{ "article": { "LEGIARTI000006304994": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 U", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2010-04-01", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304994", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304994.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302CLXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 302 D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318504", "@num": "74", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 74 (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 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@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": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 34, art. 36 II, III Finances rectificative pour 1992 ORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@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": "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": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@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": "LEGISCTA000006162611", "@fin": "2011-06-01", "#text": "15° : Obligations déclaratives", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304994", "@fin": "2010-04-01", "@num": "302 U", "@etat": "ABROGE", "@debut": "1994-09-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes visées au a du II de l'article 302 D effectuent, préalablement à l'expédition ou au transport, une déclaration auprès de l'administration. Elles garantissent le paiement de l'impôt.
\n
" } }, "LEGIARTI000006318504": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "74", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2010-04-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318504", "URL": "article/LEGI/ARTI/00/00/06/31/85/LEGIARTI000006318504.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFTXXXXXX074AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000541388", "#text": "LOI n° 92-677 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@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": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000006304994", "@num": "302 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 U (V)", "@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": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006318504", "@fin": "2010-04-01", "@num": "74", "@etat": "ABROGE", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes visées au a du II de l'article 57 effectuent, préalablement à l'expédition ou au transport, une déclaration auprès de l'administration. Elles garantissent le paiement de l'impôt.
\n
" } }, "LEGIARTI000006318705": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "34", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318705", "URL": "article/LEGI/ARTI/00/00/06/31/87/LEGIARTI000006318705.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFXXXXXXX034AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318483", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@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": "LEGIARTI000006304989", "@num": "302 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 J (V)", "@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": "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" } ] }, "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": [ { "LIEN_ART": { "@id": "LEGIARTI000006318705", "@fin": "2999-01-01", "@num": "34", "@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.
" } }, "LEGIARTI000018031549": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018031549", "URL": "article/LEGI/ARTI/00/00/18/03/15/LEGIARTI000018031549.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000887723", "#text": "Directive 92/12/CEE du Conseil du 25 février 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000887723", "@nortexte": "31992L0012", "@numtexte": "92-12", "@typelien": "CITATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-02-25" }, { "@id": "JORFTEXT000000339613", "#text": "Directive 92/80/CEE du Conseil du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000339613", "@nortexte": "392L0080", "@numtexte": "92-80", "@typelien": "CITATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@id": "JORFTEXT000000705733", "#text": "Directive 92/79/CEE du Conseil du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000705733", "@nortexte": "392L0079", "@numtexte": "92-79", "@typelien": "CITATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@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": "LEGIARTI000017885258", "@num": "109", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 109", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@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": "LEGIARTI000006304671", "@num": "302 C", "#text": "Code général des impôts, CGI. - art. 302 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304984", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304684", "@num": "302 E", "#text": "Code général des impôts, CGI. - art. 302 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304985", "@num": "302 F bis", "#text": "Code général des impôts, CGI. - art. 302 F bis", "@sens": "source", "@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": "LEGIARTI000006304689", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G", "@sens": "source", "@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": "LEGIARTI000006304994", "@num": "302 U", "#text": "Code général des impôts, CGI. - art. 302 U", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304719", "@num": "302 V", "#text": "Code général des impôts, CGI. - art. 302 V", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305004", "@num": "317", "#text": "Code général des impôts, CGI. - art. 317", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305036", "@num": "402 bis", "#text": "Code général des impôts, CGI. - art. 402 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309835", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304753", "@num": "406", "#text": "Code général des impôts, CGI. - art. 406", "@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": "LEGIARTI000006305055", "@num": "440 bis", "#text": "Code général des impôts, CGI. - art. 440 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304792", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304817", "@num": "458", "#text": "Code général des impôts, CGI. - art. 458", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309955", "@num": "508", "#text": "Code général des impôts, CGI. - art. 508", "@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": "LEGIARTI000006310083", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570", "@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": "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": "LEGIARTI000006305130", "@num": "575 G", "#text": "Code général des impôts, CGI. - art. 575 G", "@sens": "source", "@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. - 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I. - 1.L'impôt est exigible :

1° Lors de la mise à la consommation. Le produit est mis à la consommation :

a. Lorsqu'il cesse de bénéficier du régime suspensif des droits d'accises prévu au II de l'article 302 G ou de l'entrepôt mentionné au 8° du I de l'article 570 ;

a bis) Lorsqu'il est fabriqué hors des régimes suspensifs mentionnés au a, sans bénéficier des exonérations prévues à l'article 302 D bis ;

b. Lorsqu'il est importé, à l'exclusion des cas où il est placé, au moment de l'importation, sous un régime suspensif des droits d'accises mentionné au a.

Est considérée comme une importation :

-l'entrée en France d'un produit originaire ou en provenance d'un Etat ou d'un territoire n'appartenant pas à la Communauté européenne et qui n'a pas été mis en libre pratique ou d'un produit en provenance d'un territoire d'un autre Etat membre exclu du territoire de la Communauté européenne tel que défini au II de l'article 302 C ;

-pour un bien placé lors de son entrée sur le territoire sous l'un des régimes suivants prévus par les règlements communautaires en vigueur : magasins et aires de dépôt temporaire, zone franche, entrepôt franc, entrepôt d'importation, perfectionnement actif, admission temporaire en exonération totale des droits, transit communautaire externe ou interne, la sortie de ce régime en France ;

2° Lors de la constatation des manquants, sauf si ces manquants correspondent à des déchets ou des pertes obtenus, dans la limite d'un taux annuel de déchets ou de pertes, en cours de fabrication ou de transformation d'alcools et de boissons alcooliques ou à des pertes, dans la limite d'un taux annuel forfaitaire, en cours de stockage d'alcools et de boissons alcooliques. Le taux annuel de déchets ou de pertes est fixé pour chaque entrepôt suspensif des droits d'accises par l'administration, sur proposition de l'entrepositaire agréé. Un décret détermine les modalités d'application des présentes dispositions et fixe le taux annuel forfaitaire pour les pertes en cours de stockage.

Chez les entrepositaires agréés qui détiennent des alcools et des boissons alcooliques appartenant à des catégories différemment imposées, les manquants imposables sont soumis au tarif le plus élevé de la catégorie concernée ;

3° (abrogé)

4° Sans que cela fasse obstacle aux dispositions du 9° de l'article 458 et des articles 575 G et 575 H, lors de la constatation de la détention, en France, d'alcools, de boissons alcooliques et de tabacs manufacturés à des fins commerciales pour lesquels le détenteur ne peut prouver, par la production d'un document d'accompagnement, d'une facture ou d'un ticket de caisse, selon le cas, qu'ils circulent en régime suspensif de l'impôt ou que l'impôt a été acquitté en France ou y a été garanti conformément à l'article 302 U.

