{ "article": { "LEGIARTI000006304764": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "406 quinquies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304764", "URL": "article/LEGI/ARTI/00/00/06/30/47/LEGIARTI000006304764.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0406AIXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000006305036", "@num": "402 bis", "#text": "Code général des impôts, CGI. - art. 402 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309835", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191858", "@fin": "2025-07-01", "#text": "V : Corse", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179694", "@fin": "2025-07-01", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000006304762", "@fin": "1993-08-18", "@num": "406 quinquies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304763", "@fin": "1999-03-31", "@num": "406 quinquies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304764", "@fin": "2022-01-01", "@num": "406 quinquies", "@etat": "ABROGE", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les impositions prévues aux articles 402 bis et 403 sont applicables en Corse.
\n
" } }, "LEGIARTI000006305036": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "402 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006305036", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305036.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0402ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318703", "@num": "32", "#text": "Loi - art. 32 (V) JORF 5 janvier 1993 en vigueur le 1er février 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000509320", "#text": "Loi 93-859 1993-06-22 art. 7 I IV Finances rectificative pour 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000020129758", "#text": "Arrêté du 29 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020019337", "@nortexte": "BCFD0831368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "LEGITEXT000020602959", "#text": "Arrêté du 9 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020602627", "@nortexte": "BCFD0908454A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-09" }, { "@id": "LEGITEXT000021235468", "#text": "Arrêté du 19 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021234646", "@nortexte": "BCFD0924662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000021235472", "@num": "1", "#text": "Arrêté du 19 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021234646", "@nortexte": "BCFD0924662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-19" }, { "@id": "LEGITEXT000023111102", "#text": "Arrêté du 12 novembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023108659", "@nortexte": "BCRD1029105A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-12" }, { "@id": "LEGITEXT000025085068", "#text": "Arrêté du 22 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055928", "@nortexte": "BCRD1135233A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000026834518", "@num": "1", "#text": "Arrêté du 15 décembre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447186", "@num": "1", "#text": "Arrêté du 29 décembre 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030081773", "@num": "1", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958520", "@nortexte": "FCPD1430505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000031729784", "#text": "Arrêté du 18 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGIARTI000031729796", "@num": "1", "#text": "Arrêté du 18 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000033480080", "#text": "Décret n°2016-1585 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478102", "@nortexte": "ECFD1612059D", "@numtexte": "2016-1585", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000041828324", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041828335", "@num": "1", "#text": "Arrêté du 27 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000046681726", "#text": "Arrêté du 15 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034517739", "@nortexte": "ECFD1706752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-15" }, { "@id": "LEGITEXT000041869596", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000046681791", "@num": "1", "#text": "Arrêté du 22 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000046681769", "#text": "Arrêté du 5 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036437780", "@nortexte": "CPAD1800162A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-05" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGITEXT000046681801", "#text": "Arrêté du 10 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGIARTI000046681815", "@num": "1", "#text": "Arrêté du 10 décembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGITEXT000039767387", "#text": "Arrêté du 19 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGIARTI000039767401", "@num": "1", "#text": "Arrêté du 19 décembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGITEXT000043018762", "#text": "Arrêté du 28 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000043018772", "@num": "1", "#text": "Arrêté du 28 décembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "#text": "CGI 417, 417 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000033481020", "@num": "59", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535305", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@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": "LEGIARTI000006304764", "@num": "406 quinquies", "#text": "Code général des impôts, CGI. - art. 406 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020786757", "@num": "50 septies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025013373", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197286", "@fin": "2025-07-01", "#text": "1° : Tarifs", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191703", "@fin": "2025-07-01", "#text": "II : Droit de consommation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179694", "@fin": "2025-07-01", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000006305036", "@fin": "2002-01-01", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305037", "@fin": "2008-12-19", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950367", "@fin": "2009-04-10", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549056", "@fin": "2010-05-01", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201618", "@fin": "2010-11-21", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024144869", "@fin": "2011-12-23", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2010-11-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013552", "@fin": "2013-06-07", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517879", "@fin": "2014-05-30", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042571", "@fin": "2015-06-06", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701183", "@fin": "2015-10-09", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283691", "@fin": "2016-06-13", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701464", "@fin": "2018-06-23", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100309", "@fin": "2019-06-08", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686949", "@fin": "2020-07-25", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159920", "@fin": "2021-06-12", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662359", "@fin": "2022-01-01", "@num": "402 bis", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les produits intermédiaires supportent un droit de consommation dont le tarif par hectolitre est fixé à :
\n
350 F pour les vins doux naturels et les vins de liqueur mentionnés aux articles 417 et 417 bis ;
\n
1.400 F pour les autres produits (1).
\n
(1) Tarifs applicables à compter du 1er juillet 1993.
\n
" } }, "LEGIARTI000006305037": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "402 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-19", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006305037", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305037.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0402ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716530", "@num": "7", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 7 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030081773", "@num": "1", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958520", "@nortexte": "FCPD1430505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000031729784", "#text": "Arrêté du 18 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGIARTI000031729796", "@num": "1", "#text": "Arrêté du 18 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000033480080", "#text": "Décret n°2016-1585 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478102", "@nortexte": "ECFD1612059D", "@numtexte": "2016-1585", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000041828324", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041828335", "@num": "1", "#text": "Arrêté du 27 décembre 2016 - 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art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGITEXT000046681801", "#text": "Arrêté du 10 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGIARTI000046681815", "@num": "1", "#text": "Arrêté du 10 décembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGITEXT000039767387", "#text": "Arrêté du 19 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGIARTI000039767401", "@num": "1", "#text": "Arrêté du 19 décembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGITEXT000043018762", "#text": "Arrêté du 28 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000043018772", "@num": "1", "#text": "Arrêté du 28 décembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "#text": "CGI 417, 417 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000033481020", "@num": "59", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535305", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@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": "LEGIARTI000006304764", "@num": "406 quinquies", "#text": "Code général des impôts, CGI. - art. 406 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020786757", "@num": "50 septies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025013373", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197286", "@fin": "2025-07-01", "#text": "1° : Tarifs", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191703", "@fin": "2025-07-01", "#text": "II : Droit de consommation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179694", "@fin": "2025-07-01", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000006305036", "@fin": "2002-01-01", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305037", "@fin": "2008-12-19", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950367", "@fin": "2009-04-10", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549056", "@fin": "2010-05-01", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201618", "@fin": "2010-11-21", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024144869", "@fin": "2011-12-23", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2010-11-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013552", "@fin": "2013-06-07", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517879", "@fin": "2014-05-30", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042571", "@fin": "2015-06-06", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701183", "@fin": "2015-10-09", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283691", "@fin": "2016-06-13", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701464", "@fin": "2018-06-23", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100309", "@fin": "2019-06-08", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686949", "@fin": "2020-07-25", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159920", "@fin": "2021-06-12", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662359", "@fin": "2022-01-01", "@num": "402 bis", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les produits intermédiaires supportent un droit de consommation dont le tarif par hectolitre est fixé à :
\n
54 euros pour les vins doux naturels et les vins de liqueur mentionnés aux articles 417 et 417 bis ;
\n
214 euros pour les autres produits.
" } }, "LEGIARTI000006309835": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1979-03-11", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309835", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309835.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0403AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100303", "@fin": "2019-06-08", "@num": "403", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686944", "@fin": "2020-07-25", "@num": "403", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159915", "@fin": "2020-12-31", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915199", "@fin": "2021-06-12", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662364", "@fin": "2022-01-01", "@num": "403", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En dehors de l'allocation en franchise de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé à (1) :
\n
1° et 2° (Abrogés);
\n
3° 1.790 F pour les quantités utilisées à la préparation des vins mousseux et de vins doux naturels soumis au régime fiscal des vins;
\n
4° 3.100 F pour les rhums et les crèmes de cassis;
\n
5° 4.270 F pour tous les autres produits à l'exception des produits de parfumerie et de toilette et des autres produits à base d'alcool mentionnés à l'article 406-A-3° et 4°.
\n
A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
\n
1) Tarifs applicables à compter du 1er février 1979.
\n
" } }, "LEGIARTI000006309836": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1981-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309836", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309836.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0403AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000337222", "#text": "Décret 79-200 1979-03-05 ART. 4 JORF 11 MARS 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000337222", "@numtexte": "79-200", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-05" }, { "@id": "JORFTEXT000000339460", "#text": "LOI 80-1094 1980-12-30 ART. 3 II 1, ART. 13 I 3, II FINANCES POUR 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000339460", "#text": "LOI 80-1094 1980-12-30 ART. 3 II, V, ART. 13 I, II, V JORF 31 DECEMBRE 1980 date d'entrée en vigueur 1 JANVIER 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006273367", "@num": "13", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 13 (P) JORF 31 DECEMBRE 1980 date d'entrée en vigueur 1 JANVIER 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006273358", "@num": "3", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 3 (P) JORF 31 DECEMBRE 1980 date d'entrée en vigueur 1 JANVIER 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000020129758", "#text": "Arrêté du 29 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020019337", "@nortexte": "BCFD0831368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "LEGIARTI000021235472", "@num": "1", "#text": "Arrêté du 19 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021234646", "@nortexte": "BCFD0924662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000024768587", "@num": "9", "#text": "Arrêté du 7 novembre 2011 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024768030", "@nortexte": "EFII1130250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-07" }, { "@id": "LEGIARTI000025085072", "@num": "1", "#text": "Arrêté du 22 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055928", "@nortexte": "BCRD1135233A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGITEXT000026834514", "#text": "Arrêté du 15 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGIARTI000026834518", "@num": "1", "#text": "Arrêté du 15 décembre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447186", "@num": "1", "#text": "Arrêté du 29 décembre 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030081773", "@num": "1", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958520", "@nortexte": "FCPD1430505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000031729784", "#text": "Arrêté du 18 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGIARTI000031729796", "@num": "1", "#text": "Arrêté du 18 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000033480080", "#text": "Décret n°2016-1585 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478102", "@nortexte": "ECFD1612059D", "@numtexte": "2016-1585", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000041828324", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041828335", "@num": "1", "#text": "Arrêté du 27 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000046681726", "#text": "Arrêté du 15 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034517739", "@nortexte": "ECFD1706752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-15" }, { "@id": "LEGITEXT000041869596", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000046681791", "@num": "1", "#text": "Arrêté du 22 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000046681769", "#text": "Arrêté du 5 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036437780", "@nortexte": "CPAD1800162A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-05" }, { "@id": "LEGITEXT000046681801", "#text": "Arrêté du 10 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGIARTI000046681815", "@num": "1", "#text": "Arrêté du 10 décembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGITEXT000039767387", "#text": "Arrêté du 19 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGIARTI000039767401", "@num": "1", "#text": "Arrêté du 19 décembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGITEXT000043018762", "#text": "Arrêté du 28 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000043018772", "@num": "1", "#text": "Arrêté du 28 décembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "#text": "CGI 360", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 406 A II 1°, 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 406 A III 1°, 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 417", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000047383297", "@num": "125", "#text": "LOI n°2020-1525 du 7 décembre 2020 - art. 125 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042619877", "@nortexte": "ECOX1935404L", "@numtexte": "2020-1525", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-07" }, { "@id": "LEGIARTI000048639492", "@num": "L441-11", "#text": "Code de commerce - art. L441-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034182772", "@num": "L443-1", "#text": "Code de commerce - art. L443-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750867", "@num": "L914-2", "#text": "Code de commerce - art. L914-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750861", "@num": "L924-6", "#text": "Code de commerce - art. L924-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750816", "@num": "L954-7", "#text": "Code de commerce - art. L954-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481020", "@num": "59", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948748", "@num": "1698 C", "#text": "Code général des impôts, CGI. - art. 1698 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535305", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535200", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@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": "LEGIARTI000025075724", "@num": "317", "#text": "Code général des impôts, CGI. - art. 317 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304764", "@num": "406 quinquies", "#text": "Code général des impôts, CGI. - art. 406 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298918", "@num": "169-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 169-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032694368", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805640", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701309", "@num": "L732-58", "#text": "Code rural et de la pêche maritime - art. L732-58 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1930-01-31", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162832", "@fin": "1988-12-30", "#text": "ALCOOLS.", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", 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En dehors de l'allocation en franchise de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé :
\n
I. A compter du 1er février 1982, à :
\n
1° 2.355 F pour les quantités ajoutées pour la préparation des vins mousseux et des vins doux naturels mentionnés à l'article 417 ;
\n
2° 4.075 F pour les rhums, à l'exclusion des rhums légers, et pour les crèmes de cassis ;
\n
3° 6.285 F pour les apéritifs à base de vin, les vermouths et les vins de liqueur et assimilés ;
\n
4° 7.655 F pour tous les autres produits à l'exception de ceux mentionnés à l'article 406 A-II-1° et 2°.
\n
II. Pour la période du 1er février 1981 au 31 janvier 1982, les droits sont portés ou ramenés à (1) :
\n
1° 2.395 F pour les quantités ajoutées pour la préparation des vins mousseux et des vins doux naturels mentionnés à l'article 417 ;
\n
2° 4.150 F pour les rhums, à l'exclusion des rhums légers, et pour les crèmes de cassis ;
\n
3° 6.400 F pour les apéritifs à base de vin, les vermouths et les vins de liqueur et assimilés ;
\n
4° 8.220 F pour les boissons alcooliques provenant de la distillation des céréales et les spiritueux vendus sous la même dénomination que ces boissons, à l'exception des genièvres produits dans les conditions prévues par l'article 360 et des genièvres importés, ainsi que pour les apéritifs à l'exception des apéritifs à base de vin définis par le décret du 31 janvier 1930 ;
\n
Pour l'application de ce tarif sont considérés comme apéritifs à condition qu'ils titrent au moins 18 % volumique et qu'ils contiennent plus d'un demi-gramme d'essence par litre, les spiritueux anisés renfermant moins de 400 grammes de sucre par litre, les bitters, amers, goudrons, gentianes et tous produits similaires dont la teneur en sucre est inférieure à 200 grammes par litre.
\n
5° 6.635 F pour tous les autres produits à l'exception de ceux mentionnés à l'article 406 A-III-1° et 2°.
\n
III. Le droit de consommation prévu au titre II est réduit, le cas échéant, à concurrence du droit de fabrication liquidé sur le même produit.
\n
\n
IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
\n
\n
(1) Compte tenu de l'intégration des surtaxes prévues aux articles 3-II-1 et 13-I-3 de la loi de finances pour 1981, n° 80-1094 du 30 décembre 1980 et des dispositions de l'article 13-II de la même loi.
\n
" } }, "LEGIARTI000006309837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309837", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309837.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0403AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 37 II, ART. 38 I, II 1, 3 FINANCES POUR 1982 JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 38 II 2 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006273510", "@num": "37", "#text": "Loi n°81-1160 du 30 décembre 1981 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000033480080", "#text": "Décret n°2016-1585 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478102", "@nortexte": "ECFD1612059D", "@numtexte": "2016-1585", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000041828324", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041828335", "@num": "1", "#text": "Arrêté du 27 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000046681726", "#text": "Arrêté du 15 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034517739", "@nortexte": "ECFD1706752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-15" }, { "@id": "LEGITEXT000041869596", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000046681791", "@num": "1", "#text": "Arrêté du 22 décembre 2017 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGITEXT000043018762", "#text": "Arrêté du 28 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000043018772", "@num": "1", "#text": "Arrêté du 28 décembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "#text": "CGI 360", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 406 A II 1°, 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 417 Bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000047383297", "@num": "125", "#text": "LOI n°2020-1525 du 7 décembre 2020 - art. 125 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042619877", "@nortexte": "ECOX1935404L", "@numtexte": "2020-1525", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-07" }, { "@id": "LEGIARTI000048639492", "@num": "L441-11", "#text": "Code de commerce - art. L441-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034182772", "@num": "L443-1", "#text": "Code de commerce - art. L443-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750867", "@num": "L914-2", "#text": "Code de commerce - art. L914-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750861", "@num": "L924-6", "#text": "Code de commerce - art. L924-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750816", "@num": "L954-7", "#text": "Code de commerce - art. L954-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481020", "@num": "59", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948748", "@num": "1698 C", "#text": "Code général des impôts, CGI. - art. 1698 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535305", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535200", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@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": "LEGIARTI000025075724", "@num": "317", "#text": "Code général des impôts, CGI. - art. 317 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304764", "@num": "406 quinquies", "#text": "Code général des impôts, CGI. - art. 406 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298918", "@num": "169-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 169-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032694368", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805640", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701309", "@num": "L732-58", "#text": "Code rural et de la pêche maritime - art. L732-58 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1930-01-31", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162832", "@fin": "1988-12-30", "#text": "ALCOOLS.", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048263011", "@fin": "1953-07-11", "@num": "403", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049460849", "@fin": "1954-08-15", "@num": "403", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049581732", "@fin": "1979-07-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309835", "@fin": "1979-03-11", "@num": "403", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309836", "@fin": "1982-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1981-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309837", "@fin": "1983-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309838", "@fin": "1987-02-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309839", "@fin": "1987-02-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309840", "@fin": "1989-12-30", "@num": "403", "@etat": "MODIFIE", "@debut": "1987-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309841", "@fin": "1990-12-30", "@num": "403", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309842", "@fin": "1993-02-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309843", "@fin": "1993-08-18", "@num": "403", "@etat": "MODIFIE", "@debut": "1993-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309844", "@fin": "1996-05-12", "@num": "403", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309845", "@fin": "1997-04-11", "@num": "403", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309846", "@fin": "1999-03-31", "@num": "403", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309847", "@fin": "2002-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309848", "@fin": "2002-12-31", "@num": "403", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309849", "@fin": "2007-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029994", "@fin": "2008-12-19", "@num": "403", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950363", "@fin": "2009-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052376", "@fin": "2009-04-10", "@num": "403", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549052", "@fin": "2010-05-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201611", "@fin": "2010-11-21", "@num": "403", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024144889", "@fin": "2011-12-23", "@num": "403", "@etat": "MODIFIE", "@debut": "2010-11-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013547", "@fin": "2012-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025174395", "@fin": "2012-05-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516104", "@fin": "2013-01-01", "@num": "403", "@etat": 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"2018-06-23", "@num": "403", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100303", "@fin": "2019-06-08", "@num": "403", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686944", "@fin": "2020-07-25", "@num": "403", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159915", "@fin": "2020-12-31", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915199", "@fin": "2021-06-12", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662364", "@fin": "2022-01-01", "@num": "403", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En dehors de l'allocation en franchise de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé à (1) :
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I 1° 2.545 F pour les quantités ajoutées pour la préparation des vins mousseux, des vins doux naturels mentionnés à l'article 417 et des vins de liqueur visés à l'article 417 bis ;
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2° 4.405 F pour les rhums, à l'exclusion des rhums légers, et pour les crèmes de cassis ;
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3° 6.795 F pour les apéritifs à base de vin, les vermouths et les vins de liqueur et assimilés ;
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4° 7.655 F pour tous les autres produits à l'exception de ceux mentionnés à l'article 406 A-II-1° et 2°.
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II. Le tarif de 7.655 F prévu au I-4° est ramené à 7.015 F par hectolitre d'alcool pur, à compter du 1er février 1982 et jusqu'au 31 janvier 1983, pour les produits autres que :
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- les boissons alcooliques provenant de la distillation des céréales et les spiritueux vendus sous la même dénomination que ces boissons, à l'exception des genièvres produits dans les conditions prévues par l'article 360 et des genièvres importés ;
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- et les apéritifs à l'exception des apéritifs à base de vin définis par le décret du 31 janvier 1930.
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Pour l'application de ces dispositions, sont considérés comme apéritifs à condition qu'ils titrent au moins 18 % volumique et qu'il contiennent plus d'un demi-gramme d'essence par litre, les spiritueux anisés renfermant moins de 400 grammes de sucre par litre, les bitters, amers, goudrons, gentianes et tous produits similaires dont la teneur en sucre est inférieure à 200 grammes par litre.
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III. 1. Les tarifs prévus au I-4° et II sont réduits de 500 F par hectolitre d'alcool pur, pour les petits producteurs d'eaux-de-vie, à concurrence de 15 hl d'alcool pur, maximum, livrés dans l'année sur le marché intérieur.
\n
2. Sont considérés comme petits producteurs les exploitants dont la production totale est inférieure à 50 hl d'alcool pur par an ou qui, distillant et vendant eux-mêmes à la consommation le seul produit de leur récolte, exploitent une superficie inférieure à 12 hectares (2).
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IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
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(1) Tarifs applicables à compter du 1er février 1982.
\n
(2) Les petits producteurs ne livrant pas eux-mêmes à la consommation bénéficient, sous certaines conditions, d'un remboursement compensatoire de droit égal à 500 F par hectolitre d'alcool pur (loi 81-1160 du 30 décembre 1981, article 38 II 2, JO du 31 décembre 1981).
" } }, "LEGIARTI000006309838": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-02-01", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309838", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309838.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0403AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 38 II 2 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000503959", "#text": "LOI 82-1126 1982-12-29 ART. 19 FINANCES POUR 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006273731", "@num": "19", "#text": "Loi n°82-1126 du 29 décembre 1982 - 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En dehors de l'allocation en franchise de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé à :
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I 1° 2.545 F pour les quantités ajoutées pour la préparation des vins mousseux, des vins doux naturels mentionnés à l'article 417 et des vins de liqueur visés à l'article 417 bis ;
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2° 4.405 F pour les rhums, à l'exclusion des rhums légers, et pour les crèmes de cassis ;
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3° 6.795 F pour les apéritifs à base de vin, les vermouths et les vins de liqueur et assimilés ;
\n
4° 7.655 F pour tous les autres produits à l'exception de ceux mentionnés à l'article 406 A-II-1° et 2°.
\n
II. (Périmé).
\n
\n
III. 1. Les tarifs prévus au I-4° sont réduits de 700 F par hectolitre d'alcool pur, pour les petits producteurs d'eaux-de-vie, à concurrence de 15 hl d'alcool pur, maximum, livrés dans l'année sur le marché intérieur.
\n
2. Sont considérés comme petits producteurs les exploitants dont la production totale est inférieure à 50 hl d'alcool pur par an ou qui, distillant et vendant eux-mêmes à la consommation le seul produit de leur récolte, exploitent une superficie inférieure à 12 hectares (1).
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IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
\n
\n
(1) Les petits producteurs ne livrant pas eux-mêmes à la consommation bénéficient, sous certaines conditions, d'un remboursement compensatoire de droit égal à 700 F par hectolitre d'alcool pur (loi 81-1160 du 30 décembre 1981, article 38 II 2 ; loi n° 82-1126 du 29 décembre 1982, art. 19).
\n
" } }, "LEGIARTI000006309839": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-02-01", "DATE_DEBUT": "1986-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309839", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309839.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0403AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 38 II 2 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000503959", "#text": "LOI 82-1126 1982-12-29 ART. 19 FINANCES POUR 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006274480", "@num": "64", "#text": "Loi n°85-1403 du 30 décembre 1985 - 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En dehors de l'allocation en franchise de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé à :
\n
I 1° 2.545 F pour les quantités ajoutées pour la préparation des vins mousseux, des vins doux naturels mentionnés à l'article 417 et des vins de liqueur visés à l'article 417 bis ;
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2° 4.405 F pour les rhums, à l'exclusion des rhums légers, et pour les crèmes de cassis ;
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3° 6.795 F pour les apéritifs à base de vin, de cidre ou de poiré, les vermouths et les vins de liqueur et assimilés ;
\n
4° 7.655 F pour tous les autres produits à l'exception de ceux mentionnés à l'article 406 A-II-1° et 2°.
\n
II. (Périmé).
\n
\n
III. 1. Les tarifs prévus au I-4° sont réduits de 700 F par hectolitre d'alcool pur, pour les petits producteurs d'eaux-de-vie, à concurrence de 15 hl d'alcool pur, maximum, livrés dans l'année sur le marché intérieur.
\n
2. Sont considérés comme petits producteurs les exploitants dont la production totale est inférieure à 50 hl d'alcool pur par an ou qui, distillant et vendant eux-mêmes à la consommation le seul produit de leur récolte, exploitent une superficie inférieure à 12 hectares (1).
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IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
\n
\n
(1) Les petits producteurs ne livrant pas eux-mêmes à la consommation bénéficient, sous certaines conditions, d'un remboursement compensatoire de droit égal à 700 F par hectolitre d'alcool pur (loi 81-1160 du 30 décembre 1981, article 38 II 2 ; loi n° 82-1126 du 29 décembre 1982, art. 19).
\n
" } }, "LEGIARTI000006309840": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1987-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309840", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309840.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0403AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 38 II 2 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000503959", "#text": "LOI 82-1126 1982-12-29 ART. 19 FINANCES POUR 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006274463", "@num": "20", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 20 (P) JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274779", "@num": "9", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 9 () JORF 31 décembre 1986 en vigueur le 1er février 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032207716", "@fin": "2016-06-13", "@num": "403", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701458", "@fin": "2018-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365466", "@fin": "2018-06-23", "@num": "403", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100303", "@fin": "2019-06-08", "@num": "403", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686944", "@fin": "2020-07-25", "@num": "403", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159915", "@fin": "2020-12-31", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915199", "@fin": "2021-06-12", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662364", "@fin": "2022-01-01", "@num": "403", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En dehors de l'allocation en franchise de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé à :
\n
I 1° 2.595 F pour les quantités ajoutées pour la préparation des vins mousseux, des vins doux naturels mentionnés à l'article 417 et des vins de liqueur visés à l'article 417 bis ;
\n
2° 4.495 F pour les rhums, à l'exclusion des rhums légers, et pour les crèmes de cassis ;
\n
3° 6.930 F pour les apéritifs à base de vin, de cidre ou de poiré, les vermouths et les vins de liqueur et assimilés ;
\n
4° 7.810 F pour tous les autres produits à l'exception de ceux mentionnés au II de l'article 406 A.
\n
II. (Périmé).
\n
\n
III. 1. Les tarifs prévus au I-4° sont réduits de 700 F par hectolitre d'alcool pur, pour les petits producteurs d'eaux-de-vie, à concurrence de 15 hl d'alcool pur, maximum, livrés dans l'année sur le marché intérieur.
\n
