{ "article": { "LEGIARTI000006303953": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "237", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303953", "URL": "article/LEGI/ARTI/00/00/06/30/39/LEGIARTI000006303953.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0237AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006698230", "@num": "1", "#text": "Rapport - art. 1 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400219", "@nortexte": "MESX0000036R", "@numtexte": "2000-548", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000006688011", "@num": "L3323-2", "#text": "Code de la santé publique - art. L3323-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688013", "@num": "L3323-4", "#text": "Code de la santé publique - art. L3323-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048204582", "@fin": "1952-04-15", "@num": "237", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049423323", "@fin": "1954-08-15", "@num": "237", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049553613", "@fin": "1956-07-01", "@num": "237", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049753943", "@fin": "1979-07-01", "@num": "237", "@etat": "ABROGE", "@debut": "1956-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303952", "@fin": "2001-03-31", "@num": "237", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006303953", "@fin": "2999-01-01", "@num": "237", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dépenses afférentes aux publicités prohibées par les articles L. 3323-2, L. 3323-4 et L. 3323-5 du code de la santé publique ne sont pas admises en déduction pour la détermination des bénéfices soumis à l'impôt sur le revenu ou à l'impôt sur les sociétés.
\n
" } }, "LEGIARTI000006688011": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3323-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-07-23", "DATE_DEBUT": "2000-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006688011", "URL": "article/LEGI/ARTI/00/00/06/68/80/LEGIARTI000006688011.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPANXXXXXXX1X3323L02XXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006421423", "@num": "1", "#text": "Loi n°49-956 du 16 juillet 1949 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878175", "@numtexte": "49-956", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1949-07-16" }, { "@id": "JORFTEXT000000217229", "#text": "Ordonnance 2000-548 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000217229", "@nortexte": "MESX0000036P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000227015", "#text": "Loi 2002-303 2002-03-04 art. 92 JORF 5 mars 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000227015", "@nortexte": "MESX0100092L", "@numtexte": "2002-303", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-03-04" }, { "@id": "LEGIARTI000006295539", "@num": "238", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 238 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028747839", "@num": "L121-35", "#text": "Code de la consommation - art. L121-35 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032807158", "@num": "R121-1", "#text": "Code de la consommation - art. R121-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688013", "@num": "L3323-4", "#text": "Code de la santé publique - art. L3323-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654851", "@num": "L3351-7", "#text": "Code de la santé publique - art. L3351-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654845", "@num": "L3351-8", "#text": "Code de la santé publique - art. L3351-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006912170", "@num": "R3323-2", "#text": "Code de la santé publique - art. R3323-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006912171", "@num": "R3323-3", "#text": "Code de la santé publique - art. R3323-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021667686", "@num": "D311-11", "#text": "Code du tourisme. - art. D311-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813120", "@num": "D311-13", "#text": "Code du tourisme. - art. D311-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813137", "@num": "D312-5", "#text": "Code du tourisme. - art. D312-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434460", "@num": "L3325-2", "#text": "Code du travail - art. L3325-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303953", "@num": "237", "#text": "Code général des impôts, CGI. - art. 237 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904359", "@num": "206", "#text": "Code général des impôts, annexe II, CGIANII. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896574", "@num": "L17", "#text": "Code des débits de boissons et des mesures contre - art. L17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006075115", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006171199", "@fin": "2999-01-01", "#text": "Chapitre III : Publicité des boissons.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155035", "@fin": "2999-01-01", "#text": "Titre II : Boissons", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140616", "@fin": "2999-01-01", "#text": "Livre III : Lutte contre l'alcoolisme", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125347", "@fin": "2999-01-01", "#text": "Troisième partie : Lutte contre les maladies et dépendances", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103419", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006688011", "@fin": "2009-07-23", "@num": "L3323-2", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020896934", "@fin": "2017-03-02", "@num": "L3323-2", "@etat": "MODIFIE", "@debut": "2009-07-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034110404", "@fin": "2999-01-01", "@num": "L3323-2", "@etat": "VIGUEUR", "@debut": "2017-03-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La propagande ou la publicité, directe ou indirecte, en faveur des boissons alcooliques dont la fabrication et la vente ne sont pas interdites sont autorisées exclusivement :
\n
1° Dans la presse écrite à l'exclusion des publications destinées à la jeunesse, définies au premier alinéa de l'article 1er de la loi n° 49-956 du 16 juillet 1949 sur les publications destinées à la jeunesse ;
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2° Par voie de radiodiffusion sonore pour les catégories de radios et dans les tranches horaires déterminées par décret en Conseil d'Etat ;
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3° Sous forme d'affiches et d'enseignes ; sous forme d'affichettes et d'objets à l'intérieur des lieux de vente à caractère spécialisé, dans des conditions définies par décret en Conseil d'Etat ;
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4° Sous forme d'envoi par les producteurs, les fabricants, les importateurs, les négociants, les concessionnaires ou les entrepositaires, de messages, de circulaires commerciales, de catalogues et de brochures, dès lors que ces documents ne comportent que les mentions prévues à l'article L. 3323-4 et les conditions de vente des produits qu'ils proposent ;
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5° Par inscription sur les véhicules utilisés pour les opérations normales de livraison des boissons, dès lors que cette inscription ne comporte que la désignation des produits ainsi que le nom et l'adresse du fabricant, des agents ou dépositaires, à l'exclusion de toute autre indication ;
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6° En faveur des fêtes et foires traditionnelles consacrées à des boissons alcooliques locales et à l'intérieur de celles-ci, dans des conditions définies par décret ;
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7° En faveur des musées, universités, confréries ou stages d'initiation oenologique à caractère traditionnel ainsi qu'en faveur de présentations et de dégustations, dans des conditions définies par décret ;