Pour établir que ces produits sont détenus en France à des fins commerciales, l'administration tient compte des éléments suivants :

a. L'activité professionnelle du détenteur des produits ;

b. Le lieu où ces produits se trouvent, le mode de transport utilisé ou les documents relatifs à ces produits ;

c. La nature de ces produits ;

d. Les quantités de ces produits, notamment lorsque celles-ci sont supérieures aux seuils indicatifs fixés par l'article 9, point 2, de la directive 92 / 12 / CEE du Conseil, du 25 février 1992, relative au régime général, à la détention, à la circulation et aux contrôles des produits soumis à accises.

Toutefois, les cigarettes en provenance de la Bulgarie, de l'Estonie, de la Hongrie, de la Lettonie, de la Lituanie, de la Pologne, de la Slovaquie, de la Slovénie, de la République tchèque et de la Roumanie, ainsi que les tabacs destinés à rouler les cigarettes et les autres tabacs à fumer en provenance d'Estonie, acquis aux conditions du marché intérieur de ces Etats membres et introduits en France, sont soumis au droit de consommation mentionné à l'article 575, pour toutes les quantités excédant celles qui seraient admises en franchise si les produits provenaient de pays tiers à la Communauté européenne.

Les dispositions du septième alinéa s'appliquent pour chaque pays de provenance et chaque type de produit mentionnés dans le tableau ci-dessous, jusqu'à la fin de la période dérogatoire accordée à ces Etats membres en vue de différer l'application des niveaux minimum de taxation, tels qu'ils résultent des directives n° 92 / 79 / CEE du Conseil, du 19 octobre 1992, concernant le rapprochement des taxes frappant les cigarettes et n° 92 / 80 / CEE du Conseil, du 19 octobre 1992, concernant le rapprochement des taxes frappant les tabacs manufacturés autres que les cigarettes :

ETAT MEMBRE de provenance : Estonie

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2009

CATEGORIE de produits : Tabacs à fumer (tabacs à rouler, tabacs à pipe)

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2009

ETAT MEMBRE de provenance : Bulgarie

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2009

ETAT MEMBRE de provenance : Hongrie

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2008

ETAT MEMBRE de provenance : Lettonie

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2009

ETAT MEMBRE de provenance : Lituanie

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2008

ETAT MEMBRE de provenance : Pologne

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2008

ETAT MEMBRE de provenance : Slovaquie

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2008

ETAT MEMBRE de provenance : Slovénie

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2007

ETAT MEMBRE de provenance : République tchèque

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2007

ETAT MEMBRE de provenance : Roumanie

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2009

2.L'impôt est dû :

1° Dans les cas visés aux a, a bis et b du 1° du 1, par la personne qui met à la consommation ;

2° Dans le cas de manquants, par la personne chez laquelle les manquants sont constatés ;

3° (abrogé)

4° Dans les cas mentionnés au 4° du 1, par la personne qui détient ces produits.

3.L'impôt est acquitté par toute personne qui a bénéficié d'une exonération ou d'une franchise des droits d'accises mentionnée à l'article 302 E ou aux 1° et 2° de l'article 302 F bis ou à l'article 317, lorsque les conditions d'application auxquelles est subordonnée l'obtention de cette exonération ou de cette franchise ne sont pas remplies, ainsi que par toute personne qui a été autorisée à recevoir des alcools et boissons alcooliques en franchise, en exemption ou en exonération des droits d'accises, conformément aux dispositions de l'article 302 D bis, du 3° de l'article 302 F bis, de l'article 406, des articles 440 bis,441,442 et 508, lorsque les conditions d'application auxquelles est subordonné l'octroi de cette franchise, exemption ou exonération ne sont pas remplies.

II. L'impôt est également exigible, pour les produits déjà mis à la consommation dans un autre Etat de la Communauté européenne :

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 ;

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, lors de la réception des produits ;

c) (abrogé)

III. - 1.L'impôt est liquidé mensuellement, au plus tard le dixième jour de chaque mois, sur la base d'une déclaration des quantités de produits mis à la consommation au cours du mois précédent transmise à l'administration.

2. L'impôt est acquitté auprès de l'administration soit à la date de la liquidation, soit dans le délai d'un mois à compter de cette date, une caution garantissant le paiement de l'impôt dû est exigée dans l'un et l'autre cas. Une dispense de caution peut être accordée aux entrepositaires agréés mentionnés à l'article 302 G dans les limites et conditions fixées par décret.

3. Un arrêté du ministre chargé du budget fixe le modèle et le contenu de la déclaration mentionnée au 1.

4. Pour les entrepositaires agréés mentionnés au 2 dispensés de caution garantissant le paiement de l'impôt dû, redevables des droits respectivement mentionnés au 2° du I de l'article 403, aux articles 402 bis,438 et 1613 bis, du droit spécifique sur les bières prévu à l'article 520 A et de la cotisation prévue à l'article L. 245-7 du code de la sécurité sociale, l'impôt est acquitté auprès de l'administration en une échéance annuelle unique. Cette échéance est fixée pour les entrepositaires agréés produisant des produits vitivinicoles régis par le règlement (CE) n° 1493 / 1999 du Conseil du 17 mai 1999, portant organisation commune du marché vitivinicole, au plus tard le 10 septembre, et, pour les autres entrepositaires agréés, au plus tard le 10 janvier.

