{ "article": { "LEGIARTI000006304937": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "564 undecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304937", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304937.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0564AKXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Article incorporé dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "ABROGATION" }, { "#text": "CGI 564 decies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000541388", "#text": "Loi 92-677 1992-07-17 art. 57, art. 61, art. 62", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318441", "@num": "88", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 88 () JORF 19 juillet 1992, art. 121 : en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318707", "@num": "36", "#text": "Loi - art. 36 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000024525784", "@num": "Annexes IV à VI", "#text": "Arrêté du 30 août 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024524088", "@nortexte": "BCRD1122145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-30" }, { "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179686", "@fin": "1994-09-02", "#text": "0I : Dispositions générales.", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162602", "@fin": "1998-04-22", "#text": "Section I : Tabacs", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147054", "@fin": "1998-04-22", "#text": "Chapitre IV : Monopoles", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304937", "@fin": "1994-09-02", "@num": "564 undecies", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304938", "@fin": "2010-04-01", "@num": "564 undecies", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000021664294", "@fin": "2022-01-01", "@num": "564 undecies", "@etat": "ABROGE", "@debut": "2010-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions du a et du b du II de l'article 57 et des articles 61 et 62 de la loi n° 92-677 du 17 juillet 1992 ne sont pas applicables en France continentale aux produits désignés à l'article 564 decies.
\n
" } }, "LEGIARTI000006318441": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "88", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318441", "URL": "article/LEGI/ARTI/00/00/06/31/84/LEGIARTI000006318441.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFTXXXXXX088AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006304937", "@num": "564 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084544", "@fin": "2022-01-01", "#text": "Dispositions relatives aux droits indirects", "@debut": "1993-01-01" } ] }, "@cid": "JORFTEXT000000541388", "@nor": "BUDX9200078L", "@num": "92-677", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 92-677 du 17 juillet1992 portant mise en oeuvre par la République française de la directive du Conseil des communautés européennes (C.E.E.) n° 91-680 complétant le système commun de la taxe sur la valeur ajoutée et modifiant, en vue de la suppression des contrôles aux frontières, la directive (C.E.E.) n° 77-388 et de la directive (C.E.E.) n° 92-12 relative au régime général, à la détention, à la circulation et au contrôle des produits soumis à accise (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000541388", "@c_titre_court": "LOI n° 92-677 du 17 juillet 1992" }, { "@fin": "2022-01-01", "#text": "Loi n° 92-677 du 17 juillet 1992 portant mise en oeuvre par la République française de la directive du Conseil des communautés européennes (C. E. E.) n° 91-680 complétant le système commun de la taxe sur la valeur ajoutée et modifiant, en vue de la suppression des contrôles aux frontières, la directive (C. E. E.) n° 77-388 et de la directive (C. E. E.) n° 92-12 relative au régime général, à la détention, à la circulation et au contrôle des produits soumis à accise (1)", "@debut": "1993-01-01", "@id_txt": "LEGITEXT000006079497", "@c_titre_court": "Loi n° 92-677 du 17 juillet 1992" } ], "@date_publi": "1992-07-19", "@date_signature": "1992-07-17", "@num_parution_jo": "0166" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006318441", "@fin": "2999-01-01", "@num": "88", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006318707": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "36", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318707", "URL": "article/LEGI/ARTI/00/00/06/31/87/LEGIARTI000006318707.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFXXXXXXX036AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006304665", "@num": "302 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304668", "@num": "302 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304671", "@num": "302 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304684", "@num": "302 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304687", "@num": "302 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304689", "@num": "302 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304695", "@num": "302 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304698", "@num": "302 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304700", "@num": "302 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304703", "@num": "302 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304707", "@num": "302 M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304991", "@num": "302 N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304992", "@num": "302 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304712", "@num": "302 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304715", "@num": "302 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304717", "@num": "302 R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304995", "@num": "302 S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304993", "@num": "302 T", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304994", "@num": "302 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304719", "@num": "302 V", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304937", "@num": "564 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000179313", "@nor": "BUDX9200212L", "@num": "92-1476", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1992 (n° 92-1476 du 31 décembre 1992) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000179313", "@c_titre_court": "Loi n° 92-1476 du 31 décembre 1992" }, { "@fin": "2999-01-01", "#text": "Loi n° 92-1476 du 31 décembre 1992 de finances rectificative pour 1992 (1)", "@debut": "1993-01-05", "@id_txt": "LEGITEXT000006080747", "@c_titre_court": "Loi n° 92-1476 du 31 décembre 1992" } ], "@date_publi": "1993-01-04", "@date_signature": "1992-12-31", "@num_parution_jo": "3" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006318707", "@fin": "2999-01-01", "@num": "36", "@etat": "VIGUEUR", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
\n
III. Les dispositions du présent article s'appliquent à compter du 1er janvier 1993.
" } }, "LEGIARTI000021664257": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2010-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021664257", "URL": "article/LEGI/ARTI/00/00/21/66/42/LEGIARTI000021664257.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021580007", "@num": "36", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000044981576", "@num": "184", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 184 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044873385", "@num": "298 octodecies", "#text": "Code général des impôts, CGI. - art. 298 octodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469031", "@num": "302 C", "#text": "Code général des impôts, CGI. - art. 302 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535137", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365543", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter (M)", "@sens": "cible", "@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" }, { "@id": "LEGIARTI000006309897", "@num": "438", "#text": "Code général des impôts, CGI. - art. 438", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309970", "@num": "520 A", "#text": "Code général des impôts, CGI. - art. 520 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304937", "@num": "564 undecies", "#text": "Code général des impôts, CGI. - art. 564 undecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310095", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@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": "LEGIARTI000044874400", "@num": "L34 A", "#text": "Livre des procédures fiscales - art. L34 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163011", "@fin": "2022-01-01", "#text": "1° : Champ d'application", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304668", "@fin": "1996-05-12", "@num": "302 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304669", "@fin": "1999-03-31", "@num": "302 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304670", "@fin": "2008-04-03", "@num": "302 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619277", "@fin": "2009-01-01", "@num": "302 B", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052354", "@fin": "2010-04-01", "@num": "302 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664257", "@fin": "2020-01-01", "@num": "302 B", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041472789", "@fin": "2022-01-01", "@num": "302 B", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041535200", "@fin": "2999-01-01", "@num": "302 B", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve de l'article 564 undecies, sont soumis aux articles 302 B à 302 V bis : les alcools, les boissons alcooliques et les tabacs manufacturés.

Les droits indirects entrant dans le champ d'application du présent chapitre, qui sont dits accises, comprennent le droit de circulation prévu par l'article 438, le droit de consommation prévu par les articles 402 bis, 403, 575 et 575 E bis, le droit spécifique sur les bières prévu par l'article 520 A.\n

" } }, "LEGIARTI000024525784": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "Annexes IV à VI", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000024525784", "URL": "article/LEGI/ARTI/00/00/24/52/57/LEGIARTI000024525784.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021657295", "@num": "302 U bis", "#text": "Code général des impôts, CGI. - art. 302 U bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304937", "@num": "564 undecies", "#text": "Code général des impôts, CGI. - art. 564 undecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310066", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000024525773", "@fin": "2999-01-01", "#text": "Annexes", "@debut": "2011-09-02" } ] }, "@cid": "JORFTEXT000024524088", "@nor": "BCRD1122145A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 30 août 2011 relatif aux déclarations et à l'attestation prévues aux articles 302 H ter, 302 U bis et 302 V bis du code général des impôts concernant les mouvements de produits soumis à accise dans l'Union européenne", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000024524088", "@c_titre_court": "Arrêté du 30 août 2011" }, { "@fin": "2999-01-01", "#text": "Arrêté du 30 août 2011 relatif aux déclarations et à l'attestation prévues aux articles 302 H ter, 302 U bis et 302 V bis du code général des impôts concernant les mouvements de produits soumis à accise dans l'Union européenne", "@debut": "2011-09-02", "@id_txt": "LEGITEXT000024525768", "@c_titre_court": "Arrêté du 30 août 2011" } ], "@ministere": "Premier ministre", "@date_publi": "2011-09-01", "@date_signature": "2011-08-30", "@num_parution_jo": "0202" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024525784", "@fin": "2999-01-01", "@num": "Annexes IV à VI", "@etat": "VIGUEUR", "@debut": "2011-09-02", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024524129", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Vous pouvez consulter les tableaux dans le JO n° 202 du 01/09/2011 à l'adresse suivante : https://www.legifrance.gouv.fr/download/pdf?id=5C5APY_jssjB6OKQGzXC6FsDFihSq-tW46KWa2ISZzs=\n

NOTICE D'UTILISATION

* Conformément à l'article 565 du code général des impôts, le statut de destinataire enregistré ne dispense pas les opérateurs qui introduisent et qui commercialisent en gros des tabacs manufacturés d'obtenir l'agrément en tant que fournisseur agréé.

En outre, conformément aux articles 564 undecies et 568 du code général des impôts, le statut de destinataire enregistré ne s'applique ni aux débitants de tabacs qui doivent s'approvisionner exclusivement auprès des fournisseurs agréés ni aux revendeurs qui sont tenus de s'approvisionner exclusivement auprès des débitants de tabacs.

Le présent imprimé comprend quatre feuillets qui sont destinés à l'administration des douanes et droits indirects :

Les feuillets 1 et 2 constituent la déclaration préalable à la livraison de tabacs manufacturés qui sont livrés, en suspension de droits d'accise en provenance d'un autre Etat membre de l'Union européenne, à un opérateur occasionnel établi en France et autorisé par l'administration des douanes et droits indirects. Cette déclaration est établie par le destinataire, dénommé destinataire enregistré à titre occasionnel , auprès du service des douanes et droits indirects dans le ressort territorial duquel les produits sont livrés.

Les feuillets 2 et 3 comportent un recto qui peut être rempli par duplication pour les rubriques 1 à 3. Le verso du feuillet 2 est réservé au service pour la consignation des droits d'accise.

Ces exemplaires sont dûment visés par le service des douanes et droits indirects. Le feuillet 1 est remis au destinataire enregistré à titre occasionnel, qui le conserve pour présentation à toute réquisition des services de contrôle.

Le service mentionne :

― les références de la garantie (consignation) mise en place au titre de l'opération ;

― la période de validité de l'autorisation ;

― le numéro d'accise qui est attribué au destinataire enregistré. Ce numéro doit être communiqué par le destinataire enregistré à titre occasionnel à l'expéditeur des tabacs manufacturés.

