{ "article": { "LEGIARTI000006294715": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275 G", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294715", "URL": "article/LEGI/ARTI/00/00/06/29/47/LEGIARTI000006294715.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0275BMXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006324019", "@num": "8", "#text": "Décret n°82-553 du 29 juin 1982 - art. 8 (V) JORF 1er juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000699081", "@numtexte": "82-553", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-06-29" }, { "@id": "LEGIARTI000044603405", "@num": "L314-18", "#text": "Code des impositions sur les biens et services - art. L314-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603439", "@num": "L314-6", "#text": "Code des impositions sur les biens et services - art. L314-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#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": "LEGIARTI000006294715", "@fin": "2999-01-01", "@num": "275 G", "@etat": "VIGUEUR", "@debut": "1982-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est considéré comme tabac à priser le tabac en poudre ou en grains spécialement préparé pour être prisé mais non fumé.
\n
" } }, "LEGIARTI000006324019": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006324019", "URL": "article/LEGI/ARTI/00/00/06/32/40/LEGIARTI000006324019.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHEZXXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294715", "@num": "275 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 G (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": "LEGIARTI000006324019", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "1982-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est considéré comme tabac à priser le tabac en poudre ou en grains spécialement préparé pour être prisé mais non fumé.

\n
\n
" } }, "LEGIARTI000044603405": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L314-18", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603405", "URL": "article/LEGI/ARTI/00/00/44/60/34/LEGIARTI000044603405.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": "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": "LEGIARTI000006294715", "@num": "275 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 G (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": "LEGIARTI000044603405", "@fin": "2999-01-01", "@num": "L314-18", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
La catégorie fiscale des tabacs à priser comprend les produits du tabac susceptibles d'être prisés par le consommateur final au sens de l'article L. 314-6 et qui ne sont pas susceptibles d'être fumés par ce dernier au sens de l'article L. 314-4.

" } }, "LEGIARTI000044603439": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L314-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603439", "URL": "article/LEGI/ARTI/00/00/44/60/34/LEGIARTI000044603439.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": "LEGIARTI000044603405", "@num": "L314-18", "#text": "Code des impositions sur les biens et services - art. L314-18 (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": "LEGIARTI000006294715", "@num": "275 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 G (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": "LEGIARTI000044603439", "@fin": "2999-01-01", "@num": "L314-6", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Un produit est susceptible d'être prisé par le consommateur final lorsqu'il répond aux conditions cumulatives suivantes :
1° Il est présenté en poudre ou en grains ;
2° Il est conditionné pour la vente au détail ;
3° Il est spécialement préparé pour être prisé.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000044603439", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294715", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000044603405", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294715", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006324019", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294715", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006294715", "liens_entrants": true }

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