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art. 302 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304672", "@num": "302 C", "#text": "Code général des impôts, CGI. - art. 302 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664230", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664227", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664223", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304697", "@num": "302 H", "#text": "Code général des impôts, CGI. - art. 302 H (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304987", "@num": "302 H bis", "#text": "Code général des impôts, CGI. - art. 302 H bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664269", "@num": "302 H quater", "#text": "Code général des impôts, CGI. - art. 302 H quater (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664273", "@num": "302 H ter", "#text": "Code général des impôts, CGI. - art. 302 H ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304699", "@num": "302 I", "#text": "Code général des impôts, CGI. - art. 302 I (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664265", "@num": "302 J", "#text": "Code général des impôts, CGI. - art. 302 J (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664267", "@num": "302 K", "#text": "Code général des impôts, CGI. - art. 302 K (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664279", "@num": "302 L", "#text": "Code général des impôts, CGI. - art. 302 L (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664275", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021712222", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664281", "@num": "302 M bis", "#text": "Code général des impôts, CGI. - art. 302 M bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664283", "@num": "302 M ter", "#text": "Code général des impôts, CGI. - art. 302 M ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304991", "@num": "302 N", "#text": "Code général des impôts, CGI. - art. 302 N (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664288", "@num": "302 O", "#text": "Code général des impôts, CGI. - art. 302 O (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664286", "@num": "302 P", "#text": "Code général des impôts, CGI. - art. 302 P (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664292", "@num": "302 Q", "#text": "Code général des impôts, CGI. - art. 302 Q (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664290", "@num": "302 R", "#text": "Code général des impôts, CGI. - art. 302 R (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304993", "@num": "302 T", "#text": "Code général des impôts, CGI. - 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art. 158 duodecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664351", "@num": "158 duovicies", "#text": "Code des douanes - art. 158 duovicies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664380", "@num": "158 nonies", "#text": "Code des douanes - art. 158 nonies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664357", "@num": "158 novodecies", "#text": "Code des douanes - art. 158 novodecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664382", "@num": "158 octies", "#text": "Code des douanes - art. 158 octies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664359", "@num": "158 octodecies", "#text": "Code des douanes - art. 158 octodecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664391", "@num": "158 quater", "#text": "Code des douanes - art. 158 quater (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664368", "@num": "158 quaterdecies", "#text": "Code des douanes - art. 158 quaterdecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664366", "@num": "158 quindecies", "#text": "Code des douanes - art. 158 quindecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664389", "@num": "158 quinquies", "#text": "Code des douanes - art. 158 quinquies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664361", "@num": "158 septdecies", "#text": "Code des douanes - art. 158 septdecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664384", "@num": "158 septies", "#text": "Code des douanes - art. 158 septies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664364", "@num": "158 sexdecies", "#text": "Code des douanes - art. 158 sexdecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664387", "@num": "158 sexies", "#text": "Code des douanes - art. 158 sexies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664393", "@num": "158 ter", "#text": "Code des douanes - art. 158 ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664370", "@num": "158 terdecies", "#text": "Code des douanes - art. 158 terdecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664375", "@num": "158 undecies", "#text": "Code des douanes - art. 158 undecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664353", "@num": "158 unvicies", "#text": "Code des douanes - art. 158 unvicies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664355", "@num": "158 vicies", "#text": "Code des douanes - art. 158 vicies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664345", "@num": "267", "#text": "Code des douanes - art. 267 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664343", "@num": "267 bis", "#text": "Code des douanes - art. 267 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664438", "@num": "L245-8", "#text": "Code de la sécurité sociale. - art. L245-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021712227", "@num": "L245-8", "#text": "Code de la sécurité sociale. - art. L245-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022317873", "@fin": "2999-01-01", "#text": "D. ― Adapter notre droit à l'environnement \r\njuridique communautaire", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022317866", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021579826", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021579828", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2010-01-01" } ] }, "@cid": "JORFTEXT000021559075", "@nor": "BCFX0924140L", "@num": "2009-1674", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021559075", "@c_titre_court": "LOI n° 2009-1674 du 30 décembre 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1)", "@debut": "2010-01-01", "@id_txt": "LEGITEXT000021579821", "@c_titre_court": "LOI n° 2009-1674 du 30 décembre 2009" } ], "@date_publi": "2009-12-31", "@date_signature": "2009-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021580007", "@fin": "2999-01-01", "@num": "36", "@etat": "VIGUEUR", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021559479", "@fin": "2999-01-01", "@num": "36", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I. à VI. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 O, Art. 302 P\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 M bis\n
\n

\n
\n

\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 B, Art. 302 C, Art. 302 D, Art. 302 D bis, Art. 302 G\n
\n

\n
\n

A créé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 H ter, Art. 302 H quater\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 L, Art. 302 M\n
\n

\n
\n

A créé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 M ter\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 Q, Art. 302 R\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 575 E bis, Art. 1613 bis\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1798 ter\n
\n

\n
\n

A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L36 A\n
\n

\n
\n

A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 A, Art. 302 H, Art. 302 H bis, Art. 302 I, Art. 302 N, Art. 302 T, Art. 302 U, Art. 302 V\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code des douanes
\n Sct. Chapitre III ter : L'entrepôt fiscal de stockage des produits pétroliers., Art. 100 ter, Art. 267, Art. 267 bis\n
\n

\n
\n

\n
A créé les dispositions suivantes :

- Code des douanes
\n Sct. Chapitre III bis : Régime général d'accise relatif aux produits énergétiques , Art. 158 bis, Art. 158 ter, Art. 158 quater, Art. 158 quinquies, Art. 158 sexies, Art. 158 septies, Art. 158 octies, Art. 158 nonies, Art. 158 decies, Art. 158 undecies, Art. 158 duodecies, Art. 158 terdecies, Art. 158 quaterdecies, Art. 158 quindecies, Art. 158 sexdecies, Art. 158 septdecies, Art. 158 octodecies, Art. 158 novodecies, Art. 158 vicies, Art. 158 unvicies, Art. 158 duovicies\n
\n

\n
\n

A abrogé les dispositions suivantes :

- Code des douanes
\n Art. 131 bis\n
\n

- Loi n°92-677 du 17 juillet 1992
\n Art. 54, Art. 55, Art. 56, Art. 57, Art. 58, Art. 59, Art. 60, Art. 61, Art. 62, Art. 63, Art. 64, Art. 65, Art. 66, Art. 67, Art. 68, Art. 69, Art. 70, Art. 71, Art. 72, Art. 73, Art. 74, Art. 75\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. L245-8\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 465 bis, Art. 564 undecies\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 J\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 K\n
\n

\n
\n

A créé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 U bis, Art. 302 V bis, Art. 568 ter\n
\n

\n
\n
\n

V. - Les A et B, 1°, 2° et 4° du C, F, G, H, I, b et c du 1° et 2° et 3° du J, K, L, M, N, O, P, Q, R, T, V, W et Y du I et les II, III et b du 2° du IV sont applicables à compter du 1er avril 2010.
\n

\n
\n
" } }, "LEGIARTI000021712192": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-04-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021712192", "URL": "article/LEGI/ARTI/00/00/21/71/21/LEGIARTI000021712192.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000887723", "#text": "Directive 92/12/CEE du Conseil du 25 février 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000887723", "@nortexte": "31992L0012", "@numtexte": "92-12", "@typelien": "CITATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-02-25" }, { "@id": "JORFTEXT000000339613", "#text": "Directive 92/80/CEE du Conseil du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000339613", "@nortexte": "392L0080", "@numtexte": "92-80", "@typelien": "CITATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@id": "JORFTEXT000000705733", "#text": "Directive 92/79/CEE du Conseil du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000705733", "@nortexte": "392L0079", "@numtexte": "92-79", "@typelien": "CITATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@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": "LEGIARTI000006304671", "@num": "302 C", "#text": "Code général des impôts, CGI. - art. 302 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304984", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304684", "@num": "302 E", "#text": "Code général des impôts, CGI. - art. 302 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304985", "@num": "302 F bis", "#text": "Code général des impôts, CGI. - art. 302 F bis", "@sens": "source", "@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": "LEGIARTI000006304689", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G", "@sens": "source", "@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": "LEGIARTI000006304994", "@num": "302 U", "#text": "Code général des impôts, CGI. - art. 302 U", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304719", "@num": "302 V", "#text": "Code général des impôts, CGI. - art. 302 V", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305004", "@num": "317", "#text": "Code général des impôts, CGI. - art. 317", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305036", "@num": "402 bis", "#text": "Code général des impôts, CGI. - art. 402 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309835", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304753", "@num": "406", "#text": "Code général des impôts, CGI. - 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art. 508", "@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": "LEGIARTI000006310083", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570", "@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": "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": "LEGIARTI000006305130", "@num": "575 G", "#text": "Code général des impôts, CGI. - art. 575 G", "@sens": "source", "@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. - 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I. - 1.L'impôt est exigible :

1° Lors de la mise à la consommation. Le produit est mis à la consommation :

a. Lorsqu'il cesse de bénéficier du régime suspensif des droits d'accises prévu au II de l'article 302 G ou de l'entrepôt mentionné au 8° du I de l'article 570 ;

a bis) Lorsqu'il est fabriqué hors des régimes suspensifs mentionnés au a, sans bénéficier des exonérations prévues à l'article 302 D bis ;

b. Lorsqu'il est importé, à l'exclusion des cas où il est placé, au moment de l'importation, sous un régime suspensif des droits d'accises mentionné au a.