2. Sont considérés comme petits producteurs les exploitants dont la production totale est inférieure à 50 hl d'alcool pur par an ou qui, distillant et vendant eux-mêmes à la consommation le seul produit de leur récolte, exploitent une superficie inférieure à 12 hectares (1).
\n
IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
\n
\n
(1) Les petits producteurs ne livrant pas eux-mêmes à la consommation bénéficient, sous certaines conditions, d'un remboursement compensatoire de droit égal à 700 F par hectolitre d'alcool pur (loi 81-1160 du 30 décembre 1981, article 38 II 2 ; loi n° 82-1126 du 29 décembre 1982, art. 19).
\n
" } }, "LEGIARTI000006309841": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1989-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309841", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309841.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0403AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 art. 38 II 2 Finances pour 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000503959", "#text": "LOI 82-1126 1982-12-29 art. 19 Finances pour 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000700733", "#text": "Décret 86-208 1986-02-11", "@sens": "source", "@cidtexte": "JORFTEXT000000700733", "@numtexte": "86-208", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-11" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 33 II Finances pour 1990 JORF 30 décembre 1989, modification directe incorporée dans l'édition du 15 juin 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - 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L954-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481020", "@num": "59", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948748", "@num": "1698 C", "#text": "Code général des impôts, CGI. - art. 1698 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535305", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535200", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@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": "LEGIARTI000025075724", "@num": "317", "#text": "Code général des impôts, CGI. - art. 317 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304764", "@num": "406 quinquies", "#text": "Code général des impôts, CGI. - art. 406 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298918", "@num": "169-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 169-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032694368", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805640", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701309", "@num": "L732-58", "#text": "Code rural et de la pêche maritime - art. L732-58 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1930-01-31", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197461", "@fin": "1996-05-12", "#text": "Tarifs.", "@debut": "1987-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191671", "@fin": "1997-04-11", "#text": "II : Droit de consommation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179667", "@fin": "1997-04-11", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162587", "@fin": "1998-04-22", "#text": "Section I : Alcools", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147050", "@fin": "1998-04-22", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048263011", "@fin": "1953-07-11", "@num": "403", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": 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"403", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309845", "@fin": "1997-04-11", "@num": "403", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309846", "@fin": "1999-03-31", "@num": "403", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309847", "@fin": "2002-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309848", "@fin": "2002-12-31", "@num": "403", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309849", "@fin": "2007-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013547", "@fin": "2012-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025174395", "@fin": "2012-05-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516104", "@fin": "2013-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2012-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517873", "@fin": "2014-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448855", "@fin": "2015-06-06", "@num": "403", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701167", "@fin": "2016-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032207716", "@fin": "2016-06-13", "@num": "403", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701458", "@fin": "2018-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365466", "@fin": "2018-06-23", "@num": "403", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100303", "@fin": "2019-06-08", "@num": "403", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686944", "@fin": "2020-07-25", "@num": "403", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159915", "@fin": "2020-12-31", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915199", "@fin": "2021-06-12", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662364", "@fin": "2022-01-01", "@num": "403", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "En dehors de l'allocation en franchise de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé à :
\n I 1° 2.595 F pour les quantités ajoutées pour la préparation des vins mousseux, des vins doux naturels mentionnés à l'article 417 et des vins de liqueur visés à l'article 417 bis ; 2° 4.495 F pour les rhums originaires et en provenance des départements d'outre-mer contenant plus de 225 grammes d'élements volatils autres que l'alcool par hectolitre d'alcool à 100 p. 100 vol ;
\n 3° 6.930 F pour les apéritifs à base de vin, de cidre ou de poiré, les vermouths et les vins de liqueur et assimilés (1) ; 4° 7.810 F pour tous les autres produits à l'exception de ceux mentionnés au II de l'article 406 A.
\n
II. (Périmé).
\n
\n
III. 1. Les tarifs prévus au I-4° sont réduits de 700 F par hectolitre d'alcool pur, pour les petits producteurs d'eaux-de-vie, à concurrence de 15 hl d'alcool pur, maximum, livrés dans l'année sur le marché intérieur.
\n
2. Sont considérés comme petits producteurs les exploitants dont la production totale est inférieure à 50 hl d'alcool pur par an ou qui, distillant et vendant eux-mêmes à la consommation le seul produit de leur récolte, exploitent une superficie inférieure à 12 hectares (2).
\n
IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
\n
\n
(1) La définition des apéritifs à base de cidre ou de poiré est donnée par le décret n° 86-208 du 11 février 1986 (JO du 16).
\n
(2) Les petits producteurs ne livrant pas eux-mêmes à la consommation bénéficient, sous certaines conditions, d'un remboursement compensatoire de droit égal à 700 F par hectolitre d'alcool pur (loi 81-1160 du 30 décembre 1981, article 38 II 2 ; loi n° 82-1126 du 29 décembre 1982, art. 19).
" } }, "LEGIARTI000006309842": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-02-01", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309842", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309842.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0403AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000700733", "#text": "Décret 86-208 1986-02-11", "@sens": "source", "@cidtexte": "JORFTEXT000000700733", "@numtexte": "86-208", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-11" }, { "@id": "LEGIARTI000006317981", "@num": "29", "#text": "Loi - art. 29 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000178406", "#text": "Loi 92-1376 1992-12-30 art. 34 Finances pour 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000020129758", "#text": "Arrêté du 29 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020019337", "@nortexte": "BCFD0831368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "LEGIARTI000021235472", "@num": "1", "#text": "Arrêté du 19 octobre 2009 - 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"MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915199", "@fin": "2021-06-12", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662364", "@fin": "2022-01-01", "@num": "403", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En dehors de l'allocation en franchise de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé à :
\n
I 1° 2.595 F pour les quantités ajoutées pour la préparation des vins mousseux, des vins doux naturels mentionnés à l'article 417 et des vins de liqueur visés à l'article 417 bis ;
\n
2° 4.495 F pour les rhums originaires et en provenance des départements d'outre-mer contenant plus de 225 grammes d'élements volatils autres que l'alcool par hectolitre d'alcool à 100 p. 100 vol ;
\n
3° 6.930 F pour les apéritifs à base de vin, de cidre ou de poiré, les vermouths et les vins de liqueur et assimilés (1) ;
\n
4° 7.810 F pour tous les autres produits à l'exception de ceux mentionnés au II de l'article 406 A.
\n
II. (Périmé).
\n
\n
III. (Abrogé) ;
\n
\n
IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
\n
\n
(1) La définition des apéritifs à base de cidre ou de poiré est donnée par le décret n° 86-208 du 11 février 1986 (JO du 16).
\n
" } }, "LEGIARTI000006309843": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1993-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309843", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309843.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0403AAXXXXXAI" } }, "NOTA": { "CONTENU": "
NOTA : Ces dispositions s'appliquent à compter du 1er février 1993.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000700733", "#text": "Décret 86-208 1986-02-11", "@sens": "source", "@cidtexte": "JORFTEXT000000700733", "@numtexte": "86-208", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-11" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000178406", "#text": "Loi 92-1376 1992-12-30 art. 34 Finances pour 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318703", "@num": "32", "#text": "Loi - art. 32 (V) JORF 5 janvier 1993 en vigueur le 1er février 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 32 XIII Finances rectificative pour 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000020129758", "#text": "Arrêté du 29 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020019337", "@nortexte": "BCFD0831368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "LEGIARTI000021235472", "@num": "1", "#text": "Arrêté du 19 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021234646", "@nortexte": "BCFD0924662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000024768587", "@num": "9", "#text": "Arrêté du 7 novembre 2011 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024768030", "@nortexte": "EFII1130250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-07" }, { "@id": "LEGIARTI000025085072", "@num": "1", "#text": "Arrêté du 22 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055928", "@nortexte": "BCRD1135233A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGITEXT000026834514", "#text": "Arrêté du 15 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGIARTI000026834518", "@num": "1", "#text": "Arrêté du 15 décembre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447186", "@num": "1", "#text": "Arrêté du 29 décembre 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030081773", "@num": "1", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958520", "@nortexte": "FCPD1430505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000031729784", "#text": "Arrêté du 18 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGIARTI000031729796", "@num": "1", "#text": "Arrêté du 18 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000033480080", "#text": "Décret n°2016-1585 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478102", "@nortexte": "ECFD1612059D", "@numtexte": "2016-1585", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000041828324", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041828335", "@num": "1", "#text": "Arrêté du 27 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000046681726", "#text": "Arrêté du 15 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034517739", "@nortexte": "ECFD1706752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-15" }, { "@id": "LEGITEXT000041869596", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000046681791", "@num": "1", "#text": "Arrêté du 22 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000046681769", "#text": "Arrêté du 5 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036437780", "@nortexte": "CPAD1800162A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-05" }, { "@id": "LEGITEXT000046681801", "#text": "Arrêté du 10 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGIARTI000046681815", "@num": "1", "#text": "Arrêté du 10 décembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGITEXT000039767387", "#text": "Arrêté du 19 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGIARTI000039767401", "@num": "1", "#text": "Arrêté du 19 décembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGITEXT000043018762", "#text": "Arrêté du 28 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000043018772", "@num": "1", "#text": "Arrêté du 28 décembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "#text": "CGI 406 A II 1°, 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 417 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000047383297", "@num": "125", "#text": "LOI n°2020-1525 du 7 décembre 2020 - art. 125 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042619877", "@nortexte": "ECOX1935404L", "@numtexte": "2020-1525", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-07" }, { "@id": "LEGIARTI000048639492", "@num": "L441-11", "#text": "Code de commerce - art. L441-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034182772", "@num": "L443-1", "#text": "Code de commerce - art. L443-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750867", "@num": "L914-2", "#text": "Code de commerce - art. L914-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750861", "@num": "L924-6", "#text": "Code de commerce - art. L924-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750816", "@num": "L954-7", "#text": "Code de commerce - art. L954-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481020", "@num": "59", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948748", "@num": "1698 C", "#text": "Code général des impôts, CGI. - art. 1698 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535305", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535200", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@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": "LEGIARTI000025075724", "@num": "317", "#text": "Code général des impôts, CGI. - art. 317 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304764", "@num": "406 quinquies", "#text": "Code général des impôts, CGI. - art. 406 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298918", "@num": "169-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 169-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032694368", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805640", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701309", "@num": "L732-58", "#text": "Code rural et de la pêche maritime - art. L732-58 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modifications directes incorporées dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Règlement 1576-89 art. 1er Conseil CEE", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197461", "@fin": "1996-05-12", "#text": "Tarifs.", "@debut": "1987-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191671", "@fin": "1997-04-11", "#text": "II : Droit de consommation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179667", "@fin": "1997-04-11", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162587", "@fin": "1998-04-22", "#text": "Section I : Alcools", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147050", "@fin": "1998-04-22", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { 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En dehors de l'allocation en franchise de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé à :
\n
I. 1° 4.495 F pour le rhum tel qu'il est défini à l'article 1er, paragraphe 4, point a, du règlement (C.E.E.) n° 1576-89 du Conseil des communautés européennes, et produit à partir de canne à sucre récoltée sur le lieu de fabrication au sens de l'article 1er, paragraphe 3, point l, dudit règlement, ayant une teneur en substances volatiles autres que les alcools éthylique et méthylique égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 p. 100 vol.
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2° 7.810 F pour les autres produits à l'exception de ceux mentionnés à l'article 406 A.
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Toutefois, les crèmes de cassis supportent par hectolitre d'alcool pur, un droit de consommation de 5.600 F du 1er février au 31 décembre 1993 et de 6.700 F du 1er janvier au 31 décembre 1994.
\n
II. (Périmé).
\n
\n
III. (Abrogé) ;
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\n
IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
\n
\n
(1) La définition des apéritifs à base de cidre ou de poiré est donnée par le décret n° 86-208 du 11 février 1986 (JO du 16).
\n
" } }, "LEGIARTI000006309844": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006309844", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309844.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0403AAXXXXXAJ" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000700733", "#text": "Décret 86-208 1986-02-11", "@sens": "source", "@cidtexte": "JORFTEXT000000700733", "@numtexte": "86-208", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-11" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000509320", "#text": "Loi 93-859 1993-06-22 art. 7 II III IV Finances rectificative pour 1993 JORF 23 juin 1993 en vigueur le 1er juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - 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En dehors de l'allocation en franchise de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé à :
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I. 1° 5.215 F pour le rhum tel qu'il est défini à l'article 1er, paragraphe 4, point a, du règlement (C.E.E.) n° 1576-89 du Conseil des communautés européennes, et produit à partir de canne à sucre récoltée sur le lieu de fabrication au sens de l'article 1er, paragraphe 3, point l, dudit règlement, ayant une teneur en substances volatiles autres que les alcools éthylique et méthylique égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 p. 100 vol.
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2° 9.060 F pour les autres produits à l'exception de ceux mentionnés à l'article 406 A.
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Toutefois, les crèmes de cassis supportent par hectolitre d'alcool pur, un droit de consommation de 5.600 F du 1er février au 31 décembre 1993 et de 7.330 F du 1er janvier au 31 décembre 1994.
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II. (Périmé).
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III. (Abrogé) ;
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IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
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(1) La définition des apéritifs à base de cidre ou de poiré est donnée par le décret n° 86-208 du 11 février 1986 (JO du 16).
\n
