{ "article": { "LEGIARTI000006295664": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "286 C", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2025-11-07", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006295664", "URL": "article/LEGI/ARTI/00/00/06/29/56/LEGIARTI000006295664.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0286ADXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274800", "@num": "32", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 32 (P) JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000052521596", "@num": "8", "#text": "Décret n°2025-1053 du 5 novembre 2025 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000052520801", "@nortexte": "ECOD2524142D", "@numtexte": "2025-1053", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2025-11-05" }, { "@id": "LEGIARTI000006304951", "@num": "575 C", "#text": "Code général des impôts, CGI. - art. 575 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162018", "@fin": "2999-01-01", "#text": "II : Régime fiscal", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006295663", "@fin": "1986-12-31", "@num": "286 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006295664", "@fin": "2025-11-07", "@num": "286 C", "@etat": "ABROGE", "@debut": "1986-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration mentionnée à l'article 575 C du code général des impôts doit faire apparaître distinctement les tabacs imposables et les les tabacs destinés à l'exportation.
\n
" } }, "LEGIARTI000006274800": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "32", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1987-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006274800", "URL": "article/LEGI/ARTI/00/00/06/27/48/LEGIARTI000006274800.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDLXXXXXX032AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000317305", "#text": "LOI 86-1317 1986-12-30 Finances pour 1987 JORF 31 décembre 1986 en vigueur le 1er mars 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006295664", "@num": "286 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 286 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301484", "@num": "56 AQ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 56 AQ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310086", "@num": "570", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 570 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310124", "@num": "575 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310128", "@num": "575 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000317305", "@num": "86-1317", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 86-1317 du 30 décembre 1986 de finances pour 1987", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000317305", "@c_titre_court": "LOI n° 86-1317 du 30 décembre 1986" }, { "@fin": "2999-01-01", "#text": "Loi n° 86-1317 du 30 décembre 1986 de finances pour 1987", "@debut": "1987-01-01", "@id_txt": "LEGITEXT000006068953", "@c_titre_court": "Loi n° 86-1317 du 30 décembre 1986" } ], "@date_publi": "1986-12-31", "@date_signature": "1986-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006274800", "@fin": "2007-09-01", "@num": "32", "@etat": "PERIME", "@debut": "1987-03-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001864909", "@fin": "2999-01-01", "@num": "32", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Alinéas modificateurs
\n
Ces dispositions prendront effet le 1er mars 1987.
" } }, "LEGIARTI000006304951": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304951", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304951.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "#text": "CGIAN2 286 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000051764508", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304528", "@num": "298 quaterdecies", "#text": "Code général des impôts, CGI. - art. 298 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873026", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160752", "@num": "406 undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295664", "@num": "286 C", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179688", "@fin": "1998-04-22", "#text": "II : Régime fiscal.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162602", "@fin": "1998-04-22", "#text": "Section I : Tabacs", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147054", "@fin": "1998-04-22", "#text": "Chapitre IV : Monopoles", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "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": "LEGIARTI000006304951", "@fin": "1993-01-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304952", "@fin": "1994-09-02", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304953", "@fin": "1995-10-27", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304954", "@fin": "2000-03-31", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304955", "@fin": "2003-01-06", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304956", "@fin": "2019-07-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993693", "@fin": "2022-01-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2019-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000050083548", "@fin": "2024-01-01", "@num": "575 C", "@etat": "ABROGE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de consommation est exigible, soit à l'issue de la fabrication, soit à l'importation (1).
\n
Il est liquidé le dernier jour de chaque mois d'après la déclaration des quantités de tabacs manufacturés sortis de la fabrication ou importés au cours de ce mois.
\n
Il est payé par le fournisseur, selon les cas, au service des impôts ou au service des douanes, au plus tard le 5 du deuxième mois suivant celui au titre duquel la liquidation a été effectuée.
\n
En ce qui concerne les tabacs manufacturés fabriqués dans les départements de France continentale, le droit de consommation est recouvré selon les procédures et sous le bénéfice des sûretés prévues par le code général des impôts en matière de contributions indirectes.
\n
A l'importation, le droit est recouvré comme en matière de douane.
\n
(1) Voir Annexe II, art. 286 B.