Les feuillets 3 et 4 constituent la déclaration de réception des tabacs manufacturés. Cette déclaration est transmise par le destinataire enregistré à titre occasionnel au service des douanes et droits indirects territorialement compétent lors de la réception des produits. Le déclarant indique au recto la date de réception et les quantités réellement reçues.

Les feuillets 3 et 4 comportent un recto qui peut être rempli par duplication pour les rubriques 1 à 4. Le verso du feuillet 2 est réservé au service pour la liquidation des droits d'accise exigibles, qui conserve cet exemplaire.

Ces exemplaires sont dûment visés par le service des douanes et droits indirects. Le feuillet 3 est remis au destinataire enregistré à titre occasionnel, qui le conserve pour présentation à toute réquisition des services de contrôle.

Vous pouvez consulter les tableaux dans le JO n° 202 du 01/09/2011 à l'adresse suivante : https://www.legifrance.gouv.fr/download/pdf?id=5C5APY_jssjB6OKQGzXC6FsDFihSq-tW46KWa2ISZzs=\n

(VERSO DE L'ATTESTATION DE CONSIGNATION ― FEUILLET 3)

La présente attestation de consignation est remise au déclarant par le service des douanes et droits indirects pour certifier la mise en place d'une garantie des droits d'accise dus en France, conformément à l'article 302 U bis du code général des impôts et à l'article 34 de la directive 2008/118 du 16 décembre 2008.

Ce document doit être adressé par le déclarant au fournisseur des alcools, des boissons ou des produits alcooliques établi dans un autre Etat membre de l'Union européenne.

Cette attestation doit être jointe, par l'expéditeur, aux documents qui accompagnent les marchandises vers le destinataire désigné en 1 ou en 2 au recto.

Vous pouvez consulter les tableaux dans le JO n° 202 du 01/09/2011 à l'adresse suivante :

\n https://www.legifrance.gouv.fr/download/pdf?id=5C5APY_jssjB6OKQGzXC6FsDFihSq-tW46KWa2ISZzs=\n

NOTICE D'UTILISATION

Le présent imprimé comprend six feuillets qui sont destinés à l'administration des douanes et droits indirects :

Les feuillets 1 et 2 sont relatifs à la déclaration préalable à l'expédition de produits déjà mis à la consommation dans un autre Etat membre de l'Union européenne : cette déclaration doit être établie préalablement à l'expédition des alcools, des boissons ou des produits alcooliques qui ont déjà été mis à la consommation dans un autre Etat membre de l'Union européenne et qui sont destinés à un opérateur qui entend les commercialiser en France (article 302 U bis I du CGI). Cette déclaration est établie, selon le cas, par la personne qui effectue la livraison, par celle qui détient les produits ou par celle à qui sont destinés les produits.

Cette déclaration est transmise en deux exemplaires au service des douanes et droits indirects dont dépend le destinataire des marchandises. Les feuillets 1 et 2 comportent un recto qui peut être rempli par duplication des rubriques 1 à 4. Le feuillet 1 est destiné au déclarant, qui le conserve pour être présenté à toute réquisition des services de contrôle. Le feuillet 2 est conservé par le service.

Les feuillets 3 et 4 sont relatifs à l'attestation de consignation du paiement des droits dus en France : l'attestation est remise au déclarant par le service des douanes et droits indirects pour certifier la mise en place d'une garantie (consignation) des droits d'accise dus en France, conformément à l'article 302 U bis I du code général des impôts et à l'article 34 de la directive 2008/118 du 16 décembre 2008.

L'attestation de consignation est établie en deux exemplaires par le service des douanes et droits indirects dont dépend le destinataire des alcools, des boissons ou produits alcooliques. Le feuillet 3 est remis au déclarant, qui doit l'adresser au fournisseur des alcools, des boissons ou des produits alcooliques établi dans un autre Etat membre de l'Union européenne. Ce document doit être joint au document d'accompagnement. Le feuillet 4 est conservé par le service.

Les feuillets 5 et 6 sont relatifs à la déclaration de réception de produits déjà mis à la consommation dans un autre Etat membre de l'Union européenne : cette déclaration doit être transmise au service des douanes et droits indirects saisi initialement par la personne qui a effectué la déclaration préalable, lors de la réception des alcools, des boissons ou produits alcooliques. Cette personne indique la date de réception et les quantités reçues.

Les feuillets 5 et 6 comportent un recto qui peut être rempli par duplication des rubriques 1 à 4. Le feuillet 5 est destiné au déclarant, qui le conserve. Le verso du feuillet 6 est réservé au service pour la liquidation des droits d'accise exigibles qui conserve cet exemplaire.

Vous pouvez consulter les tableaux dans le JO n° 202 du 01/09/2011 à l'adresse suivante : https://www.legifrance.gouv.fr/download/pdf?id=5C5APY_jssjB6OKQGzXC6FsDFihSq-tW46KWa2ISZzs=\n

(VERSO DE L'ATTESTATION DE CONSIGNATION ― FEUILLET 3)

* Conformément à l'article 565 du code général des impôts, les opérateurs qui introduisent et qui commercialisent en gros des tabacs manufacturés doivent obtenir l'agrément en tant que fournisseur agréé.

En outre, conformément aux articles 564 undecies et 568 du code général des impôts, il est rappelé que les débitants de tabacs doivent s'approvisionner exclusivement auprès des fournisseurs agréés et les revendeurs sont tenus de s'approvisionner exclusivement auprès des débitants de tabacs.

La présente attestation de consignation est remise au déclarant par le service des douanes et droits indirects pour certifier la mise en place d'une garantie des droits d'accise dus en France, conformément à l'article 302 U bis I du code général des impôts et à l'article 34 de la directive 2008/118 du 16 décembre 2008.

Ce document doit être adressé par le déclarant au fournisseur des tabacs manufacturés établi dans un autre Etat membre de l'Union européenne.

Cette attestation doit être jointe, par l'expéditeur, aux documents qui accompagnent les tabacs manufacturés vers le destinataire désigné en 1 ou en 2 au recto.

Vous pouvez consulter les tableaux dans le JO n° 202 du 01/09/2011 à l'adresse suivante : https://www.legifrance.gouv.fr/download/pdf?id=5C5APY_jssjB6OKQGzXC6FsDFihSq-tW46KWa2ISZzs=\n

NOTICE D'UTILISATION

En outre, conformément aux articles 564 undecies et 568 du code général des impôts, les débitants de tabacs doivent s'approvisionner exclusivement auprès des fournisseurs agréés et les revendeurs sont tenus de s'approvisionner exclusivement auprès des débitants de tabacs.

Le présent imprimé comprend six feuillets qui sont destinés à l'administration des douanes et droits indirects :

Les feuillets 1 et 2 sont relatifs à la déclaration préalable à l'expédition de produits déjà mis à la consommation dans un autre Etat membre de l'Union européenne : cette déclaration doit être établie préalablement à l'expédition des tabacs manufacturés qui ont déjà été mis à la consommation dans un autre Etat membre de l'Union européenne et qui sont destinés à un opérateur qui entend les commercialiser en France (article 302 U bis I du CGI). Cette déclaration est établie, selon le cas, par la personne qui effectue la livraison, par celle qui détient les produits ou par celle à qui sont destinés les produits.

L'attestation de consignation est établie en deux exemplaires par le service des douanes et droits indirects dont dépend le destinataire des tabacs manufacturés. Le feuillet 3 est remis au déclarant, qui doit l'adresser au fournisseur de tabacs établi dans un autre Etat membre de l'Union européenne. Ce document doit être joint au document d'accompagnement. Le feuillet 4 est conservé par le service.

Les feuillets 5 et 6 sont relatifs à la déclaration de réception de produits déjà mis à la consommation dans un autre Etat membre de l'Union européenne : cette déclaration doit être transmise au service des douanes et droits indirects saisi initialement par la personne qui a effectué la déclaration préalable, lors de la réception des tabacs manufacturés. Cette personne indique la date de réception et les quantités reçues.

" } }, "LEGIARTI000041472789": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 B", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041472789", "URL": "article/LEGI/ARTI/00/00/41/47/27/LEGIARTI000041472789.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044981576", "@num": "184", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 184 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000039793411", "@num": "195", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 195 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@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": "LEGIARTI000044873385", "@num": "298 octodecies", "#text": "Code général des impôts, CGI. - art. 298 octodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469031", "@num": "302 C", "#text": "Code général des impôts, CGI. - art. 302 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043140563", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829226", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657309", "@num": "302 V bis", "#text": "Code général des impôts, CGI. - art. 302 V 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" }, { "@id": "LEGIARTI000006309897", "@num": "438", "#text": "Code général des impôts, CGI. - art. 438", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309970", "@num": "520 A", "#text": "Code général des impôts, CGI. - art. 520 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304937", "@num": "564 undecies", "#text": "Code général des impôts, CGI. - art. 564 undecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310095", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@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": "LEGIARTI000044874400", "@num": "L34 A", "#text": "Livre des procédures fiscales - art. L34 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163011", "@fin": "2022-01-01", "#text": "1° : Champ d'application", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304668", "@fin": "1996-05-12", "@num": "302 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304669", "@fin": "1999-03-31", "@num": "302 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304670", "@fin": "2008-04-03", "@num": "302 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619277", "@fin": "2009-01-01", "@num": "302 B", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052354", "@fin": "2010-04-01", "@num": "302 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664257", "@fin": "2020-01-01", "@num": "302 B", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041472789", "@fin": "2022-01-01", "@num": "302 B", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041535200", "@fin": "2999-01-01", "@num": "302 B", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve de l'article 564 undecies, sont soumis aux articles 302 B à 302 V bis : les alcools, les boissons alcooliques et les tabacs manufacturés.

