{ "article": { "LEGIARTI000006294714": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275 F", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294714", "URL": "article/LEGI/ARTI/00/00/06/29/47/LEGIARTI000006294714.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0275BLXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006324018", "@num": "7", "#text": "Décret n°82-553 du 29 juin 1982 - art. 7 (V) JORF 1er juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000699081", "@numtexte": "82-553", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-06-29" }, { "@id": "LEGIARTI000044603407", "@num": "L314-17", "#text": "Code des impositions sur les biens et services - art. L314-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603441", "@num": "L314-5", "#text": "Code des impositions sur les biens et services - art. L314-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 1er septembre 1982", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006294714", "@fin": "2999-01-01", "@num": "275 F", "@etat": "VIGUEUR", "@debut": "1982-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est considéré comme tabac à mâcher le tabac présenté en rouleaux, en barres, en lanières, en cubes ou en plaques, qui est conditionné pour la vente au détail et spécialement préparé pour être mâché mais non fumé.
\n
" } }, "LEGIARTI000006324018": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006324018", "URL": "article/LEGI/ARTI/00/00/06/32/40/LEGIARTI000006324018.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHEZXXXXXX007AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294714", "@num": "275 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 F (V)", "@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": "LEGIARTI000006324018", "@fin": "2999-01-01", "@num": "7", "@etat": "VIGUEUR", "@debut": "1982-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est considéré comme tabac à mâcher le tabac présenté en rouleaux, en barres, en lanières, en cubes ou en plaques, qui est conditionné pour la vente au détail et spécialement préparé pour être mâché mais non fumé.

\n
\n
" } }, "LEGIARTI000044603407": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L314-17", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603407", "URL": "article/LEGI/ARTI/00/00/44/60/34/LEGIARTI000044603407.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": "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": "LEGIARTI000006294714", "@num": "275 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603417", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Catégories fiscales", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603429", "@fin": "2999-01-01", "#text": "Sous-section 1 : Règles de calcul", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603433", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044603407", "@fin": "2999-01-01", "@num": "L314-17", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
La catégorie fiscale des tabacs à mâcher comprend les produits du tabac susceptibles d'être mâchés par le consommateur final au sens de l'article L. 314-5 et qui ne sont pas susceptibles d'être fumés par ce dernier au sens de l'article L. 314-4.

" } }, "LEGIARTI000044603441": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L314-5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603441", "URL": "article/LEGI/ARTI/00/00/44/60/34/LEGIARTI000044603441.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": "LEGIARTI000044603407", "@num": "L314-17", "#text": "Code des impositions sur les biens et services - art. L314-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805457", "@num": "L314-2", "#text": "Code des impositions sur les biens et services - art. L314-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294714", "@num": "275 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044603441", "@fin": "2999-01-01", "@num": "L314-5", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Un produit est susceptible d'être mâché par le consommateur final lorsqu'il répond aux conditions cumulatives suivantes :
1° Il est présenté en rouleaux, en barres, en lanières, en cubes ou en plaques ;
2° Il est conditionné pour la vente au détail ;
3° Il est spécialement préparé pour être mâché.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006324018", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294714", "typelien": "CREATION" }, { "article_id": "LEGIARTI000044603407", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294714", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000044603441", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294714", "typelien": "CONCORDANCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006294714", "liens_entrants": true }

Article 275 F AUTONOME VIGUEUR, en vigueur depuis le 01/09/1982 (Code général des impôts, annexe II)