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8° Sous forme d'offre, à titre gratuit ou onéreux, d'objets strictement réservés à la consommation de boissons contenant de l'alcool, marqués à leurs noms, par les producteurs et les fabricants de ces boissons, à l'occasion de la vente directe de leurs produits aux consommateurs et aux distributeurs ou à l'occasion de la visite touristique des lieux de fabrication.
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Toute opération de parrainage est interdite lorsqu'elle a pour objet ou pour effet la propagande ou la publicité, directe ou indirecte, en faveur des boissons alcooliques.
" } }, "LEGIARTI000006688013": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3323-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-02-24", "DATE_DEBUT": "2000-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006688013", "URL": "article/LEGI/ARTI/00/00/06/68/80/LEGIARTI000006688013.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPANXXXXXXX1X3323L04XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000217229", "#text": "Ordonnance 2000-548 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000217229", "@nortexte": "MESX0000036P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000227015", "#text": "Loi 2002-303 2002-03-04 art. 92 JORF 5 mars 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000227015", "@nortexte": "MESX0100092L", "@numtexte": "2002-303", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-03-04" }, { "@id": "LEGIARTI000006295539", "@num": "238", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 238 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034110404", "@num": "L3323-2", "#text": "Code de la santé publique - art. L3323-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654851", "@num": "L3351-7", "#text": "Code de la santé publique - art. L3351-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654845", "@num": "L3351-8", "#text": "Code de la santé publique - art. L3351-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588419", "@num": "R2133-2", "#text": "Code de la santé publique - art. R2133-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006912171", "@num": "R3323-3", "#text": "Code de la santé publique - art. R3323-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303953", "@num": "237", "#text": "Code général des impôts, CGI. - art. 237 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896599", "@num": "L18", "#text": "Code des débits de boissons et des mesures contre - art. L18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006075115", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006171199", "@fin": "2999-01-01", "#text": "Chapitre III : Publicité des boissons.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155035", "@fin": "2999-01-01", "#text": "Titre II : Boissons", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140616", "@fin": "2999-01-01", "#text": "Livre III : Lutte contre l'alcoolisme", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125347", "@fin": "2999-01-01", "#text": "Troisième partie : Lutte contre les maladies et dépendances", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103419", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006688013", "@fin": "2005-02-24", "@num": "L3323-4", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006688014", "@fin": "2016-07-01", "@num": "L3323-4", "@etat": "MODIFIE", "@debut": "2005-02-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049070860", "@fin": "2999-01-01", "@num": "L3323-4", "@etat": "VIGUEUR", "@debut": "2016-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La publicité autorisée pour les boissons alcooliques est limitée à l'indication du degré volumique d'alcool, de l'origine, de la dénomination, de la composition du produit, du nom et de l'adresse du fabricant, des agents et des dépositaires ainsi que du mode d'élaboration, des modalités de vente et du mode de consommation du produit.
\n
Cette publicité peut comporter des références relatives aux terroirs de production et aux distinctions obtenues.
\n
Le conditionnement ne peut être reproduit que s'il est conforme aux dispositions précédentes.
\n
Toute publicité en faveur de boissons alcooliques, à l'exception des circulaires commerciales destinées aux personnes agissant à titre professionnel ou faisant l'objet d'envois nominatifs ainsi que les affichettes, tarifs, menus ou objets à l'intérieur des lieux de vente à caractère spécialisé, doit être assortie d'un message de caractère sanitaire précisant que l'abus d'alcool est dangereux pour la santé.
" } }, "LEGIARTI000006688014": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3323-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-01", "DATE_DEBUT": "2005-02-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006688014", "URL": "article/LEGI/ARTI/00/00/06/68/80/LEGIARTI000006688014.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPANXXXXXXX1X3323L04XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000217229", "#text": "Ordonnance 2000-548 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000217229", "@nortexte": "MESX0000036P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000227015", "#text": "Loi 2002-303 2002-03-04 art. 92 JORF 5 mars 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000227015", "@nortexte": "MESX0100092L", "@numtexte": "2002-303", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-03-04" }, { "@id": "LEGIARTI000006600958", "@num": "21", "#text": "Loi n°2005-157 du 23 février 2005 - art. 21 () JORF 24 février 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006291890", "@num": "L115-1", "#text": "Code de la consommation - art. L115-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295539", "@num": "238", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 238 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034110404", "@num": "L3323-2", "#text": "Code de la santé publique - art. L3323-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654851", "@num": "L3351-7", "#text": "Code de la santé publique - art. L3351-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654845", "@num": "L3351-8", "#text": "Code de la santé publique - art. L3351-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588419", "@num": "R2133-2", "#text": "Code de la santé publique - art. R2133-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006912171", "@num": "R3323-3", "#text": "Code de la santé publique - art. R3323-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303953", "@num": "237", "#text": "Code général des impôts, CGI. - art. 237 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896599", "@num": "L18", "#text": "Code des débits de boissons et des mesures contre - art. L18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006075115", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006171199", "@fin": "2999-01-01", "#text": "Chapitre III : Publicité des boissons.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155035", "@fin": "2999-01-01", "#text": "Titre II : Boissons", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140616", "@fin": "2999-01-01", "#text": "Livre III : Lutte contre l'alcoolisme", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125347", "@fin": "2999-01-01", "#text": "Troisième partie : Lutte contre les maladies et dépendances", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103419", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006688013", "@fin": "2005-02-24", "@num": "L3323-4", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006688014", "@fin": "2016-07-01", "@num": "L3323-4", "@etat": "MODIFIE", "@debut": "2005-02-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049070860", "@fin": "2999-01-01", "@num": "L3323-4", "@etat": "VIGUEUR", "@debut": "2016-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La publicité autorisée pour les boissons alcooliques est limitée à l'indication du degré volumique d'alcool, de l'origine, de la dénomination, de la composition du produit, du nom et de l'adresse du fabricant, des agents et des dépositaires ainsi que du mode d'élaboration, des modalités de vente et du mode de consommation du produit.