Les droits indirects entrant dans le champ d'application du présent chapitre, qui sont dits accises, comprennent le droit de circulation prévu par l'article 438, le droit de consommation prévu par les articles 402 bis, 403,575,575 E et 575 E bis, le droit spécifique sur les bières prévu par l'article 520 A.\n

" } }, "LEGIARTI000041535200": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 B", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041535200", "URL": "article/LEGI/ARTI/00/00/41/53/52/LEGIARTI000041535200.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 1° du III de l'article 195 de la loi n° 2019-1479 du 28 décembre 2019, ces dispositions entrent en vigueur à compter du 1er janvier 2026.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044981576", "@num": "184", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 184 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000039793411", "@num": "195", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 195 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044873385", "@num": "298 octodecies", "#text": "Code général des impôts, CGI. - art. 298 octodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469031", "@num": "302 C", "#text": "Code général des impôts, CGI. - art. 302 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535137", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365543", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657309", "@num": "302 V bis", "#text": "Code général des impôts, CGI. - art. 302 V bis (V)", "@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" }, { "@id": "LEGIARTI000006309897", "@num": "438", "#text": "Code général des impôts, CGI. - art. 438", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309970", "@num": "520 A", "#text": "Code général des impôts, CGI. - art. 520 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304937", "@num": "564 undecies", "#text": "Code général des impôts, CGI. - art. 564 undecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310095", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874400", "@num": "L34 A", "#text": "Livre des procédures fiscales - art. L34 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163011", "@fin": "2022-01-01", "#text": "1° : Champ d'application", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304668", "@fin": "1996-05-12", "@num": "302 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304669", "@fin": "1999-03-31", "@num": "302 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304670", "@fin": "2008-04-03", "@num": "302 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619277", "@fin": "2009-01-01", "@num": "302 B", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052354", "@fin": "2010-04-01", "@num": "302 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664257", "@fin": "2020-01-01", "@num": "302 B", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041472789", "@fin": "2022-01-01", "@num": "302 B", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041535200", "@fin": "2999-01-01", "@num": "302 B", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve de l'article 564 undecies, sont soumis aux articles 302 B à 302 V bis : les alcools, les boissons alcooliques et les tabacs manufacturés.

Les droits indirects entrant dans le champ d'application du présent chapitre, qui sont dits accises, comprennent le droit de circulation prévu par l'article 438, le droit de consommation prévu par les articles 402 bis, 403,575 et 575 E le droit spécifique sur les bières prévu par l'article 520 A.\n

