{ "article": { "LEGIARTI000006295624": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "270", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006295624", "URL": "article/LEGI/ARTI/00/00/06/29/56/LEGIARTI000006295624.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0270AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006330432", "@num": "2", "#text": "Décret n°97-294 du 27 mars 1997 - art. 2 () JORF 30 mars 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000566113", "@nortexte": "ECOD9770000D", "@numtexte": "97-294", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-27" }, { "@id": "LEGIARTI000006314695", "@num": "362", "#text": "Code général des impôts, CGI. - art. 362 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146674", "@fin": "2999-01-01", "#text": "Chapitre premier : Régime économique de l'alcool", "@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": "LEGIARTI000006295622", "@fin": "1985-09-01", "@num": "270", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295623", "@fin": "1997-04-11", "@num": "270", "@etat": "MODIFIE", "@debut": "1985-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006295624", "@fin": "2999-01-01", "@num": "270", "@etat": "VIGUEUR", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de l'article 362 du code général des impôts, les rhums et tafias traditionnels exportés des départements d'outre-mer vers la France métropolitaine en sus du contingent légal sont assujettis à une soulte dont le tarif est fixé par arrêté conjoint du ministre chargé du budget et du ministre chargé de l'outre-mer.
\n
" } }, "LEGIARTI000006314695": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "362", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006314695", "URL": "article/LEGI/ARTI/00/00/06/31/46/LEGIARTI000006314695.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0362AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000699399", "#text": "Loi 75-600 1975-07-10", "@sens": "source", "@cidtexte": "JORFTEXT000000699399", "@numtexte": "75-600", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-10" }, { "@id": "LEGIARTI000006560054", "@num": "3", "#text": "Décret n°88-416 du 22 avril 1988 - art. 3 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000873035", "@nortexte": "ECOC8800033D", "@numtexte": "88-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-22" }, { "@id": "LEGIARTI000006319492", "@num": "21", "#text": "Loi - art. 21 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGITEXT000020347244", "#text": "Arrêté du 14 novembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019934802", "@nortexte": "BCFD0829422A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-14" }, { "@id": "LEGITEXT000021354772", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344220", "@nortexte": "BCFD0927672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGITEXT000021354781", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344229", "@nortexte": "BCFD0927683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGIARTI000046196749", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295624", "@num": "270", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298912", "@num": "144 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 144 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047876229", "@num": "52 ter", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 52 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179958", "@fin": "2999-01-01", "#text": "B bis : Régime du rhum", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000006314695", "@fin": "2007-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029990", "@fin": "2009-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052372", "@fin": "2012-03-16", "@num": "362", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516111", "@fin": "2018-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365681", "@fin": "2022-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983949", "@fin": "2999-01-01", "@num": "362", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Peuvent être exportés des départements français d'outre-mer vers la France métropolitaine en exemption de la soulte et jusqu'à concurrence d'une quantité annuelle de 90 000 hectolitres d'alcool pur les rhums et tafias traditionnels qui répondent aux conditions de l'article 3 du décret n° 88-416 du 22 avril 1988 et ne titrant pas plus de 80 p. 100 vol.
\n
La gestion du dispositif visé au premier alinéa peut être déléguée à une interprofession créée conformément à la loi n° 75-600 du 10 juillet 1975 relative à l'organisation interprofessionnelle agricole.
\n
Les quantités réparties en application du présent article ne sont pas négociables et ne peuvent être l'objet d'aucune transaction.
\n
Les conditions d'application de cet article, notamment les modalités de répartition des rhums entre les départements français d'outre-mer et entre les producteurs et la gestion de ces contingents sont fixées par décret en Conseil d'Etat.
" } }, "LEGIARTI000006330432": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006330432", "URL": "article/LEGI/ARTI/00/00/06/33/04/LEGIARTI000006330432.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHOBXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006333208", "@num": "1", "#text": "Arrêté du 27 mars 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000747368", "@nortexte": "ECOD9770004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-27" }, { "@id": "LEGIARTI000006236041", "@num": "1", "#text": "Arrêté du 18 novembre 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606768", "@nortexte": "ECOD0470028A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-18" }, { "@id": "LEGIARTI000006295624", "@num": "270", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000566113", "@nor": "ECOD9770000D", "@num": "97-294", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 97-294 du 27 mars 1997 fixant les modalités d'application de l'article 362 du code général des impôts et modifiant l'annexe II de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000566113", "@c_titre_court": "Décret n°97-294 du 27 mars 1997" }, { "@fin": "2999-01-01", "#text": "Décret n°97-294 du 27 mars 1997 fixant les modalités d'application de l'article 362 du code général des impôts et modifiant l'annexe II de ce code", "@debut": "1997-03-30", "@id_txt": "LEGITEXT000005623155", "@c_titre_court": "Décret n°97-294 du 27 mars 1997" } ], "@ministere": "MINISTERE DU BUDGET", "@date_publi": "1997-03-30", "@date_signature": "1997-03-27" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006330432", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000018029990": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "362", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018029990", "URL": "article/LEGI/ARTI/00/00/18/02/99/LEGIARTI000018029990.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2007-1824 du 25 décembre 2007, article 65-II : Les dispositions introduites par l'article 65-I de la loi n° 2007-1824 entrent en vigueur à compter du 1er janvier 2007.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000699399", "#text": "Loi n°75-600 du 10 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699399", "@numtexte": "75-600", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-10" }, { "@id": "LEGIARTI000006560054", "@num": "3", "#text": "Décret n°88-416 du 22 avril 1988 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000873035", "@nortexte": "ECOC8800033D", "@numtexte": "88-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-22" }, { "@id": "LEGIARTI000017885152", "@num": "65", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGITEXT000020347244", "#text": "Arrêté du 14 novembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019934802", "@nortexte": "BCFD0829422A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-14" }, { "@id": "LEGITEXT000021354772", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344220", "@nortexte": "BCFD0927672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGITEXT000021354781", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344229", "@nortexte": "BCFD0927683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGIARTI000046196749", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295624", "@num": "270", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298912", "@num": "144 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 144 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047876229", "@num": "52 ter", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 52 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179958", "@fin": "2999-01-01", "#text": "B bis : Régime du rhum", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000006314695", "@fin": "2007-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029990", "@fin": "2009-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052372", "@fin": "2012-03-16", "@num": "362", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516111", "@fin": "2018-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365681", "@fin": "2022-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983949", "@fin": "2999-01-01", "@num": "362", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Peuvent être exportés des départements français d'outre-mer vers la France métropolitaine en exemption de la soulte et jusqu'à concurrence d'une quantité annuelle de 108 000 hectolitres d'alcool pur les rhums et tafias traditionnels qui répondent aux conditions de l'article 3 du décret n° 88-416 du 22 avril 1988 et ne titrant pas plus de 80 % vol (1).