\n
" } }, "LEGIARTI000006304952": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304952", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304952.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575ADXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Décision du Conseil Constitutionnel 92-172L 1992-12-29", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006318444", "@num": "91", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 91 () JORF 19 juillet 1992, art. 121 : en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006535294", "@num": "1", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 1 (VT) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006927861", "@num": "12", "#text": "Décret n°93-309 du 9 mars 1993 - art. 12 (V) JORF 11 mars 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000051764508", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304528", "@num": "298 quaterdecies", "#text": "Code général des impôts, CGI. - art. 298 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873026", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160752", "@num": "406 undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295664", "@num": "286 C", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modifications directes incorporées dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179688", "@fin": "1998-04-22", "#text": "II : Régime fiscal.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162602", "@fin": "1998-04-22", "#text": "Section I : Tabacs", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147054", "@fin": "1998-04-22", "#text": "Chapitre IV : Monopoles", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "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": "LEGIARTI000006304951", "@fin": "1993-01-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304952", "@fin": "1994-09-02", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304953", "@fin": "1995-10-27", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304954", "@fin": "2000-03-31", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304955", "@fin": "2003-01-06", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304956", "@fin": "2019-07-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993693", "@fin": "2022-01-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2019-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000050083548", "@fin": "2024-01-01", "@num": "575 C", "@etat": "ABROGE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de consommation est exigible à la mise à la consommation.
\n
Le droit de consommation est liquidé le dernier jour de chaque mois d'après la déclaration des quantités de tabacs manufacturés mis à la consommation.
\n
Il est payé par le fournisseur à l'administration au plus tard le 5 du deuxième mois suivant celui au titre duquel la liquidation a été effectuée.
\n
En ce qui concerne les tabacs manufacturés fabriqués dans les départements de France continentale ou dans un autre Etat membre de la Communauté économique européenne ou mis en libre pratique dans un autre Etat membre de la Communauté économique européenne , le droit de consommation est recouvré selon les procédures et sous le bénéfice des sûretés prévues par le code général des impôts en matière de contributions indirectes.
\n
A l'importation, le droit est recouvré comme en matière de douane.
" } }, "LEGIARTI000006304953": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304953", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304953.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575ADXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000051764508", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304528", "@num": "298 quaterdecies", "#text": "Code général des impôts, CGI. - art. 298 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873026", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160752", "@num": "406 undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295664", "@num": "286 C", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modifications directes incorporées dans l'édition du 2 septembre 1994", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179688", "@fin": "1998-04-22", "#text": "II : Régime fiscal.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162602", "@fin": "1998-04-22", "#text": "Section I : Tabacs", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147054", "@fin": "1998-04-22", "#text": "Chapitre IV : Monopoles", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "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": "LEGIARTI000006304951", "@fin": "1993-01-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304952", "@fin": "1994-09-02", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304953", "@fin": "1995-10-27", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304954", "@fin": "2000-03-31", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304955", "@fin": "2003-01-06", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304956", "@fin": "2019-07-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993693", "@fin": "2022-01-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2019-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000050083548", "@fin": "2024-01-01", "@num": "575 C", "@etat": "ABROGE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de consommation est exigible à la mise à la consommation.
\n
Le droit de consommation est liquidé le dernier jour de chaque mois d'après la déclaration des quantités de tabacs manufacturés mis à la consommation.
\n
Il est payé par le fournisseur à l'administration au plus tard le 5 du deuxième mois suivant celui au titre duquel la liquidation a été effectuée.
\n
En ce qui concerne les tabacs manufacturés fabriqués dans les départements de France ((métropolitaine)) (1) ou dans un autre Etat membre de la Communauté économique européenne ou mis en libre pratique dans un autre Etat membre de la Communauté économique européenne , le droit de consommation est recouvré selon les procédures et sous le bénéfice des sûretés prévues par le code général des impôts en matière de contributions indirectes.
\n
A l'importation, le droit est recouvré comme en matière de douane.
\n
(1) Modification de la loi.
\n
" } }, "LEGIARTI000006304954": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304954", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304954.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575ADXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000051764508", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304528", "@num": "298 quaterdecies", "#text": "Code général des impôts, CGI. - art. 298 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873026", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160752", "@num": "406 undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295664", "@num": "286 C", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179960", "@fin": "2002-01-01", "#text": "II : Régime fiscal.", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162625", "@fin": "2002-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147063", "@fin": "2002-01-01", "#text": "Chapitre IV : Tabacs, allumettes, briquets", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304951", "@fin": "1993-01-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304952", "@fin": "1994-09-02", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304953", "@fin": "1995-10-27", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304954", "@fin": "2000-03-31", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304955", "@fin": "2003-01-06", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304956", "@fin": "2019-07-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993693", "@fin": "2022-01-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2019-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000050083548", "@fin": "2024-01-01", "@num": "575 C", "@etat": "ABROGE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de consommation est exigible à la mise à la consommation.