" } }, "LEGIARTI000006304665": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304665", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304665.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BRXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 302 B à 302 D, 302 F à 302 V", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318481", "@num": "54", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 54 (V) JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318705", "@num": "34", "#text": "Loi - art. 34 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318707", "@num": "36", "#text": "Loi - art. 36 (V) JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 34, art. 36 II, III Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000020052354", "@num": "302 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162573", "@fin": "1996-05-12", "#text": "1° : Champ d'application.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147049", "@fin": "1996-05-12", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "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": "LEGIARTI000006304665", "@fin": "1995-10-27", "@num": "302 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304666", "@fin": "2000-03-31", "@num": "302 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304667", "@fin": "2010-04-01", "@num": "302 A", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles 302 B à 302 D et 302 F à 302 V ne s'appliquent qu'aux opérations d'échanges entre Etats membres de la Communauté économique européenne.
\n
" } }, "LEGIARTI000006304668": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304668", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304668.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BSXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 302 A à 302 V, 406 A, 438, 403, 575, 575 E bis, 520 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000541388", "#text": "Loi 92-677 1992-07-17 art. 55 JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318705", "@num": "34", "#text": "Loi - art. 34 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318707", "@num": "36", "#text": "Loi - art. 36 (V) JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 34, 36 II, III Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 36 III, en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000044981576", "@num": "184", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 184 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044873385", "@num": "298 octodecies", "#text": "Code général des impôts, CGI. - art. 298 octodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469031", "@num": "302 C", "#text": "Code général des impôts, CGI. - art. 302 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535137", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365543", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874400", "@num": "L34 A", "#text": "Livre des procédures fiscales - art. L34 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162573", "@fin": "1996-05-12", "#text": "1° : Champ d'application.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147049", "@fin": "1996-05-12", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "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": "LEGIARTI000006304668", "@fin": "1996-05-12", "@num": "302 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304669", "@fin": "1999-03-31", "@num": "302 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304670", "@fin": "2008-04-03", "@num": "302 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619277", "@fin": "2009-01-01", "@num": "302 B", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052354", "@fin": "2010-04-01", "@num": "302 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664257", "@fin": "2020-01-01", "@num": "302 B", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041472789", "@fin": "2022-01-01", "@num": "302 B", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041535200", "@fin": "2999-01-01", "@num": "302 B", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont soumis aux dispositions de articles 302 A à 302 V : les alcools, les boissons alcooliques et les tabacs manufacturés.
\n
Les droits indirects entrant dans le champ d'application du présent chapitre, qui sont dits \" accises \", comprennent le droit de circulation prévu par l'article 438, le droit de consommation prévu par les articles 403, 575 et 575 E bis, le droit de fabrication prévu par l'article 406 A du code général des impôts, le droit spécifique sur les bières prévu par l'article 520 A.
" } }, "LEGIARTI000006304671": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304671", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304671.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BTXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318484", "@num": "56", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 56 (V) JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318705", "@num": "34", "#text": "Loi - art. 34 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318707", "@num": "36", "#text": "Loi - art. 36 (V) JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 34, 36 II, III Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000031782175", "@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": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041760052", "@num": "111 H septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Traité de Rome 1957-03-25 art. 227", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162574", "@fin": "1995-10-27", "#text": "2° : Définition du territoire communautaire.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147049", "@fin": "1996-05-12", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "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": "LEGIARTI000006304671", "@fin": "1995-10-27", "@num": "302 C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304672", "@fin": "2010-04-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664254", "@fin": "2015-10-09", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283880", "@fin": "2018-01-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365604", "@fin": "2020-01-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469031", "@fin": "2022-01-01", "@num": "302 C", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Pour l'application du présent titre, la France s'entend de la France métropolitaine.
\n
II. Le territoire communautaire s'entend :
\n
1° Du territoire de la Communauté économique européenne tel qu'il est défini par l'article 227 du traité du 25 mars 1957, à l'exclusion des départements français d'outre-mer, de l'île d'Helgoland, du territoire de Büsingen, de Livigno, de Campione d'Italia, des eaux italiennes du lac de Lugano, de Ceuta, Melilla, des îles Canaries et des îles anglo-normandes ;
\n
2° De Jungholz, de Mittelberg, de l'île de Man et de Saint-Marin.
" } }, "LEGIARTI000006304673": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304673", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304673.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BUXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 302 V", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318485", "@num": "57", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 57 (V) JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318705", "@num": "34", "#text": "Loi - art. 34 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318707", "@num": "36", "#text": "Loi - art. 36 (V) JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 34, 36 II, III Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000049442054", "@num": "1", "#text": "Arrêté du 11 décembre 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000215311", "@nortexte": "ECOD0150001A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-12-11" }, { "@id": "LEGITEXT000026593553", "#text": "Décret n°2012-1245\n du 7 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026593101", "@nortexte": "BUDD1235807D", "@numtexte": "2012-1245", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGITEXT000028026296", "#text": "Décret n°2013-887\n du 2 octobre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028025554", "@nortexte": "EFIE1322643D", "@numtexte": "2013-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-10-02" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000032277259", "@num": "2", "#text": "Décret n°2016-334 du 21 mars 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032276104", "@nortexte": "AFSP1603141D", "@numtexte": "2016-334", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-21" }, { "@id": "LEGITEXT000035422978", "#text": "Arrêté du 9 août 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035409835", "@nortexte": "CPAD1710053A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-08-09" }, { "@id": "LEGITEXT000035419670", "#text": "Décret n°2017-1284 du 9 août 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035409825", "@nortexte": "CPAD1710050D", "@numtexte": "2017-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-09" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGITEXT000037097162", "#text": "Arrêté du 15 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037091303", "@nortexte": "CPAD1816736A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-15" }, { "@id": "LEGIARTI000048712455", "@num": "38-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045925865", "@num": "1", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" }, { "@id": "LEGIARTI000048717470", "@num": "6", "#text": "Arrêté du 28 décembre 2023 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000049340121", "#text": "Décret n°2024-276 du 27 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049338930", "@nortexte": "ECOD2407798D", "@numtexte": "2024-276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000048834639", "@num": "L245-8", "#text": "Code de la sécurité sociale. - art. L245-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834517", "@num": "1613 bis", "#text": "Code général des impôts, CGI. - art. 1613 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000043829226", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283805", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472213", "@num": "302 M ter", "#text": "Code général des impôts, CGI. - art. 302 M ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805467", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638198", "@num": "575 I", "#text": "Code général des impôts, CGI. - art. 575 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032881388", "@num": "286 M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668567", "@num": "111 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327977", "@num": "111 M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028026910", "@num": "111-0 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327971", "@num": "178-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301124", "@num": "164 AU", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642386", "@num": "111-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 111-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000044874390", "@num": "L36 A", "#text": "Livre des procédures fiscales - art. L36 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162575", "@fin": "1995-10-27", "#text": "3° : Exigibilité.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147049", "@fin": "1996-05-12", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "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": "LEGIARTI000006304673", "@fin": "1995-10-27", "@num": "302 D", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304674", "@fin": "1999-12-31", "@num": "302 D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304675", "@fin": "2000-03-31", "@num": "302 D", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304676", "@fin": "2000-12-31", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304677", "@fin": "2001-08-31", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304678", "@fin": "2001-12-29", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2001-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304679", "@fin": "2004-03-27", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304680", "@fin": "2004-12-31", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304681", "@fin": "2005-01-01", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304682", "@fin": "2006-12-31", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304683", "@fin": "2007-12-29", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018031549", "@fin": "2010-01-01", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021712192", "@fin": "2010-04-01", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664230", "@fin": "2010-05-01", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201320", "@fin": "2011-12-30", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092745", "@fin": "2013-12-31", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447862", "@fin": "2015-10-09", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283836", "@fin": "2016-01-01", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782175", "@fin": "2018-01-01", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365567", "@fin": "2022-01-01", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044872991", "@fin": "2023-12-31", "@num": "302 D", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000050084987", "@fin": "2024-03-29", "@num": "302 D", "@etat": "ABROGE", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. L'impôt est exigible :
\n
a) Lors de la mise à la consommation en France métropolitaine. Le produit est mis à la consommation soit lorsqu'il cesse de bénéficier du régime suspensif, soit lorsqu'il est importé. L'importation s'entend de l'entrée en France en provenance de pays ou territoires non compris dans le territoire communautaire ou de la sortie d'un régime douanier suspensif ; l'impôt est dû par la personne qui met à la consommation ;
\n
b) Lors de la constatation de manquants.
\n
II. L'impôt est également exigible, pour les produits déjà mis à la consommation dans un autre Etat de la Communauté économique européenne :
\n
a) Lors de la réception en France de ces produits par un opérateur accomplissant de manière indépendante une activité économique ou par un organisme exerçant une activité d'intérêt général ; l'impôt est dû par l'opérateur ou l'organisme qui reçoit ces produits ;
\n
b) Lors de la réception en France par une personne autre qu'un opérateur accomplissant de manière indépendante une activité économique ou qu'un organisme exerçant une activité d'intérêt général de produits expédiés ou transportés en France par le vendeur ou pour son compte ; l'impôt est dû, par le représentant fiscal du vendeur mentionné au II de l'article 302 V ci-après, lors de la réception des produits ;
\n
c) Lorsque les produits sont détenus en France à des fins commerciales alors qu'ils n'ont pas supporté l'impôt en France ; l'impôt est dû par le détenteur des produits.
" } }, "LEGIARTI000006304684": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304684", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304684.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BVXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318486", "@num": "58", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 58 (V) JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318705", "@num": "34", "#text": "Loi - art. 34 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318707", "@num": "36", "#text": "Loi - art. 36 (V) JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 34, 36 II, III Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000036365567", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283815", "@num": "302 L", "#text": "Code général des impôts, CGI. - art. 302 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162576", "@fin": "1996-05-12", "#text": "4° : Exportation.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147049", "@fin": "1996-05-12", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "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": "LEGIARTI000006304684", "@fin": "1996-05-12", "@num": "302 E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304685", "@fin": "2018-01-01", "@num": "302 E", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036365562", "@fin": "2022-01-01", "@num": "302 E", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'exportation de produits placés sous régime suspensif d'accise met fin au bénéfice de ce régime. Elle s'effectue en exonération d'impôt.
\n
L'exportation s'entend de la sortie de France à destination de pays ou territoires non compris dans le territoire communautaire ou du placement sous un régime douanier suspensif à destination de ces mêmes pays ou territoires.
" } }, "LEGIARTI000006304687": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304687", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304687.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BWXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318487", "@num": "59", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 59 (V) JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318705", "@num": "34", "#text": "Loi - art. 34 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318707", "@num": "36", "#text": "Loi - art. 36 (V) JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 34, 36 II, III Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162577", "@fin": "1995-10-27", "#text": "5° : Exonération des livraisons par les comptoirs de vente.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147049", "@fin": "1996-05-12", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "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": "LEGIARTI000006304687", "@fin": "1995-10-27", "@num": "302 F", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006304688", "@fin": "2000-03-31", "@num": "302 F", "@etat": "PERIME", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées jusqu'au 30 juin 1999 :
