{ "article": { "LEGIARTI000006294690": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006294690", "URL": "article/LEGI/ARTI/00/00/06/29/46/LEGIARTI000006294690.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0275BFXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 275 B à 275 G", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006928874", "@num": "1", "#text": "Décret n°93-424 du 18 mars 1993 - art. 1 () JORF 24 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711315", "@nortexte": "BUDF9200056D", "@numtexte": "93-424", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-18" }, { "@id": "LEGIARTI000044603447", "@num": "L314-2", "#text": "Code des impositions sur les biens et services - art. L314-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310130", "@num": "564 decies", "#text": "Code général des impôts, CGI. - art. 564 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162016", "@fin": "2999-01-01", "#text": "0I : Définition des tabacs manufacturés", "@debut": "1982-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146677", "@fin": "2999-01-01", "#text": "Chapitre II : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294689", "@fin": "1993-03-24", "@num": "275 A", "@etat": "MODIFIE", "@debut": "1982-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006294690", "@fin": "2999-01-01", "@num": "275 A", "@etat": "VIGUEUR", "@debut": "1993-03-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont considérés comme tabacs manufacturés :
\n
1° Les cigares et les cigarillos ;
\n
2° Les cigarettes ;
\n
3° Le tabac fine coupe destiné à rouler les cigarettes ;
\n
4° Les autres tabacs à fumer ;
\n
4° Le tabac à priser ;
\n
5° Le tabac à mâcher,
\n tels que définis aux articles 275 B à 275 G.
" } }, "LEGIARTI000006928874": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006928874", "URL": "article/LEGI/ARTI/00/00/06/92/88/LEGIARTI000006928874.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHDSXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294690", "@num": "275 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000711315", "@nor": "BUDF9200056D", "@num": "93-424", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 93-424 du 18 mars 1993 portant définition des tabacs manufacturés", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000711315", "@c_titre_court": "Décret n°93-424 du 18 mars 1993" }, { "@fin": "2999-01-01", "#text": "Décret n°93-424 du 18 mars 1993 portant définition des tabacs manufacturés", "@debut": "1993-03-24", "@id_txt": "LEGITEXT000006081547", "@c_titre_court": "Décret n°93-424 du 18 mars 1993" } ], "@date_publi": "1993-03-24", "@date_signature": "1993-03-18" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006928874", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001741663", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000044603447": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L314-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-03-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603447", "URL": "article/LEGI/ARTI/00/00/44/60/34/LEGIARTI000044603447.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044598775", "@num": "L314-3", "#text": "Code des impositions sur les biens et services - art. L314-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598777", "@num": "L314-4", "#text": "Code des impositions sur les biens et services - art. L314-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598779", "@num": "L314-5", "#text": "Code des impositions sur les biens et services - art. L314-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598781", "@num": "L314-6", "#text": "Code des impositions sur les biens et services - art. L314-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294690", "@num": "275 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310130", "@num": "564 decies", "#text": "Code général des impôts, CGI. - art. 564 decies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873268", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575 (M), al. 1", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603451", "@fin": "2999-01-01", "#text": "Section 1 : Eléments taxables et territoires", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603453", "@fin": "2999-01-01", "#text": "Chapitre IV : TABACS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044603447", "@fin": "2023-03-01", "@num": "L314-2", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046805457", "@fin": "2999-01-01", "@num": "L314-2", "@etat": "VIGUEUR", "@debut": "2023-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Sont soumis à l'accise les produits du tabac au sens de l'article L. 314-3 susceptibles d'être fumés au sens de l'article L. 314-4, mâchés au sens de l'article L. 314-5 ou prisés au sens de l'article L. 314-6.

" } }, "LEGIARTI000046805457": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L314-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046805457", "URL": "article/LEGI/ARTI/00/00/46/80/54/LEGIARTI000046805457.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du III de l'article 15 de la loi n° 2022-1616 du 23 décembre 2022, ces dispositions entrent en vigueur le 1er mars 2023.

" }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000044598775", "@num": "L314-3", "#text": "Code des impositions sur les biens et services - art. L314-3", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598777", "@num": "L314-4", "#text": "Code des impositions sur les biens et services - art. L314-4", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598779", "@num": "L314-5", "#text": "Code des impositions sur les biens et services - art. L314-5", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598781", "@num": "L314-6", "#text": "Code des impositions sur les biens et services - art. L314-6", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046796179", "@num": "15", "#text": "LOI n°2022-1616 du 23 décembre 2022 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046791754", "@nortexte": "ECOX2225094L", "@numtexte": "2022-1616", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000006294690", "@num": "275 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310130", "@num": "564 decies", "#text": "Code général des impôts, CGI. - art. 564 decies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873268", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575 (VT), al. 1", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603451", "@fin": "2999-01-01", "#text": "Section 1 : Eléments taxables et territoires", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603453", "@fin": "2999-01-01", "#text": "Chapitre IV : TABACS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044603447", "@fin": "2023-03-01", "@num": "L314-2", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046805457", "@fin": "2999-01-01", "@num": "L314-2", "@etat": "VIGUEUR", "@debut": "2023-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont soumis à l'accise les produits du tabac au sens de l'article L. 314-3 susceptibles d'être fumés au sens de l'article L. 314-4, inhalés après avoir été chauffés au sens de l'article L. 314-4-1, mâchés au sens de l'article L. 314-5 ou prisés au sens de l'article L. 314-6.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000044603447", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294690", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000046805457", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294690", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006928874", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294690", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006294690", "liens_entrants": true }

Article 275 A AUTONOME VIGUEUR, en vigueur depuis le 24/03/1993 (Code général des impôts, annexe II)