{ "article": { "LEGIARTI000006304685": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006304685", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304685.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BVXXXXXAB" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent à compter du 1er juillet 1995.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036365567", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283815", "@num": "302 L", "#text": "Code général des impôts, CGI. - art. 302 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006319470", "@num": "2", "#text": "Loi - art. 2 (V) JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162606", "@fin": "2222-02-22", "#text": "4° : Exonérations", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304684", "@fin": "1996-05-12", "@num": "302 E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304685", "@fin": "2018-01-01", "@num": "302 E", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036365562", "@fin": "2022-01-01", "@num": "302 E", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'exportation de produits placés sous régime suspensif d'accise met fin au bénéfice de ce régime. Elle s'effectue en exonération d'impôt.
\n
L'exportation s'entend de la sortie du territoire communautaire à destination de pays ou territoires non compris dans ce territoire (1).
" } }, "LEGIARTI000006319470": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006319470", "URL": "article/LEGI/ARTI/00/00/06/31/94/LEGIARTI000006319470.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHEXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000555740", "#text": "Loi 95-1347 1995-12-30 Finances rectificative pour 1995 JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006299042", "@num": "111 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304669", "@num": "302 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304685", "@num": "302 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304701", "@num": "302 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304705", "@num": "302 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304709", "@num": "302 M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304990", "@num": "302 M bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 M bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000555740", "@nor": "ECOX9500162L", "@num": "95-1347", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1995 (n° 95-1347 du 30 décembre 1995) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000555740", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 95-1347 du 30 décembre 1995 de finances rectificative pour 1995 (1)", "@debut": "1995-12-31", "@id_txt": "LEGITEXT000005620087", "@c_titre_court": "Loi n° 95-1347 du 30 décembre 1995" } ], "@date_publi": "1995-12-31", "@date_signature": "1995-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319470", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1995-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A. et B. Paragraphes modificateurs
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C. - Les dispositions du A s'appliquent à compter du 1er juillet 1995 et celles du B à compter du 1er janvier 1993.
" } }, "LEGIARTI000006304990": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-04-01", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006304990", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304990.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302CDXXXXXBA" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent à compter du 1er juillet 1999.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 302 M", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006319470", "@num": "2", "#text": "Loi - art. 2 (V) JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764772", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873318", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781366", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872978", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481507", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481501", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162609", "@fin": "2022-01-01", "#text": "11° : Formalités et régime fiscal applicables à la circulation des produits", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304990", "@fin": "2010-04-01", "@num": "302 M bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664281", "@fin": "2017-07-01", "@num": "302 M bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781386", "@fin": "2018-01-01", "@num": "302 M bis", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000036365498", "@fin": "2222-02-22", "@num": "302 M bis", "@etat": "ABROGE_DIFF", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. L'entrepositaire agréé qui expédie des produits en suspension de droits peut modifier le document d'accompagnement visé au I de l'article 302 M pour indiquer au verso soit un nouveau destinataire qui doit être un entrepositaire agréé ou un opérateur enregistré, soit un nouveau lieu de livraison.
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II. L'entrepositaire agréé expéditeur doit aviser immédiatement l'administration de ces changements (1).
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006319470", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304685", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006304685", "liens_entrants": true }

Article 302 E AUTONOME MODIFIE, en vigueur du 12/05/1996 au 01/01/2018 (Code général des impôts)