\n
Le droit de consommation est liquidé le dernier jour de chaque mois d'après la déclaration des quantités de tabacs manufacturés mis à la consommation.
\n
Il est payé par le fournisseur à l'administration au plus tard le 5 du deuxième mois suivant celui au titre duquel la liquidation a été effectuée.
\n
En ce qui concerne les tabacs manufacturés fabriqués dans les départements de France métropolitaine ou dans un autre Etat membre de la Communauté européenne ou mis en libre pratique dans un autre Etat membre de la Communauté européenne, le droit de consommation est recouvré selon les procédures et sous le bénéfice des sûretés prévues par le code général des impôts en matière de contributions indirectes.
\n
A l'importation, le droit est recouvré comme en matière de douane.
" } }, "LEGIARTI000006304955": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-06", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304955", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304955.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575ADXXXXXAE" } }, "NOTA": { "CONTENU": "
(1) Voir le 2° de l'article 406 undecies de l'annexe III.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 302 F ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999 en vigueur le 1er juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000051764508", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304528", "@num": "298 quaterdecies", "#text": "Code général des impôts, CGI. - art. 298 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873026", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160752", "@num": "406 undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295664", "@num": "286 C", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179919", "@fin": "2025-07-01", "#text": "II : Régime fiscal", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162624", "@fin": "2999-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147062", "@fin": "2999-01-01", "#text": "Chapitre IV : Tabacs", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304951", "@fin": "1993-01-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304952", "@fin": "1994-09-02", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304953", "@fin": "1995-10-27", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304954", "@fin": "2000-03-31", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304955", "@fin": "2003-01-06", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304956", "@fin": "2019-07-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993693", "@fin": "2022-01-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2019-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000050083548", "@fin": "2024-01-01", "@num": "575 C", "@etat": "ABROGE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de consommation est exigible à la mise à la consommation.
\n
Sous réserve des dispositions mentionnées au 3° de l'article 302 F ter, le droit de consommation est liquidé le dernier jour de chaque mois d'après la déclaration des quantités de tabacs manufacturés mis à la consommation.
\n
Il est payé par le fournisseur à l'administration au plus tard le 5 du deuxième mois suivant celui au titre duquel la liquidation a été effectuée (1).
\n
En ce qui concerne les tabacs manufacturés fabriqués dans les départements de France métropolitaine ou dans un autre Etat membre de la Communauté européenne ou mis en libre pratique dans un autre Etat membre de la Communauté européenne, le droit de consommation est recouvré selon les procédures et sous le bénéfice des sûretés prévues par le code général des impôts en matière de contributions indirectes.
\n
A l'importation, le droit est recouvré comme en matière de douane.
" } }, "LEGIARTI000006304956": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-07-01", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304956", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304956.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575ADXXXXXAF" } }, "NOTA": { "CONTENU": "
(1) Voir le 2° de l'article 406 undecies de l'annexe III.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000235196", "#text": "Loi 2002-1487 2002-12-20 art. 11 III", "@sens": "source", "@cidtexte": "JORFTEXT000000235196", "@nortexte": "SANX0200141L", "@numtexte": "2002-1487", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2002-12-20" }, { "@id": "LEGIARTI000006758470", "@num": "11", "#text": "Loi n°2002-1487 du 20 décembre 2002 - art. 11 () JORF 24 décembre 2002 en vigueur le 6 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235196", "@nortexte": "SANX0200141L", "@numtexte": "2002-1487", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-20" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000051764508", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304528", "@num": "298 quaterdecies", "#text": "Code général des impôts, CGI. - art. 298 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304986", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873026", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160752", "@num": "406 undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295664", "@num": "286 C", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179919", "@fin": "2025-07-01", "#text": "II : Régime fiscal", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162624", "@fin": "2999-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147062", "@fin": "2999-01-01", "#text": "Chapitre IV : Tabacs", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304951", "@fin": "1993-01-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304952", "@fin": "1994-09-02", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304953", "@fin": "1995-10-27", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304954", "@fin": "2000-03-31", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304955", "@fin": "2003-01-06", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304956", "@fin": "2019-07-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993693", "@fin": "2022-01-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2019-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000050083548", "@fin": "2024-01-01", "@num": "575 C", "@etat": "ABROGE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de consommation est exigible à la mise à la consommation ou lors de l'importation.