Est considérée comme une importation :

3° (abrogé)

Pour établir que ces produits sont détenus en France à des fins commerciales, l'administration tient compte des éléments suivants :

a. L'activité professionnelle du détenteur des produits ;

b. Le lieu où ces produits se trouvent, le mode de transport utilisé ou les documents relatifs à ces produits ;

c. La nature de ces produits ;

ETAT MEMBRE de provenance : Estonie

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2009

CATEGORIE de produits : Tabacs à fumer (tabacs à rouler, tabacs à pipe)

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2009

ETAT MEMBRE de provenance : Bulgarie

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2009

ETAT MEMBRE de provenance : Hongrie

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2008

ETAT MEMBRE de provenance : Lettonie

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2009

ETAT MEMBRE de provenance : Lituanie

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2008

ETAT MEMBRE de provenance : Pologne

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2008

ETAT MEMBRE de provenance : Slovaquie

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2008

ETAT MEMBRE de provenance : Slovénie

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2007

ETAT MEMBRE de provenance : République tchèque

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2007

ETAT MEMBRE de provenance : Roumanie

CATEGORIE de produits : Cigarettes

DATE DE FIN de la période dérogatoire obtenue par chaque Etat membre de provenance : 31 décembre 2009

2.L'impôt est dû :

1° Dans les cas visés aux a, a bis et b du 1° du 1, par la personne qui met à la consommation ;

2° Dans le cas de manquants, par la personne chez laquelle les manquants sont constatés ;

3° (abrogé)

4° Dans les cas mentionnés au 4° du 1, par la personne qui détient ces produits.

II. L'impôt est également exigible, pour les produits déjà mis à la consommation dans un autre Etat de la Communauté européenne :

c) (abrogé)

3. Un arrêté du ministre chargé du budget fixe le modèle et le contenu de la déclaration mentionnée au 1.

4. Pour les entrepositaires agréés mentionnés au 2 dispensés de caution garantissant le paiement de l'impôt dû, redevables des droits respectivement mentionnés au 2° du I de l'article 403, aux articles 402 bis,438 et 1613 bis, du droit spécifique sur les bières prévu à l'article 520 A et de la cotisation prévue à l'article L. 245-7 du code de la sécurité sociale, l'impôt est acquitté auprès de l'administration en une échéance annuelle unique. Cette échéance est fixée pour les entrepositaires agréés produisant des produits vitivinicoles régis par le règlement (CE) n° 479 / 2008 du Conseil du 29 avril 2008, portant organisation commune du marché vitivinicole, au plus tard le 10 septembre, et, pour les autres entrepositaires agréés, au plus tard le 10 janvier.

