{ "article": { "LEGIARTI000006293538": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "76", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006293538", "URL": "article/LEGI/ARTI/00/00/06/29/35/LEGIARTI000006293538.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0076AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032881261", "@num": "79", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 79 (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": "LEGISCTA000006191194", "@fin": "2999-01-01", "#text": "2° : Régime général", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179174", "@fin": "2999-01-01", "#text": "IV : Règlement des distilleries", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161962", "@fin": "2999-01-01", "#text": "Section I : Production des alcools", "@debut": "1950-04-30" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293538", "@fin": "2999-01-01", "@num": "76", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est réputée fabriquée en fraude et donne lieu à procès-verbal toute quantité d'alcool trouvée hors des appareils, récipients, canalisations déclarés par l'exploitant pour en contenir, ainsi que toute quantité d'alcool trouvée dans des appareils, récipients, canalisations, déclarés vides par l'exploitant lors d'une vérification ou d'un inventaire.
\n
" } }, "LEGIARTI000006293321": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "79", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-13", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006293321", "URL": "article/LEGI/ARTI/00/00/06/29/33/LEGIARTI000006293321.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0079AAXXXXXAC" } }, "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": "LEGIARTI000006293496", "@num": "57", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293500", "@num": "58", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 58 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293525", "@num": "70", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 70 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293532", "@num": "74", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 74 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293538", "@num": "76", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 76 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293544", "@num": "80", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 80 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293557", "@num": "87", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 87 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316583", "@num": "R*32-2", "#text": "Livre des procédures fiscales - art. 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Pour les distilleries soumises au régime spécial prévu à l'article 57, il est fait application de plein droit des dispositions des articles 58,59\n,70,71,74,76 et 77 et de l'article R. 32-2 du livre des procédures fiscales ainsi que des dispositions particulières prévues aux articles 80 à 85 et 87.
\n
" } }, "LEGIARTI000032702290": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "79", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-10", "DATE_DEBUT": "2016-06-13" } }, "META_COMMUN": { "ID": "LEGIARTI000032702290", "URL": "article/LEGI/ARTI/00/00/32/70/22/LEGIARTI000032702290.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 4-1° de l'ordonnance n° 2015-1247 du 7 octobre 2015.

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032679367", "@num": "2", "#text": "Décret n°2016-775 du 10 juin 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032677037", "@nortexte": "FCPE1607428D", "@numtexte": "2016-775", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-10" }, { "@id": "LEGIARTI000006293496", "@num": "57", "#text": "Code général des impôts annexe I, CGIANI. - art. 57", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293500", "@num": "58", "#text": "Code général des impôts annexe I, CGIANI. - art. 58", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293525", "@num": "70", "#text": "Code général des impôts annexe I, CGIANI. - art. 70", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293532", "@num": "74", "#text": "Code général des impôts annexe I, CGIANI. - art. 74", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293538", "@num": "76", "#text": "Code général des impôts annexe I, CGIANI. - art. 76", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293544", "@num": "80", "#text": "Code général des impôts annexe I, CGIANI. - art. 80", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293557", "@num": "87", "#text": "Code général des impôts annexe I, CGIANI. - art. 87", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316583", "@num": "R*32-2", "#text": "Livre des procédures fiscales - art. R*32-2", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191195", "@fin": "2999-01-01", "#text": "3° : Régime spécial", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179174", "@fin": "2999-01-01", "#text": "IV : Règlement des distilleries", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161962", "@fin": "2999-01-01", "#text": "Section I : Production des alcools", "@debut": "1950-04-30" } ] }, "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": "LEGIARTI000006293319", "@fin": "1982-01-01", "@num": "79", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293320", "@fin": "2000-08-04", "@num": "79", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293321", "@fin": "2016-06-13", "@num": "79", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702290", "@fin": "2016-07-10", "@num": "79", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032881261", "@fin": "2999-01-01", "@num": "79", "@etat": "VIGUEUR", "@debut": "2016-07-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour les distilleries soumises au régime spécial prévu à l'article 57, il est fait application de plein droit des dispositions des articles 58, 59\n, 70, 71, 74 et 76 et de l'article R. 32-2 du livre des procédures fiscales ainsi que des dispositions particulières prévues aux articles 80 à 85 et 87.

" } }, "LEGIARTI000032881261": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "79", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-07-10" } }, "META_COMMUN": { "ID": "LEGIARTI000032881261", "URL": "article/LEGI/ARTI/00/00/32/88/12/LEGIARTI000032881261.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 4-1° de l'ordonnance n° 2015-1247 du 7 octobre 2015.

\n
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006293321", "cible": false, "cidtexte": "LEGITEXT000006069568", "id": "LEGIARTI000006293538", "typelien": "CITATION" }, { "article_id": "LEGIARTI000032881261", "cible": false, "cidtexte": "LEGITEXT000006069568", "id": "LEGIARTI000006293538", "typelien": "CITATION" }, { "article_id": "LEGIARTI000032702290", "cible": false, "cidtexte": "LEGITEXT000006069568", "id": "LEGIARTI000006293538", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006293538", "liens_entrants": true }

Article 76 AUTONOME VIGUEUR, en vigueur depuis le 01/07/1979 (Code général des impôts, annexe I)