\n
Sous réserve des dispositions mentionnées au 3° de l'article 302 F ter, le droit de consommation est liquidé le dernier jour de chaque mois d'après la déclaration des quantités de tabacs manufacturés mis à la consommation.
\n
Il est payé par le fournisseur à l'administration au plus tard le 5 du deuxième mois suivant celui au titre duquel la liquidation a été effectuée (1).
\n
En ce qui concerne les tabacs manufacturés fabriqués dans les départements de France métropolitaine ou dans un autre Etat membre de la Communauté européenne ou mis en libre pratique dans un autre Etat membre de la Communauté européenne, le droit de consommation est recouvré selon les procédures et sous le bénéfice des sûretés prévues par le code général des impôts en matière de contributions indirectes.
\n
A l'importation, le droit est dû par l'importateur ; il est recouvré comme en matière de douane.
" } }, "LEGIARTI000037993693": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2019-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037993693", "URL": "article/LEGI/ARTI/00/00/37/99/36/LEGIARTI000037993693.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du III de l’article 207 de la loi n° 2018-1317 du 28 décembre 2018, les dispositions de l’article 575 C dans leur rédaction résultant du 3° du I dudit article entrent en vigueur le 1^er juillet 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000037935195", "@num": "207", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 207 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000044603993", "@num": "L311-12", "#text": "Code des impositions sur les biens et services - art. L311-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603357", "@num": "L314-35", "#text": "Code des impositions sur les biens et services - art. L314-35 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603355", "@num": "L314-36", "#text": "Code des impositions sur les biens et services - art. L314-36 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764508", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873394", "@num": "298 quaterdecies", "#text": "Code général des impôts, CGI. - art. 298 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829226", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873026", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160752", "@num": "406 undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295664", "@num": "286 C", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179919", "@fin": "2025-07-01", "#text": "II : Régime fiscal", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162624", "@fin": "2999-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147062", "@fin": "2999-01-01", "#text": "Chapitre IV : Tabacs", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304951", "@fin": "1993-01-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304952", "@fin": "1994-09-02", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304953", "@fin": "1995-10-27", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304954", "@fin": "2000-03-31", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304955", "@fin": "2003-01-06", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304956", "@fin": "2019-07-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993693", "@fin": "2022-01-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2019-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000050083548", "@fin": "2024-01-01", "@num": "575 C", "@etat": "ABROGE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le droit de consommation est exigible à la mise à la consommation ou lors de l'importation.

Sous réserve des dispositions mentionnées au 3° de l'article 302 F ter, le droit de consommation est liquidé au plus tard le dixième jour de chaque mois d'après la déclaration des quantités de tabacs manufacturés mis à la consommation au cours du mois précédent. Le modèle de cette déclaration est établi par l'administration.

Il est payé par le fournisseur à l'administration au plus tard le 5 du mois suivant celui de la liquidation.

En ce qui concerne les tabacs manufacturés fabriqués dans les départements de France métropolitaine ou dans un autre Etat membre de la Communauté européenne ou mis en libre pratique dans un autre Etat membre de la Communauté européenne, le droit de consommation est recouvré selon les procédures et sous le bénéfice des sûretés prévues par le code général des impôts en matière de contributions indirectes.

A l'importation, le droit est dû par l'importateur ; il est recouvré comme en matière de douane.

" } }, "LEGIARTI000050083548": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 C", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000050083548", "URL": "article/LEGI/ARTI/00/00/50/08/35/LEGIARTI000050083548.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 1° de l'article 38 de l'ordonnance n° 2021-1843 du 23 décembre 2021, ces dispositions sont abrogées à compter de l'entrée en vigueur des dispositions prises en application ou pour l'application des dispositions législatives du code des impositions des biens et services pour ce qui concerne les dispositions relatives aux conditions dans lesquelles entrent en vigueur les délibérations des collectivités territoriales relatives aux impositions mentionnées à l'article 4 de l'ordonnance précitée (à savoir le 1er janvier 2024, conformément au décret n° 2023-1295 du 28 décembre 2023).