" } }, "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 - 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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", 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"@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.
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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.
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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.
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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.
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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.
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II. A défaut d'apurement dans les deux mois et demi à compter de la date d'expédition, l'expéditeur en informe l'administration.
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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.
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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.
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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.
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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 :
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1° La demande de remboursement a été présentée avant l'expédition des produits hors de France ;
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2° Le demandeur justifie par tout moyen qu'il a acquis les produits tous droits acquittés en France ;
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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.
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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.
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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.
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" } }, "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.
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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.
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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.
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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.
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Il est tenu de présenter la comptabilité des livraisons à toute réquisition de l'administration.
" } }, "LEGIARTI000006304989": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 J", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-04-01", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304989", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304989.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302CAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318492", "@num": "63", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 63 (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": "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": "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": "LEGISCTA000006162608", "@fin": "2222-02-22", "#text": "8° : Dispositions applicables aux personnes morales de droit public", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304989", "@fin": "2010-04-01", "@num": "302 J", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000021664265", "@fin": "2222-02-22", "@num": "302 J", "@etat": "ABROGE", "@debut": "2010-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes morales de droit public qui, pour les besoins de leur mission, prennent la qualité d'entrepositaire agréé, d'opérateur enregistré ou d'opérateur non enregistré sont dispensées de la présentation d'une caution ou de la consignation des droits dus.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000021712192", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304994", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006318705", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304994", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006318504", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304994", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006318707", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304994", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000021580007", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304994", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000018031549", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304994", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000165514": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006295451", "@num": "207", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 207 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294408", "@num": "207 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 207 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295577", "@num": "242 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295589", "@num": "242 septies L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295601", "@num": "255", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 255 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294618", "@num": "275 bis A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294780", "@num": "301-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 301-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294887", "@num": "316 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 316 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294917", "@num": "323", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 323 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295889", "@num": "357 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295905", "@num": "358", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 358 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295913", "@num": "359", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 359 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295920", "@num": "360", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 360 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295927", "@num": "361", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296053", "@num": "363 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295947", "@num": "363 FA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 FA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296065", "@num": "363 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296096", "@num": "364", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294997", "@num": "364 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295001", "@num": "364 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295004", "@num": "364 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295008", "@num": "364 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296148", "@num": "371 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296294", "@num": "382 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 382 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295141", "@num": "39 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 39 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296242", "@num": "396 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296250", "@num": "408", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293876", "@num": "75-0 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 75-0 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295196", "@num": "81", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295216", "@num": "90", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 90 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293960", "@num": "95 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 95 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295237", "@num": "95 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 95 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293961", "@num": "95 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 95 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295240", "@num": "95 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 95 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293963", "@num": "95 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 95 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293964", "@num": "95 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 95 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293965", "@num": "95 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 95 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293966", "@num": "95 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 95 H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293967", "@num": "95 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 95 I (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295243", "@num": "95 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 95 J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297609", "@num": "10 G ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 G ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298878", "@num": "111 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298879", "@num": "111 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298880", "@num": "111 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299040", "@num": "111 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298881", "@num": "111 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298882", "@num": "111 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298885", "@num": "111 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299042", "@num": "111 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298808", "@num": "111 quater LA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater LA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297066", "@num": "169 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299076", "@num": "178 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296500", "@num": "2 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297463", "@num": "2 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297449", "@num": "2 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299110", "@num": "203", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 203 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299120", "@num": "207", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 207 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297124", "@num": "211", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 211 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299141", "@num": "211 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 211 AB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297132", "@num": "213", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299532", "@num": "350 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297733", "@num": "38 septdecies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297741", "@num": "38 septdecies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297765", "@num": "39 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297764", "@num": "39 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299872", "@num": "396", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 396 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299892", "@num": "404 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299749", "@num": "405 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299764", "@num": "406 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299760", "@num": "406 undecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 undecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297934", "@num": "41 DC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297880", "@num": "41 duovicies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duovicies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297900", "@num": "41 octovicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 octovicies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297894", "@num": "41 septvicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septvicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297917", "@num": "41-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299783", "@num": "416-0 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 416-0 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298057", "@num": "46 AGA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298114", "@num": "46 AI bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AI bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298240", "@num": "46 quater-0 YF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YF (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298245", "@num": "46 quater-0 YJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YJ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298247", "@num": "46 quater-0 YK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YK (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298502", "@num": "49 septies K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296936", "@num": "73 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 73 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296944", "@num": "73 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 73 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296951", "@num": "74", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 74 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298668", "@num": "75 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 75 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298670", "@num": "75 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 75 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298672", "@num": "75 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 75 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298673", "@num": "75 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 75 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298674", "@num": "75 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 75 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298675", "@num": "75 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 75 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298676", "@num": "75 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 75 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298774", "@num": "98", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 98 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305941", "@num": "1134", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1134 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307305", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311534", "@num": "1382", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1382 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311563", "@num": "1394", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1394 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306099", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306105", "@num": "1414 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307355", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307433", "@num": "151 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307455", "@num": "154 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302865", "@num": "154 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307907", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307938", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307568", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309862", "@num": "407", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 407 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307727", "@num": "41 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 41 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309914", "@num": "445", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 445 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304815", "@num": "455", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310713", "@num": "850", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 850 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305550", "@num": "863", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 863 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310735", "@num": "867", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 867 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305615", "@num": "904", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 904 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307154", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302606", "@num": "92 B quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302607", "@num": "92 B quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302609", "@num": "92 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307188", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311135", "@num": "945", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 945 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311312", "@num": "995", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 995 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311323", "@num": "998", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 998 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303197", "@num": "199 quinquies D", "#text": "CODE GENERAL DES IPPOTS, CGI. - art. 199 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293350", "@num": "204", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293355", "@num": "205", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293622", "@num": "206", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293634", "@num": "208", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293637", "@num": "209", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293639", "@num": "210", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 210 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293641", "@num": "211", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 211 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293625", "@num": "213", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293628", "@num": "214", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 214 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293361", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293369", "@num": "216", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293373", "@num": "217", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 217 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293376", "@num": "218", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 218 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293631", "@num": "220", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 220 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041473240", "@num": "1609 tervicies", "#text": "Code général des impôts, CGI. - art. 1609 tervicies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817801", "@num": "1609 tervicies", "#text": "Code général des impôts, CGI. - art. 1609 tervicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781411", "@num": "1649 quater B bis", "#text": "Code général des impôts, CGI. - art. 1649 quater B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032881468", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027479919", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297608", "@num": "10 G bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 G bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114089", "@num": "111 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298241", "@num": "46 quater-0 YG", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298242", "@num": "46 quater-0 YH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298244", "@num": "46 quater-0 YI", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°94-899 du 17 octobre 1994", "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Décret no 94-899 du 17 octobre 1994 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000165514", "NOR": "BUDF9400017D", "NUM": "94-899", "DATE_PUBLI": "1994-10-19", "DATE_TEXTE": "1994-10-17", "NUM_PARUTION": 243, "ORIGINE_PUBLI": "JORF n°243 du 19 octobre 1994", "PAGE_DEB_PUBLI": 14832, "PAGE_FIN_PUBLI": 19941019 } }, "META_COMMUN": { "ID": "JORFTEXT000000165514", "URL": "texte/version/JORF/TEXT/00/00/00/16/55/JORFTEXT000000165514.xml", "NATURE": "DECRET", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre du budget, porte-parole du Gouvernement,
Vu l'article 11 de la loi no 51-247 du 1er mars 1951;
Vu le code général des impôts et ses annexes I, II et III;
Vu les textes codifiés et cités dans le présent décret,
Décrète:
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 17 octobre 1994.
\n

EDOUARD BALLADUR

Par le Premier ministre:

Le ministre du budget,
porte-parole du Gouvernement,
NICOLAS SARKOZY" } }, "JORFTEXT000000179313": { "SM": { "CONTENU": "Première partie : conditions générales de l'équilibre financier (articles 1 à 4), application de la directive ‎‎91/441/CEE du Conseil du 26 juin 1991 ; deuxième partie : moyens des services et dispositions spéciales.‎\nTitre Ier : dispositions applicables à l'année 1992, I : opérations à caractère définitif (articles 5 à 20), II : ‎opérations à caractère temporaire (article 21), III : autres dispositions (articles 22 et 23).‎\nTitre II : dispositions permanentes, I : mesures concernant la fiscalité, A : mise en œuvre du marché ‎unique (articles 24 à 48), modification de la loi n° 92-677 du 17 juillet 1992,de la loi n° 92-676 du ‎‎10 juillet 1992, de la loi de finances pour 1993 du 30 décembre 1992 (n° 92-1376) ; B : mesures diverses ‎‎(articles 49 à 90), modification de la loi de finances pour 1978 du 30 décembre ‎1977 (n° 77-1467), de la loi n° ‎‎92-666 du 16 juillet 1992, de la loi de finances pour 1987 du 30 décembre ‎1987 (n° 86-1317),de la loi de ‎finances pour 1991 du 29 décembre ‎1990 (n° 90-1168),de la loi n° 92-654 du 13 juillet 1992 ; II : autres ‎dispositions (articles 90 à 100), modification de la loi du 27 mai 1921,de la loi n° 46-628 du 8 avril ‎‎1946,de la loi n° 92-1444 du 31 décembre ‎1992.‎\nApplication de la loi n° 46-2389 du 28 octobre 1946 et de la loi n° 48-1313 du 26 août 1948.‎" }, "TP": { "CONTENU": "

(1) Travaux préparatoires : loi n° 92 1476.

Assemblée nationale :

Projet de loi n° 3056 ;

Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 3095 ;

Avis de la commission de la défense n° 3094 ;

Discussion et adoption le 7 décembre 1992.

Sénat :

Projet de loi, adopté par l’Assemblée nationale en première lecture, n° 89 (1992-1993)

Rapport de M. Jean Arthuis, rapporteur général, au nom de la commission des finances, n° 141 (1992-1993) ;

Discussion et adoption le 18 décembre 1992.

Sénat :

Rapport de M. Jean Arthuis, au nom de la commission mixte paritaire, n° 172 (1992-1993).

Assemblée nationale :

Rapport de M. Alain Richard, au nom de la commission mixte paritaire, n° 3218.

Assemblée nationale :

Projet de loi, modifié par le Sénat en première lecture, n° 3196 ;

Rapport de M. Alain Richard, au nom de la commission des finances, n° 3221 ;

Discussion et adoption le 22 décembre 1992.