\n
1° Les livraisons par des comptoirs de vente situés dans l'enceinte d'un aéroport ou d'un port, de biens à emporter dans les bagages personnels d'un voyageur se rendant par voie aérienne ou maritime dans un autre Etat membre de la Communauté économique européenne ainsi que les livraisons effectuées à bord d'un avion ou d'un bateau au cours d'un transport intracommunautaire de voyageurs ;
\n
2° Les livraisons, par des comptoirs de vente situés dans l'enceinte d'un terminal du tunnel sous la Manche, de biens emportés dans les bagages personnels d'un passager en possession d'un titre de transport valable pour le trajet effectué entre les deux terminaux du tunnel.
\n
Le bénéfice de ces dispositions ne s'applique qu'aux livraisons de biens portant sur des quantités n'excédant pas, par personne et par voyage, les limites prévues par les dispositions communautaires en vigueur dans le cadre du trafic de voyageurs entre les pays tiers et la Communauté.
\n
Un décret fixe les modalités d'application du présent article.
" } }, "LEGIARTI000006304689": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304689", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304689.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318488", "@num": "60", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 60 (V) JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318705", "@num": "34", "#text": "Loi - art. 34 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318707", "@num": "36", "#text": "Loi - art. 36 (V) JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 34, 36 II, III Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGITEXT000018333990", "#text": "Arrêté du 7 janvier 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018332756", "@nortexte": "BCFD0802676A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-01-07" }, { "@id": "LEGITEXT000026729724", "#text": "Arrêté du 21 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026729019", "@nortexte": "BUDD1240578A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-11-21" }, { "@id": "LEGITEXT000028026296", "#text": "Décret n°2013-887\n du 2 octobre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028025554", "@nortexte": "EFIE1322643D", "@numtexte": "2013-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-10-02" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000030625537", "@num": "Annexe II", "#text": "ARRÊTÉ du 13 mai 2015 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030625126", "@nortexte": "FCPD1400453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-05-13" }, { "@id": "LEGITEXT000030955734", "#text": "ARRÊTÉ du 20 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030954528", "@nortexte": "FCPD1517690A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-07-20" }, { "@id": "LEGIARTI000043308563", "@num": "50-3-2", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-3-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043856708", "#text": "Décret n°2020-810 du 29 juin 2020 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042056541", "@nortexte": "MTRD2016242D", "@numtexte": "2020-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-29" }, { "@id": "LEGIARTI000043106820", "@num": "1", "#text": "Décret n°2021-129 du 8 février 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043106299", "@nortexte": "ECOI2103251D", "@numtexte": "2021-129", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-08" }, { "@id": "LEGIARTI000043191551", "@num": "1", "#text": "Décret n°2021-225 du 26 février 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043189550", "@nortexte": "MTRD2106101D", "@numtexte": "2021-225", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000043307135", "@num": "2", "#text": "Décret n°2021-346 du 30 mars 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043306112", "@nortexte": "MTRD2104653D", "@numtexte": "2021-346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-30" }, { "@id": "LEGIARTI000043307465", "@num": "1", "#text": "Décret n°2021-348 du 30 mars 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043306239", "@nortexte": "MTRD2108716D", "@numtexte": "2021-348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-30" }, { "@id": "LEGIARTI000048712455", "@num": "38-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000048717470", "@num": "6", "#text": "Arrêté du 28 décembre 2023 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "#text": "CGI 302 S", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000023987366", "@num": "L642-7", "#text": "Code de l'énergie - art. L642-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834639", "@num": "L245-8", "#text": "Code de la sécurité sociale. - art. L245-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293293", "@num": "37", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293478", "@num": "40", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293302", "@num": "50", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365567", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043829226", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623631", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365498", "@num": "302 M bis", "#text": "Code général des impôts, CGI. - art. 302 M bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873285", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026407222", "@num": "286 H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032881394", "@num": "286 K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032881388", "@num": "286 M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518861", "@num": "286 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327977", "@num": "111 M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299039", "@num": "111-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028026910", "@num": "111-0 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043440", "@num": "111-0 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301124", "@num": "164 AU", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@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": "LEGIARTI000006300717", "@num": "54-0 U", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642386", "@num": "111-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 111-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006594862", "@num": "R632-8-1", "#text": "Code rural - art. R632-8-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000044874411", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162578", "@fin": "1995-10-27", "#text": "6° : Entrepositaire agréé.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147049", "@fin": "1996-05-12", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "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": "LEGIARTI000006304689", "@fin": "1995-10-27", "@num": "302 G", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304690", "@fin": "2000-03-31", "@num": "302 G", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304691", "@fin": "2002-03-31", "@num": "302 G", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304692", "@fin": "2003-01-01", "@num": "302 G", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304693", "@fin": "2004-03-27", "@num": "302 G", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304694", "@fin": "2010-01-01", "@num": "302 G", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664223", "@fin": "2010-05-01", "@num": "302 G", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201638", "@fin": "2013-01-01", "@num": "302 G", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949760", "@fin": "2017-01-01", "@num": "302 G", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815480", "@fin": "2017-07-01", "@num": "302 G", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781393", "@fin": "2018-01-01", "@num": "302 G", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365533", "@fin": "2022-01-01", "@num": "302 G", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000050085168", "@fin": "2222-02-22", "@num": "302 G", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les entrepositaires agréés en France sont habilités à recevoir en suspension des droits, dans un entrepôt fiscal, des produits en provenance d'un autre Etat membre de la Communauté économique européenne ou à expédier en suspension de droits des produits à destination d'un autre Etat membre de la Communauté économique européenne. Ils sont également habilités à détenir des produits en suspension de droits.
\n
II. L'administration accorde la qualité d'entrepositaire agréé à la personne qui justifie être en mesure de remplir les obligations prévues à l'article 302 S et qui fournit une caution solidaire garantissant le paiement des droits dus.
\n
En cas de violation par l'entrepositaire de ses obligations, de défaillance de la caution ou de dénonciation par cette caution de son engagement, l'administration peut retirer l'agrément.
" } }, "LEGIARTI000006304695": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304695", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304695.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BYXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 302 T", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318489", "@num": "61", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 61 (V) JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318705", "@num": "34", "#text": "Loi - art. 34 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318707", "@num": "36", "#text": "Loi - art. 36 (V) JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 34, 36 II, III Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162579", "@fin": "1995-10-27", "#text": "7° : Opérateur enregistré.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147049", "@fin": "1996-05-12", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "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": "LEGIARTI000006304695", "@fin": "1995-10-27", "@num": "302 H", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304696", "@fin": "2000-12-31", "@num": "302 H", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304697", "@fin": "2010-04-01", "@num": "302 H", "@etat": "ABROGE", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes qui n'ont pas la qualité d'entrepositaire agréé peuvent, dans l'exercice de leur profession, recevoir des produits expédiés en suspension de droits en provenance d'un autre Etat membre de la Communauté économique européenne, si elles ont préalablement été agréées par l'administration en tant qu'opérateurs enregistrés.
\n
L'administration accorde la qualité d'opérateur enregistré à la personne qui justifie être en mesure de remplir les obligations prévues à l'article 302 T et qui fournit une caution solidaire garantissant le paiement des droits.
\n
L'impôt est exigible dès la réception des produits. Il est dû par l'opérateur ou, le cas échéant, par le représentant fiscal de l'expéditeur.
" } }, "LEGIARTI000006304698": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 I", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304698", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304698.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BZXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 302 V", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318490", "@num": "62", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 62 (V) JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318705", "@num": "34", "#text": "Loi - art. 34 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318707", "@num": "36", "#text": "Loi - art. 36 (V) JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 34, 36 II, III Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162580", "@fin": "1995-10-27", "#text": "8° : Opérateur non enregistré.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147049", "@fin": "1996-05-12", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "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": "LEGIARTI000006304698", "@fin": "1995-10-27", "@num": "302 I", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304699", "@fin": "2010-04-01", "@num": "302 I", "@etat": "ABROGE", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes qui n'ont pas la qualité d'entrepositaire agréé ni celle d'opérateur enregistré peuvent, dans l'exercice de leur profession et à titre occasionnel, recevoir des produits expédiés en suspension de droits en provenance d'un autre Etat membre de la Communauté économique européenne, si, préalablement à l'expédition, elles en ont fait la déclaration à l'administration et consigné auprès d'elle le paiement des droits dus au titre de cette opération. Ces personnes sont dites \" opérateurs non enregistrés \".
\n
L'impôt est acquitté au vu d'une déclaration, dès la réception des produits par l'opérateur ou, le cas échéant, par le représentant fiscal de l'expéditeur mentionné à l'article 302 V.>
" } }, "LEGIARTI000006304700": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 K", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304700", "URL": "article/LEGI/ARTI/00/00/06/30/47/LEGIARTI000006304700.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302CBXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318493", "@num": "64", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 64 (V) JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318705", "@num": "34", "#text": "Loi - art. 34 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318707", "@num": "36", "#text": "Loi - art. 36 (V) JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 34, 36 II, III Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162581", "@fin": "1996-05-12", "#text": "10° : Régime fiscal des pertes constatées sur les produits circulant en suspension de droits.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147049", "@fin": "1996-05-12", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "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": "LEGIARTI000006304700", "@fin": "1996-05-12", "@num": "302 K", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304701", "@fin": "2000-03-31", "@num": "302 K", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304702", "@fin": "2010-04-01", "@num": "302 K", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664267", "@fin": "2015-10-09", "@num": "302 K", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283820", "@fin": "2018-01-01", "@num": "302 K", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365521", "@fin": "2020-01-01", "@num": "302 K", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041472220", "@fin": "2022-01-01", "@num": "302 K", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les pertes, constatées dans les conditions et limites prévues en régime intérieur, de produits circulant en suspension de droits à destination d'un entrepositaire agréé, d'un opérateur enregistré ou d'un opérateur non enregistré ne sont pas soumises à l'impôt, s'il est justifié auprès de l'administration qu'elles résultent d'un cas fortuit ou d'un cas de force majeure, ou qu'elles sont inhérentes à la nature des produits.
\n
" } }, "LEGIARTI000006304703": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 L", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304703", "URL": "article/LEGI/ARTI/00/00/06/30/47/LEGIARTI000006304703.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302CCXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318494", "@num": "65", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 65 (V) JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318705", "@num": "34", "#text": "Loi - art. 34 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318707", "@num": "36", "#text": "Loi - art. 36 (V) JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 34, 36 II, III Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000021664269", "@num": "302 H quater", "#text": "Code général des impôts, CGI. - art. 302 H quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781390", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162582", "@fin": "1996-05-12", "#text": "11° : Régime suspensif.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147049", "@fin": "1996-05-12", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "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": "LEGIARTI000006304703", "@fin": "1995-10-27", "@num": "302 L", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304704", "@fin": "1996-05-12", "@num": "302 L", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304705", "@fin": "2000-03-31", "@num": "302 L", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304706", "@fin": "2010-04-01", "@num": "302 L", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664279", "@fin": "2015-10-09", "@num": "302 L", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283815", "@fin": "2018-01-01", "@num": "302 L", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365514", "@fin": "2020-12-05", "@num": "302 L", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042623641", "@fin": "2022-01-01", "@num": "302 L", "@etat": "ABROGE", "@debut": "2020-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. La circulation des produits en suspension de droits en provenance ou à destination d'un autre Etat membre de la Communauté économique européenne s'effectue entre entrepositaires agréés.
\n
II. L'expédition de produits dans un autre Etat membre de la Communauté économique européenne par un entrepositaire agréé, à destination d'un opérateur enregistré ou d'un opérateur non enregistré, s'effectue en suspension de droits.