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000051764508", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304528", "@num": "298 quaterdecies", "#text": "Code général des impôts, CGI. - art. 298 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829226", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873026", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160752", "@num": "406 undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295664", "@num": "286 C", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179919", "@fin": "2025-07-01", "#text": "II : Régime fiscal", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162624", "@fin": "2999-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147062", "@fin": "2999-01-01", "#text": "Chapitre IV : Tabacs", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304951", "@fin": "1993-01-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304952", "@fin": "1994-09-02", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304953", "@fin": "1995-10-27", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304954", "@fin": "2000-03-31", "@num": "575 C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304955", "@fin": "2003-01-06", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304956", "@fin": "2019-07-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993693", "@fin": "2022-01-01", "@num": "575 C", "@etat": "MODIFIE", "@debut": "2019-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000050083548", "@fin": "2024-01-01", "@num": "575 C", "@etat": "ABROGE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est payé par le fournisseur à l'administration au plus tard le 5 du mois suivant celui de la liquidation.

" } }, "LEGIARTI000052521596": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000052521596", "URL": "article/LEGI/ARTI/00/00/52/52/15/LEGIARTI000052521596.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294690", "@num": "275 A", "#text": "Code général des impôts, annexe II, CGIANII. - art. 275 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886866", "@num": "275 B", "#text": "Code général des impôts, annexe II, CGIANII. - art. 275 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954919", "@num": "275 C", "#text": "Code général des impôts, annexe II, CGIANII. - art. 275 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954925", "@num": "275 D", "#text": "Code général des impôts, annexe II, CGIANII. - art. 275 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954931", "@num": "275 E", "#text": "Code général des impôts, annexe II, CGIANII. - art. 275 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954936", "@num": "275 E bis", "#text": "Code général des impôts, annexe II, CGIANII. - art. 275 E bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954502", "@num": "275 E ter", "#text": "Code général des impôts, annexe II, CGIANII. - art. 275 E ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294714", "@num": "275 F", "#text": "Code général des impôts, annexe II, CGIANII. - art. 275 F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294715", "@num": "275 G", "#text": "Code général des impôts, annexe II, CGIANII. - art. 275 G (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe II, CGIANII. - art. 281 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597658", "@num": "283", "#text": "Code général des impôts, annexe II, CGIANII. - art. 283 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294707", "@num": "286", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295664", "@num": "286 C", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294721", "@num": "286 G", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 G (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000052520801", "@nor": "ECOD2524142D", "@num": "2025-1053", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2025-1053 du 5 novembre 2025 portant adaptation des dispositions relatives au régime économique des tabacs", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000052520801", "@c_titre_court": "Décret n°2025-1053 du 5 novembre 2025" }, { "@fin": "2999-01-01", "#text": "Décret n° 2025-1053 du 5 novembre 2025 portant adaptation des dispositions relatives au régime économique des tabacs", "@debut": "2025-11-07", "@id_txt": "LEGITEXT000052521575", "@c_titre_court": "Décret n°2025-1053 du 5 novembre 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle, énergétique et numérique", "@date_publi": "2025-11-06", "@date_signature": "2025-11-05", "@num_parution_jo": "0261" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000052521596", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000052520825", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code général des impôts, annexe II, CGIANII.