La gestion du dispositif visé au premier alinéa peut être déléguée à une interprofession créée conformément à la loi n° 75-600 du 10 juillet 1975 relative à l'organisation interprofessionnelle agricole.

Les quantités réparties en application du présent article ne sont pas négociables et ne peuvent être l'objet d'aucune transaction.

Les conditions d'application de cet article, notamment les modalités de répartition des rhums entre les départements français d'outre-mer et entre les producteurs et la gestion de ces contingents sont fixées par décret en Conseil d'Etat.

" } }, "LEGIARTI000020052372": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "362", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-16", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020052372", "URL": "article/LEGI/ARTI/00/00/20/05/23/LEGIARTI000020052372.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000699399", "#text": "Loi n°75-600 du 10 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699399", "@numtexte": "75-600", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-10" }, { "@id": "LEGIARTI000006560054", "@num": "3", "#text": "Décret n°88-416 du 22 avril 1988 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000873035", "@nortexte": "ECOC8800033D", "@numtexte": "88-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-22" }, { "@id": "LEGITEXT000020347244", "#text": "Arrêté du 14 novembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019934802", "@nortexte": "BCFD0829422A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-14" }, { "@id": "LEGIARTI000020042135", "@num": "70", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 70 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGITEXT000021354772", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344220", "@nortexte": "BCFD0927672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGITEXT000021354781", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344229", "@nortexte": "BCFD0927683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGIARTI000046196749", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295624", "@num": "270", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298912", "@num": "144 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 144 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047876229", "@num": "52 ter", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 52 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179958", "@fin": "2999-01-01", "#text": "B bis : Régime du rhum", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000006314695", "@fin": "2007-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029990", "@fin": "2009-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052372", "@fin": "2012-03-16", "@num": "362", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516111", "@fin": "2018-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365681", "@fin": "2022-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983949", "@fin": "2999-01-01", "@num": "362", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les quantités réparties en application du présent article ne sont pas négociables et ne peuvent être l'objet d'aucune transaction.