\n
Cette publicité peut comporter des références relatives aux terroirs de production, aux distinctions obtenues, aux appellations d'origine telles que définies à l'article L. 115-1 du code de la consommation ou aux indications géographiques telles que définies dans les conventions et traités internationaux régulièrement ratifiés. Elle peut également comporter des références objectives relatives à la couleur et aux caractéristiques olfactives et gustatives du produit.
\n
Le conditionnement ne peut être reproduit que s'il est conforme aux dispositions précédentes.
\n
Toute publicité en faveur de boissons alcooliques, à l'exception des circulaires commerciales destinées aux personnes agissant à titre professionnel ou faisant l'objet d'envois nominatifs ainsi que les affichettes, tarifs, menus ou objets à l'intérieur des lieux de vente à caractère spécialisé, doit être assortie d'un message de caractère sanitaire précisant que l'abus d'alcool est dangereux pour la santé.
" } }, "LEGIARTI000006698230": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006698230", "URL": "article/LEGI/ARTI/00/00/06/69/82/LEGIARTI000006698230.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPFASXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000227015", "#text": "Loi 2002-303 2002-03-04 art. 92 JORF 5 mars 2002 (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000227015", "@nortexte": "MESX0100092L", "@numtexte": "2002-303", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-03-04" }, { "@id": "LEGIARTI000006295539", "@num": "238", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 238 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299105", "@num": "178 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311660", "@num": "1464 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313932", "@num": "1812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313954", "@num": "1825 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1825 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303182", "@num": "199 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303953", "@num": "237", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309376", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304338", "@num": "278 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304398", "@num": "281 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305022", "@num": "348", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 348 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304871", "@num": "514 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 514 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307837", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305653", "@num": "962 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 962 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315343", "@num": "L147", "#text": "Livre des procédures fiscales - art. L147 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000400219", "@nor": "MESX0000036R", "@num": "2000-548", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance no 2000-548 du 15 juin 2000 relative à la partie Législative du code de la santé publique", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000400219", "@c_titre_court": "Ordonnance n°2000-548 du 15 juin 2000" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2000-548 du 15 juin 2000 relative à la partie Législative du code de la santé publique", "@debut": "2000-06-22", "@id_txt": "LEGITEXT000005629538", "@c_titre_court": "Ordonnance n° 2000-548 du 15 juin 2000" } ], "@ministere": "MINISTERE DE L'EMPLOI ET DE LA SOLIDARITE", "@date_publi": "2000-06-22", "@date_signature": "2000-06-15" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006698230", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2000-06-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions annexées à la présente ordonnance constituent la partie Législative du code de la santé publique.
\n
" } }, "LEGIARTI000020896934": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3323-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-03-02", "DATE_DEBUT": "2009-07-23" } }, "META_COMMUN": { "ID": "LEGIARTI000020896934", "URL": "article/LEGI/ARTI/00/00/20/89/69/LEGIARTI000020896934.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878175", "#text": "Loi n°49-956 du 16 juillet 1949 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878175", "@numtexte": "49-956", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1949-07-16" }, { "@id": "LEGIARTI000020881186", "@num": "97", "#text": "LOI n°2009-879\n du 21 juillet 2009 - art. 97", "@sens": "cible", "@cidtexte": "JORFTEXT000020879475", "@nortexte": "SASX0822640L", "@numtexte": "2009-879", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-07-21" }, { "@id": "LEGIARTI000006295539", "@num": "238", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 238 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028747839", "@num": "L121-35", "#text": "Code de la consommation - art. L121-35 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032807158", "@num": "R121-1", "#text": "Code de la consommation - art. R121-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688013", "@num": "L3323-4", "#text": "Code de la santé publique - art. L3323-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654851", "@num": "L3351-7", "#text": "Code de la santé publique - art. L3351-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654845", "@num": "L3351-8", "#text": "Code de la santé publique - art. L3351-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006912170", "@num": "R3323-2", "#text": "Code de la santé publique - art. R3323-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006912171", "@num": "R3323-3", "#text": "Code de la santé publique - art. R3323-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021667686", "@num": "D311-11", "#text": "Code du tourisme. - art. D311-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813120", "@num": "D311-13", "#text": "Code du tourisme. - art. D311-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813137", "@num": "D312-5", "#text": "Code du tourisme. - art. D312-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434460", "@num": "L3325-2", "#text": "Code du travail - art. L3325-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303953", "@num": "237", "#text": "Code général des impôts, CGI. - art. 237 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904359", "@num": "206", "#text": "Code général des impôts, annexe II, CGIANII. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896574", "@num": "L17", "#text": "Code des débits de boissons et des mesures contre - art. L17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006075115", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006171199", "@fin": "2999-01-01", "#text": "Chapitre III : Publicité des boissons.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155035", "@fin": "2999-01-01", "#text": "Titre II : Boissons", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140616", "@fin": "2999-01-01", "#text": "Livre III : Lutte contre l'alcoolisme", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125347", "@fin": "2999-01-01", "#text": "Troisième partie : Lutte contre les maladies et dépendances", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103419", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006688011", "@fin": "2009-07-23", "@num": "L3323-2", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020896934", "@fin": "2017-03-02", "@num": "L3323-2", "@etat": "MODIFIE", "@debut": "2009-07-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034110404", "@fin": "2999-01-01", "@num": "L3323-2", "@etat": "VIGUEUR", "@debut": "2017-03-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La propagande ou la publicité, directe ou indirecte, en faveur des boissons alcooliques dont la fabrication et la vente ne sont pas interdites sont autorisées exclusivement :