" } }, "LEGIARTI000006309845": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006309845", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309845.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0403AAXXXXXAK" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006319493", "@num": "22", "#text": "Loi - art. 22 (V) JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "JORFTEXT000000745674", "#text": "Décret 96-900 1996-10-14 JORF 16 octobre", "@sens": "source", "@cidtexte": "JORFTEXT000000745674", "@nortexte": "ECOD9670004D", "@numtexte": "96-900", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-14" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - 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En dehors de l'allocation en franchise de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé à :
\n
I. 1° 5.215 F ((dans la limite de 90000 hectolitres d'alcool pur par an)) (M) pour le rhum tel qu'il est défini à l'article 1er, paragraphe 4, point a, du règlement (C.E.E.) n° 1576-89 du Conseil des communautés européennes, et produit ((dans les départements d'outre-mer)) (M) à partir de canne à sucre récoltée sur le lieu de fabrication au sens de l'article 1er, paragraphe 3, point l, dudit règlement, ayant une teneur en substances volatiles autres que les alcools éthylique et méthylique égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 p. 100 vol.
\n
((Un décret détermine les modalités d'application du premier alinéa)) (M).
\n
2° 9.060 F pour les autres produits à l'exception de ceux mentionnés à l'article 406 A.
\n
II. (Périmé).
\n
\n
III. (Abrogé) ;
\n
\n
IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
\n
\n
(M) Modification de la loi. Ces dispositions entrent en vigueur à compter du 1er janvier 1996.
\n
Voir le décret 96-900 du 14 octobre 1996, JORF 16 octobre.
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En dehors de l'allocation en franchise de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé à :
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I. 1° ((5.474 F)) (M) dans la limite de 90000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini à l'article 1er, paragraphe 4, point a, du règlement (C.E.E.) n° 1576-89 du Conseil des communautés européennes, et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de fabrication au sens de l'article 1er, paragraphe 3, point l, dudit règlement, ayant une teneur en substances volatiles autres que les alcools éthylique et méthylique égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 p. 100 vol.
\n
Un décret détermine les modalités d'application du premier alinéa.
\n
2° ((9.510 F)) (M) pour les autres produits à l'exception de ceux mentionnés à l'article 406 A.
\n
II. (Périmé).
\n
\n
III. (Abrogé) ;
\n
\n
IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
\n
\n
(M) Modification. Ces dispositions entrent en vigueur le 1er janvier 1997.
\n
" } }, "LEGIARTI000006309847": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309847", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309847.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0403AAXXXXXAM" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - 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L441-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034182772", "@num": "L443-1", "#text": "Code de commerce - art. L443-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750867", "@num": "L914-2", "#text": "Code de commerce - art. L914-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750861", "@num": "L924-6", "#text": "Code de commerce - art. L924-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750816", "@num": "L954-7", "#text": "Code de commerce - art. L954-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481020", "@num": "59", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948748", "@num": "1698 C", "#text": "Code général des impôts, CGI. - art. 1698 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535305", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535200", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@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": "LEGIARTI000025075724", "@num": "317", "#text": "Code général des impôts, CGI. - art. 317 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304764", "@num": "406 quinquies", "#text": "Code général des impôts, CGI. - art. 406 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298918", "@num": "169-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 169-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032694368", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805640", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701309", "@num": "L732-58", "#text": "Code rural et de la pêche maritime - art. L732-58 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Règlement CEE 1576/89 1989-05-29 art. 1 (Conseil)", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197286", "@fin": "2025-07-01", "#text": "1° : Tarifs", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191703", "@fin": "2025-07-01", "#text": "II : Droit de consommation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179694", "@fin": "2025-07-01", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000048263011", "@fin": "1953-07-11", "@num": "403", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049460849", "@fin": "1954-08-15", "@num": "403", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049581732", "@fin": "1979-07-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309835", "@fin": "1979-03-11", "@num": "403", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309836", "@fin": "1982-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1981-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309837", "@fin": "1983-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309838", "@fin": "1987-02-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309839", "@fin": "1987-02-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309840", "@fin": "1989-12-30", "@num": "403", "@etat": "MODIFIE", "@debut": "1987-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309841", "@fin": "1990-12-30", "@num": "403", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309842", "@fin": "1993-02-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309843", "@fin": "1993-08-18", "@num": "403", "@etat": "MODIFIE", "@debut": "1993-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309844", "@fin": "1996-05-12", "@num": "403", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309845", "@fin": "1997-04-11", "@num": "403", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309846", "@fin": "1999-03-31", "@num": "403", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309847", "@fin": "2002-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309848", "@fin": "2002-12-31", "@num": "403", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309849", "@fin": "2007-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029994", "@fin": "2008-12-19", "@num": "403", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950363", "@fin": "2009-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052376", "@fin": "2009-04-10", "@num": "403", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549052", "@fin": "2010-05-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201611", "@fin": "2010-11-21", "@num": "403", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024144889", "@fin": "2011-12-23", "@num": "403", "@etat": "MODIFIE", "@debut": "2010-11-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013547", "@fin": "2012-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025174395", "@fin": "2012-05-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516104", "@fin": "2013-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2012-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517873", "@fin": "2014-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448855", "@fin": "2015-06-06", "@num": "403", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701167", "@fin": "2016-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032207716", "@fin": "2016-06-13", "@num": "403", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701458", "@fin": "2018-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365466", "@fin": "2018-06-23", "@num": "403", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100303", "@fin": "2019-06-08", "@num": "403", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686944", "@fin": "2020-07-25", "@num": "403", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159915", "@fin": "2020-12-31", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915199", "@fin": "2021-06-12", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662364", "@fin": "2022-01-01", "@num": "403", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En dehors de l'allocation en franchise de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé à :
\n
I. 1° 5.474 F dans la limite de 90000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini à l'article 1er, paragraphe 4, point a, du règlement (CEE) n° 1576-89 du Conseil des communautés européennes, et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de fabrication au sens de l'article 1er, paragraphe 3, point l, dudit règlement, ayant une teneur en substances volatiles autres que les alcools éthylique et méthylique égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 p. 100 vol.
\n
Un décret détermine les modalités d'application du premier alinéa.
\n
2° 9.510 F pour les autres produits ;
\n
II. (Périmé).
\n
\n
III. (Abrogé) ;
\n
\n
IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
\n
" } }, "LEGIARTI000006309848": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309848", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309848.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0403AAXXXXXAN" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 169-0 A de l'annexe III.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716519", "@num": "6", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 6 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716530", "@num": "7", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 7 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000020129758", "#text": "Arrêté du 29 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020019337", "@nortexte": "BCFD0831368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "LEGIARTI000021235472", "@num": "1", "#text": "Arrêté du 19 octobre 2009 - 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159915", "@fin": "2020-12-31", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915199", "@fin": "2021-06-12", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662364", "@fin": "2022-01-01", "@num": "403", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En dehors de l'allocation en franchise de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé à :
\n
I. 1° 835 euros dans la limite de 90 000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini à l'article 1er, paragraphe 4, point a, du règlement (CEE) n° 1576-89 du Conseil des communautés européennes, et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de fabrication au sens de l'article 1er, paragraphe 3, point 1, dudit règlement, ayant une teneur en substances volatiles autres que les alcools éthylique et méthylique égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 p. 100 vol.
\n
Un décret détermine les modalités d'application du premier alinéa (1).
\n
2° 1 450 euros pour les autres produits.
\n
II. (Périmé).
\n
III. (Abrogé).
\n
IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
\n
\n
II. (Périmé).
\n
\n
III. (Abrogé).
\n
\n
IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
\n
" } }, "LEGIARTI000006309849": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309849", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309849.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0403AAXXXXXAO" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 169-0 A de l'annexe III.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006321532", "@num": "107", "#text": "Loi - art. 107 () JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000020129758", "#text": "Arrêté du 29 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020019337", "@nortexte": "BCFD0831368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "LEGIARTI000021235472", "@num": "1", "#text": "Arrêté du 19 octobre 2009 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447186", "@num": "1", "#text": "Arrêté du 29 décembre 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030081773", "@num": "1", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958520", "@nortexte": "FCPD1430505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000031729784", "#text": "Arrêté du 18 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGIARTI000031729796", "@num": "1", "#text": "Arrêté du 18 décembre 2015 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "#text": "CGI 317", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000048639492", "@num": "L441-11", "#text": "Code de commerce - art. L441-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034182772", "@num": "L443-1", "#text": "Code de commerce - art. L443-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750867", "@num": "L914-2", "#text": "Code de commerce - art. L914-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750861", "@num": "L924-6", "#text": "Code de commerce - art. L924-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750816", "@num": "L954-7", "#text": "Code de commerce - art. L954-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481020", "@num": "59", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948748", "@num": "1698 C", "#text": "Code général des impôts, CGI. - art. 1698 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535305", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535200", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@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": "LEGIARTI000025075724", "@num": "317", "#text": "Code général des impôts, CGI. - art. 317 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304764", "@num": "406 quinquies", "#text": "Code général des impôts, CGI. - art. 406 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298918", "@num": "169-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 169-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032694368", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805640", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701309", "@num": "L732-58", "#text": "Code rural et de la pêche maritime - art. L732-58 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Règlement CEE 1576/89 1989-05-29 art. 1 (Conseil)", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197286", "@fin": "2025-07-01", "#text": "1° : Tarifs", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191703", "@fin": "2025-07-01", "#text": "II : Droit de consommation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179694", "@fin": "2025-07-01", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": 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En dehors de l'allocation en franchise ou de la réduction d'impôt mentionnées à l'article 317 de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé à :
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I. 1° 835 euros dans la limite de 90 000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini à l'article 1er, paragraphe 4, point a, du règlement (CEE) n° 1576-89 du Conseil des communautés européennes, et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de fabrication au sens de l'article 1er, paragraphe 3, point 1, dudit règlement, ayant une teneur en substances volatiles autres que les alcools éthylique et méthylique égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 p. 100 vol.
\n
Un décret détermine les modalités d'application du premier alinéa (1).
\n
2° 1 450 euros pour les autres produits.
\n
II. (Périmé).
\n
III. (Abrogé).
\n
IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
\n
" } }, "LEGIARTI000006320325": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "47", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1998-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006320325", "URL": "article/LEGI/ARTI/00/00/06/32/03/LEGIARTI000006320325.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJEXXXXXX047AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 Finances pour 1999, JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006294742", "@num": "289", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298913", "@num": "145", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - 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art. 1698-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313334", "@num": "1928", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1928 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309311", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304670", "@num": "302 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304738", "@num": "344 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 406 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304761", "@num": "406 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 406 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309857", "@num": "406 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 406 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305039", "@num": "406 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 406 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305040", "@num": "406 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 406 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304764", "@num": "406 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 406 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305063", "@num": "462 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 462 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305083", "@num": "490", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 490 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305086", "@num": "498", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 498 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304929", "@num": "563", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 563 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147522", "@fin": "2999-01-01", "#text": "B : Mesures fiscales", "@debut": "1998-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134138", "@fin": "2999-01-01", "#text": "I : Impôts et revenus autorisés", "@debut": "1998-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114757", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions relatives aux ressources", "@debut": "1998-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084609", "@fin": "2999-01-01", "#text": "Première partie : Conditions générales de l'équilibre financier", "@debut": "1998-12-31" } ] }, "@cid": "JORFTEXT000000209044", "@nor": "ECOX9800125L", "@num": "98-1266", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1999 (n° 98-1266 du 30 décembre 1998) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000209044", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 98-1266 du 30 décembre 1998 de finances pour 1999 (1)", "@debut": "1998-12-31", "@id_txt": "LEGITEXT000005627311", "@c_titre_court": "Loi n° 98-1266 du 30 décembre 1998" } ], "@date_publi": "1998-12-31", "@date_signature": "1998-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006320325", "@fin": "2999-01-01", "@num": "47", "@etat": "VIGUEUR", "@debut": "1998-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A. à C. Paragraphes modificateurs
\n
D. - Les dispositions du C sont applicables à compter du 1er octobre 1998.
" } }, "LEGIARTI000018029994": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-19", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018029994", "URL": "article/LEGI/ARTI/00/00/18/02/99/LEGIARTI000018029994.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2007-1824 du 25 décembre 2007, article 65-II : Les dispositions introduites par l'article 65-I de la loi n° 2007-1824 entrent en vigueur à compter du 1er janvier 2007.

