 septies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300689", "@num": "51 septies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 51 septies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300697", "@num": "51 septies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 51 septies G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293565", "@num": "159", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 159 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293567", "@num": "160", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 160 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293331", "@num": "161", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 161 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293569", "@num": "162", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 162 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293570", "@num": "163", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 163 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293571", "@num": "164", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 164 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293595", "@num": "166", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 166 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293577", "@num": "168", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293334", "@num": "171", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 171 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293582", "@num": "172", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 172 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293585", "@num": "173", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 173 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293337", "@num": "174", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 174 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293588", "@num": "175", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 175 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293599", "@num": "176", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 176 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293600", "@num": "178", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 178 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293591", "@num": "181", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 181 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293594", "@num": "184", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 184 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293344", "@num": "185", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 185 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293611", "@num": "187", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 187 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293618", "@num": "190", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 190 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293621", "@num": "193", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 193 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293454", "@num": "27", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293455", "@num": "29", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293458", "@num": "30", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293461", "@num": "32", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293464", "@num": "33", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293293", "@num": "37", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293466", "@num": "38", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293297", "@num": "39", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293478", "@num": "40", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293468", "@num": "41", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293469", "@num": "42", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293471", "@num": "44", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293473", "@num": "45", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 45 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293474", "@num": "46", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 46 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293475", "@num": "47", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 47 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293481", "@num": "48", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293483", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293302", "@num": "50", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293485", "@num": "51", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293487", "@num": "52", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293488", "@num": "53", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293492", "@num": "55", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293494", "@num": "56", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293499", "@num": "57", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293503", "@num": "58", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293508", "@num": "60", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 60 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293512", "@num": "61", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293515", "@num": "62", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293519", "@num": "63", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 63 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293307", "@num": "65", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293312", "@num": "67", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293522", "@num": "68", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 68 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293524", "@num": "69", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 69 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293528", "@num": "70", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293531", "@num": "71", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293535", "@num": "72", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 72 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293537", "@num": "73", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293534", "@num": "74", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293318", "@num": "75", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293542", "@num": "78", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 78 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293321", "@num": "79", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 79 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293553", "@num": "81", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293546", "@num": "82", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 82 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293324", "@num": "83", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293548", "@num": "84", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 84 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293556", "@num": "85", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293549", "@num": "86", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 86 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293559", "@num": "87", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293550", "@num": "88", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 88 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293328", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293562", "@num": "90", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 90 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293563", "@num": "91", "#text": "Code général des impôts annexe 1, CGIAN1. - 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\n
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Toute personne qui se propose de dénaturer des alcools par le procédé général mentionné au a du I de l'article 302 D bis du code général des impôts doit adresser une demande au directeur interrégional des douanes et droits indirects.

La demande doit indiquer si l'intéressé veut dénaturer l'alcool en vue de la vente ou pour les besoins de son industrie, et, dans ce dernier cas, préciser la nature des produits qui seront fabriqués avec cet alcool et s'il sera procédé à la récupération et à la régénération des alcools non transformés.

Un plan avec légende de toutes les parties de l'établissement industriel doit être joint à la demande. Ce plan, fourni en double exemplaire, présente l'emplacement des cuves et autres récipients établis à demeure et, le cas échéant, l'emplacement de tous les appareils de distillation ou de rectification avec l'indication des numéros d'ordre des appareils et récipients.

Les modifications ultérieures sont déclarées à l'avance et elles donnent lieu à la production d'un plan rectificatif.

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Article 185 AUTONOME VIGUEUR, en vigueur depuis le 31/03/2001 (Code général des impôts, annexe I)