{ "article": { "LEGIARTI000006294639": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275 bis H", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2004-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294639", "URL": "article/LEGI/ARTI/00/00/06/29/46/LEGIARTI000006294639.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0275AJXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006232152", "@num": "1", "#text": "Décret n°2004-661 du 6 juillet 2004 - art. 1 () JORF 8 juillet 2004 en vigueur le 1er juillet 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000783845", "@nortexte": "ECOD0470005D", "@numtexte": "2004-661", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-06" }, { "@id": "LEGIARTI000006305101", "@num": "524 bis", "#text": "Code général des impôts, CGI. - art. 524 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162013", "@fin": "2999-01-01", "#text": "Section I : Convention d'habilitation des professionnels", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146675", "@fin": "2999-01-01", "#text": "Chapitre I bis : Garantie des matières d'or, d'argent et de platine", "@debut": "1984-06-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294638", "@fin": "2004-07-01", "@num": "275 bis H", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006294639", "@fin": "2999-01-01", "@num": "275 bis H", "@etat": "VIGUEUR", "@debut": "2004-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque les ouvrages sont dispensés du poinçon de garantie en application des a, b et c de l'article 524 bis du code général des impôts, ils sont accompagnés d'un document descriptif, à en-tête du professionnel mentionnant le métal et le titre.
\n
" } }, "LEGIARTI000006232152": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006232152", "URL": "article/LEGI/ARTI/00/00/06/23/21/LEGIARTI000006232152.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHDBXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294621", "@num": "275 bis B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294624", "@num": "275 bis C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294628", "@num": "275 bis D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294630", "@num": "275 bis E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294633", "@num": "275 bis F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294637", "@num": "275 bis G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294639", "@num": "275 bis H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294641", "@num": "275 bis I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294643", "@num": "275 bis J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294646", "@num": "275 bis K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294649", "@num": "275 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294652", "@num": "275 ter A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294655", "@num": "275 ter B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294659", "@num": "275 ter C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294661", "@num": "275 ter D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294663", "@num": "275 ter E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294665", "@num": "275 ter F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294667", "@num": "275 ter G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294670", "@num": "275 ter H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294671", "@num": "275 ter I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294672", "@num": "275 ter J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294673", "@num": "275 ter K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294677", "@num": "275 ter L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294681", "@num": "275 ter M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294684", "@num": "275 ter N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294685", "@num": "275 ter O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294687", "@num": "275 ter P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000783845", "@nor": "ECOD0470005D", "@num": "2004-661", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2004-661 du 6 juillet 2004 relatif aux conventions habilitant les professionnels à vérifier les ouvrages en métaux précieux et à l'agrément des organismes de contrôle agréés pour l'essai et le marquage des ouvrages en métaux précieux prévus aux articles 535 et 548 du code général des impôts et modifiant l'annexe II à ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000783845", "@c_titre_court": "Décret n°2004-661 du 6 juillet 2004" }, { "@fin": "2999-01-01", "#text": "Décret n°2004-661 du 6 juillet 2004 relatif aux conventions habilitant les professionnels à vérifier les ouvrages en métaux précieux et à l'agrément des organismes de contrôle agréés pour l'essai et le marquage des ouvrages en métaux précieux prévus aux articles 535 et 548 du code général des impôts et modifiant l'annexe II à ce code.", "@debut": "2004-07-01", "@id_txt": "LEGITEXT000005800247", "@c_titre_court": "Décret n°2004-661 du 6 juillet 2004" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2004-07-08", "@date_signature": "2004-07-06", "@num_parution_jo": "0157" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006232152", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001263734", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006305101": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "524 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-08-31", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006305101", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305101.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0524ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 548", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318997", "@num": "6", "#text": "Loi n°94-6 du 4 janvier 1994 - art. 6 () JORF 5 janvier 1994 en vigueur le 13 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000363223", "@nortexte": "BUDX9300192L", "@numtexte": "94-6", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-01-04" }, { "@id": "LEGIARTI000006304899", "@num": "535", "#text": "Code général des impôts, CGI. - art. 535 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294639", "@num": "275 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025397548", "@num": "275 ter M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 ter M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027433363", "@num": "186 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 186 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162619", "@fin": "2025-07-01", "#text": "Section II : Poinçons", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147059", "@fin": "2025-07-01", "#text": "Chapitre II : Garantie des matières d'or, d'argent et de platine", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006305101", "@fin": "2001-08-31", "@num": "524 bis", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305102", "@fin": "2004-03-27", "@num": "524 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305103", "@fin": "2004-12-31", "@num": "524 bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006305104", "@fin": "2025-07-01", "@num": "524 bis", "@etat": "ABROGE_DIFF", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont dispensés du poinçon de garantie :
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a) Les ouvrages antérieurs à l'année 1798 ;
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b) Les ouvrages contenant du platine ou de l'or d'un poids maximum de 5 décigrammes et les ouvrages en argent d'un poids maximum de 5 grammes ;
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c) Les ouvrages qui ne peuvent supporter l'empreinte des poinçons sans détérioration ;
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d) Les ouvrages introduits sur le territoire national en provenance d'un autre Etat membre de l'Union européenne portant un poinçon de fabricant et un poinçon de titre enregistrés dans ces Etats, le poinçon du fabricant ayant été déposé auprès de l'administration française, et le poinçon de titre reconnu par celle-ci, dans les conditions prévues à l'article 548.