" } }, "LEGIARTI000025516111": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "362", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2012-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000025516111", "URL": "article/LEGI/ARTI/00/00/25/51/61/LEGIARTI000025516111.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000699399", "#text": "Loi n°75-600 du 10 juillet 1975 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000699399", "@numtexte": "75-600", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-10" }, { "@id": "LEGIARTI000006560054", "@num": "3", "#text": "Décret n°88-416 du 22 avril 1988 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000873035", "@nortexte": "ECOC8800033D", "@numtexte": "88-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-22" }, { "@id": "LEGITEXT000020347244", "#text": "Arrêté du 14 novembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019934802", "@nortexte": "BCFD0829422A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-14" }, { "@id": "LEGITEXT000021354772", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344220", "@nortexte": "BCFD0927672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGITEXT000021354781", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344229", "@nortexte": "BCFD0927683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGIARTI000025511622", "@num": "9", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000046196749", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295624", "@num": "270", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298912", "@num": "144 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 144 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047876229", "@num": "52 ter", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 52 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179958", "@fin": "2999-01-01", "#text": "B bis : Régime du rhum", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000006314695", "@fin": "2007-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029990", "@fin": "2009-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052372", "@fin": "2012-03-16", "@num": "362", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516111", "@fin": "2018-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365681", "@fin": "2022-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983949", "@fin": "2999-01-01", "@num": "362", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Peuvent être exportés des départements français d'outre-mer vers la France métropolitaine en exemption de la soulte et jusqu'à concurrence d'une quantité annuelle de 120 000 hectolitres d'alcool pur les rhums et tafias traditionnels qui répondent aux conditions de l'article 3 du décret n° 88-416 du 22 avril 1988 et ne titrant pas plus de 90 % vol.

Les quantités réparties en application du présent article ne sont pas négociables et ne peuvent être l'objet d'aucune transaction.

" } }, "LEGIARTI000036365681": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "362", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036365681", "URL": "article/LEGI/ARTI/00/00/36/36/56/LEGIARTI000036365681.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000699399", "#text": "Loi n°75-600 du 10 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699399", "@numtexte": "75-600", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-10" }, { "@id": "LEGIARTI000006560054", "@num": "3", "#text": "Décret n°88-416 du 22 avril 1988 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000873035", "@nortexte": "ECOC8800033D", "@numtexte": "88-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-22" }, { "@id": "LEGITEXT000020347244", "#text": "Arrêté du 14 novembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019934802", "@nortexte": "BCFD0829422A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-14" }, { "@id": "LEGITEXT000021354772", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344220", "@nortexte": "BCFD0927672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGITEXT000021354781", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344229", "@nortexte": "BCFD0927683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGIARTI000036354088", "@num": "67", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000046196749", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295624", "@num": "270", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298912", "@num": "144 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 144 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047876229", "@num": "52 ter", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 52 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179958", "@fin": "2999-01-01", "#text": "B bis : Régime du rhum", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000006314695", "@fin": "2007-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029990", "@fin": "2009-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052372", "@fin": "2012-03-16", "@num": "362", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516111", "@fin": "2018-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365681", "@fin": "2022-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983949", "@fin": "2999-01-01", "@num": "362", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Peuvent être exportés des départements français d'outre-mer vers la France métropolitaine en exemption de la soulte et jusqu'à concurrence d'une quantité annuelle de 144 000 hectolitres d'alcool pur les rhums et tafias traditionnels qui répondent aux conditions de l'article 3 du décret n° 88-416 du 22 avril 1988 et ne titrant pas plus de 90 % vol.

Les quantités réparties en application du présent article ne sont pas négociables et ne peuvent être l'objet d'aucune transaction.

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Peuvent être exportés des départements français d'outre-mer vers la France métropolitaine en exemption de la soulte et jusqu'à concurrence d'une quantité annuelle de 153 000 hectolitres d'alcool pur les rhums et tafias traditionnels qui répondent aux conditions de l'article 3 du décret n° 88-416 du 22 avril 1988 et ne titrant pas plus de 90 % vol.

Les quantités réparties en application du présent article ne sont pas négociables et ne peuvent être l'objet d'aucune transaction.

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Article 270 AUTONOME VIGUEUR, en vigueur depuis le 11/04/1997 (Code général des impôts, annexe II)