(2) Voir l'article 169-0 A de l'annexe III.

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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021234646", "@nortexte": "BCFD0924662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000024768587", "@num": "9", "#text": "Arrêté du 7 novembre 2011 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024768030", "@nortexte": "EFII1130250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-07" }, { "@id": "LEGIARTI000025085072", "@num": "1", "#text": "Arrêté du 22 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055928", "@nortexte": "BCRD1135233A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGITEXT000026834514", "#text": "Arrêté du 15 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGIARTI000026834518", "@num": "1", "#text": "Arrêté du 15 décembre 2012 - 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En dehors de l'allocation en franchise ou de la réduction d'impôt mentionnées à l'article 317 de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé à :

I. 1° 835 euros dans la limite de 108 000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini à l'article 1er, paragraphe 4, point a, du règlement (CEE) n° 1576-89 du Conseil des communautés européennes, et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de fabrication au sens de l'article 1er, paragraphe 3, point 1, dudit règlement, ayant une teneur en substances volatiles autres que les alcools éthylique et méthylique égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 % vol (1).

Un décret détermine les modalités d'application du premier alinéa (2).

2° 1 450 euros pour les autres produits.

II. (Périmé).

III. (Abrogé).

IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.

" } }, "LEGIARTI000019950363": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2008-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000019950363", "URL": "article/LEGI/ARTI/00/00/19/95/03/LEGIARTI000019950363.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000019945364", "@num": "16", "#text": "LOI n°2008-1330\n du 17 décembre 2008 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000019942966", "@nortexte": "BCFX0823210L", "@numtexte": "2008-1330", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-17" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - 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Un décret détermine les modalités d'application du premier alinéa (2).

2° 1 450 euros pour les autres produits.

II. - Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Il est publié au Journal officiel par arrêté du ministre chargé du budget.

III. (Abrogé).

" } }, "LEGIARTI000019950367": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "402 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2008-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000019950367", "URL": "article/LEGI/ARTI/00/00/19/95/03/LEGIARTI000019950367.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019945364", "@num": "16", "#text": "LOI n°2008-1330\n du 17 décembre 2008 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000019942966", "@nortexte": "BCFX0823210L", "@numtexte": "2008-1330", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-17" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - 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Les produits intermédiaires supportent un droit de consommation dont le tarif par hectolitre est fixé à :

\n
\n

54 euros pour les vins doux naturels et les vins de liqueur mentionnés aux articles 417 et 417 bis ;

\n
\n

214 euros pour les autres produits.

Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq. Il est publié au Journal officiel par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000020052376": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020052376", "URL": "article/LEGI/ARTI/00/00/20/05/23/LEGIARTI000020052376.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000020129758", "#text": "Arrêté du 29 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020019337", "@nortexte": "BCFD0831368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "LEGIARTI000020042135", "@num": "70", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - 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I. 1° 835 € dans la limite de 108 000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini aux a et f du point 1 de l'annexe II au règlement (CE) n° 110 / 2008 du Parlement européen et du Conseil du 15 janvier 2008 concernant la définition, la désignation, la présentation, l'étiquetage et la protection des indications géographiques des boissons spiritueuses et abrogeant le règlement (CEE) n° 1576 / 89 du Conseil et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de production, ayant une teneur en substances volatiles égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 % vol.

Un décret détermine les modalités d'application du premier alinéa (2).

2° 1 450 euros pour les autres produits.

III. (Abrogé).

" } }, "LEGIARTI000020549052": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020549052", "URL": "article/LEGI/ARTI/00/00/20/54/90/LEGIARTI000020549052.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Modifications effectuées en conséquence de l'article 16-I [2°] de la loi n° 2008-1330 du 17 décembre 2008, de l'article 1er-II de l'arrêté du 19 décembre 2008 et de l'article 1er de l'arrêté du 29 décembre 2008.

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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000021235472", "@num": "1", "#text": "Arrêté du 19 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021234646", "@nortexte": "BCFD0924662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000024768587", "@num": "9", "#text": "Arrêté du 7 novembre 2011 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024768030", "@nortexte": "EFII1130250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-07" }, { "@id": "LEGIARTI000025085072", "@num": "1", "#text": "Arrêté du 22 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055928", "@nortexte": "BCRD1135233A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGITEXT000026834514", "#text": "Arrêté du 15 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGIARTI000026834518", "@num": "1", "#text": "Arrêté du 15 décembre 2012 - 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013547", "@fin": "2012-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025174395", "@fin": "2012-05-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516104", "@fin": "2013-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2012-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517873", "@fin": "2014-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448855", "@fin": "2015-06-06", "@num": "403", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701167", "@fin": "2016-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032207716", "@fin": "2016-06-13", "@num": "403", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701458", "@fin": "2018-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365466", "@fin": "2018-06-23", "@num": "403", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100303", "@fin": "2019-06-08", "@num": "403", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686944", "@fin": "2020-07-25", "@num": "403", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159915", "@fin": "2020-12-31", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915199", "@fin": "2021-06-12", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662364", "@fin": "2022-01-01", "@num": "403", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Un décret détermine les modalités d'application du premier alinéa (2).

2° 1 471,75 euros pour les autres produits.

III. (Abrogé).

" } }, "LEGIARTI000020549056": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "402 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020549056", "URL": "article/LEGI/ARTI/00/00/20/54/90/LEGIARTI000020549056.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 16-I [1°] de la loi n° 2008-1330 du 17 décembre 2008 et de l'article 1er-I de l'arrêté du 19 décembre 2008.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000020129758", "#text": "Arrêté du 29 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020019337", "@nortexte": "BCFD0831368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGITEXT000020602959", "#text": "Arrêté du 9 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020602627", "@nortexte": "BCFD0908454A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-09" }, { "@id": "LEGITEXT000021235468", "#text": "Arrêté du 19 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021234646", "@nortexte": "BCFD0924662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000021235472", "@num": "1", "#text": "Arrêté du 19 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021234646", "@nortexte": "BCFD0924662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-19" }, { "@id": "LEGITEXT000023111102", "#text": "Arrêté du 12 novembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023108659", "@nortexte": "BCRD1029105A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-12" }, { "@id": "LEGITEXT000025085068", "#text": "Arrêté du 22 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055928", "@nortexte": "BCRD1135233A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000026834518", "@num": "1", "#text": "Arrêté du 15 décembre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447186", "@num": "1", "#text": "Arrêté du 29 décembre 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030081773", "@num": "1", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958520", "@nortexte": "FCPD1430505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000031729784", "#text": "Arrêté du 18 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGIARTI000031729796", "@num": "1", "#text": "Arrêté du 18 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000033480080", "#text": "Décret n°2016-1585 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478102", "@nortexte": "ECFD1612059D", "@numtexte": "2016-1585", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000041828324", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041828335", "@num": "1", "#text": "Arrêté du 27 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000046681726", "#text": "Arrêté du 15 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034517739", "@nortexte": "ECFD1706752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-15" }, { "@id": "LEGITEXT000041869596", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000046681791", "@num": "1", "#text": "Arrêté du 22 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000046681769", "#text": "Arrêté du 5 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036437780", "@nortexte": "CPAD1800162A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-05" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGITEXT000046681801", "#text": "Arrêté du 10 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGIARTI000046681815", "@num": "1", "#text": "Arrêté du 10 décembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGITEXT000039767387", "#text": "Arrêté du 19 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGIARTI000039767401", "@num": "1", "#text": "Arrêté du 19 décembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGITEXT000043018762", "#text": "Arrêté du 28 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000043018772", "@num": "1", "#text": "Arrêté du 28 décembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000033481020", "@num": "59", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535305", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@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": "LEGIARTI000006304764", "@num": "406 quinquies", "#text": "Code général des impôts, CGI. - art. 406 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020786757", "@num": "50 septies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025013373", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197286", "@fin": "2025-07-01", "#text": "1° : Tarifs", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191703", "@fin": "2025-07-01", "#text": "II : Droit de consommation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179694", "@fin": "2025-07-01", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000006305036", "@fin": "2002-01-01", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305037", "@fin": "2008-12-19", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950367", "@fin": "2009-04-10", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549056", "@fin": "2010-05-01", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201618", "@fin": "2010-11-21", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024144869", "@fin": "2011-12-23", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2010-11-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013552", "@fin": "2013-06-07", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517879", "@fin": "2014-05-30", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042571", "@fin": "2015-06-06", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701183", "@fin": "2015-10-09", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283691", "@fin": "2016-06-13", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701464", "@fin": "2018-06-23", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100309", "@fin": "2019-06-08", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686949", "@fin": "2020-07-25", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159920", "@fin": "2021-06-12", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662359", "@fin": "2022-01-01", "@num": "402 bis", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les produits intermédiaires supportent un droit de consommation dont le tarif par hectolitre est fixé à :

54,81 euros pour les vins doux naturels et les vins de liqueur mentionnés aux articles 417 et 417 bis ;

217,21 euros pour les autres produits.

" } }, "LEGIARTI000022201611": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-11-21", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022201611", "URL": "article/LEGI/ARTI/00/00/22/20/16/LEGIARTI000022201611.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 16-I [2°] de la loi n° 2008-1330 du 17 décembre 2008, de l'article 1er-II de l'arrêté du 19 octobre 2009.

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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032207716", "@fin": "2016-06-13", "@num": "403", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701458", "@fin": "2018-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365466", "@fin": "2018-06-23", "@num": "403", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100303", "@fin": "2019-06-08", "@num": "403", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686944", "@fin": "2020-07-25", "@num": "403", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159915", "@fin": "2020-12-31", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915199", "@fin": "2021-06-12", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662364", "@fin": "2022-01-01", "@num": "403", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. 1° 858,38 € dans la limite de 108 000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini aux a et f du point 1 de l'annexe II au règlement (CE) n° 110 / 2008 du Parlement européen et du Conseil du 15 janvier 2008 concernant la définition, la désignation, la présentation, l'étiquetage et la protection des indications géographiques des boissons spiritueuses et abrogeant le règlement (CEE) n° 1576 / 89 du Conseil et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de production, ayant une teneur en substances volatiles égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 % vol.

Un décret détermine les modalités d'application du premier alinéa (2).

2° 1 512, 96 € pour les autres produits.

III. (Abrogé).

" } }, "LEGIARTI000022201618": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "402 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-11-21", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022201618", "URL": "article/LEGI/ARTI/00/00/22/20/16/LEGIARTI000022201618.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 16-I [1°] de la loi n° 2008-1330 du 17 décembre 2008 et de l'article 1er-I de l'arrêté du 19 octobre 2009.

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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021234646", "@nortexte": "BCFD0924662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000022169561", "@num": "1", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000023111102", "#text": "Arrêté du 12 novembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023108659", "@nortexte": "BCRD1029105A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-12" }, { "@id": "LEGITEXT000025085068", "#text": "Arrêté du 22 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055928", "@nortexte": "BCRD1135233A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000026834518", "@num": "1", "#text": "Arrêté du 15 décembre 2012 - 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Les produits intermédiaires supportent un droit de consommation dont le tarif par hectolitre est fixé à :

56, 34 € pour les vins doux naturels et les vins de liqueur mentionnés aux articles 417 et 417 bis ;

223, 29 € pour les autres produits.

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Les produits intermédiaires supportent un droit de consommation dont le tarif par hectolitre est fixé à :

56, 40 € pour les vins doux naturels et les vins de liqueur mentionnés aux articles 417 et 417 bis ;

223, 51 € pour les autres produits.

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I. 1° 859,24 € dans la limite de 108 000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini aux a et f du point 1 de l'annexe II au règlement (CE) n° 110 / 2008 du Parlement européen et du Conseil du 15 janvier 2008 concernant la définition, la désignation, la présentation, l'étiquetage et la protection des indications géographiques des boissons spiritueuses et abrogeant le règlement (CEE) n° 1576 / 89 du Conseil et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de production, ayant une teneur en substances volatiles égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 % vol.

Un décret détermine les modalités d'application du premier alinéa (2).

2° 1 514, 47 € pour les autres produits.

III. (Abrogé).

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Un décret détermine les modalités d'application du premier alinéa (2).

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2° 1 660 € pour les autres produits.

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II. - Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

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III. (Abrogé).

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" } }, "LEGIARTI000025013552": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "402 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-06-07", "DATE_DEBUT": "2011-12-23" } }, "META_COMMUN": { "ID": "LEGIARTI000025013552", "URL": "article/LEGI/ARTI/00/00/25/01/35/LEGIARTI000025013552.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000020129758", "#text": "Arrêté du 29 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020019337", "@nortexte": "BCFD0831368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "LEGITEXT000020602959", "#text": "Arrêté du 9 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020602627", "@nortexte": "BCFD0908454A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-09" }, { "@id": "LEGITEXT000021235468", "#text": "Arrêté du 19 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021234646", "@nortexte": "BCFD0924662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000021235472", "@num": "1", "#text": "Arrêté du 19 octobre 2009 - 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L731-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. 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Les produits intermédiaires supportent un droit de consommation dont le tarif par hectolitre est fixé à :

\n
\n

45 € pour les vins doux naturels et les vins de liqueur mentionnés aux articles 417 et 417 bis ;

\n
\n

180 € pour les autres produits.

\n
\n

Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq. Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000025174395": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025174395", "URL": "article/LEGI/ARTI/00/00/25/17/43/LEGIARTI000025174395.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 16-I (3°) de la loi n° 2008-1330 du 17 décembre 2008 et de l'article 1er-II de l'arrêté du 22 décembre 2011.

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I. 1° 872,13 € dans la limite de 108 000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini aux a et f du point 1 de l'annexe II au règlement (CE) n° 110 / 2008 du Parlement européen et du Conseil du 15 janvier 2008 concernant la définition, la désignation, la présentation, l'étiquetage et la protection des indications géographiques des boissons spiritueuses et abrogeant le règlement (CEE) n° 1576 / 89 du Conseil et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de production, ayant une teneur en substances volatiles égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 % vol.

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Un décret détermine les modalités d'application du premier alinéa (2).

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2° 1 660 € pour les autres produits.

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II. - Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

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III. (Abrogé).