Sénat :

Projet de loi, adopté avec modifications par l’Assemblée nationale en nouvelle lecture, n° 185 (1992-1993) ;

Rapport de M. Jean Arthuis, rapporteur général, au nom de la commission des finances (1992-1993) ;

Discussion et rejet le 23 décembre 1992.

Assemblée nationale :

Projet de loi, rejeté par le Sénat en nouvelle lecture, n° 3237 ;

Rapport de M. Alain Richard, au nom de la commission des finances, n° 3238 ;

Discussion et adoption le 23 décembre 1992.

" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE A DATER DU 18-08-1993 DANS LE CGI: ART. 26,27-I A III,32-I,II,X,XI ET XIII,33-I ET IV,35-4 ET 5,37-I A IV,40,46,47,51-III A VIII,53,55,52-I A III,57,70-I ET II,71-I ET II,74-I,II,IV ET V,75-I A III,76-I ET II,77,88-III ET V,78-I ET IV,79; DANS LES ANNEXES: III (ART. 35-4,38-I ET IV,74-I ET IV,78-I ET III),II (38-II ET IV,27),I (38-II ET IV),ART. 98 INCORPORE AU LIVRE DES PROCEDURES FISCALES,ART. 83-IV,INCORPORE DANS LE CODE DES DOUANES: ART. 43" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000498694", "#text": "Loi du 27 mai 1921", "@sens": "source", "@cidtexte": "JORFTEXT000000498694", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1921-05-27" }, { "@id": "JORFTEXT000000868448", "#text": "LOI n° 46-628 du 8 avril 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000868448", "@numtexte": "46-628", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1946-04-08" }, { "@id": "JORFTEXT000000315096", "#text": "LOI n° 46-2389 du 28 octobre 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000315096", "@numtexte": "46-2389", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1946-10-28" }, { "@id": "JORFTEXT000000312734", "#text": "LOI n° 48-1313 du 26 août 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000312734", "@numtexte": "48-1313", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1948-08-26" }, { "@id": "LEGIARTI000006846674", "@num": "4", "#text": "Loi n°76-663 du 19 juillet 1976 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684771", "@numtexte": "76-663", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000684771", "#text": "LOI n° 76-663 du 19 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000684771", "@numtexte": "76-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000704549", "#text": "LOI n° 77-1467 du 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000704549", "#text": "LOI n° 77-1467 du 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006274817", "@num": "45", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000317305", "#text": "LOI n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000339165", "#text": "Directive 91/441/CEE du Conseil, du 26 juin 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000339165", "@nortexte": "31991L0441", "@numtexte": "91-441", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1991-06-26" }, { "@id": "JORFTEXT000000356548", "#text": "LOI n° 91-1381 du 30 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356548", "@nortexte": "INDX9100071L", "@numtexte": "91-1381", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000357195", "#text": "LOI n° 92-108 du 3 février 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357195", "@nortexte": "INTX9100157L", "@numtexte": "92-108", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-02-03" }, { "@id": "JORFTEXT000000161523", "#text": "LOI n° 92-654 du 13 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000161523", "@nortexte": "RESX9100142L", "@numtexte": "92-654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "LEGIARTI000006848259", "@num": "22", "#text": "Loi n°92-654 du 13 juillet 1992 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161523", "@nortexte": "RESX9100142L", "@numtexte": "92-654", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "LEGIARTI000006848241", "@num": "6", "#text": "Loi n°92-654 du 13 juillet 1992 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161523", "@nortexte": "RESX9100142L", "@numtexte": "92-654", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "JORFTEXT000000540003", "#text": "LOI n° 92-666 du 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "JORFTEXT000000175849", "#text": "Loi n° 92-676 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000175849", "@nortexte": "DOMX9100081L", "@numtexte": "92-676", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000541388", "#text": "LOI n° 92-677 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000541388", "#text": "LOI n° 92-677 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000339614", "#text": "Directive Européenne n°92-81 du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000339614", "@nortexte": "392L0081", "@numtexte": "92-81", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@id": "JORFTEXT000000521883", "#text": "Directive Européenne n°92-84 du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000521883", "@nortexte": "392L0084", "@numtexte": "92-84", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@id": "JORFTEXT000000705718", "#text": "Directive Européenne n°92-83 du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000705718", "@nortexte": "392L0083", "@numtexte": "92-83", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@id": "JORFTEXT000000887869", "#text": "Directive Européenne n°92-82 du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000887869", "@nortexte": "392L0082", "@numtexte": "92-82", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318666", "@num": "103", "#text": "Loi - art. 103 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000179257", "#text": "Loi n°92-1444 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000727120", "#text": "DECRET92-1479", "@sens": "cible", "@cidtexte": "JORFTEXT000000727120", "@nortexte": "BUDB9210062D", "@numtexte": "92-1479", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000528764", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000528764", "@nortexte": "PTTR9200690D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-03" }, { "@id": "LEGIARTI000006425077", "@num": "7", "#text": "Décret du 3 février 1993 - art. 7 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528764", "@nortexte": "PTTR9200690D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-03" }, { "@id": "LEGIARTI000006425074", "@num": "7", "#text": "Décret du 3 février 1993 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528764", "@nortexte": "PTTR9200690D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-03" }, { "@id": "LEGIARTI000006425075", "@num": "7", "#text": "Décret du 3 février 1993 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528764", "@nortexte": "PTTR9200690D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-03" }, { "@id": "LEGIARTI000006425073", "@num": "7", "#text": "Décret du 3 février 1993 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528764", "@nortexte": "PTTR9200690D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-03" }, { "@id": "LEGIARTI000006425076", "@num": "7", "#text": "Décret du 3 février 1993 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528764", "@nortexte": "PTTR9200690D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-03" }, { "@id": "JORFTEXT000000162655", "#text": "DECRET93-468", "@sens": "cible", "@cidtexte": "JORFTEXT000000162655", "@nortexte": "DEFP9301389D", "@numtexte": "93-468", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-25" }, { "@id": "LEGIARTI000006929230", "@num": "1", "#text": "Décret n°93-468 du 25 mars 1993 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000162655", "@nortexte": "DEFP9301389D", "@numtexte": "93-468", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-25" }, { "@id": "LEGIARTI000006929235", "@num": "5", "#text": "Décret n°93-468 du 25 mars 1993 - art. 5 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000162655", "@nortexte": "DEFP9301389D", "@numtexte": "93-468", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-25" }, { "@id": "JORFTEXT000000727891", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000727891", "@nortexte": "BUDL9300046A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-24" }, { "@id": "JORFTEXT000000544131", "#text": "DECRET93-639", "@sens": "cible", "@cidtexte": "JORFTEXT000000544131", "@nortexte": "BUDB9340005D", "@numtexte": "93-639", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000700501", "#text": "Décret n°93-813 du 11 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000700501", "@nortexte": "INTL9300275D", "@numtexte": "93-813", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-11" }, { "@id": "JORFTEXT000000882695", "#text": "Décret