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1° Dans la presse écrite à l'exclusion des publications destinées à la jeunesse, définies au premier alinéa de l'article 1er de la loi n° 49-956 du 16 juillet 1949 sur les publications destinées à la jeunesse ;

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2° Par voie de radiodiffusion sonore pour les catégories de radios et dans les tranches horaires déterminées par décret en Conseil d'Etat ;

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3° Sous forme d'affiches et d'enseignes ; sous forme d'affichettes et d'objets à l'intérieur des lieux de vente à caractère spécialisé, dans des conditions définies par décret en Conseil d'Etat ;

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4° Sous forme d'envoi par les producteurs, les fabricants, les importateurs, les négociants, les concessionnaires ou les entrepositaires, de messages, de circulaires commerciales, de catalogues et de brochures, dès lors que ces documents ne comportent que les mentions prévues à l'article L. 3323-4 et les conditions de vente des produits qu'ils proposent ;

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5° Par inscription sur les véhicules utilisés pour les opérations normales de livraison des boissons, dès lors que cette inscription ne comporte que la désignation des produits ainsi que le nom et l'adresse du fabricant, des agents ou dépositaires, à l'exclusion de toute autre indication ;

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6° En faveur des fêtes et foires traditionnelles consacrées à des boissons alcooliques locales et à l'intérieur de celles-ci, dans des conditions définies par décret ;

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7° En faveur des musées, universités, confréries ou stages d'initiation oenologique à caractère traditionnel ainsi qu'en faveur de présentations et de dégustations, dans des conditions définies par décret ;

