{ "article": { "LEGIARTI000006297074": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "178 quinquies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1982-12-30", "DATE_DEBUT": "1982-02-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006297074", "URL": "article/LEGI/ARTI/00/00/06/29/70/LEGIARTI000006297074.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0178ABXXXXXDA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006323941", "@num": "3", "#text": "Décret n°82-174 du 18 février 1982 - art. 3 (V) JORF 20 février 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000702408", "@numtexte": "82-174", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-02-18" }, { "@id": "LEGIARTI000006273735", "@num": "23", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 23 (P) JORF 30 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162141", "@fin": "1982-12-30", "#text": "VINS ET CIDRES", "@debut": "1982-02-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146790", "@fin": "1982-12-30", "#text": "BOISSONS", "@debut": "1982-02-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133737", "@fin": "2007-09-01", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114417", "@fin": "1978-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084180", "@fin": "1984-07-24", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1978-12-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006297074", "@fin": "1982-12-30", "@num": "178 quinquies", "@etat": "ABROGE", "@debut": "1982-02-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les marchands en gros et les producteurs qui effectuent des opérations de coupage doivent tenir un compte d'entrées et sorties distinct :
\n Pour les vins provenant de chaque Etat ;
\n Pour les vins provenant de chaque zone viticole ;
\n Pour les V.Q.P.R.D. ;
\n Pour les vins de table ;
\n Pour les vins ayant fait l'objet d'opérations de coupage.
" } }, "LEGIARTI000006273735": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "23", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273735", "URL": "article/LEGI/ARTI/00/00/06/27/37/LEGIARTI000006273735.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECCXXXXXX023AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 quinquies E, 39 quinquies F, 238 quater, 823, 39 bis, 1384 A, 820, 131 quater, 160, 39 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273508", "@num": "35", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000503959", "#text": "LOI 82-1126 1982-12-29 Finances pour 1983 JORF 30 DECEMBRE 1982 en vigueur le 1er JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000503959", "#text": "Loi 82-1126 1982-12-29 art. 89 Finances pour 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006297077", "@num": "178 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297073", "@num": "178 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297074", "@num": "178 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297076", "@num": "178 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297075", "@num": "178 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297072", "@num": "178 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307327", "@num": "131 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 131 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312056", "@num": "1384 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1384 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308014", "@num": "160", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308085", "@num": "209", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308602", "@num": "210 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309435", "@num": "268 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 268 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309667", "@num": "273 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 273 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309631", "@num": "298 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307591", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307619", "@num": "39 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307762", "@num": "39 quinquies FA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies FA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309904", "@num": "442 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 442 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310490", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310507", "@num": "812 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310526", "@num": "816", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 816 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310546", "@num": "820", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 820 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310552", "@num": "821", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 821 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310569", "@num": "823", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 823 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311062", "@num": "916 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 916 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615113", "@num": "266", "#text": "Code des douanes - art. 266 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000503959", "@num": "82-1126", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°82-1126 du 29 décembre 1982 DE FINANCES POUR 1983", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000503959", "@c_titre_court": "Loi n°82-1126 du 29 décembre 1982" }, { "@fin": "2999-01-01", "#text": "Loi n° 82-1126 du 29 décembre 1982 de finances pour 1983", "@debut": "1983-01-01", "@id_txt": "LEGITEXT000006068728", "@c_titre_court": "Loi n° 82-1126 du 29 décembre 1982" } ], "@date_publi": "1982-12-30", "@date_signature": "1982-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273735", "@fin": "2007-09-01", "@num": "23", "@etat": "PERIME", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002278029", "@fin": "2999-01-01", "@num": "23", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Paragraphe modificateur
\n
\n
II - Les dispositions des articles 131 quater, 160 I ter, 209 II, 210 A 1, deuxième alinéa, 268 ter II, 298 quater 1 troisième et dernier alinéas, 812 I 2° et 2° bis, 812 A I, 816 1, 821 1° du code général des impôts sont reconduites pour cinq ans.