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I. 1° 903 € dans la limite de 120 000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini aux a et f du point 1 de l'annexe II au règlement (CE) n° 110 / 2008 du Parlement européen et du Conseil du 15 janvier 2008 concernant la définition, la désignation, la présentation, l'étiquetage et la protection des indications géographiques des boissons spiritueuses et abrogeant le règlement (CEE) n° 1576 / 89 du Conseil et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de production, ayant une teneur en substances volatiles égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 % vol.

Un décret détermine les modalités d'application du premier alinéa (2).

2° 1 660 € pour les autres produits.

II. - Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

III. (Abrogé).

" } }, "LEGIARTI000027517873": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2013-06-07" } }, "META_COMMUN": { "ID": "LEGIARTI000027517873", "URL": "article/LEGI/ARTI/00/00/27/51/78/LEGIARTI000027517873.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 16-I (2°) de la loi n° 2008-1330 du 17 décembre 2008, de l'article 22-I (3°) de la loi n° 2011-1906 du 21 décembre 2011 et des articles 1er-III et IV et 4 de l'arrêté du 15 décembre 2012.

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I. 1° 845 € dans la limite de 120 000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini aux a et f du point 1 de l'annexe II au règlement (CE) n° 110 / 2008 du Parlement européen et du Conseil du 15 janvier 2008 concernant la définition, la désignation, la présentation, l'étiquetage et la protection des indications géographiques des boissons spiritueuses et abrogeant le règlement (CEE) n° 1576 / 89 du Conseil et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de production, ayant une teneur en substances volatiles égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 % vol.

Un décret détermine les modalités d'application du premier alinéa (2).

2° 1 689,05 € pour les autres produits.

II. - Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

III. (Abrogé).

" } }, "LEGIARTI000027517879": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "402 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2013-06-07" } }, "META_COMMUN": { "ID": "LEGIARTI000027517879", "URL": "article/LEGI/ARTI/00/00/27/51/78/LEGIARTI000027517879.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 16-I (1°) de la loi n° 2008-1330 du 17 décembre 2008, de l'article 22-I (2°) de la loi n° 2011-1906 du 21 décembre 2011 et des articles 1er-I et II et 4 de l'arrêté du 15 décembre 2012.

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Les produits intermédiaires supportent un droit de consommation dont le tarif par hectolitre est fixé à :

\n
\n

45,79 € pour les vins doux naturels et les vins de liqueur mentionnés aux articles 417 et 417 bis ;

\n
\n

183,15 € pour les autres produits.

\n
\n

Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq. Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000028448855": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028448855", "URL": "article/LEGI/ARTI/00/00/28/44/88/LEGIARTI000028448855.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er-IV et 1er-V, et 4 de l'arrêté du 29 décembre 2013.

\n
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I. 1° 859,79 € dans la limite de 120 000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini aux a et f du point 1 de l'annexe II au règlement (CE) n° 110 / 2008 du Parlement européen et du Conseil du 15 janvier 2008 concernant la définition, la désignation, la présentation, l'étiquetage et la protection des indications géographiques des boissons spiritueuses et abrogeant le règlement (CEE) n° 1576 / 89 du Conseil et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de production, ayant une teneur en substances volatiles égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 % vol.

Un décret détermine les modalités d'application du premier alinéa (2).

2° 1718,61 € pour les autres produits.

II. - Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

III. (Abrogé).

" } }, "LEGIARTI000029042571": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "402 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029042571", "URL": "article/LEGI/ARTI/00/00/29/04/25/LEGIARTI000029042571.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er-II, 1er-III et 4 de l'arrêté du 29 décembre 2013.

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Les produits intermédiaires supportent un droit de consommation dont le tarif par hectolitre est fixé à :

a 46,59 € pour les vins doux naturels et les vins de liqueur mentionnés aux articles 417 et 417 bis ;

b 186,36 € pour les autres produits.

Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq. Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000030701167": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030701167", "URL": "article/LEGI/ARTI/00/00/30/70/11/LEGIARTI000030701167.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Modifications effectuées en conséquence des articles 1er-IV, V et 5 de l'arrêté du 19 décembre 2014." }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - 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I. 1° 865,81 € dans la limite de 120 000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini aux a et f du point 1 de l'annexe II au règlement (CE) n° 110 / 2008 du Parlement européen et du Conseil du 15 janvier 2008 concernant la définition, la désignation, la présentation, l'étiquetage et la protection des indications géographiques des boissons spiritueuses et abrogeant le règlement (CEE) n° 1576 / 89 du Conseil et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de production, ayant une teneur en substances volatiles égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 % vol.

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Un décret détermine les modalités d'application du premier alinéa.

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2° 1730,64 € pour les autres produits.

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II. - Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

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III. (Abrogé).

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" } }, "LEGIARTI000030701183": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "402 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-10-09", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030701183", "URL": "article/LEGI/ARTI/00/00/30/70/11/LEGIARTI000030701183.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er-II, III et 5 de l'arrêté du 19 décembre 2014.

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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021234646", "@nortexte": "BCFD0924662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-19" }, { "@id": "LEGITEXT000023111102", "#text": "Arrêté du 12 novembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023108659", "@nortexte": "BCRD1029105A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-12" }, { "@id": "LEGITEXT000025085068", "#text": "Arrêté du 22 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055928", "@nortexte": "BCRD1135233A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000026834518", "@num": "1", "#text": "Arrêté du 15 décembre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447186", "@num": "1", "#text": "Arrêté du 29 décembre 2013 - 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L731-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. 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Les produits intermédiaires supportent un droit de consommation dont le tarif par hectolitre est fixé à :

\n
\n

a 46,92 € pour les vins doux naturels et les vins de liqueur mentionnés aux articles 417 et 417 bis ;

\n
\n

b 187,66 € pour les autres produits.

\n
\n

Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq. Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000031283691": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "402 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-13", "DATE_DEBUT": "2015-10-09" } }, "META_COMMUN": { "ID": "LEGIARTI000031283691", "URL": "article/LEGI/ARTI/00/00/31/28/36/LEGIARTI000031283691.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er-II, III et 5 de l'arrêté du 19 décembre 2014.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000020129758", "#text": "Arrêté du 29 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020019337", "@nortexte": "BCFD0831368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "LEGITEXT000020602959", "#text": "Arrêté du 9 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020602627", "@nortexte": "BCFD0908454A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-09" }, { "@id": "LEGITEXT000021235468", "#text": "Arrêté du 19 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021234646", "@nortexte": "BCFD0924662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000021235472", "@num": "1", "#text": "Arrêté du 19 octobre 2009 - 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Les produits intermédiaires supportent un droit de consommation dont le tarif par hectolitre est fixé à :

a) 46,92 € pour les vins doux naturels à appellation d'origine contrôlée et les vins de liqueur mentionnés à l'article 417 bis

b 187,66 € pour les autres produits.

Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq. Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000032207716": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-13", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032207716", "URL": "article/LEGI/ARTI/00/00/32/20/77/LEGIARTI000032207716.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des IV et V de l'article 1er de l'arrêté du 18 décembre 2015.

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I. 1° 869,27 € dans la limite de 120 000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini aux a et f du point 1 de l'annexe II au règlement (CE) n° 110 / 2008 du Parlement européen et du Conseil du 15 janvier 2008 concernant la définition, la désignation, la présentation, l'étiquetage et la protection des indications géographiques des boissons spiritueuses et abrogeant le règlement (CEE) n° 1576 / 89 du Conseil et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de production, ayant une teneur en substances volatiles égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 % vol.

Un décret détermine les modalités d'application du premier alinéa.

2° 1737,56 € pour les autres produits.

II. - Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

III. (Abrogé).

" } }, "LEGIARTI000032701458": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2016-06-13" } }, "META_COMMUN": { "ID": "LEGIARTI000032701458", "URL": "article/LEGI/ARTI/00/00/32/70/14/LEGIARTI000032701458.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des IV et V de l'article 1er de l'arrêté du 18 décembre 2015.

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I. 1° 869,27 € dans la limite de 120 000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini aux a et f du point 1 de l'annexe II au règlement (CE) n° 110/2008 du Parlement européen et du Conseil du 15 janvier 2008 concernant la définition, la désignation, la présentation, l'étiquetage et la protection des indications géographiques des boissons spiritueuses et abrogeant le règlement (CEE) n° 1576/89 du Conseil et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de production, ayant une teneur en substances volatiles égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 % vol.

Un décret détermine les modalités d'application du premier alinéa.

2° 1737,56 € pour les autres produits.

II. – Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

III. (Abrogé).

" } }, "LEGIARTI000032701464": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "402 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-06-23", "DATE_DEBUT": "2016-06-13" } }, "META_COMMUN": { "ID": "LEGIARTI000032701464", "URL": "article/LEGI/ARTI/00/00/32/70/14/LEGIARTI000032701464.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er-II, III et 5 de l'arrêté du 18 décembre 2015

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Les produits intermédiaires supportent un droit de consommation dont le tarif par hectolitre est fixé à :

a) 47,11 € pour les vins doux naturels à appellation d'origine contrôlée et les vins de liqueur mentionnés à l'article 417 bis\n

b 188,41 € pour les autres produits.

Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq. Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000036365466": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-06-23", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036365466", "URL": "article/LEGI/ARTI/00/00/36/36/54/LEGIARTI000036365466.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000020129758", "#text": "Arrêté du 29 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020019337", "@nortexte": "BCFD0831368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "LEGIARTI000021235472", "@num": "1", "#text": "Arrêté du 19 octobre 2009 - 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I. - 1° 869,27 € lors de la mise à la consommation en France métropolitaine, dans la limite de 144 000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini aux a et f du point 1 de l'annexe II au règlement (CE) n° 110/2008 du Parlement européen et du Conseil du 15 janvier 2008 concernant la définition, la désignation, la présentation, l'étiquetage et la protection des indications géographiques des boissons spiritueuses et abrogeant le règlement (CEE) n° 1576/89 du Conseil et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de production, ayant une teneur en substances volatiles égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 % vol.

Un décret détermine les modalités d'application du premier alinéa.

2° 1737,56 € pour les autres produits.

III. - (Abrogé).

IV. - A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.

" } }, "LEGIARTI000037100303": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "2018-06-23" } }, "META_COMMUN": { "ID": "LEGIARTI000037100303", "URL": "article/LEGI/ARTI/00/00/37/10/03/LEGIARTI000037100303.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er-IV, V et 4 de l'arrêté du 22 décembre 2017.

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I. - 1° 871,01 € lors de la mise à la consommation en France métropolitaine, dans la limite de 144 000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini aux a et f du point 1 de l'annexe II au règlement (CE) n° 110/2008 du Parlement européen et du Conseil du 15 janvier 2008 concernant la définition, la désignation, la présentation, l'étiquetage et la protection des indications géographiques des boissons spiritueuses et abrogeant le règlement (CEE) n° 1576/89 du Conseil et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de production, ayant une teneur en substances volatiles égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 % vol.

Un décret détermine les modalités d'application du premier alinéa.

2° 1741,04 € pour les autres produits.

III. - (Abrogé).

" } }, "LEGIARTI000037100309": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "402 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "2018-06-23" } }, "META_COMMUN": { "ID": "LEGIARTI000037100309", "URL": "article/LEGI/ARTI/00/00/37/10/03/LEGIARTI000037100309.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er-II, III et 4 de l'arrêté du 22 décembre 2017

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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021234646", "@nortexte": "BCFD0924662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-19" }, { "@id": "LEGITEXT000023111102", "#text": "Arrêté du 12 novembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023108659", "@nortexte": "BCRD1029105A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-12" }, { "@id": "LEGITEXT000025085068", "#text": "Arrêté du 22 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055928", "@nortexte": "BCRD1135233A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000026834518", "@num": "1", "#text": "Arrêté du 15 décembre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447186", "@num": "1", "#text": "Arrêté du 29 décembre 2013 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000046681726", "#text": "Arrêté du 15 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034517739", "@nortexte": "ECFD1706752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-15" }, { "@id": "LEGITEXT000041869596", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000046681791", "@num": "1", "#text": "Arrêté du 22 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000046681769", "#text": "Arrêté du 5 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036437780", "@nortexte": "CPAD1800162A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-05" }, { "@id": "LEGIARTI000037091656", "@num": "1", "#text": "Décret n°2018-500 du 20 juin 2018 - 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L731-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197286", "@fin": "2025-07-01", "#text": "1° : Tarifs", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191703", "@fin": "2025-07-01", "#text": "II : Droit de consommation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179694", "@fin": "2025-07-01", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000006305036", "@fin": "2002-01-01", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305037", "@fin": "2008-12-19", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950367", "@fin": "2009-04-10", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549056", "@fin": "2010-05-01", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201618", "@fin": "2010-11-21", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024144869", "@fin": "2011-12-23", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2010-11-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013552", "@fin": "2013-06-07", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517879", "@fin": "2014-05-30", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042571", "@fin": "2015-06-06", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701183", "@fin": "2015-10-09", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283691", "@fin": "2016-06-13", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701464", "@fin": "2018-06-23", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100309", "@fin": "2019-06-08", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686949", "@fin": "2020-07-25", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159920", "@fin": "2021-06-12", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662359", "@fin": "2022-01-01", "@num": "402 bis", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les produits intermédiaires supportent un droit de consommation dont le tarif par hectolitre est fixé à :

a) 47,20 € pour les vins doux naturels à appellation d'origine contrôlée et les vins de liqueur mentionnés à l'article 417 bis ;

b) 188,79 € pour les autres produits.

Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq. Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000038686944": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-07-25", "DATE_DEBUT": "2019-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000038686944", "URL": "article/LEGI/ARTI/00/00/38/68/69/LEGIARTI000038686944.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er-IV et V et 4 de l’arrêté du 10 décembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000020129758", "#text": "Arrêté du 29 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020019337", "@nortexte": "BCFD0831368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "LEGIARTI000021235472", "@num": "1", "#text": "Arrêté du 19 octobre 2009 - 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"LEGIARTI000042915199", "@fin": "2021-06-12", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662364", "@fin": "2022-01-01", "@num": "403", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - 1° 879,72 € lors de la mise à la consommation en France métropolitaine, dans la limite de 144 000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini aux a et f du point 1 de l'annexe II au règlement (CE) n° 110/2008 du Parlement européen et du Conseil du 15 janvier 2008 concernant la définition, la désignation, la présentation, l'étiquetage et la protection des indications géographiques des boissons spiritueuses et abrogeant le règlement (CEE) n° 1576/89 du Conseil et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de production, ayant une teneur en substances volatiles égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 % vol.

Un décret détermine les modalités d'application du premier alinéa.

2° 1 758,45 € pour les autres produits.

III. - (Abrogé).

" } }, "LEGIARTI000038686949": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "402 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-07-25", "DATE_DEBUT": "2019-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000038686949", "URL": "article/LEGI/ARTI/00/00/38/68/69/LEGIARTI000038686949.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er-II et III et 4 de l’arrêté du 10 décembre 2018.

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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021234646", "@nortexte": "BCFD0924662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-19" }, { "@id": "LEGITEXT000023111102", "#text": "Arrêté du 12 novembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023108659", "@nortexte": "BCRD1029105A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-12" }, { "@id": "LEGITEXT000025085068", "#text": "Arrêté du 22 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055928", "@nortexte": "BCRD1135233A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000026834518", "@num": "1", "#text": "Arrêté du 15 décembre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447186", "@num": "1", "#text": "Arrêté du 29 décembre 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030081773", "@num": "1", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958520", "@nortexte": "FCPD1430505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000031729784", "#text": "Arrêté du 18 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGIARTI000031729796", "@num": "1", "#text": "Arrêté du 18 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000033480080", "#text": "Décret n°2016-1585 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478102", "@nortexte": "ECFD1612059D", "@numtexte": "2016-1585", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000041828324", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041828335", "@num": "1", "#text": "Arrêté du 27 décembre 2016 - 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Les produits intermédiaires supportent un droit de consommation dont le tarif par hectolitre est fixé à :

a) 47,67 € pour les vins doux naturels à appellation d'origine contrôlée et les vins de liqueur mentionnés à l'article 417 bis ;

b) 190,68 € pour les autres produits.

Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq. Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

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Modifications effectuées en conséquence des articles 1er-IV et V et 3 de l’arrêté du 19 décembre 2019.

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I. - 1° 893,80 € lors de la mise à la consommation en France métropolitaine, dans la limite de 144 000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini aux a et f du point 1 de l'annexe II au règlement (CE) n° 110/2008 du Parlement européen et du Conseil du 15 janvier 2008 concernant la définition, la désignation, la présentation, l'étiquetage et la protection des indications géographiques des boissons spiritueuses et abrogeant le règlement (CEE) n° 1576/89 du Conseil et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de production, ayant une teneur en substances volatiles égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 % vol.

Un décret détermine les modalités d'application du premier alinéa.

2° 1 786,59 € pour les autres produits.

III. - (Abrogé).

" } }, "LEGIARTI000042159920": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "402 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-06-12", "DATE_DEBUT": "2020-07-25" } }, "META_COMMUN": { "ID": "LEGIARTI000042159920", "URL": "article/LEGI/ARTI/00/00/42/15/99/LEGIARTI000042159920.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er-II et III et 3 de l’arrêté du 19 décembre 2019.

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L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197286", "@fin": "2025-07-01", "#text": "1° : Tarifs", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191703", "@fin": "2025-07-01", "#text": "II : Droit de consommation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179694", "@fin": "2025-07-01", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000006305036", "@fin": "2002-01-01", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305037", "@fin": "2008-12-19", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950367", "@fin": "2009-04-10", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549056", "@fin": "2010-05-01", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201618", "@fin": "2010-11-21", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024144869", "@fin": "2011-12-23", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2010-11-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013552", "@fin": "2013-06-07", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517879", "@fin": "2014-05-30", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042571", "@fin": "2015-06-06", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701183", "@fin": "2015-10-09", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283691", "@fin": "2016-06-13", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701464", "@fin": "2018-06-23", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100309", "@fin": "2019-06-08", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686949", "@fin": "2020-07-25", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159920", "@fin": "2021-06-12", "@num": "402 bis", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662359", "@fin": "2022-01-01", "@num": "402 bis", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les produits intermédiaires supportent un droit de consommation dont le tarif par hectolitre est fixé à :

a) 48,43 € pour les vins doux naturels à appellation d'origine contrôlée et les vins de liqueur mentionnés à l'article 417 bis ;

b) 193,73 € pour les autres produits.

Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq. Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000042915199": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-06-12", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042915199", "URL": "article/LEGI/ARTI/00/00/42/91/51/LEGIARTI000042915199.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l’article 202 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions entrent en vigueur à une date fixée par décret, qui ne peut être postérieure de plus d'un mois à la date de l'acte pris en application de l'article 203 du traité sur le fonctionnement de l'Union européenne et permettant de considérer ce dispositif législatif comme conforme au droit de l'Union européenne.

Conformément au III de l’article 202 de la loi n° 2020-1721 du 29 décembre 2020, pour la collectivité de Saint-Martin, ces dispositions entrent en vigueur à une date fixée par décret, qui ne peut être postérieure de plus d'un mois à la date la plus tardive entre celle mentionnée au II et celle de la réception par le Gouvernement de la réponse de la Commission européenne permettant de considérer le dispositif législatif lui ayant été notifié comme conforme au droit de l'Union européenne en matière d'aides d'Etat.

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Un décret détermine les modalités d'application du premier alinéa.

1° bis 1340,19 € dans les mêmes conditions qu'au 1° pour le rhum produit dans les collectivités de l'article 74 de la Constitution. Un décret détermine les modalités d'application du présent 1° bis ;

2° 1 786,59 € pour les autres produits.

III. - (Abrogé).

" } }, "LEGIARTI000043662359": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "402 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2021-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000043662359", "URL": "article/LEGI/ARTI/00/00/43/66/23/LEGIARTI000043662359.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 1er-II et III de l’arrêté du 28 décembre 2020.

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Les produits intermédiaires supportent un droit de consommation dont le tarif par hectolitre est fixé à :

a) 48,87 € pour les vins doux naturels à appellation d'origine contrôlée et les vins de liqueur mentionnés à l'article 417 bis ;

b) 195,47 € pour les autres produits.

Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq. Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000043662364": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2021-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000043662364", "URL": "article/LEGI/ARTI/00/00/43/66/23/LEGIARTI000043662364.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 1er-IV et V de l’arrêté du 28 décembre 2020.

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I. - 1° 901,84 € lors de la mise à la consommation en France métropolitaine, dans la limite de 144 000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini aux a et f du point 1 de l'annexe II au règlement (CE) n° 110/2008 du Parlement européen et du Conseil du 15 janvier 2008 concernant la définition, la désignation, la présentation, l'étiquetage et la protection des indications géographiques des boissons spiritueuses et abrogeant le règlement (CEE) n° 1576/89 du Conseil et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de production, ayant une teneur en substances volatiles égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 % vol.

Un décret détermine les modalités d'application du premier alinéa.

2° 1 802.67 € pour les autres produits.