\n Art. 275 A, Art. 275 B, Art. 275 C, Art. 275 D, Art. 275 E, Art. 275 E bis, Art. 275 E ter, Art. 275 F, Art. 275 G, Art. 281, Art. 283, Art. 286, Art. 286 C, Art. 286 G\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000052521596", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295664", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000006304952", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295664", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304953", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295664", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304951", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295664", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037993693", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295664", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304956", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295664", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304955", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295664", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304954", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295664", "typelien": "CITATION" }, { "article_id": "LEGIARTI000050083548", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295664", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006274800", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295664", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000696711": { "SM": { "CONTENU": "MODIFICATION A COMPTER DU 10-08-1987." }, "ABRO": { "CONTENU": "Texte partiellement abrogé : art. 3 (art. 328 du CGI)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878012", "#text": "Loi n°67-1172 du 22 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000878012", "@numtexte": "67-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-22" }, { "@id": "JORFTEXT000000521787", "#text": "Loi n°75-1347 du 31 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000521787", "@numtexte": "75-1347", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000886764", "#text": "Loi n° 80-10 du 10 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000705205", "#text": "Loi n°80-514 du 7 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705205", "@numtexte": "80-514", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-07" }, { "@id": "JORFTEXT000000310318", "#text": "Décret n°80-621 du 31 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000310318", "@numtexte": "80-621", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-31" }, { "@id": "JORFTEXT000000502308", "#text": "Décret n°80-620 du 31 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000502308", "@numtexte": "80-620", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-31" }, { "@id": "JORFTEXT000000339460", "#text": "Loi n°80-1094 du 30 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000879744", "#text": "Décret n° 82-389 du 10 mai 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000879744", "@numtexte": "82-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1982-05-10" }, { "@id": "JORFTEXT000000504452", "#text": "Loi n°83-25 du 19 janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000692733", "#text": "Loi n° 84-52 du 26 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000692733", "@numtexte": "84-52", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "JORFTEXT000000317221", "#text": "Décret n°84-702 du 30 juin 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000317221", "@numtexte": "84-702", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-30" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000693911", "#text": "Loi n°85-98 du 25 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "JORFTEXT000000693456", "#text": "Loi n° 85-695 du 11 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000874467", "#text": "LOI n° 85-729 du 18 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874467", "@numtexte": "85-729", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-18" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000512456", "#text": "Loi n°86-16 du 6 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512456", "@numtexte": "86-16", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "JORFTEXT000000332730", "#text": "Décret n°86-585 du 14 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332730", "@numtexte": "86-585", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000317767", "#text": "Loi n°86-912 du 6 août 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "JORFTEXT000000512205", "#text": "Loi n° 86-1067 du 30 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000333547", "#text": "Ordonnance n°86-1113 du 15 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000333547", "@numtexte": "86-1113", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-15" }, { "@id": "JORFTEXT000000870125", "#text": "Décret n°86-1111 du 15 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000870125", "@numtexte": "86-1111", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-15" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance n° 86-1134 du 21 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "JORFTEXT000000693913", "#text": "Loi n°86-1210 du 27 novembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000693913", "@numtexte": "86-1210", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-11-27" }, { "@id": "JORFTEXT000000333548", "#text": "Ordonnance n°86-1243 du 1 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000333548", "@numtexte": "86-1243", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-12-01" }, { "@id": "JORFTEXT000000317305", "#text": "LOI n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000874479", "#text": "Loi n°86-1318 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000332301", "#text": "Décret n°86-1408 du 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332301", "@numtexte": "86-1408", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-12-31" }, { "@id": "JORFTEXT000000880948", "#text": "Décret n°87-33 du 26 janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000880948", "@numtexte": "87-33", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-26" }, { "@id": "JORFTEXT000000508807", "#text": "Loi n°87-39 du 27 janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508807", "@numtexte": "87-39", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-01-27" }, { "@id": "JORFTEXT000000333011", "#text": "Décret n°87-49 du 31 janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "JORFTEXT000000333463", "#text": "Décret n°87-66 du 5 février 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000333463", "@nortexte": "COMC8700003D", "@numtexte": "87-66", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-02-05" }, { "@id": "JORFTEXT000000333834", "#text": "Décret n°87-195 du 19 mars 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000333834", "@nortexte": "ASED8703205D", "@numtexte": "87-195", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-19" }, { "@id": "JORFTEXT000000508808", "#text": "Loi n°87-416 du 17 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000321412", "#text": "Loi n°87-502 du 8 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "JORFTEXT000000321414", "#text": "Loi n°87-518 du 10 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321414", "@nortexte": "ASEX8700082L", "@numtexte": "87-518", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "JORFTEXT000000687683", "#text": "Loi n°87-516 du 10 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "JORFTEXT000000705242", "#text": "Décret n°87-544 du 17 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "JORFTEXT000000874956", "#text": "LOI n° 87-571 du 23 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "JORFTEXT000000687467", "#text": "Loi n° 87-588 du 30 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687467", "@nortexte": "ASEX8700089L", "@numtexte": "87-588", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-30" }, { "@id": "JORFTEXT000000695686", "#text": "Décret n°87-642 du 6 août 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000695686", "@nortexte": "BUDF8720067D", "@numtexte": "87-642", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-08-06" }, { "@id": "JORFTEXT000000882820", "#text": "n°2003-298 du 31 mars 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000882820", "@numtexte": "2003-298", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-31" }, { "@id": "JORFTEXT000000807996", "#text": "Décret2005-182", "@sens": "cible", "@cidtexte": "JORFTEXT000000807996", "@nortexte": "BUDF0500001D", "@numtexte": "2005-182", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2005-02-24" }, { "@id": "LEGIARTI000006314218", "@num": "586", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 586 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295291", "@num": "102 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295298", "@num": "102 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295259", "@num": "102 RB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 RB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295277", "@num": "126", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 126 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295281", "@num": "127", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 127 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295344", "@num": "140 JA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 JA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296391", "@num": "163 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295368", "@num": "163 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294170", "@num": "163 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294171", "@num": "163 octies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 octies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294172", "@num": "163 octies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 octies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294165", "@num": "163 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294166", "@num": "163 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294168", "@num": "163 