" } }, "LEGIARTI000006304707": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304707", "URL": "article/LEGI/ARTI/00/00/06/30/47/LEGIARTI000006304707.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302CDXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318495", "@num": "66", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 66 (V) JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318705", "@num": "34", "#text": "Loi - art. 34 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318707", "@num": "36", "#text": "Loi - art. 36 (V) JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 34, 36 II, III Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000018359639", "@num": "10", "#text": "Arrêté du 27 juillet 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000006223082", "@num": "12", "#text": "Arrêté du 27 juillet 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000030958523", "@num": "7", "#text": "Arrêté du 27 juillet 2003 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGITEXT000032427810", "#text": "Arrêté du 8 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032425954", "@nortexte": "FCPD1609638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-08" }, { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000006293483", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313918", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061575", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664281", "@num": "302 M bis", "#text": "Code général des impôts, CGI. - art. 302 M bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304998", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304732", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304787", "@num": "426", "#text": "Code général des impôts, CGI. - art. 426 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020616123", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304810", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304816", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664299", "@num": "465 bis", "#text": "Code général des impôts, CGI. - art. 465 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305070", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304827", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374338", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304977", "@num": "614 A", "#text": "Code général des impôts, CGI. - art. 614 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481507", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481501", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114082", "@num": "111 H decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298869", "@num": "111 H octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668551", "@num": "111 H quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114063", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quindecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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": "LEGIARTI000038668567", "@num": "111 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114071", "@num": "111 H terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299044", "@num": "111 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299105", "@num": "178 AB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298942", "@num": "178 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299083", "@num": "178 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299088", "@num": "178 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695678", "@num": "350 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021933635", "@num": "74", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026203812", "@num": "164 AM", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301119", "@num": "164 AR", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301124", "@num": "164 AU", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300675", "@num": "50 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022345042", "@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": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449523", "@num": "54 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301433", "@num": "54 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301437", "@num": "54 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300480", "@num": "54-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300705", "@num": "54-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300735", "@num": "54-0 BW", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 BW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300493", "@num": "54-0 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300497", "@num": "54-0 M", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300501", "@num": "54-0 O", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300510", "@num": "54-0 T", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300525", "@num": "54-0 Z", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300615", "@num": "56 AO", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006594865", "@num": "R632-8-4", "#text": "Code rural - art. R632-8-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000044874411", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162583", "@fin": "1996-05-12", "#text": "12° : Formalités et régime fiscal applicables à la circulation des produits.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147049", "@fin": "1996-05-12", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "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": "LEGIARTI000006304707", "@fin": "1995-10-27", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304708", "@fin": "1996-05-12", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304709", "@fin": "2000-03-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304710", "@fin": "2001-08-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304711", "@fin": "2008-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036328", "@fin": "2010-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021712222", "@fin": "2010-04-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664275", "@fin": "2015-10-09", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283805", "@fin": "2017-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781390", "@fin": "2018-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365509", "@fin": "2020-12-05", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042623631", "@fin": "2222-02-22", "@num": "302 M", "@etat": "ABROGE_DIFF", "@debut": "2020-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les produits en suspension de droits en provenance ou à destination d'un autre Etat membre de la Communauté économique européenne circulent, lorsqu'ils ne sont pas placés sous un régime suspensif douanier, sous couvert d'un document d'accompagnement établi par l'expéditeur et permettant de vérifier leur situation au regard de l'impôt.
\n
Il en est de même pour les produits qui ont déjà été mis à la consommation en provenance ou à destination d'un autre Etat membre de la Communauté européenne dont le destinataire est un opérateur accomplissant de manière indépendante une activité économique ou un organisme exerçant une activité d'intérêt général.
\n
Les mentions à porter sur le document d'accompagnement ainsi que les conditions d'utilisation du document sont fixées par décret en Conseil d'Etat.
" } }, "LEGIARTI000006304712": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 P", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304712", "URL": "article/LEGI/ARTI/00/00/06/30/47/LEGIARTI000006304712.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302CGXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318498", "@num": "69", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 69 (V) JORF 19 juillet 1992, en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318705", "@num": "34", "#text": "Loi - art. 34 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318707", "@num": "36", "#text": "Loi - art. 36 (V) JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 34, 36 II, III Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668551", "@num": "111 H quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043440", "@num": "111-0 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162583", "@fin": "1996-05-12", "#text": "12° : Formalités et régime fiscal applicables à la circulation des produits.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147049", "@fin": "1996-05-12", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "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": "LEGIARTI000006304712", "@fin": "1995-10-27", "@num": "302 P", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304713", "@fin": "2000-03-31", "@num": "302 P", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304714", "@fin": "2010-04-01", "@num": "302 P", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664286", "@fin": "2015-10-09", "@num": "302 P", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283803", "@fin": "2017-07-01", "@num": "302 P", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781381", "@fin": "2017-12-30", "@num": "302 P", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000036365489", "@fin": "2222-02-22", "@num": "302 P", "@etat": "ABROGE_DIFF", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. L'entrepositaire agréé qui expédie en suspension de droits est déchargé de sa responsabilité par l'apurement du régime suspensif ; à cette fin, il produit un exemplaire du document d'accompagnement rempli par le destinataire ou comportant la certification par un bureau de douane du placement en régime suspensif douanier ou de la sortie du territoire communautaire.
\n
II. A défaut d'apurement dans les deux mois et demi à compter de la date d'expédition, l'expéditeur en informe l'administration.
\n
L'impôt est exigible au terme d'un délai de quatre mois à compter de la date d'expédition, sauf si la preuve est apportée dans ce même délai de la régularité de l'opération ou s'il est établi que l'infraction qui a entraîné la constatation de manquants a été commise hors de France.
\n
III. L'administration dispose d'un délai de trois ans à compter de la date d'expédition figurant sur le document d'accompagnement pour mettre en recouvrement les droits consécutifs à une infraction commise en France.
\n
Si, dans un délai de trois ans à compter de la date d'expédition figurant sur le document d'accompagnement, l'Etat membre de la Communauté économique européenne où l'infraction a été commise procède au recouvrement des droits, les droits perçus en France sont remboursés.
\n
Les règles fixées en régime intérieur concernant la responsabilité de l'expéditeur s'appliquent sans préjudice des dispositions précédentes.
" } }, "LEGIARTI000006304715": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 Q", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304715", "URL": "article/LEGI/ARTI/00/00/06/30/47/LEGIARTI000006304715.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302CHXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318499", "@num": "70", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 70 (V) JORF 19 juillet 1992, en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318705", "@num": "34", "#text": "Loi - art. 34 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318707", "@num": "36", "#text": "Loi - art. 36 (V) JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 34, art. 36 II, III Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162584", "@fin": "1995-10-27", "#text": "13 ° : Remboursement des accises.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147049", "@fin": "1996-05-12", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "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": "LEGIARTI000006304715", "@fin": "1995-10-27", "@num": "302 Q", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304716", "@fin": "2010-04-01", "@num": "302 Q", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664292", "@fin": "2018-01-01", "@num": "302 Q", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365487", "@fin": "2020-01-01", "@num": "302 Q", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041472210", "@fin": "2222-02-22", "@num": "302 Q", "@etat": "ABROGE_DIFF", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt supporté par des produits mis à la consommation en France est remboursé à l'opérateur professionnel qui, dans le cadre de son activité, les a expédiés dans un autre Etat membre de la Communauté économique européenne, si les conditions suivantes sont remplies :
\n
1° La demande de remboursement a été présentée avant l'expédition des produits hors de France ;
\n
2° Le demandeur justifie par tout moyen qu'il a acquis les produits tous droits acquittés en France ;
\n
3° Le demandeur présente un exemplaire du document d'accompagnement annoté par le destinataire et une attestation de l'administration fiscale du pays de destination qui certifie que l'impôt a été payé dans cet Etat ou, le cas échéant, qu'aucun impôt n'était dû au titre de la livraison en cause.
\n
L'impôt est remboursé, dans un délai d'un an à partir de la présentation à l'administration des documents visés au 3° ci-dessus, au taux en vigueur à la date de l'acquisition des produits par l'opérateur professionnel, ou, à défaut d'individualisation de ces produits dans son stock, au taux en vigueur lors de l'acquisition des produits de même nature qui sont depuis le plus longtemps dans son stock.
\n
Lorsque des marques fiscales ont été apposées sur les produits à l'occasion du paiement de l'impôt en France, il est procédé à leur destruction sous le contrôle de l'administration préalablement à l'expédition.
" } }, "LEGIARTI000006304717": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 R", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304717", "URL": "article/LEGI/ARTI/00/00/06/30/47/LEGIARTI000006304717.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302CIXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318500", "@num": "71", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 71 (V) JORF 19 juillet 1992, en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318705", "@num": "34", "#text": "Loi - art. 34 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318707", "@num": "36", "#text": "Loi - art. 36 (V) JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 34, 36 II, III Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162585", "@fin": "1995-10-27", "#text": "14° : Non recouvrement des accises.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147049", "@fin": "1996-05-12", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "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": "LEGIARTI000006304717", "@fin": "1995-10-27", "@num": "302 R", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304718", "@fin": "2010-04-01", "@num": "302 R", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664290", "@fin": "2015-10-09", "@num": "302 R", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283801", "@fin": "2018-01-01", "@num": "302 R", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036365484", "@fin": "2022-01-01", "@num": "302 R", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt n'est pas recouvré au titre des produits expédiés ou transportés dans un autre Etat membre de la Communauté économique européenne par un entrepositaire agréé établi en France ou pour son compte à destination d'une personne autre qu'un opérateur accomplissant de manière indépendante une activité économique ou qu'un organisme exerçant une activité d'intérêt général et pour lesquels l'impôt dû dans l'Etat membre de destination a été acquitté.
\n
" } }, "LEGIARTI000006304719": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 V", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304719", "URL": "article/LEGI/ARTI/00/00/06/30/47/LEGIARTI000006304719.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302CMXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 302 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318505", "@num": "75", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 75 (V) JORF 19 juillet 1992, en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318705", "@num": "34", "#text": "Loi - art. 34 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318707", "@num": "36", "#text": "Loi - art. 36 (V) JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 34, 36 II, III Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000021712192", "@num": "302 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162586", "@fin": "1995-10-27", "#text": "17° : Désignation d'un représentant fiscal.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147049", "@fin": "1996-05-12", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "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": "LEGIARTI000006304719", "@fin": "1995-10-27", "@num": "302 V", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304720", "@fin": "2010-04-01", "@num": "302 V", "@etat": "ABROGE", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. L'entrepositaire agréé établi dans un autre Etat membre de la Communauté économique européenne qui expédie des produits en France à destination d'une personne autre qu'un entrepositaire agréé peut y désigner un représentant fiscal.
\n
II. Les opérateurs établis dans un autre Etat membre de la Communauté économique européenne et qui expédient des produits en France à destination d'une personne autre qu'un opérateur accomplissant de manière indépendante une activité économique ou qu'un organisme exerçant une activité d'intérêt général dans les conditions prévues au b du II de l'article 302 D sont tenus d'y désigner un représentant fiscal autre que le destinataire des produits.