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8° Sous forme d'offre, à titre gratuit ou onéreux, d'objets strictement réservés à la consommation de boissons contenant de l'alcool, marqués à leurs noms, par les producteurs et les fabricants de ces boissons, à l'occasion de la vente directe de leurs produits aux consommateurs et aux distributeurs ou à l'occasion de la visite touristique des lieux de fabrication ;

9° Sur les services de communications en ligne à l'exclusion de ceux qui, par leur caractère, leur présentation ou leur objet, apparaissent comme principalement destinés à la jeunesse, ainsi que ceux édités par des associations, sociétés et fédérations sportives ou des ligues professionnelles au sens du code du sport, sous réserve que la propagande ou la publicité ne soit ni intrusive ni interstitielle.

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Toute opération de parrainage est interdite lorsqu'elle a pour objet ou pour effet la propagande ou la publicité, directe ou indirecte, en faveur des boissons alcooliques.

\n
" } }, "LEGIARTI000034110404": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3323-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-03-02" } }, "META_COMMUN": { "ID": "LEGIARTI000034110404", "URL": "article/LEGI/ARTI/00/00/34/11/04/LEGIARTI000034110404.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878175", "#text": "Loi n° 49-956 du 16 juillet 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000878175", "@numtexte": "49-956", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1949-07-16" }, { "@id": "LEGIARTI000034105483", "@num": "53", "#text": "LOI n°2017-256 du 28 février 2017 - art. 53", "@sens": "cible", "@cidtexte": "JORFTEXT000034103762", "@nortexte": "OMEX1617132L", "@numtexte": "2017-256", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000006295539", "@num": "238", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 238 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028747839", "@num": "L121-35", "#text": "Code de la consommation - art. L121-35 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032807158", "@num": "R121-1", "#text": "Code de la consommation - art. R121-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688013", "@num": "L3323-4", "#text": "Code de la santé publique - art. L3323-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034106365", "@num": "L3323-5-1", "#text": "Code de la santé publique - art. L3323-5-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654851", "@num": "L3351-7", "#text": "Code de la santé publique - art. L3351-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654845", "@num": "L3351-8", "#text": "Code de la santé publique - art. L3351-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006912170", "@num": "R3323-2", "#text": "Code de la santé publique - art. R3323-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006912171", "@num": "R3323-3", "#text": "Code de la santé publique - art. R3323-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021667686", "@num": "D311-11", "#text": "Code du tourisme. - art. D311-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813120", "@num": "D311-13", "#text": "Code du tourisme. - art. D311-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813137", "@num": "D312-5", "#text": "Code du tourisme. - art. D312-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434460", "@num": "L3325-2", "#text": "Code du travail - art. L3325-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303953", "@num": "237", "#text": "Code général des impôts, CGI. - art. 237 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904359", "@num": "206", "#text": "Code général des impôts, annexe II, CGIANII. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896574", "@num": "L17", "#text": "Code des débits de boissons et des mesures contre - art. L17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006075115", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006171199", "@fin": "2999-01-01", "#text": "Chapitre III : Publicité des boissons.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155035", "@fin": "2999-01-01", "#text": "Titre II : Boissons", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140616", "@fin": "2999-01-01", "#text": "Livre III : Lutte contre l'alcoolisme", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125347", "@fin": "2999-01-01", "#text": "Troisième partie : Lutte contre les maladies et dépendances", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103419", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006688011", "@fin": "2009-07-23", "@num": "L3323-2", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020896934", "@fin": "2017-03-02", "@num": "L3323-2", "@etat": "MODIFIE", "@debut": "2009-07-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034110404", "@fin": "2999-01-01", "@num": "L3323-2", "@etat": "VIGUEUR", "@debut": "2017-03-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

La propagande ou la publicité, directe ou indirecte, en faveur des boissons alcooliques dont la fabrication et la vente ne sont pas interdites sont autorisées exclusivement :

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2° Par voie de radiodiffusion sonore pour les catégories de radios et dans les tranches horaires déterminées par décret en Conseil d'Etat ;

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3° Sous forme d'affiches et d'enseignes, sous réserve de l'article L. 3323-5-1 ; sous forme d'affichettes et d'objets à l'intérieur des lieux de vente à caractère spécialisé, dans des conditions définies par décret en Conseil d'Etat ;

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6° En faveur des fêtes et foires traditionnelles consacrées à des boissons alcooliques locales et à l'intérieur de celles-ci, dans des conditions définies par décret ;

\n
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\n
\n

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Toute opération de parrainage est interdite lorsqu'elle a pour objet ou pour effet la propagande ou la publicité, directe ou indirecte, en faveur des boissons alcooliques.