" } }, "LEGIARTI000006305102": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "524 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006305102", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305102.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0524ABXXXXXAB" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 186 ter de l'annexe III.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 548", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006843082", "@num": "16", "#text": "Ordonnance n°2001-766 du 29 août 2001 - art. 16 () JORF 31 août 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000772947", "@nortexte": "ECOX0100087R", "@numtexte": "2001-766", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-08-29" }, { "@id": "LEGIARTI000006304899", "@num": "535", "#text": "Code général des impôts, CGI. - art. 535 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294639", "@num": "275 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025397548", "@num": "275 ter M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 ter M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027433363", "@num": "186 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 186 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162619", "@fin": "2025-07-01", "#text": "Section II : Poinçons", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147059", "@fin": "2025-07-01", "#text": "Chapitre II : Garantie des matières d'or, d'argent et de platine", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006305101", "@fin": "2001-08-31", "@num": "524 bis", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305102", "@fin": "2004-03-27", "@num": "524 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305103", "@fin": "2004-12-31", "@num": "524 bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006305104", "@fin": "2025-07-01", "@num": "524 bis", "@etat": "ABROGE_DIFF", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont dispensés du poinçon de garantie :
\n
a) Les ouvrages antérieurs à l'année 1838 ;
\n
b) Les ouvrages contenant de l'or, de l'argent ou du platine et d'un poids inférieur à des seuils fixés par décret (1) ;
\n
c) Les ouvrages qui ne peuvent supporter l'empreinte des poinçons sans détérioration ;
\n
d) Les ouvrages introduits sur le territoire national en provenance d'un autre Etat membre de l'Union européenne portant un poinçon de fabricant et un poinçon de titre enregistrés dans ces Etats, le poinçon du fabricant ayant été déposé auprès de l'administration française, et le poinçon de titre reconnu par celle-ci, dans les conditions prévues à l'article 548.
" } }, "LEGIARTI000006305103": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "524 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2004-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006305103", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305103.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0524ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 548", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006323277", "@num": "13", "#text": "Ordonnance n°2004-281 du 25 mars 2004 - art. 13 () JORF 27 mars 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000797800", "@nortexte": "ECOX0400020R", "@numtexte": "2004-281", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" }, { "@id": "LEGIARTI000006304899", "@num": "535", "#text": "Code général des impôts, CGI. - art. 535 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294639", "@num": "275 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025397548", "@num": "275 ter M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 ter M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027433363", "@num": "186 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 186 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162619", "@fin": "2025-07-01", "#text": "Section II : Poinçons", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147059", "@fin": "2025-07-01", "#text": "Chapitre II : Garantie des matières d'or, d'argent et de platine", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006305101", "@fin": "2001-08-31", "@num": "524 bis", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305102", "@fin": "2004-03-27", "@num": "524 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305103", "@fin": "2004-12-31", "@num": "524 bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006305104", "@fin": "2025-07-01", "@num": "524 bis", "@etat": "ABROGE_DIFF", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont dispensés du poinçon de garantie :
\n
a) Les ouvrages antérieurs à l'année 1838 et ceux postérieurs à cette date déjà revêtus d'anciens poinçons français de garantie ;
\n
b) Les ouvrages contenant de l'or, de l'argent ou du platine et d'un poids inférieur à des seuils fixés par décret ;
\n
c) Les ouvrages qui ne peuvent supporter l'empreinte des poinçons sans détérioration ;
\n
d) Les ouvrages introduits sur le territoire national en provenance d'un autre Etat membre de l'Union européenne portant un poinçon de fabricant et un poinçon de titre enregistrés dans ces Etats, le poinçon du fabricant ayant été déposé auprès de l'administration française, et le poinçon de titre reconnu par celle-ci, dans les conditions prévues à l'article 548.
" } }, "LEGIARTI000006305104": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "524 bis", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305104", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305104.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0524ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 548", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006322346", "@num": "89", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 89 () JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000048624942", "@num": "25", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000006304899", "@num": "535", "#text": "Code général des impôts, CGI. - art. 535 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304915", "@num": "548", "#text": "Code général des impôts, CGI. - art. 548 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294639", "@num": "275 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025397548", "@num": "275 ter M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 ter M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027433363", "@num": "186 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 186 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162619", "@fin": "2025-07-01", "#text": "Section II : Poinçons", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147059", "@fin": "2025-07-01", "#text": "Chapitre II : Garantie des matières d'or, d'argent et de platine", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006305101", "@fin": "2001-08-31", "@num": "524 bis", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305102", "@fin": "2004-03-27", "@num": "524 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305103", "@fin": "2004-12-31", "@num": "524 bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006305104", "@fin": "2025-07-01", "@num": "524 bis", "@etat": "ABROGE_DIFF", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont dispensés du poinçon de garantie :
\n
a) Les ouvrages antérieurs à l'année 1838 et ceux postérieurs à cette date déjà revêtus d'anciens poinçons français de garantie ;
\n
b) Les ouvrages contenant de l'or, de l'argent ou du platine et d'un poids inférieur à des seuils fixés par décret ;
\n
c) Les ouvrages qui ne peuvent supporter l'empreinte des poinçons sans détérioration ;
\n
d) Les ouvrages introduits sur le territoire national en provenance d'un autre Etat membre de la Communauté européenne ou importés d'un autre Etat partie à l'accord instituant l'Espace économique européen ou de Turquie, comportant déjà l'empreinte, d'une part, d'un poinçon de fabricant ou d'un poinçon de responsabilité et, d'autre part, d'un poinçon de titre enregistrés dans cet Etat. Le poinçon de titre doit être apposé par un organisme indépendant ou par l'administration compétente de l'Etat concerné selon des normes identiques ou équivalentes à celles exigées en France pour le contrôle et la certification du titre.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006305101", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294639", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006305102", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294639", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006305103", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294639", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006232152", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294639", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006305104", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294639", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006294639", "liens_entrants": true }

Article 275 bis H AUTONOME VIGUEUR, en vigueur depuis le 01/07/2004 (Code général des impôts, annexe II)