{ "article": { "LEGIARTI000006304778": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "424", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-12-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304778", "URL": "article/LEGI/ARTI/00/00/06/30/47/LEGIARTI000006304778.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0424AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024182363", "@num": "350 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197262", "@fin": "1995-10-27", "#text": "Détention et circulation des sucres.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191677", "@fin": "1995-10-27", "#text": "V : Sucrages", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179668", "@fin": "1998-04-22", "#text": "A : Production", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162588", "@fin": "1998-04-22", "#text": "Section II : Vins et cidres", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048270344", "@fin": "1979-07-01", "@num": "424", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304778", "@fin": "1992-12-31", "@num": "424", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304779", "@fin": "1995-10-27", "@num": "424", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304780", "@fin": "2015-10-09", "@num": "424", "@etat": "ABROGE", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout détenteur d'une quantité de sucre ou de glucose supérieure à 200 kilogrammes et dont le commerce ou l'industrie n'implique pas la possession de sucre ou de glucose est tenu d'en faire la déclaration au bureau de déclarations de la direction générale des impôts et de se soumettre aux visites des agents des impôts.
\n
" } }, "LEGIARTI000024182363": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "350 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-13", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024182363", "URL": "article/LEGI/ARTI/00/00/24/18/23/LEGIARTI000024182363.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 52-II [2°] de la loi n° 2010-1658 du 29 décembre 2010.

(1) La référence à l'article 501 devient sans objet.

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art. 308 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309755", "@num": "312", "#text": "Code général des impôts, CGI. - art. 312", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304733", "@num": "327", "#text": "Code général des impôts, CGI. - art. 327", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304735", "@num": "329", "#text": "Code général des impôts, CGI. - art. 329 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304778", "@num": "424", "#text": "Code général des impôts, CGI. - art. 424 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304781", "@num": "425", "#text": "Code général des impôts, CGI. - art. 425", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304813", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304857", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304864", "@num": "511", "#text": "Code général des impôts, CGI. - art. 511 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310092", "@num": "571", "#text": "Code général des impôts, CGI. - art. 571", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310146", "@num": "626", "#text": "Code général des impôts, CGI. - art. 626 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146872", "@fin": "2999-01-01", "#text": "Chapitre III : Les compétences de la direction générale des douanes et droits indirects en matière de contributions indirectes et de réglementations assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133762", "@fin": "2999-01-01", "#text": "Titre II : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114434", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299538", "@fin": "1998-04-22", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299539", "@fin": "1999-03-31", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299540", "@fin": "2000-03-31", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299541", "@fin": "2003-01-01", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299542", "@fin": "2004-08-31", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299543", "@fin": "2007-01-01", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299544", "@fin": "2009-04-10", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020520026", "@fin": "2011-06-12", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024182363", "@fin": "2016-06-13", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032702464", "@fin": "2999-01-01", "@num": "350 quinquies", "@etat": "VIGUEUR", "@debut": "2016-06-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La direction générale des douanes et droits indirects reçoit :

1° La déclaration et les renseignements mentionnés à l'article 303 du code général des impôts ;

2° (Dispositions devenues sans objet) ;

3° Les déclarations prévues aux articles 312,327,329,511 et 626 du code général des impôts (1) ;

4° (Dispositions devenues sans objet) ;

5° (Dispositions devenues sans objet) ;

6° La déclaration prévue à l'article 424 du code général des impôts et procède aux visites mentionnées audit article ;

7° (Dispositions devenues sans objet) ;

8° La déclaration mentionnée au premier alinéa de l'article 571 du code général des impôts et effectue les contrôles prescrits au deuxième alinéa du même article ;

9° Les déclarations et exerce les compétences mentionnées au premier alinéa de l'article 425 du code général des impôts ainsi qu'aux articles 308,343,455,502 et 1565 du même code ;

10° (Dispositions devenues sans objet) ;

11° (Dispositions devenues sans objet).

" } } }, "article_lien": [ { "article_id": "LEGIARTI000024182363", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304778", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006304778", "liens_entrants": true }

Article 424 AUTONOME MODIFIE, en vigueur du 01/07/1979 au 31/12/1992 (Code général des impôts)