n°93-814 du 11 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000882695", "@nortexte": "INTL9300276D", "@numtexte": "93-814", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-11" }, { "@id": "JORFTEXT000000712715", "#text": "CIRCULAIRE", "@sens": "cible", "@cidtexte": "JORFTEXT000000712715", "@nortexte": "BUDF9320586C", "@numtexte": "92-1476", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1993-05-14" }, { "@id": "JORFTEXT000000346843", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000346843", "@nortexte": "AGRB9300372A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-04" }, { "@id": "JORFTEXT000000530614", "#text": "DECRET93-851", "@sens": "cible", "@cidtexte": "JORFTEXT000000530614", "@nortexte": "ECOZ9300006D", "@numtexte": "93-851", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-11" }, { "@id": "JORFTEXT000000363204", "#text": "DECRET93-908", "@sens": "cible", "@cidtexte": "JORFTEXT000000363204", "@nortexte": "BUDF9310069D", "@numtexte": "93-908", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-09" }, { "@id": "LEGITEXT000006082360", "#text": "Décret n°93-908 du 9 juillet 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000363204", "@nortexte": "BUDF9310069D", "@numtexte": "93-908", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-09" }, { "@id": "LEGIARTI000006932531", "@num": "1", "#text": "Décret n°93-908 du 9 juillet 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000363204", "@nortexte": "BUDF9310069D", "@numtexte": "93-908", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-09" }, { "@id": "LEGIARTI000006932531", "@num": "1", "#text": "Décret n°93-908 du 9 juillet 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000363204", "@nortexte": "BUDF9310069D", "@numtexte": "93-908", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-09" }, { "@id": "LEGIARTI000006932532", "@num": "2", "#text": "Décret n°93-908 du 9 juillet 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000363204", "@nortexte": "BUDF9310069D", "@numtexte": "93-908", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-09" }, { "@id": "LEGIARTI000006932532", "@num": "2", "#text": "Décret n°93-908 du 9 juillet 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000363204", "@nortexte": "BUDF9310069D", "@numtexte": "93-908", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-09" }, { "@id": "LEGIARTI000006932533", "@num": "3", "#text": "Décret n°93-908 du 9 juillet 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000363204", "@nortexte": "BUDF9310069D", "@numtexte": "93-908", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-09" }, { "@id": "LEGIARTI000006932533", "@num": "3", "#text": "Décret n°93-908 du 9 juillet 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000363204", "@nortexte": "BUDF9310069D", "@numtexte": "93-908", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-09" }, { "@id": "JORFTEXT000000726855", "#text": "DECRET93-931", "@sens": "cible", "@cidtexte": "JORFTEXT000000726855", "@nortexte": "BUDF9320594D", "@numtexte": "93-931", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-19" }, { "@id": "JORFTEXT000000165242", "#text": "DECRET93-974", "@sens": "cible", "@cidtexte": "JORFTEXT000000165242", "@nortexte": "INDG9300544D", "@numtexte": "93-974", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-27" }, { "@id": "JORFTEXT000000517477", "#text": "Décret n°93-1160 du 12 octobre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000517477", "@nortexte": "BUDF9310089D", "@numtexte": "93-1160", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-12" }, { "@id": "LEGITEXT000006067802", "#text": "Décret n°93-1160 du 12 octobre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000517477", "@nortexte": "BUDF9310089D", "@numtexte": "93-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-12" }, { "@id": "LEGIARTI000006329301", "@num": "1", "#text": "Décret n°93-1160 du 12 octobre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517477", "@nortexte": "BUDF9310089D", "@numtexte": "93-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-12" }, { "@id": "LEGIARTI000006329302", "@num": "2", "#text": "Décret n°93-1160 du 12 octobre 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517477", "@nortexte": "BUDF9310089D", "@numtexte": "93-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-12" }, { "@id": "LEGIARTI000006329303", "@num": "3", "#text": "Décret n°93-1160 du 12 octobre 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517477", "@nortexte": "BUDF9310089D", "@numtexte": "93-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-12" }, { "@id": "LEGIARTI000006329304", "@num": "4", "#text": "Décret n°93-1160 du 12 octobre 1993 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517477", "@nortexte": "BUDF9310089D", "@numtexte": "93-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-12" }, { "@id": "LEGIARTI000006329305", "@num": "5", "#text": "Décret n°93-1160 du 12 octobre 1993 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517477", "@nortexte": "BUDF9310089D", "@numtexte": "93-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-12" }, { "@id": "LEGIARTI000006329306", "@num": "6", "#text": "Décret n°93-1160 du 12 octobre 1993 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517477", "@nortexte": "BUDF9310089D", "@numtexte": "93-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-12" }, { "@id": "JORFTEXT000000843984", "#text": "Arrêté du 19 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000843984", "@nortexte": "DEFP9302125A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-19" }, { "@id": "JORFTEXT000000843983", "#text": "Arrêté du 5 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000843983", "@nortexte": "BUDB9370027A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-05" }, { "@id": "JORFTEXT000000336677", "#text": "Décret n°93-1310 du 13 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000336677", "@nortexte": "ECOT9340155D", "@numtexte": "93-1310", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-13" }, { "@id": "JORFTEXT000000845935", "#text": "Arrêté du 29 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000845935", "@nortexte": "DEFF9302264A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-29" }, { "@id": "JORFTEXT000000363119", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000363119", "@nortexte": "ECOZ9400001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-27" }, { "@id": "JORFTEXT000000547278", "#text": "DECRET94-152", "@sens": "cible", "@cidtexte": "JORFTEXT000000547278", "@nortexte": "ECOT9340166D", "@numtexte": "94-152", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-02-16" }, { "@id": "JORFTEXT000000730085", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000730085", "@nortexte": "DEFP9401228A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-21" }, { "@id": "JORFTEXT000000366817", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000366817", "@nortexte": "DEFP9401740A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-15" }, { "@id": "JORFTEXT000000530935", "#text": "LOI94-1163", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000552557", "#text": "DECRET95-448", "@sens": "cible", "@cidtexte": "JORFTEXT000000552557", "@nortexte": "BUDF9500005D", "@numtexte": "95-448", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-24" }, { "@id": "JORFTEXT000000553315", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000553315", "@nortexte": "DEFP9501347A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-28" }, { "@id": "LEGITEXT000005618540", "#text": "Arrêté du 28 avril 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000553315", "@nortexte": "DEFP9501347A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-28" }, { "@id": "LEGIARTI000006462976", "@num": "1", "#text": "Arrêté du 28 avril 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000553315", "@nortexte": "DEFP9501347A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-28" }, { "@id": "JORFTEXT000000553729", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000553729", "@nortexte": "DEFD9501551A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-27" }, { "@id": "JORFTEXT000000553619", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000553619", "@nortexte": "DEFP9501520A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-05" }, { "@id": "JORFTEXT000000552981", "#text": "DECRET95-576", "@sens": "cible", "@cidtexte": "JORFTEXT000000552981", "@nortexte": "INTL9500131D", "@numtexte": "95-576", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-06" }, { "@id": "JORFTEXT000000370217", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000370217", "@nortexte": "MIPP9500760D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-20" }, { "@id": "JORFTEXT000000739444", "#text": "DECRET95-1286", "@sens": "cible", "@cidtexte": "JORFTEXT000000739444", "@nortexte": "DEFF9502029D", "@numtexte": "95-1286", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000006542034", "@num": "1", "#text": "Décret