\n
" } }, "LEGIARTI000049070860": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3323-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049070860", "URL": "article/LEGI/ARTI/00/00/49/07/08/LEGIARTI000049070860.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032216785", "@num": "2", "#text": "Ordonnance n°2016-301 du 14 mars 2016 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000032209352", "@nortexte": "EINC1602822R", "@numtexte": "2016-301", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000032222759", "@num": "L431-1", "#text": "Code de la consommation - art. L431-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295539", "@num": "238", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 238 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034110404", "@num": "L3323-2", "#text": "Code de la santé publique - art. L3323-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654851", "@num": "L3351-7", "#text": "Code de la santé publique - art. L3351-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654845", "@num": "L3351-8", "#text": "Code de la santé publique - art. L3351-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588419", "@num": "R2133-2", "#text": "Code de la santé publique - art. R2133-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006912171", "@num": "R3323-3", "#text": "Code de la santé publique - art. R3323-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303953", "@num": "237", "#text": "Code général des impôts, CGI. - art. 237 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896599", "@num": "L18", "#text": "Code des débits de boissons et des mesures contre - art. L18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006075115", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006171199", "@fin": "2999-01-01", "#text": "Chapitre III : Publicité des boissons.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155035", "@fin": "2999-01-01", "#text": "Titre II : Boissons", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140616", "@fin": "2999-01-01", "#text": "Livre III : Lutte contre l'alcoolisme", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125347", "@fin": "2999-01-01", "#text": "Troisième partie : Lutte contre les maladies et dépendances", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103419", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006688013", "@fin": "2005-02-24", "@num": "L3323-4", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006688014", "@fin": "2016-07-01", "@num": "L3323-4", "@etat": "MODIFIE", "@debut": "2005-02-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049070860", "@fin": "2999-01-01", "@num": "L3323-4", "@etat": "VIGUEUR", "@debut": "2016-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La publicité autorisée pour les boissons alcooliques est limitée à l'indication du degré volumique d'alcool, de l'origine, de la dénomination, de la composition du produit, du nom et de l'adresse du fabricant, des agents et des dépositaires ainsi que du mode d'élaboration, des modalités de vente et du mode de consommation du produit.

Cette publicité peut comporter des références relatives aux terroirs de production, aux distinctions obtenues, aux appellations d'origine telles que définies à l'article L. 431-1 du code de la consommation ou aux indications géographiques telles que définies dans les conventions et traités internationaux régulièrement ratifiés. Elle peut également comporter des références objectives relatives à la couleur et aux caractéristiques olfactives et gustatives du produit.

Le conditionnement ne peut être reproduit que s'il est conforme aux dispositions précédentes.