III. - (Abrogé).

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art. 1613 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873210", "@num": "1613 quater", "#text": "Code général des impôts, CGI. - art. 1613 quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873223", "@num": "1613 ter", "#text": "Code général des impôts, CGI. - art. 1613 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817816", "@num": "1628 ter", "#text": "Code général des impôts, CGI. - art. 1628 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469267", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041525566", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701965", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041524066", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044877236", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911177", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873162", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044818672", "@num": "1651 L bis", "#text": "Code général des impôts, CGI. - art. 1651 L bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873157", "@num": "1651 M", "#text": "Code général des impôts, CGI. - art. 1651 M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873140", "@num": "1694 bis", "#text": "Code général des impôts, CGI. - art. 1694 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993560", "@num": "1698 A", "#text": "Code général des impôts, CGI. - art. 1698 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948748", "@num": "1698 C", "#text": "Code général des impôts, CGI. - art. 1698 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873098", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535305", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873756", "@num": "170 bis", "#text": "Code général des impôts, CGI. - art. 170 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469254", "@num": "1723 ter-0 B", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873082", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472176", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872971", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873076", "@num": "1808", "#text": "Code général des impôts, CGI. - art. 1808 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873062", "@num": "1810", "#text": "Code général des impôts, CGI. - art. 1810 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873053", "@num": "1825 C", "#text": "Code général des impôts, CGI. - art. 1825 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044818660", "@num": "1825 G", "#text": "Code général des impôts, CGI. - art. 1825 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044818664", "@num": "1825 H", "#text": "Code général des impôts, CGI. - art. 1825 H (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044818607", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303272", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873710", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873645", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303516", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873604", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404311", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873531", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044876546", "@num": "244 quater Y", "#text": "Code général des impôts, CGI. - art. 244 quater Y (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 244 quater Y (VD)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000044873518", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873509", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873485", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873474", "@num": "295", "#text": "Code général des impôts, CGI. - art. 295 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873462", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309589", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873424", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873402", "@num": "298 bis", "#text": "Code général des impôts, CGI. - art. 298 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873385", "@num": "298 octodecies", "#text": "Code général des impôts, CGI. - art. 298 octodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873394", "@num": "298 quaterdecies", "#text": "Code général des impôts, CGI. - art. 298 quaterdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472789", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469031", "@num": "302 C", "#text": "Code général des impôts, CGI. - art. 302 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084987", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084987", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043140563", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365562", "@num": "302 E", "#text": "Code général des impôts, CGI. - art. 302 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829240", "@num": "302 F bis", "#text": "Code général des impôts, CGI. - art. 302 F bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829226", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664269", "@num": "302 H quater", "#text": "Code général des impôts, CGI. - art. 302 H quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365528", "@num": "302 H ter", "#text": "Code général des impôts, CGI. - art. 302 H ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664265", "@num": "302 J", "#text": "Code général des impôts, CGI. - art. 302 J (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472220", "@num": "302 K", "#text": "Code général des impôts, CGI. - art. 302 K (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623641", "@num": "302 L", "#text": "Code général des impôts, CGI. - art. 302 L (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623631", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365498", "@num": "302 M bis", "#text": "Code général des impôts, CGI. - art. 302 M bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041412921", "@num": "302 M quater", "#text": "Code général des impôts, CGI. - art. 302 M quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472213", "@num": "302 M ter", "#text": "Code général des impôts, CGI. - art. 302 M ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365489", "@num": "302 P", "#text": "Code général des impôts, CGI. - art. 302 P (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472210", "@num": "302 Q", "#text": "Code général des impôts, CGI. - art. 302 Q (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365484", "@num": "302 R", "#text": "Code général des impôts, CGI. - art. 302 R (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472195", "@num": "302 V bis", "#text": "Code général des impôts, CGI. - art. 302 V bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084638", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084638", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041409764", "@num": "302 bis K bis", "#text": "Code général des impôts, CGI. - art. 302 bis K bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912150", "@num": "302 bis ZB", "#text": "Code général des impôts, CGI. - art. 302 bis ZB (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039805196", "@num": "302 bis ZB bis", "#text": "Code général des impôts, CGI. - art. 302 bis ZB bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873439", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873380", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873358", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873325", "@num": "302 septies A ter B", "#text": "Code général des impôts, CGI. - art. 302 septies A ter B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873371", "@num": "302 septies AA", "#text": "Code général des impôts, CGI. - art. 302 septies AA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873011", "@num": "302 septies-0 AA", "#text": "Code général des impôts, CGI. - art. 302 septies-0 AA (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873318", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873306", "@num": "311 bis", "#text": "Code général des impôts, CGI. - art. 311 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309757", "@num": "312", "#text": "Code général des impôts, CGI. - art. 312 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309765", "@num": "315", "#text": "Code général des impôts, CGI. - art. 315 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305003", "@num": "316", "#text": "Code général des impôts, CGI. - art. 316 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025075724", "@num": "317", "#text": "Code général des impôts, CGI. - art. 317 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305007", "@num": "318", "#text": "Code général des impôts, CGI. - art. 318 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781366", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305009", "@num": "322", "#text": "Code général des impôts, CGI. - art. 322 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283703", "@num": "324", "#text": "Code général des impôts, CGI. - art. 324 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304736", "@num": "329", "#text": "Code général des impôts, CGI. - art. 329 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309777", "@num": "330", "#text": "Code général des impôts, CGI. - art. 330 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305010", "@num": "331", "#text": "Code général des impôts, CGI. - art. 331 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305011", "@num": "332", "#text": "Code général des impôts, CGI. - art. 332 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305012", "@num": "335", "#text": "Code général des impôts, CGI. - art. 335 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305015", "@num": "338", "#text": "Code général des impôts, CGI. - art. 338 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305016", "@num": "339", "#text": "Code général des impôts, CGI. - art. 339 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817076", "@num": "343", "#text": "Code général des impôts, CGI. - art. 343 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873837", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873826", "@num": "39 AC", "#text": "Code général des impôts, CGI. - art. 39 AC (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873817", "@num": "39 AE", "#text": "Code général des impôts, CGI. - art. 39 AE (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873806", "@num": "39 decies G", "#text": "Code général des impôts, CGI. - art. 39 decies G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304747", "@num": "401", "#text": "Code général des impôts, CGI. - art. 401 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662359", "@num": "402 bis", "#text": "Code général des impôts, CGI. - art. 402 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662364", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304757", "@num": "406", "#text": "Code général des impôts, CGI. - art. 406 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304764", "@num": "406 quinquies", "#text": "Code général des impôts, CGI. - art. 406 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304768", "@num": "412", "#text": "Code général des impôts, CGI. - art. 412 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309896", "@num": "435", "#text": "Code général des impôts, CGI. - art. 435 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662369", "@num": "438", "#text": "Code général des impôts, CGI. - art. 438 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305055", "@num": "440 bis", "#text": "Code général des impôts, CGI. - art. 440 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781361", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304799", "@num": "442", "#text": "Code général des impôts, CGI. - art. 442 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283789", "@num": "442 septies", "#text": "Code général des impôts, CGI. - art. 442 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309910", "@num": "444", "#text": "Code général des impôts, CGI. - art. 444 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305058", "@num": "448", "#text": "Code général des impôts, CGI. - art. 448 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872978", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781342", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305060", "@num": "456", "#text": "Code général des impôts, CGI. - art. 456 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873299", "@num": "458", "#text": "Code général des impôts, CGI. - art. 458 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309944", "@num": "494", "#text": "Code général des impôts, CGI. - art. 494 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305089", "@num": "500", "#text": "Code général des impôts, CGI. - art. 500 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873294", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309958", "@num": "508", "#text": "Code général des impôts, CGI. - art. 508 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309966", "@num": "513", "#text": "Code général des impôts, CGI. - art. 513 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662356", "@num": "520 A", "#text": "Code général des impôts, CGI. - art. 520 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043667364", "@num": "520 bis", "#text": "Code général des impôts, CGI. - art. 520 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873799", "@num": "54 bis", "#text": "Code général des impôts, CGI. - art. 54 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310130", "@num": "564 decies", "#text": "Code général des impôts, CGI. - art. 564 decies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664294", "@num": "564 undecies", "#text": "Code général des impôts, CGI. - art. 564 undecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873285", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873274", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873268", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472810", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662353", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050083548", "@num": "575 C", "#text": "Code général des impôts, CGI. - art. 575 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304958", "@num": "575 D", "#text": "Code général des impôts, CGI. - art. 575 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469648", "@num": "575 E", "#text": "Code général des impôts, CGI. - art. 575 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304962", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873026", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915207", "@num": "575 I", "#text": "Code général des impôts, CGI. - art. 575 I (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472799", "@num": "575 M", "#text": "Code général des impôts, CGI. - art. 575 M (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638180", "@num": "575 M", "#text": "Code général des impôts, CGI. - art. 575 M (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310145", "@num": "625", "#text": "Code général des impôts, CGI. - art. 625 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304983", "@num": "627", "#text": "Code général des impôts, CGI. - art. 627 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305159", "@num": "628", "#text": "Code général des impôts, CGI. - art. 628 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873759", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911321", "@num": "963", "#text": "Code général des impôts, CGI. - art. 963 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872987", "@num": "963", "#text": "Code général des impôts, CGI. - art. 963 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044595078", "@fin": "2999-01-01", "#text": "Chapitre II : Modification des autres codes", "@debut": "2021-12-30" } ] }, "@cid": "JORFTEXT000044590225", "@nor": "ECOE2120672R", "@num": "2021-1843", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2021-1843 du 22 décembre 2021 portant partie législative du code des impositions sur les biens et services et transposant diverses normes du droit de l'Union européenne", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000044590225", "@c_titre_court": "Ordonnance n°2021-1843 du 22 décembre 2021" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2021-1843 du 22 décembre 2021 portant partie législative du code des impositions sur les biens et services et transposant diverses normes du droit de l'Union européenne", "@debut": "2021-12-30", "@id_txt": "LEGITEXT000044594784", "@c_titre_court": "Ordonnance n°2021-1843 du 22 décembre 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2021-12-29", "@date_signature": "2021-12-22", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000044595100", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044590240", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 302 D, Art. 302 G, Art. 448
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 302 bis K, Art. 302 bis K bis, Sct. Chapitre XV : Taxes dues par les concessionnaires d'autoroutes, Art. 302 bis ZB, Art. 302 bis ZB bis, Sct. Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés, Sct. 1° : Champ d'application, Art. 302 B, Sct. 2° : Définition : territoire communautaire, importation et exportation, Art. 302 C, Sct. 3° : Exigibilité, Art. 302 D, Sct. 4° : Exonérations, Art. 302 D bis , Art. 302 E, Art. 302 F bis, Art. 302 F ter, Sct. 5° : Entrepositaire agréé, Art. 302 G, Sct. 6° : Destinataire enregistré, Art. 302 H ter, Sct. 7° : Expéditeur enregistré, Art. 302 H quater, Sct. 8° : Dispositions applicables aux personnes morales de droit public, Art. 302 J, Sct. 9° : Régime fiscal des pertes constatées sur les produits circulant en suspension de droits, Art. 302 K, Sct. 10° : Régime suspensif, Art. 302 L, Sct. 11° : Formalités et régime fiscal applicables à la circulation des produits, Art. 302 M, Art. 302 M bis, Art. 302 M ter, Art. 302 M quater, Art. 302 P, Sct. 12° : Remboursement des accises, Art. 302 Q, Sct. 13° : Non recouvrement des accises, Art. 302 R, Sct. 15° bis : Formalités et régime fiscal applicables à la circulation des produits déjà mis à la consommation dans un autre Etat membre de l'Union européenne, Art. 302 U bis, Sct. 16° : Désignation d'un représentant fiscal, Art. 302 V bis, Art. 312, Art. 315, Art. 316, Art. 317, Art. 318, Art. 321, Art. 322, Art. 324, Art. 329, Art. 330, Art. 331, Art. 332, Art. 335, Art. 338, Art. 339, Art. 343, Art. 401, Art. 402 bis, Art. 403, Art. 406, Art. 406 quinquies, Art. 412, Art. 435, Art. 438, Art. 440 bis, Art. 441, Art. 442, Art. 442 septies, Art. 444, Art. 455, Art. 456, Art. 494, Art. 500, Art. 508, Art. 513, Art. 520 A, Art. 520 bis, Art. 564 decies, Art. 564 undecies, Art. 575 A, Art. 575 C, Art. 575 D, Art. 575 E, Art. 625, Art. 627, Art. 628, Sct. Section III : Taxes sur les véhicules à moteur, Sct. I : Dispositions communes, Art. 1007, Art. 1007 bis, Art. 1008, Sct. II : Taxe sur les véhicules des sociétés, Art. 1010, Art. 1010-0 A, Art. 1010 B, Sct. 1° : Règles communes de fonctionnement, Art. 1010 bis, Art. 1010 ter, Art. 1010 quater, Art. 1010 sexies, Sct. 2° : Tarifs et règles particulières, Art. 1010 septies, Art. 1010 octies, Art. 1010 nonies, Sct. III : Taxes à l'immatriculation, Art. 1011, Art. 1012, Art. 1012 bis, Art. 1012 ter, Art. 1012 ter A, Art. 1012 quater, Art. 1599 quindecies, Art. 1609 tervicies, Art. 1609 quatervicies, Art. 1609 quatervicies A, Art. 1628-0 bis, Art. 1628 ter, Art. 1635 bis M, Art. 1698 A, Art. 1698 C, Art. 1723 ter-0 B, Art. 1599 vicies
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
Sct. II bis A : Commission nationale des taxes aéronautiques, Art. 1651 L bis
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 575 I
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
Sct. 5 : Compétence des agents des douanes, Art. 1825 G, Art. 1825 H
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 39, Art. 39 AC, Art. 39 AE, Art. 39 decies G, Art. 54 bis, Art. 93, Art. 170 bis, Art. 99, Art. 207 , Art. 256 bis, Art. 262 ter, Art. 295, Art. 297, Art. 298 bis, Art. 298 quaterdecies, Art. 298 octodecies, Art. 302 septies A, Art. 302 septies AA, Art. 302 septies A bis, Art. 1740 B, Art. 302 septies A ter B, Art. 307, Art. 311 bis, Art. 458, Art. 502, Art. 565, Art. 575, Art. 575 M, Art. 1613 bis, Art. 1613 ter, Art. 1613 quater, Art. 1647, Art. 1649 quater B quater, Sct. II ter : Dispositions communes aux commissions mentionnées aux articles 1651,1651 H et 1651 L bis, Art. 1651 M, Art. 1694 bis, Art. 1698 D, Art. 1798 bis, Art. 1808, Art. 1810, Art. 1825 C, Art. 1582, Art. 199 undecies B, Art. 213, Art. 217 undecies, Art. 244 quater W, Art. 244 quater Y, Art. 287, Art. 302 bis K, Art. 302 decies, Art. 298, Art. 568, Art. 575 E bis, Art. 302 septies-0 AA, Art. 302 D, Art. 963, Art. 450, Art. 1807
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
Sct. G : Taxes sur les produits de l'industrie et de l'artisanat, Art. 1840 X
\n

\n
" } }, "LEGIARTI000048263011": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1953-07-11", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048263011", "URL": "article/LEGI/ARTI/00/00/48/26/30/LEGIARTI000048263011.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021234646", "@nortexte": "BCFD0924662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000024768587", "@num": "9", "#text": "Arrêté du 7 novembre 2011 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024768030", "@nortexte": "EFII1130250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-07" }, { "@id": "LEGIARTI000025085072", "@num": "1", "#text": "Arrêté du 22 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055928", "@nortexte": "BCRD1135233A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGITEXT000026834514", "#text": "Arrêté du 15 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGIARTI000026834518", "@num": "1", "#text": "Arrêté du 15 décembre 2012 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000046681769", "#text": "Arrêté du 5 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036437780", "@nortexte": "CPAD1800162A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-05" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGITEXT000046681801", "#text": "Arrêté du 10 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGIARTI000046681815", "@num": "1", "#text": "Arrêté du 10 décembre 2018 - 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En dehors de l’allocation en franchise de 10 litres d’alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif est fixé, par hectolitre d’alcool pur :

1° A 16.600 F pour les quantités fabriquées par les producteurs récoltants et réservées à leur propre consommation ;

2° A 12.500 F pour les quantités utilisées à la préparation de vins mousseux et de vins doux naturels bénéficiant du régime fiscal des vins ;

3° A 5.600 F pour les produits de parfumerie et de toilette, ainsi que pour les produits à base d’alcool ayant un caractère exclusivement médicamenteux et impropres à la consommation de bouche figurant sur une liste établie par arrêté du ministre des finances ;

4° A 48.000 F pour les rhums ;

5° A 27.500 F pour les vins de liqueur d’origine française bénéficiant d’une appellation d'origine contrôlée ou réglementée et les crèmes de cassis ;

6° A 55.000 F pour tous les autres produits.

Les alcools libérés du droit de consommation sous le régime de l’effectif par les producteurs récoltants peuvent, moyennant le payement du complément de droits exigibles, être expédiés à la consommation.

A l’égard des alcools bénéficiant d’un tarif déduit, l’administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d’assurer l’utilisation de ces alcools aux usages comportant l’application dudit tarif.

" } }, "LEGIARTI000049460849": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1954-08-15", "DATE_DEBUT": "1953-07-11" } }, "META_COMMUN": { "ID": "LEGIARTI000049460849", "URL": "article/LEGI/ARTI/00/00/49/46/08/LEGIARTI000049460849.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifié par l'article 1er du décret n° 53-614 du 11 juillet 1953 portant fixation des nouveaux tarifs du droit de consommation sur l’alcool, JORF du 11 juillet 1953, p. 6153.

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1° A 21.600 F pour les quantités fabriquées par les producteurs récoltants et réservées à leur propre consommation ;

2° A 16.200 F pour les quantités utilisées à la préparation de vins mousseux et de vins doux naturels bénéficiant du régime fiscal des vins ;

3° A 7.300 F pour les produits de parfumerie et de toilette, ainsi que pour les produits à base d’alcool ayant un caractère exclusivement médicamenteux et impropres à la consommation de bouche figurant sur une liste établie par arrêté du ministre des finances ;

4° A 62.400 F pour les rhums ;

5° A 35.750 F pour les vins de liqueur d’origine française bénéficiant d’une appellation d'origine contrôlée ou réglementée et les crèmes de cassis ;

6° A 71.500 F pour tous les autres produits.

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Article 406 quinquies AUTONOME ABROGE, en vigueur du 31/03/1999 au 01/01/2022 (Code général des impôts)