{ "article": { "LEGIARTI000006300453": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0 F", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006300453", "URL": "article/LEGI/ARTI/00/00/06/30/04/LEGIARTI000006300453.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0050AYXXXXXOC" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2000-09-22 art. 1 JORF 5 octobre 2000", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006300478", "@num": "54-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162394", "@fin": "2999-01-01", "#text": "3° : Capsules représentatives de droits", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146909", "@fin": "2999-01-01", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133785", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300451", "@fin": "2000-03-31", "@num": "50-0 F", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300452", "@fin": "2000-10-05", "@num": "50-0 F", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006300453", "@fin": "2999-01-01", "@num": "50-0 F", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les caractéristiques et obligations prévues aux articles 54-0 A à 54-0 AC relatives aux entrepositaires agréés sont applicables aux entrepositaires agréés d'autres Etats membres de la Communauté européenne.
\n
" } }, "LEGIARTI000006300478": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "54-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006300478", "URL": "article/LEGI/ARTI/00/00/06/30/04/LEGIARTI000006300478.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0054ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 444", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 445 b, c", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 54-0 B A CGIAN4 54-0 CD", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006300453", "@num": "50-0 F", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300705", "@num": "54-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179498", "@fin": "2999-01-01", "#text": "I : Capsules représentatives de droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162397", "@fin": "2999-01-01", "#text": "Section I bis : Circulation", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146911", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133785", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300478", "@fin": "2000-03-31", "@num": "54-0 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300479", "@fin": "2000-10-05", "@num": "54-0 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006300480", "@fin": "2999-01-01", "@num": "54-0 A", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 444 du code général des impôts relatives à l'apposition sur les récipients de capsules représentatives des droits indirects sont rendues applicables aux vins aux cidres et aux spiritueux dans les conditions précisées aux articles 54-0 B à 54-0 CD.
\n
L'apposition de ces capsules se substitue aux titres de mouvement visés aux b et c de l'article 445 du code précité.
" } }, "LEGIARTI000006300479": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "54-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-10-05", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006300479", "URL": "article/LEGI/ARTI/00/00/06/30/04/LEGIARTI000006300479.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0054ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2000-06-02", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "CGI 444, 302 M", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 54-0 B à 54-0 CD", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006300453", "@num": "50-0 F", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300705", "@num": "54-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 B (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": "LEGISCTA000006179498", "@fin": "2999-01-01", "#text": "I : Capsules représentatives de droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162397", "@fin": "2999-01-01", "#text": "Section I bis : Circulation", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146911", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133785", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300478", "@fin": "2000-03-31", "@num": "54-0 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300479", "@fin": "2000-10-05", "@num": "54-0 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006300480", "@fin": "2999-01-01", "@num": "54-0 A", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 444 du code général des impôts relatives à l'apposition sur les récipients de capsules représentatives des droits indirects sont rendues applicables aux vins aux cidres et aux spiritueux dans les conditions précisées aux articles 54-0 B à 54-0 CD.
\n
L'apposition de ces capsules se substitue au document mentionné au II de l'article 302 M du code précité.
" } }, "LEGIARTI000006300480": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "54-0 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006300480", "URL": "article/LEGI/ARTI/00/00/06/30/04/LEGIARTI000006300480.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0054ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2000-09-22 art. 2 JORF 5 octobre 2000", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006300453", "@num": "50-0 F", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300705", "@num": "54-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304707", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309905", "@num": "444", "#text": "Code général des impôts, CGI. - art. 444 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179498", "@fin": "2999-01-01", "#text": "I : Capsules représentatives de droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162397", "@fin": "2999-01-01", "#text": "Section I bis : Circulation", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146911", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133785", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300478", "@fin": "2000-03-31", "@num": "54-0 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300479", "@fin": "2000-10-05", "@num": "54-0 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006300480", "@fin": "2999-01-01", "@num": "54-0 A", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions de l'article 444 du code général des impôts relatives à l'apposition sur les récipients de capsules représentatives des droits indirects sont rendues applicables aux vins aux cidres et aux spiritueux dans les conditions précisées aux articles 54-0 B à 54-0 BX.

L'apposition de ces capsules se substitue au document mentionné au II de l'article 302 M du code précité.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006300478", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006300453", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006300480", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006300453", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006300479", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006300453", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006300453", "liens_entrants": true }

Article 50-0 F AUTONOME VIGUEUR, en vigueur depuis le 31/03/2001 (Code général des impôts, annexe IV)