{ "article": { "LEGIARTI000006294693": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275 E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-03-24", "DATE_DEBUT": "1982-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294693", "URL": "article/LEGI/ARTI/00/00/06/29/46/LEGIARTI000006294693.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0275BJXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 275 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 275 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 275 D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006324017", "@num": "6", "#text": "Décret n°82-553 du 29 juin 1982 - art. 6 (V) JORF 1 JUILLET 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000699081", "@numtexte": "82-553", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-06-29" }, { "@id": "LEGIARTI000023954919", "@num": "275 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954936", "@num": "275 E bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954502", "@num": "275 E ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 E ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179238", "@fin": "2002-03-31", "#text": "0I : Définition des tabacs manufacturés.", "@debut": "1982-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162015", "@fin": "2002-03-31", "#text": "Section unique : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146676", "@fin": "2002-03-31", "#text": "Chapitre II : Monopoles fiscaux", "@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": "LEGIARTI000006294693", "@fin": "1993-03-24", "@num": "275 E", "@etat": "MODIFIE", "@debut": "1982-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294694", "@fin": "2002-12-07", "@num": "275 E", "@etat": "MODIFIE", "@debut": "1993-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294695", "@fin": "2011-05-07", "@num": "275 E", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023954931", "@fin": "2999-01-01", "@num": "275 E", "@etat": "VIGUEUR", "@debut": "2011-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Sont considérés comme tabacs à fumer :
\n 1° Le tabac coupé ou fractionné d'une autre façon, filé ou pressé en plaques, qui est susceptible d'être fumé sans transformation industrielle ultérieure ;
\n 2° Les déchets de tabac conditionnés pour la vente au détail, qui ne relèvent pas des articles 275 B, 275 C et 275 D et qui sont susceptibles d'être fumés.
" } }, "LEGIARTI000006324017": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006324017", "URL": "article/LEGI/ARTI/00/00/06/32/40/LEGIARTI000006324017.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHEZXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006324014", "@num": "3", "#text": "Décret n°82-553 du 29 juin 1982 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000699081", "@numtexte": "82-553", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-06-29" }, { "@id": "LEGIARTI000006324015", "@num": "4", "#text": "Décret n°82-553 du 29 juin 1982 - art. 4 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000699081", "@numtexte": "82-553", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-06-29" }, { "@id": "LEGIARTI000006324016", "@num": "5", "#text": "Décret n°82-553 du 29 juin 1982 - art. 5 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000699081", "@numtexte": "82-553", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-06-29" }, { "@id": "LEGIARTI000006294693", "@num": "275 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000699081", "@num": "82-553", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°82-553 du 29 juin 1982 PORTANT DEFINITION DES TABACS MANUFACTURES (CIGARES,CIGARILLOS,CIGARETTES,TABACS A FUMER,A PRISER ET A MACHER)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000699081", "@c_titre_court": "Décret n°82-553 du 29 juin 1982" }, { "@fin": "2999-01-01", "#text": "Décret n°82-553 du 29 juin 1982 n° 82-553 du 29 juin 1982 portant définition des tabacs manufacturés.", "@debut": "1982-07-01", "@id_txt": "LEGITEXT000006063817", "@c_titre_court": "Décret n°82-553 du 29 juin 1982" } ], "@date_publi": "1982-07-01", "@date_signature": "1982-06-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006324017", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "1982-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont considérés comme tabacs à fumer :

\n
\n

1° Le tabac coupé ou fractionné d'une autre façon, filé ou pressé en plaques, qui est susceptible d'être fumé sans transformation industrielle ultérieure ;

\n
\n

2° Les déchets de tabac conditionnés pour la vente au détail qui ne relèvent pas des articles 3, 4 et 5 et qui sont susceptibles d'être fumés.

\n
" } }, "LEGIARTI000023954502": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275 E ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000023954502", "URL": "article/LEGI/ARTI/00/00/23/95/45/LEGIARTI000023954502.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023951371", "@num": "6", "#text": "Décret n°2011-500\n du 4 mai 2011 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000023950889", "@nortexte": "BCRD1025479D", "@numtexte": "2011-500", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-04" }, { "@id": "LEGIARTI000006294693", "@num": "275 E", "#text": "Code général des impôts, annexe II, CGIANII. - art. 275 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294697", "@num": "275 E bis", "#text": "Code général des impôts, annexe II, CGIANII. - art. 275 E bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023954502", "@fin": "2999-01-01", "@num": "275 E ter", "@etat": "VIGUEUR", "@debut": "2011-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Aux fins des articles 275 E et 275 E bis, les déchets de tabac sont réputés être des restes de feuilles de tabac et des sous-produits obtenus dans le cadre du traitement du tabac ou de la fabrication des produits du tabac.

" } }, "LEGIARTI000023954936": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275 E bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000023954936", "URL": "article/LEGI/ARTI/00/00/23/95/49/LEGIARTI000023954936.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023951369", "@num": "5", "#text": "Décret n°2011-500\n du 4 mai 2011 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000023950889", "@nortexte": "BCRD1025479D", "@numtexte": "2011-500", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-04" }, { "@id": "LEGIARTI000044603409", "@num": "L314-16", "#text": "Code des impositions sur les biens et services - art. L314-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603443", "@num": "L314-4", "#text": "Code des impositions sur les biens et services - art. L314-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954502", "@num": "275 E ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 E ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294693", "@num": "275 E", "#text": "Code général des impôts, annexe II, CGIANII. - art. 275 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006294697", "@fin": "2002-03-31", "@num": "275 E bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294698", "@fin": "2002-12-07", "@num": "275 E bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294699", "@fin": "2011-05-07", "@num": "275 E bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023954936", "@fin": "2999-01-01", "@num": "275 E bis", "@etat": "VIGUEUR", "@debut": "2011-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont considérés comme autres tabacs à fumer :

\n
\n

1° Le tabac coupé ou fractionné d'une autre façon, filé ou pressé en plaques, qui est susceptible d'être fumé en l'état sans transformation industrielle ultérieure, pour lequel 75 % au moins en poids des particules de tabac présentent une largeur de coupe supérieure ou égale à 1,5 millimètre ;

\n
\n

2° Les déchets de tabac conditionnés pour la vente au détail, pour lesquels 75 % au moins en poids des particules de tabac présentent une largeur de coupe supérieure ou égale à 1,5 millimètre ;

\n
\n

3° Alinéa supprimé.

\n
\n

4° Le tabac susceptible d'être fumé en l'état, sans transformation industrielle ultérieure, autre que celui mentionné aux 1° et 2° et à l'article 275 E, quel que soit son mode de présentation.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000023954502", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294693", "typelien": "CITATION" }, { "article_id": "LEGIARTI000023954936", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294693", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006324017", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294693", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006294693", "liens_entrants": true }

Article 275 E AUTONOME MODIFIE, en vigueur du 01/07/1982 au 24/03/1993 (Code général des impôts, annexe II)