\n
III. L'administration accorde la qualité de représentant fiscal à la personne qui est domiciliée en France et fournit une caution solidaire garantissant le paiement des droits et qui, dans l'exercice de son activité, est en mesure de respecter les obligations mentionnées ci-dessous.
\n
Le représentant fiscal garantit le paiement des droits à la place du redevable et acquitte l'impôt à sa place. Il tient une comptabilité des livraisons et déclare à l'administration le lieu de livraison des marchandises ainsi que le nom et l'adresse des destinataires.
\n
Il est tenu de présenter la comptabilité des livraisons à toute réquisition de l'administration.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000021664257", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304937", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041535200", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304937", "typelien": "CITATION" }, { "article_id": "LEGIARTI000024525784", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304937", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041472789", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304937", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006318441", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304937", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006318707", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304937", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000541388": { "SM": { "CONTENU": "Modification du code général des impôts, du livre des procédures fiscales, du code des douanes, du code de la propriété intellectuelle. \nModification de la loi n° 91-716 du 26 juillet 1991 portant diverses dispositions d'ordre économique et financier : modification de l'article 13.\nTransposition complète de la directive 92/12/CEE du Conseil relative au régime général, à la détention, à la circulation et aux contrôles des produits soumis à accise." }, "TP": { "CONTENU": "(1) Travaux préparatoires: loi no 92-677.
\n
Assemblée nationale:
\n
Projet de loi, no 2682;
Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, no 2732;
Discussion et adoption, après déclaration d'urgence, le 26 mai 1992.
\n
Sénat:
\n
Projet de loi, adopté par l'Assemblée nationale, no 373 (1991-1992);
Rapport de M. Roger Chinaud, rapporteur général, au nom de la commission des finances, no 403 (1991-1992);
Discussion et adoption le 18 juin 1992.
\n
Assemblée nationale:
\n
Projet de loi, modifié par le Sénat, no 2814;
Rapport de M. Alain Richard, au nom de la commission mixte paritaire, no 2875;
Discussion et adoption le 3 juillet 1992.
\n
Sénat:
Rapport de M. Roger Chinaud, au nom de la commission mixte paritaire, no 473 (1991-1992);
Discussion et adoption le 8 juillet 1992.
" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 121 INCORPORE DANS LE LIVRE DE PROCEDURES FISCALES; ART. 28-III ET V,121,46-I (1EREMENT) 47 A 51,117-I,109-3 DANS LE CGI (ANNEXE III); ART. 28-V,121,32 (ANNEXE II),A DATER DU 18-08-1993,ART. 54 A 75,121" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000355163", "#text": "Loi n°91-716 du 26 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000887723", "#text": "Directive 92/12/CEE du Conseil du 25 février 1992, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000887723", "@nortexte": "31992L0012", "@numtexte": "92-12", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-02-25" }, { "@id": "JORFTEXT000000176524", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000176524", "@nortexte": "BUDB9270007A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-05-20" }, { "@id": "LEGIARTI000006318463", "@num": "108", "#text": "Loi n° 92-677 du 17 juillet 1992 - art. 108 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318466", "@num": "109", "#text": "Loi n° 92-677 du 17 juillet 1992 - art. 109 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318464", "@num": "109", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 109 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318465", "@num": "109", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 109 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318481", "@num": "54", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 54 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318485", "@num": "57", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 57 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318488", "@num": "60", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 60 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318489", "@num": "61", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 61 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318490", "@num": "62", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318496", "@num": "67", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318504", "@num": "74", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 74 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318505", "@num": "75", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 75 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000703420", "#text": "Décret n°92-1244 du 27 novembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703420", "@nortexte": "BUDB9200029D", "@numtexte": "92-1244", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-27" }, { "@id": "LEGITEXT000006080404", "#text": "Décret n°92-1244 du 27 novembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000528690", "@nortexte": "BUDF9200029D", "@numtexte": "92-1244", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-27" }, { "@id": "LEGIARTI000006329156", "@num": "3", "#text": "Décret n°92-1244 du 27 novembre 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528690", "@nortexte": "BUDF9200029D", "@numtexte": "92-1244", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-27" }, { "@id": "JORFTEXT000000340309", "#text": "du 8 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000340309", "@nortexte": "BUDD9270006A", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1992-12-08" }, { "@id": "JORFTEXT000000726877", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000726877", "@nortexte": "BUDF9200020A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-23" }, { "@id": "JORFTEXT000000177193", "#text": "DECRET92-1353", "@sens": "cible", "@cidtexte": "JORFTEXT000000177193", "@nortexte": "BUDZ9200019D", "@numtexte": "92-1353", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-23" }, { "@id": "LEGITEXT000006080578", "#text": "Décret n°92-1353 du 23 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000177193", "@nortexte": "BUDZ9200019D", "@numtexte": "92-1353", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-23" }, { "@id": "LEGIARTI000006329209", "@num": "1", "#text": "Décret n°92-1353 du 23 décembre 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177193", "@nortexte": "BUDZ9200019D", "@numtexte": "92-1353", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-23" }, { "@id": "LEGIARTI000006329210", "@num": "2", "#text": "Décret n°92-1353 du 23 décembre 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177193", "@nortexte": "BUDZ9200019D", "@numtexte": "92-1353", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-23" }, { "@id": "LEGIARTI000006329211", "@num": "3", "#text": "Décret n°92-1353 du 23 décembre 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177193", "@nortexte": "BUDZ9200019D", "@numtexte": "92-1353", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-23" }, { "@id": "LEGIARTI000006329212", "@num": "4", "#text": "Décret n°92-1353 du 23 décembre 1992 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177193", "@nortexte": "BUDZ9200019D", "@numtexte": "92-1353", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-23" }, { "@id": "JORFTEXT000000726719", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000726719", "@nortexte": "BUDD9270009A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGITEXT000006080632", "#text": "Arrêté du 22 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000726719", "@nortexte": "BUDD9270009A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006332249", "@num": "1", "#text": "Arrêté du 22 décembre 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726719", "@nortexte": "BUDD9270009A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006332250", "@num": "1", "#text": "Arrêté du 22 décembre 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726719", "@nortexte": "BUDD9270009A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006332251", "@num": "2", "#text": "Arrêté du 22 décembre 1992 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726719", "@nortexte": "BUDD9270009A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006332252", "@num": "2", "#text": "Arrêté du 22 décembre 1992 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726719", "@nortexte": "BUDD9270009A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006332253", "@num": "3", "#text": "Arrêté du 22 décembre 1992 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726719", "@nortexte": "BUDD9270009A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006332254", "@num": "4", "#text": "Arrêté du 22 décembre 1992 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726719", "@nortexte": "BUDD9270009A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGITEXT000006080633", "#text": "Arrêté du 24 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000726720", "@nortexte": "BUDD9270007A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-24" }, { "@id": "LEGIARTI000006332247", "@num": "1", "#text": "Arrêté du 24 décembre 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726720", "@nortexte": "BUDD9270007A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-24" }, { "@id": "LEGIARTI000006332248", "@num": "2", "#text": "Arrêté du 24 décembre 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726720", "@nortexte": "BUDD9270007A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-24" }, { "@id": "JORFTEXT000000179251", "#text": "DECRET92-1429", "@sens": "cible", "@cidtexte": "JORFTEXT000000179251", "@nortexte": "BUDL9200228D", "@numtexte": "92-1429", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000725511", "#text": "DECRET92-1431", "@sens": "cible", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006329192", "@num": "1", "#text": "Décret n°92-1429 du 30 décembre 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179251", "@nortexte": "BUDL9200228D", "@numtexte": "92-1429", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006329191", "@num": "1", "#text": "Décret n°92-1429 du 30 décembre 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179251", "@nortexte": "BUDL9200228D", "@numtexte": "92-1429", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006329193", "@num": "1", "#text": "Décret n°92-1429 du 30 décembre 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179251", "@nortexte": "BUDL9200228D", "@numtexte": "92-1429", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000542540", "#text": "LOI92-1443", "@sens": "cible", "@cidtexte": "JORFTEXT000000542540", "@nortexte": "INDX9200147L", "@numtexte": "92-1443", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924663", "@num": "4", "#text": "Loi n°92-1443 du 31 décembre 1992 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542540", "@nortexte": "INDX9200147L", "@numtexte": "92-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000542615", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000542615", "@nortexte": "BUDD9250022A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000727316", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000727316", "@nortexte": "BUDF9200040A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000361565", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000361565", "@nortexte": "BUDF9200048A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000177828", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000177828", "@nortexte": "BUDF9200063A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000177829", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000177829", "@nortexte": "BUDF9200064A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000727314", "#text": "DECRET93-10", "@sens": "cible", "@cidtexte": "JORFTEXT000000727314", "@nortexte": "BUDF9200061D", "@numtexte": "93-10", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000177827", "#text": "DECRET93-11", "@sens": "cible", "@cidtexte": "JORFTEXT000000177827", "@nortexte": "BUDF9200051D", "@numtexte": "93-11", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000361562", "#text": "DECRET93-12", "@sens": "cible", "@cidtexte": "JORFTEXT000000361562", "@nortexte": "BUDF9200050D", "@numtexte": "93-12", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000542614", "#text": "DECRET93-13", "@sens": "cible", "@cidtexte": "JORFTEXT000000542614", "@nortexte": "BUDF9200036D", "@numtexte": "93-13", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000361563", "#text": "DECRET93-14", "@sens": "cible", "@cidtexte": "JORFTEXT000000361563", "@nortexte": "BUDF9200062D", "@numtexte": "93-14", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000179313", "#text": "LOI92-1476", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "LOI92-1476", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000542776", "#text": "LOI92-1477", "@sens": "cible", "@cidtexte": "JORFTEXT000000542776", "@nortexte": "EURX9200209L", "@numtexte": "92-1477", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000176807", "#text": "DECRET93-16", "@sens": "cible", "@cidtexte": "JORFTEXT000000176807", "@nortexte": "BUDF9200041D", "@numtexte": "93-16", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000545248", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000545248", "@nortexte": "BUDF9300005A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-02-09" }, { "@id": "JORFTEXT000000844683", "#text": "Arrêté du 26 janvier 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000844683", "@nortexte": "BUDD9310002A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-26" }, { "@id": "LEGIARTI000006331647", "@num": "1", "#text": "Arrêté du 26 janvier 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727338", "@nortexte": "BUDD9340002A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-26" }, { "@id": "LEGIARTI000006331658", "@num": "12", "#text": "Arrêté du 26 janvier 1993 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727338", "@nortexte": "BUDD9340002A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-26" }, { "@id": "JORFTEXT000000726850", "#text": "DECRET93-240", "@sens": "cible", "@cidtexte": "JORFTEXT000000726850", "@nortexte": "BUDF9200032D", "@numtexte": "93-240", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-22" }, { "@id": "JORFTEXT000000712658", "#text": "DECRET93-265", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "JORFTEXT000000528668", "#text": "DECRET93-266", "@sens": "cible", "@cidtexte": "JORFTEXT000000528668", "@nortexte": "BUDF9300043D", "@numtexte": "93-266", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "JORFTEXT000000347286", "#text": "DECRET93-267", "@sens": "cible", "@cidtexte": "JORFTEXT000000347286", "@nortexte": "BUDF9300047D", "@numtexte": "93-267", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "JORFTEXT000000700497", "#text": "Décret n°93-264 du 26 février 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000700497", "@nortexte": "BUDF9300057", "@numtexte": "93-264", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "JORFTEXT000000726542", "#text": "DECRET93-309", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000362539", "#text": "DECRET93-310", "@sens": "cible", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000178570", "#text": "DECRET93-311", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000179026", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000179026", "@nortexte": "BUDD9340001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-14" }, { "@id": "JORFTEXT000000346361", "#text": "CIRCULAIRE", "@sens": "cible", "@cidtexte": "JORFTEXT000000346361", "@nortexte": "BUDD9250025C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000528165", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000528165", "@nortexte": "BUDD9320016A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-02-06" }, { "@id": "JORFTEXT000000179221", "#text": "DECRET93-637", "@sens": "cible", "@cidtexte": "JORFTEXT000000179221", "@nortexte": "BUDF9300008D", "@numtexte": "93-637", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000179222", "#text": "DECRET93-638", "@sens": "cible", "@cidtexte": "JORFTEXT000000179222", "@nortexte": "BUDF9300013D", "@numtexte": "93-638", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000179224", "#text": "DECRET93-643", "@sens": "cible", "@cidtexte": "JORFTEXT000000179224", "@nortexte": "BUDF9300009D", "@numtexte": "93-643", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "JORFTEXT000000700502", "#text": "Décret n°93-837 du 7 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000700502", "@nortexte": "DUDF9200037D", "@numtexte": "93-837", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-07" }, { "@id": "JORFTEXT000000346443", "#text": "DECRET93-846", "@sens": "cible", "@cidtexte": "JORFTEXT000000346443", "@nortexte": "BUDF9200033D", "@numtexte": "93-846", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-08" }, { "@id": "JORFTEXT000000530180", "#text": "DECRET93-878", "@sens": "cible", "@cidtexte": "JORFTEXT000000530180", "@nortexte": "BUDF9300010D", "@numtexte": "93-878", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-25" }, { "@id": "JORFTEXT000000362679", "#text": "DECRET93-995", "@sens": "cible", "@cidtexte": "JORFTEXT000000362679", "@nortexte": "BUDD9350011D", "@numtexte": "93-995", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-08-04" }, { "@id": "JORFTEXT000000179800", "#text": "DECRET93-1094", "@sens": "cible", "@cidtexte": "JORFTEXT000000179800", "@nortexte": "BUDZ9300009D", "@numtexte": "93-1094", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-13" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "JORFTEXT000000545997", "#text": "DECRET93-1127", "@sens": "cible", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "JORFTEXT000000840685", "#text": "Arrêté