Toute publicité en faveur de boissons alcooliques, à l'exception des circulaires commerciales destinées aux personnes agissant à titre professionnel ou faisant l'objet d'envois nominatifs ainsi que les affichettes, tarifs, menus ou objets à l'intérieur des lieux de vente à caractère spécialisé, doit être assortie d'un message de caractère sanitaire précisant que l'abus d'alcool est dangereux pour la santé.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000020896934", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303953", "typelien": "CITATION" }, { "article_id": "LEGIARTI000034110404", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303953", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006688014", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303953", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049070860", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303953", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006688013", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303953", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006688011", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303953", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006698230", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303953", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000588663": { "SM": { "CONTENU": "Le présent décret est pris en vertu de l'article 11 de la loi 51-247 d'après lequel il est procédé par décret à l'incorporation dans le code général des impôts et dans ses annexes, des textes législatifs et réglementaires modifiant certaines dispositions de ce code et de ses annexes sans s'y référer expressément." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000314858", "#text": "Loi du 30 avril 1906", "@sens": "source", "@cidtexte": "JORFTEXT000000314858", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1906-04-30" }, { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000504227", "#text": "Loi n° 83-440 du 2 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000504227", "@numtexte": "83-440", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-06-02" }, { "@id": "JORFTEXT000000566799", "#text": "Décret n°97-661 du 28 mai 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "JORFTEXT000000580717", "#text": "Loi n° 99-1173 du 30 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000762233", "#text": "Loi n° 99-1172 du 30 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000204851", "#text": "Loi n°2000-597 du 30 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000204851", "@nortexte": "JUSX9900017L", "@numtexte": "2000-597", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-06-30" }, { "@id": "JORFTEXT000000400546", "#text": "Loi n°2000-656 du 13 juillet 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "JORFTEXT000000217983", "#text": "Décret n° 2000-739 du 1 août 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000217983", "@nortexte": "ECOD0070013D", "@numtexte": "2000-739", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "JORFTEXT000000217327", "#text": "Décret n° 2000-785 du 24 août 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000217327", "@nortexte": "ECOD0070019D", "@numtexte": "2000-785", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-24" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000401865", "#text": "Ordonnance n° 2000-914 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000218883", "#text": "Ordonnance n° 2000-930 du 22 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000218883", "@nortexte": "EQUX0000053R", "@numtexte": "2000-930", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-22" }, { "@id": "JORFTEXT000000585796", "#text": "Décret n° 2000-1037 du 23 octobre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000585796", "@nortexte": "ECOF0000029D", "@numtexte": "2000-1037", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-10-23" }, { "@id": "JORFTEXT000000768106", "#text": "Décret n° 2000-1063 du 30 octobre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000768106", "@nortexte": "ATEN0080085D", "@numtexte": "2000-1063", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-10-30" }, { "@id": "JORFTEXT000000207538", "#text": "Loi n°2000-1208 du 13 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "JORFTEXT000000387814", "#text": "Loi n° 2000-1207 du 13 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000387814", "@nortexte": "INTX0000028L", "@numtexte": "2000-1207", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "JORFTEXT000000220449", "#text": "Décret n° 2000-1297 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000220449", "@nortexte": "AGRB0002367D", "@numtexte": "2000-1297", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000587439", "#text": "Décret n° 2000-1296 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000587439", "@nortexte": "AGRB0002227D", "@numtexte": "2000-1296", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000768424", "#text": "Décret n° 2000-1298 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000768424", "@nortexte": "AGRB0002368D", "@numtexte": "2000-1298", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000403069", "#text": "Décret n° 2000-1336 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000403069", "@nortexte": "EQUT0001922D", "@numtexte": "2000-1336", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000586926", "#text": "Décret n° 2000-1344 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000586926", "@nortexte": "AGRB0002366D", "@numtexte": "2000-1344", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000767857", "#text": "Décret n° 2000-1343 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000767857", "@nortexte": "AGRB0002374D", "@numtexte": "2000-1343", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000768655", "#text": "Décret n° 2000-1339 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000768655", "@nortexte": "AGRB0002370D", "@numtexte": "2000-1339", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000768656", "#text": "Décret n° 2000-1341 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000768656", "@nortexte": "AGRB0002372D", "@numtexte": "2000-1341", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000220595", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000767907", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000770048", "#text": "Loi n°2001-152 du 19 février 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000770048", "@nortexte": "ECOX0000121L", "@numtexte": "2001-152", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-02-19" }, { "@id": "LEGIARTI000006295279", "@num": "126", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 126 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295407", "@num": "167", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 167 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295539", "@num": "238", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 238 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294439", "@num": "242-0 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294591", "@num": "267 quater F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 267 quater F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294733", "@num": "286 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 286 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294744", "@num": "289", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294763", "@num": "294", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295667", "@num": "294 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294769", "@num": "294 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295701", "@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": "LEGIARTI000006294838", "@num": "310 HF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294905", "@num": "318 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295807", "@num": "325", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 325 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295990", "@num": "339", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 339 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296015", "@num": "345", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 345 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296031", "@num": "350", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 350 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294987", "@num": "363 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294988", "@num": "363 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295965", "@num": "363 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294990", "@num": "363 AD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AD (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296084", "@num": "363 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295962", "@num": "363 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 Y (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294986", "@num": "363 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 Z (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295054", "@num": "371 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296219", "@num": "384 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296230", "@num": "384 septies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 septies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293725", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 39 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293762", "@num": "54", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 54 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293771", "@num": "74-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293793", "@num": "74-0 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74-0 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295225", "@num": "91 