\n
\n
III - Les dispositions des articles 39 quinquies E et 39 quinquies F du code général des impôts s'appliquent aux constructions achevées avant le 31 décembre 1986 à condition qu'elles s'incorporent à des installations de production existant au 31 décembre 1980.
\n
IV - 1. Les dispositions du III de l'article 89 de la loi de finances pour 1982 précitée sont prorogées jusqu'au 31 décembre 1983.
\n
2. Les dispositions des articles 238 quater et 823 du code général des impôts sont reconduites pour un an.
\n
3. Les dispositions prévues pour l'exercice 1982 en faveur des entreprises de presse par l'article 39 bis du code général des impôts sont reconduites pour l'exercice 1983.
\n
4. Les dispositions de l'article 1384 A du code général des impôts s'appliquent aux constructions neuves pour lesquelles une demande de prêt aidé par l'Etat est déposée avant le 31 décembre 1983 à condition que le prêt soit effectivement accordé.
\n
5. Les dispositions des articles 39 quinquies D, et 39 quinquies FA du code général des impôts sont reconduites jusqu'au 31 décembre 1983. Les dispositions de l'article 39 quinquies FA s'appliquent aux immobilisations acquises ou créées au moyen de primes d'aménagement du territoire.
\n
V - Pour 1983, le relèvement du tarif résultant du 4 de l'article 266 du code des douanes est reporté à la deuxième semaine de mai.
\n
\n
VI *Paragraphe modificateur*
\n
\n
VII - 1. Les dispositions du I de l'article 820 du code général des impôts, qui prévoient la réduction à 1 p. 100 du taux du droit d'apport majoré en cas d'incorporation au capital des coopératives agricoles et de leurs unions des réserves libres d'affectation, sont reconduites pour cinq ans.
\n
2. Alinéa modificateur
\n
VIII Paragraphe modificateur.
\n
" } }, "LEGIARTI000006323941": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-02-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006323941", "URL": "article/LEGI/ARTI/00/00/06/32/39/LEGIARTI000006323941.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHELXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 35 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006323942", "@num": "4", "#text": "Décret n°82-174 du 18 février 1982 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000702408", "@numtexte": "82-174", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-02-18" }, { "@id": "LEGIARTI000006297074", "@num": "178 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000702408", "@num": "82-174", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°82-174 du 18 février 1982 PORTANT APPLICATION DE L'ART. 35 DE LA LOI DE FINANCES POUR 1982 (811160 DU 30-12-1981) INSTITUANT UNE TAXE SUR LES VINS AYANT FAIT L'OBJET D'OPERATIONS DE COUPAGE, DEFINIS A L'ANNEXE II, POINT 8 DU REGLEMENT CEE 79337 DU CONSEIL", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000702408", "@c_titre_court": "Décret n°82-174 du 18 février 1982" }, { "@fin": "2999-01-01", "#text": "Décret n°82-174 du 18 février 1982 PORTANT APPLICATION DE L'ARTICLE 35 DE LA LOI DE FINANCES POUR 1982 (N° 81-1160 DU 30 DECEMBRE 1981) INSTITUANT UNE TAXE SUR LES VINS AYANT FAIT L'OBJET D'OPERATIONS DE COUPAGE.", "@debut": "1982-02-20", "@id_txt": "LEGITEXT000006063702", "@c_titre_court": "Décret n°82-174 du 18 février 1982" } ], "@date_publi": "1982-02-20", "@date_signature": "1982-02-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006323941", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "1982-02-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les marchands en gros et les producteurs qui effectuent des opérations de coupage doivent tenir un compte d'entrées et sorties distinct :
\n
Pour les vins provenant de chaque Etat ;
\n
Pour les vins provenant de chaque zone viticole ;
\n
Pour les V.Q.P.R.D. ;
\n
Pour les vins de table ;
\n
Pour les vins ayant fait l'objet d'opérations de coupage.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006273735", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297074", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006323941", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297074", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006297074", "liens_entrants": true }

Article 178 quinquies AUTONOME ABROGE, en vigueur du 20/02/1982 au 30/12/1982 (Code général des impôts, annexe III)