du 21 septembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000840685", "@nortexte": "BUDD9370022A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-21" }, { "@id": "JORFTEXT000000882720", "#text": "Décret n°93-1139 du 30 septembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGITEXT000006067785", "#text": "Décret n°93-1139 du 30 septembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGIARTI000006329291", "@num": "1", "#text": "Décret n°93-1139 du 30 septembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGIARTI000006329291", "@num": "1", "#text": "Décret n°93-1139 du 30 septembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGIARTI000006329292", "@num": "2", "#text": "Décret n°93-1139 du 30 septembre 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGIARTI000006329293", "@num": "3", "#text": "Décret n°93-1139 du 30 septembre 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGIARTI000006329294", "@num": "4", "#text": "Décret n°93-1139 du 30 septembre 1993 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGIARTI000006329295", "@num": "5", "#text": "Décret n°93-1139 du 30 septembre 1993 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGIARTI000006329296", "@num": "6", "#text": "Décret n°93-1139 du 30 septembre 1993 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGIARTI000006329297", "@num": "7", "#text": "Décret n°93-1139 du 30 septembre 1993 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "JORFTEXT000000186002", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000186002", "@nortexte": "BUDD9440002A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-19" }, { "@id": "LEGIARTI000006332541", "@num": "1", "#text": "Arrêté du 19 décembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000186002", "@nortexte": "BUDD9440002A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-19" }, { "@id": "LEGIARTI000006332554", "@num": "13", "#text": "Arrêté du 19 décembre 1994 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000186002", "@nortexte": "BUDD9440002A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-19" }, { "@id": "JORFTEXT000000188567", "#text": "DECRET95-495", "@sens": "cible", "@cidtexte": "JORFTEXT000000188567", "@nortexte": "BUDD9550010D", "@numtexte": "95-495", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-25" }, { "@id": "LEGITEXT000005618464", "#text": "Décret n°95-495 du 25 avril 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000188567", "@nortexte": "BUDD9550010D", "@numtexte": "95-495", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-25" }, { "@id": "LEGIARTI000006329706", "@num": "1", "#text": "Décret n°95-495 du 25 avril 1995 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000188567", "@nortexte": "BUDD9550010D", "@numtexte": "95-495", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-25" }, { "@id": "JORFTEXT000000371325", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000371325", "@nortexte": "ECOD9540003A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-06-26" }, { "@id": "LEGIARTI000006619004", "@num": "1", "#text": "Arrêté du 26 juin 1995 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000371325", "@nortexte": "ECOD9540003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-06-26" }, { "@id": "JORFTEXT000000173751", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000173751", "@nortexte": "BUDD9640004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-12" }, { "@id": "JORFTEXT000000561626", "#text": "DECRET96-635", "@sens": "cible", "@cidtexte": "JORFTEXT000000561626", "@nortexte": "BUDD9640005D", "@numtexte": "96-635", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-07-12" }, { "@id": "JORFTEXT000000379136", "#text": "DECRET96-876", "@sens": "cible", "@cidtexte": "JORFTEXT000000379136", "@nortexte": "AGRG9600482D", "@numtexte": "96-876", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-03" }, { "@id": "JORFTEXT000000380628", "#text": "DECRET96-1023", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "JORFTEXT000000565055", "#text": "DECRET97-160", "@sens": "cible", "@cidtexte": "JORFTEXT000000565055", "@nortexte": "BUDF9600036D", "@numtexte": "97-160", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-20" }, { "@id": "JORFTEXT000000753121", "#text": "LOI97-1239", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000569621", "#text": "LOI97-1269", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000205932", "#text": "DECRET98-374", "@sens": "cible", "@cidtexte": "JORFTEXT000000205932", "@nortexte": "ECOD9870014D", "@numtexte": "98-374", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-14" }, { "@id": "JORFTEXT000000572360", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000572360", "@nortexte": "ECOP9800314A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-08-17" }, { "@id": "JORFTEXT000000572359", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000572359", "@nortexte": "ECOP9800313A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-08-17" }, { "@id": "JORFTEXT000000393677", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000393677", "@nortexte": "ECOD9870040A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "JORFTEXT000000768320", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000768320", "@nortexte": "ECOD0040003A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000768461", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000768461", "@nortexte": "ECOD0040001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000587026", "#text": "Décret2000-1313", "@sens": "cible", "@cidtexte": "JORFTEXT000000587026", "@nortexte": "ECOD0040004D", "@numtexte": "2000-1313", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGITEXT000005632167", "#text": "Décret n°2002-114 du 25 janvier 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000399189", "@nortexte": "ECOD0140006D", "@numtexte": "2002-114", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-01-25" }, { "@id": "LEGIARTI000006207777", "@num": "3", "#text": "Décret n°2002-114 du 25 janvier 2002 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000399189", "@nortexte": "ECOD0140006D", "@numtexte": "2002-114", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-01-25" }, { "@id": "JORFTEXT000000399189", "#text": "Décret2002-114", "@sens": "cible", "@cidtexte": "JORFTEXT000000399189", "@nortexte": "ECOD0140006D", "@numtexte": "2002-114", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-01-25" }, { "@id": "JORFTEXT000000409804", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000409804", "@nortexte": "ECOD0140007A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-01-04" }, { "@id": "JORFTEXT000000591881", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000591881", "@nortexte": "ECOP0200329A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "JORFTEXT000000409383", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000409383", "@nortexte": "ECOP0200330A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGITEXT000005633653", "#text": "Décret n°2002-1449 du 12 décembre 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000782426", "@nortexte": "BUDD0204003D", "@numtexte": "2002-1449", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-12" }, { "@id": "LEGIARTI000006215594", "@num": "3", "#text": "Décret n°2002-1449 du 12 décembre 2002 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000782426", "@nortexte": "BUDD0204003D", "@numtexte": "2002-1449", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-12" }, { "@id": "JORFTEXT000000782426", "#text": "Décret2002-1449", "@sens": "cible", "@cidtexte": "JORFTEXT000000782426", "@nortexte": "BUDD0204003D", "@numtexte": "2002-1449", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-12" }, { "@id": "JORFTEXT000000411089", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000411089", "@nortexte": "BUDD0204004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-19" }, { "@id": "LEGITEXT000025399482", "#text": "Arrêté du 19 décembre 2002 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000411089", "@nortexte": "BUDD0204004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-19" }, { "@id": "JORFTEXT000000628303", "#text": "Décret2005-566", "@sens": "cible", "@cidtexte": "JORFTEXT000000628303", "@nortexte": "ECOD0470010D", "@numtexte": "2005-566", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-20" }, { "@id": "LEGIARTI000006617447", "@num": "2", "#text": "Décret n°2006-1574 du 11 décembre 2006 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000427418", "@nortexte": "BUDD0670016D", "@numtexte": "2006-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-11" }, { "@id": "LEGIARTI000032881634", "@num": "2", "#text": "Décret n°2006-1574 du 11 décembre 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000427418", "@nortexte": "BUDD0670016D", "@numtexte": "2006-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-11" }, { "@id": "LEGITEXT000017784002", "#text": "Arrêté du 20 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017751825", "@nortexte": "BCFD0770855A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-20" }, { "@id": "JORFTEXT000017751825", "#text": "Arrêté du 20 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017751825", "@nortexte": "BCFD0770855A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-20" }, { "@id": "JORFTEXT000018038935", "#text": "Décret n°2008-93 du 29 janvier 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018038935", "@nortexte": "BCFD0765846D", "@numtexte": "2008-93", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-29" }, { "@id": "LEGITEXT000018046515", "#text": "Décret n°2008-93 du 29 janvier 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018038935", "@nortexte": "BCFD0765846D", "@numtexte": "2008-93", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-29" }, { "@id": "JORFTEXT000019962470", "#text": "Arrêté du 4 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019962470", "@nortexte": "BCFD0830221A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGITEXT000025433103", "#text": "Arrêté du 15 novembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060885", "@nortexte": "BCRD1131923A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-15" }, { "@id": "JORFTEXT000025060885", "#text": "Arrêté du 15 novembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025060885", "@nortexte": "BCRD1131923A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-15" }, { "@id": "LEGITEXT000026707002", "#text": "Arrêté du 19 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026705590", "@nortexte": "BUDD1240249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-11-19" }, { "@id": "JORFTEXT000026705590", "#text": "Arrêté du 19 novembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026705590", "@nortexte": "BUDD1240249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-11-19" }, { "@id": "LEGITEXT000028437766", "#text": "Arrêté du 2 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028416322", "@nortexte": "BUDD1332208A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-02" }, { "@id": "JORFTEXT000028416322", "#text": "Arrêté du 2 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028416322", "@nortexte": "BUDD1332208A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-02" }, { "@id": "LEGITEXT000029765271", "#text": "ARRÊTÉ du 17 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029762553", "@nortexte": "FCPD1423621A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-17" }, { "@id": "JORFTEXT000029762553", "#text": "ARRÊTÉ du 17 octobre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029762553", "@nortexte": "FCPD1423621A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-17" }, { "@id": "JORFTEXT000033681122", "#text": "Arrêté du 7 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033681122", "@nortexte": "ECFD1636569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-07" }, { "@id": "LEGITEXT000036212410", "#text": "Arrêté du 10 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036210167", "@nortexte": "CPAD1734917A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-10" }, { "@id": "JORFTEXT000036210167", "#text": "Arrêté du 10 décembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036210167", "@nortexte": "CPAD1734917A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-10" }, { "@id": "LEGITEXT000038142740", "#text": "Arrêté du 16 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037738195", "@nortexte": "CPAD1831471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-16" }, { "@id": "JORFTEXT000037738195", "#text": "Arrêté du 16 novembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037738195", "@nortexte": "CPAD1831471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-16" }, { "@id": "LEGITEXT000039430718", "#text": "Arrêté du 21 novembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039429211", "@nortexte": "CPAD1932186A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-21" }, { "@id": "JORFTEXT000039429211", "#text": "Arrêté du 21 novembre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039429211", "@nortexte": "CPAD1932186A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-21" }, { "@id": "LEGIARTI000006312946", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313872", "@num": "1788 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304454", "@num": "289 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304668", "@num": "302 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309913", "@num": "445", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 445 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304814", "@num": "455", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 455 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304852", "@num": "498 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 498 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304870", "@num": "514 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 514 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304937", "@num": "564 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304975", "@num": "614 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 614 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615626", "@num": "100 ter", "#text": "Code des douanes - art. 100 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615498", "@num": "131 bis", "#text": "Code des douanes - art. 131 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615117", "@num": "267", "#text": "Code des douanes - art. 267 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615118", "@num": "267", "#text": "Code des douanes - art. 267 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615230", "@num": "267 bis", "#text": "Code des douanes - art. 267 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615884", "@num": "381 bis", "#text": "Code des douanes - art. 381 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615885", "@num": "381 bis", "#text": "Code des douanes - art. 381 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314995", "@num": "L36 A", "#text": "Livre des procédures fiscales - art. L36 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "LOI n° 92-677 du 17 juillet 1992", "MCS_TXT": { "MC": [ "BUDGET", "TAXE SUR LA VALEUR AJOUTEE", "TVA", "FRONTIERE", "CONTROLE AUX FRONTIERES", "LIVRAISON", "ASSUJETTI", "ACQUISITION INTRACOMMUNAUTAIRE", "PRESTATION DE SERVICE", "REMBOURSEMENT FORFAITAIRE", "REDEVANCE", "DROIT INDIRECT", "DROIT D'ACCISE", "CODE GENERAL DES IMPOTS", "CGI", "LIVRE DES PROCEDURES FISCALES", "CODE DES DOUANES", "PROJET DE LOI", "DIRECTIVE EUROPEENNE", "TRANSPOSITION COMPLETE" ] }, "TITREFULL": "LOI n° 92-677 du 17 juillet1992 portant mise en oeuvre par la République française de la directive du Conseil des communautés européennes (C.E.E.) n° 91-680 complétant le système commun de la taxe sur la valeur ajoutée et modifiant, en vue de la suppression des contrôles aux frontières, la directive (C.E.E.) n° 77-388 et de la directive (C.E.E.) n° 92-12 relative au régime général, à la détention, à la circulation et au contrôle des produits soumis à accise (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000541388", "NOR": "BUDX9200078L", "NUM": "92-677", "DATE_PUBLI": "1992-07-19", "DATE_TEXTE": "1992-07-17", "NUM_PARUTION": 166, "ORIGINE_PUBLI": "JORF n°166 du 19 juillet 1992", "PAGE_DEB_PUBLI": 9689, "PAGE_FIN_PUBLI": 9728 } }, "META_COMMUN": { "ID": "JORFTEXT000000541388", "URL": "texte/version/JORF/TEXT/00/00/00/54/13/JORFTEXT000000541388.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1992/7/17/BUDX9200078L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX992677", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1992/7/17/92-677/jo/texte" } } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont adopté,
Le Président de la République promulgue la loi dont la teneur suit:
\n
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 17 juillet 1992.
\n

FRANCOIS MITTERRAND

Par le Président de la République:

Le Premier ministre,
PIERRE BEREGOVOY

Le ministre du budget,

MICHEL CHARASSE

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000541388", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304937", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006304937", "liens_entrants": true }

Article 564 undecies AUTONOME MODIFIE, en vigueur du 01/01/1993 au 02/09/1994 (Code général des impôts)