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294167", "@num": "163 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294164", "@num": "163 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295402", "@num": "164", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 164 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295402", "@num": "164", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 164 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295423", "@num": "171 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296392", "@num": "172", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296393", "@num": "173", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 173 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296394", "@num": "174", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 174 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295436", "@num": "175", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 175 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295576", "@num": "242 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295588", "@num": "242 septies L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295664", "@num": "286 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 286 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294754", "@num": "291 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 291 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295675", "@num": "302", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 302 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294793", "@num": "302 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 302 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295694", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294794", "@num": "303 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294795", "@num": "303 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295699", "@num": "304", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 304 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295708", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295676", "@num": "305 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294799", "@num": "305 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295679", "@num": "305 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295682", "@num": "305 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294802", "@num": "305 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294803", "@num": "305 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294805", "@num": "305 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295772", "@num": "310 HT", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294876", "@num": "311 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 311 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294878", "@num": "311 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 311 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294879", "@num": "311 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 311 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294881", "@num": "311 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 311 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294881", "@num": "311 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 311 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296414", "@num": "316", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 316 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296414", "@num": "316", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 316 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294886", "@num": "316 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 316 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295773", "@num": "317", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295781", "@num": "317 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295787", "@num": "318", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295790", "@num": "318 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294907", "@num": "319", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 319 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294907", "@num": "319", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 319 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294908", "@num": "319 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 319 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294908", "@num": "319 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 319 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295798", "@num": "320", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 320 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294909", "@num": "321", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, 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"#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295824", "@num": "322 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294914", "@num": "322 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294915", "@num": "322 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294916", "@num": "323", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 323 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294919", "@num": "323 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 323 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294922", "@num": "323 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 323 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295801", "@num": "324", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 324 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295806", "@num": "325", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 325 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295812", "@num": "326", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 326 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295812", "@num": "326", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 326 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295815", "@num": "327", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295815", "@num": "327", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296418", "@num": "328", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 328 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296418", "@num": "328", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 328 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294934", "@num": "328 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, 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"#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 329 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296422", "@num": "330", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 330 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296422", "@num": "330", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 330 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294940", "@num": "330 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 330 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294940", "@num": "330 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 330 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294941", "@num": "331", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 331 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294942", "@num": "332", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 332 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294942", "@num": "332", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 332 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", 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"@num": "333 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294956", "@num": "333 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294956", "@num": "333 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294957", "@num": "333 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294957", "@num": "333 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294958", "@num": "333 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294961", "@num": "334", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 334 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294961", "@num": "334", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 334 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295868", "@num": "335", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 335 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295870", "@num": "336", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 336 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295872", "@num": "337", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 337 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295874", "@num": "338", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 338 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295910", "@num": "359", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 359 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295925", "@num": "361", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296118", "@num": "368 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296120", "@num": "368 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - 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"#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295159", "@num": "50", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 50 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295200", "@num": "81 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 81 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295205", "@num": "82", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 82 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295221", "@num": "91 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296509", "@num": "10 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296505", "@num": "10 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299178", "@num": "222", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 222 