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298864", "@num": "111 H quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 H quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298787", "@num": "111 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298815", "@num": "111 quater M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298837", "@num": "111 quater S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299105", "@num": "178 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297429", "@num": "2 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297470", "@num": "2 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297456", "@num": "2 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297439", "@num": "2 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297479", "@num": "2 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299612", "@num": "366 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299613", "@num": "366 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297652", "@num": "38 quindecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297656", "@num": "38 quindecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297658", "@num": "38 quindecies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297661", "@num": "38 quindecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297663", "@num": "38 quindecies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297745", "@num": "38 septdecies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297748", "@num": "38 septdecies I", "#text": "CODE GENERAL DES 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"CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307089", "@num": "80 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302544", "@num": "80 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307837", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302564", "@num": "81 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307124", "@num": "83 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302577", "@num": "83 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305561", "@num": "876", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 876 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310723", "@num": "883", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 883 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311011", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307192", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311176", "@num": "953", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 953 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305687", "@num": "985", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 985 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293499", "@num": "57", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293503", "@num": "58", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293515", "@num": "62", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469240", "@num": "1011", "#text": "Code général des impôts, CGI. - art. 1011 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662702", "@num": "111", "#text": "Code général des impôts, CGI. - art. 111 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445404", "@num": "150 undecies", "#text": "Code général des impôts, CGI. - art. 150 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417118", "@num": "150 undecies", "#text": "Code général des impôts, CGI. - art. 150 undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188711", "@num": "1628 quater", "#text": "Code général des impôts, CGI. - art. 1628 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029321245", "@num": "217 sexies", "#text": "Code général des impôts, CGI. - art. 217 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701147", "@num": "217 sexies", "#text": "Code général des impôts, CGI. - art. 217 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091620", "@num": "278 quater", "#text": "Code général des impôts, CGI. - art. 278 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910083", "@num": "278 quater", "#text": "Code général des impôts, CGI. - art. 278 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950047", "@num": "278 quater", "#text": "Code général des impôts, CGI. - art. 278 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983676", "@num": "281 octies", "#text": "Code général des impôts, CGI. - art. 281 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042686056", "@num": "281 octies", "#text": "Code général des impôts, CGI. - art. 281 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910108", "@num": "281 octies", "#text": "Code général des impôts, CGI. - art. 281 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091664", "@num": "296", "#text": "Code général des impôts, CGI. - art. 296 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419532", "@num": "296", "#text": "Code général des impôts, CGI. - art. 296 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842163", "@num": "302 septies B", "#text": "Code général des impôts, CGI. - art. 302 septies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030060923", "@num": "302 septies B", "#text": "Code général des impôts, CGI. - art. 302 septies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816427", "@num": "302 septies B", "#text": "Code général des impôts, CGI. - art. 302 septies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914066", "@num": "302 septies B", "#text": "Code général des impôts, CGI. - art. 302 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917140", "@num": "302 septies B", "#text": "Code général des impôts, CGI. - art. 302 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023409707", "@num": "302 septies B", "#text": "Code général des impôts, CGI. - art. 302 septies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815516", "@num": "39 quinquies FB", "#text": "Code général des impôts, CGI. - art. 39 quinquies FB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044375617", "@num": "787 A", "#text": "Code général des impôts, CGI. - art. 787 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947027", "@num": "80 bis", "#text": "Code général des impôts, CGI. - art. 80 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518390", "@num": "80 bis", "#text": "Code général des impôts, CGI. - art. 80 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765208", "@num": "876", "#text": "Code général des impôts, CGI. - art. 876 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024384890", "@num": "876", "#text": "Code général des impôts, CGI. - art. 876 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073364", "@num": "876", "#text": "Code général des impôts, CGI. - art. 876 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029044309", "@num": "167", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 167 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716271", "@num": "167", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 167 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695313", "@num": "167", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 167 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027652990", "@num": "167", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 167 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025250875", "@num": "91 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975270", "@num": "91 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182514", "@num": "38 septdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047480561", "@num": "41 DO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624916", "@num": "41 X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799345", "@num": "41 X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799370", "@num": "41 duovicies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887131", "@num": "46 AI quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AI quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032924530", "@num": "46 AI quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AI quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296748", "@num": "46 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743537", "@num": "46 AI quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2001-435 du 21 mai 2001", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "CODE GENERAL DES IMPOTS", "CGI", "INCORPORATION", "CODIFICATION", "MODIFICATION" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret no 2001-435 du 21 mai 2001 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000588663", "NOR": "ECOF0100013D", "NUM": "2001-435", "DATE_PUBLI": "2001-05-23", "DATE_TEXTE": "2001-05-21", "NUM_PARUTION": 119, "NUM_SEQUENCE": 4, "ORIGINE_PUBLI": "JORF n°119 du 23 mai 2001", "PAGE_DEB_PUBLI": 8177, "PAGE_FIN_PUBLI": 8196 } }, "META_COMMUN": { "ID": "JORFTEXT000000588663", "URL": "texte/version/JORF/TEXT/00/00/00/58/86/JORFTEXT000000588663.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DS001435" } }, "VISAS": { "CONTENU": "

Le Premier ministre,

Sur le rapport du ministre de l'économie, des finances et de l'industrie,

Vu l'article 11 de la loi no 51-247 du 1er mars 1951 portant ouverture de crédits provisoires applicables au mois de mars 1951 ;

Vu le code général des impôts et ses annexes I, II et III ;

Vu les textes codifiés et cités dans le présent décret,

Décrète :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 21 mai 2001.

Lionel Jospin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Laurent Fabius

La secrétaire d'Etat au budget,

Florence Parly

\n
" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000588663", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303953", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006303953", "liens_entrants": true }

Article 237 AUTONOME VIGUEUR, en vigueur depuis le 31/03/2001 (Code général des impôts)