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299181", "@num": "223", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 223 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299183", "@num": "224", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299187", "@num": "225", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 225 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299189", "@num": "226", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 226 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299192", "@num": "227", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 227 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298995", "@num": "228", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 228 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296502", "@num": "3", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297265", "@num": "301", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 301 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297309", "@num": "321", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 321 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297344", "@num": "332 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 332 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297394", "@num": "344 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296606", "@num": "38 sexdecies JA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies JA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297701", "@num": "38 sexdecies OH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297706", "@num": "38 sexdecies OI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297708", "@num": "38 sexdecies OJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OJ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297716", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296672", "@num": "38 sexdecies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296553", "@num": "38 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299911", "@num": "406 A 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"2999-01-01" }, { "@id": "LEGIARTI000006296911", "@num": "46 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296913", "@num": "46 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296915", "@num": "46 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AE (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296756", "@num": "46 quater-0 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296764", "@num": "46 quater-0 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296776", "@num": "46 quater-0 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 X (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296780", "@num": "46 quater-0 YC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296782", "@num": "46 quater-0 ZA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296786", "@num": "46 quater-0 ZB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296960", "@num": "88", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 88 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307228", "@num": "103", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 103 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311424", "@num": "1038", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1038 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311443", "@num": "1050", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1050 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311457", "@num": "1051", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1051 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307241", "@num": "112", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 112 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305953", "@num": "1136", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1136 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307250", "@num": "115", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 115 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307265", "@num": "117 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 117 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307266", "@num": "117 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 117 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307281", "@num": "120", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307288", "@num": "121", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307288", "@num": "121", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307315", "@num": "125 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": 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"LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310721", "@num": "883", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 883 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307135", "@num": "89", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 89 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310991", "@num": "893", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 893 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310993", "@num": "899", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 899 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314115", "@num": "90", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314115", "@num": "90", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311001", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307137", "@num": "91", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 91 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302592", "@num": "91 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 91 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302941", "@num": "91 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 91 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302596", "@num": "91 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 91 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307854", "@num": "92 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307199", "@num": "94 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305661", "@num": "968 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 968 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294912", "@num": "322 B", "#text": "CODE GENERAL DES IPPOTS ANNEXE 2, CGIAN2. - art. 322 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293285", "@num": "24", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 24 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293305", "@num": "65", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613493", "@num": "117 bis", "#text": "Code général des impôts, CGI. - art. 117 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526041", "@num": "1795", "#text": "Code général des impôts, CGI. - art. 1795 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639275", "@num": "1795", "#text": "Code général des impôts, CGI. - art. 1795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303576", "@num": "220 quater B", "#text": "Code général des impôts, CGI. - art. 220 quater B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307163", "@num": "92 D", "#text": "Code général des impôts, CGI. - art. 92 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695285", "@num": "327", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 327 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623527", "@num": "327", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 327 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037126412", "@num": "330 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 330 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294941", "@num": "331", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 331 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623519", "@num": "332", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 332 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028351227", "@num": "333", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037126405", "@num": "333", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037126389", "@num": "333 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663405", "@num": "333 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028351231", "@num": "333 H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037126364", "@num": "333 H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663396", "@num": "333 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035977430", "@num": "371", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045195248", "@num": "38 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160740", "@num": "406 A 12", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 A 12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316007", "@num": "L199 C", "#text": "Livre des procédures fiscales - art. L199 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315092", "@num": "L80 D", "#text": "Livre des procédures fiscales - art. L80 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315752", "@num": "L80 E", "#text": "Livre des procédures fiscales - art. L80 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°87-940 du 23 novembre 1987", "MCS_TXT": { "MC": [ "CODE", "CODIFICATION", "CGI", "CODE GENERAL DES IMPOTS", "MODIFICATION", "ANNEXE I", "ANNEXE II", "ANNEXE III" ] }, "TITREFULL": "Décret n°87-940 du 23 novembre 1987 PORTANT INCORPORATION AU CODE GENERAL DES IMPOTS DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE CODE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000696711", "NOR": "BUDF8700005D", "NUM": "87-940", "DATE_PUBLI": "1987-11-26", "DATE_TEXTE": "1987-11-23", "ORIGINE_PUBLI": "JORF du 26 novembre 1987", "PAGE_DEB_PUBLI": 13761, "PAGE_FIN_PUBLI": 13824 } }, "META_COMMUN": { "ID": "JORFTEXT000000696711", "URL": "texte/version/JORF/TEXT/00/00/00/69/67/JORFTEXT000000696711.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX987940" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000696711", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295664", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006295664", "liens_entrants": true }

Article 286 C AUTONOME ABROGE, en vigueur du 31/12/1986 au 07/11/2025 (Code général des impôts, annexe II)