n°95-1286 du 11 décembre 1995 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739444", "@nortexte": "DEFF9502029D", "@numtexte": "95-1286", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "JORFTEXT000000739024", "#text": "DECRET95-1332", "@sens": "cible", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "JORFTEXT000000195508", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000195508", "@nortexte": "DEFP9601673A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-17" }, { "@id": "LEGIARTI000006487365", "@num": "1", "#text": "Arrêté du 17 septembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195508", "@nortexte": "DEFP9601673A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-17" }, { "@id": "LEGIARTI000006487365", "@num": "1", "#text": "Arrêté du 17 septembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195508", "@nortexte": "DEFP9601673A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-17" }, { "@id": "LEGIARTI000006487366", "@num": "1", "#text": "Arrêté du 17 septembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195508", "@nortexte": "DEFP9601673A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-17" }, { "@id": "LEGIARTI000006487366", "@num": "1", "#text": "Arrêté du 17 septembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195508", "@nortexte": "DEFP9601673A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-17" }, { "@id": "LEGIARTI000006487367", "@num": "ANNEXE", "#text": "Arrêté du 17 septembre 1996 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195508", "@nortexte": "DEFP9601673A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-17" }, { "@id": "LEGIARTI000006487368", "@num": "ANNEXE", "#text": "Arrêté du 17 septembre 1996 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195508", "@nortexte": "DEFP9601673A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-17" }, { "@id": "JORFTEXT000000745645", "#text": "DECRET96-823", "@sens": "cible", "@cidtexte": "JORFTEXT000000745645", "@nortexte": "DEFP9601671D", "@numtexte": "96-823", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-17" }, { "@id": "JORFTEXT000000746485", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000746485", "@nortexte": "ENVP9650308A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-08-28" }, { "@id": "LEGIARTI000006869225", "@num": "3", "#text": "Arrêté du 28 août 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000746485", "@nortexte": "ENVP9650308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-08-28" }, { "@id": "JORFTEXT000000745674", "#text": "DECRET96-900", "@sens": "cible", "@cidtexte": "JORFTEXT000000745674", "@nortexte": "ECOD9670004D", "@numtexte": "96-900", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-14" }, { "@id": "JORFTEXT000000380628", "#text": "DECRET96-1023", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "JORFTEXT000000563182", "#text": "DECRET96-1055", "@sens": "cible", "@cidtexte": "JORFTEXT000000563182", "@nortexte": "MIPP9600370D", "@numtexte": "96-1055", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-06" }, { "@id": "LEGIARTI000006202355", "@num": "11", "#text": "Décret n°96-1080 du 12 décembre 1996 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000745854", "@nortexte": "JUSC9620899D", "@numtexte": "96-1080", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-12" }, { "@id": "JORFTEXT000000380640", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000380640", "@nortexte": "MIPP9600514A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-23" }, { "@id": "JORFTEXT000000380408", "#text": "LOI96-1182", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000572563", "#text": "Décret n°97-390 du 17 avril 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000572563", "@nortexte": "BUDB9600006D", "@numtexte": "97-390", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-17" }, { "@id": "JORFTEXT000000200677", "#text": "DECRET97-520", "@sens": "cible", "@cidtexte": "JORFTEXT000000200677", "@nortexte": "MIPP9700077D", "@numtexte": "97-520", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-22" }, { "@id": "JORFTEXT000000749664", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000749664", "@nortexte": "DEFP9701472A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-21" }, { "@id": "JORFTEXT000000749708", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000749708", "@nortexte": "DEFP9701473A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-21" }, { "@id": "LEGIARTI000006487605", "@num": "1", "#text": "Arrêté du 21 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000749708", "@nortexte": "DEFP9701473A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-21" }, { "@id": "LEGIARTI000006487584", "@num": "1", "#text": "Arrêté du 21 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000749664", "@nortexte": "DEFP9701472A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-21" }, { "@id": "JORFTEXT000000752149", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000752149", "@nortexte": "ECOI9700455D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-26" }, { "@id": "JORFTEXT000000387576", "#text": "DECRET98-44", "@sens": "cible", "@cidtexte": "JORFTEXT000000387576", "@nortexte": "ECOI9700852D", "@numtexte": "98-44", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-01-19" }, { "@id": "JORFTEXT000000755943", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000755943", "@nortexte": "ECOD9870009A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-13" }, { "@id": "JORFTEXT000000206257", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000206257", "@nortexte": "DEFP9801381A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-07" }, { "@id": "JORFTEXT000000389606", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389606", "@nortexte": "DEFP9801382A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-07" }, { "@id": "LEGIARTI000006320240", "@num": "104", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 104 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "JORFTEXT000000557968", "#text": "DECRET99-3", "@sens": "cible", "@cidtexte": "JORFTEXT000000557968", "@nortexte": "ECOI9801130D", "@numtexte": "99-3", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-01-05" }, { "@id": "JORFTEXT000000509673", "#text": "Décret n°99-682 du 29 juillet 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000509673", "@nortexte": "ECOB99500030D", "@numtexte": "99-682", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-29" }, { "@id": "JORFTEXT000000213728", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000213728", "@nortexte": "DEFP9902110A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-12-21" }, { "@id": "LEGITEXT000005628880", "#text": "Décret n°99-1117 du 21 décembre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000398293", "@nortexte": "DEFP9902108D", "@numtexte": "99-1117", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-21" }, { "@id": "LEGIARTI000006513179", "@num": "1", "#text": "Décret n°99-1117 du 21 décembre 1999 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000398293", "@nortexte": "DEFP9902108D", "@numtexte": "99-1117", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-21" }, { "@id": "LEGIARTI000006513180", "@num": "2", "#text": "Décret n°99-1117 du 21 décembre 1999 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000398293", "@nortexte": "DEFP9902108D", "@numtexte": "99-1117", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-21" }, { "@id": "JORFTEXT000000398293", "#text": "Décret99-1117", "@sens": "cible", "@cidtexte": "JORFTEXT000000398293", "@nortexte": "DEFP9902108D", "@numtexte": "99-1117", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-21" }, { "@id": "JORFTEXT000000400693", "#text": "Décret2000-499", "@sens": "cible", "@cidtexte": "JORFTEXT000000400693", "@nortexte": "ECOI9920350D", "@numtexte": "2000-499", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-06" }, { "@id": "JORFTEXT000000220616", "#text": "Arrêtés", "@sens": "cible", "@cidtexte": "JORFTEXT000000220616", "@nortexte": "DEFP0002450A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000403488", "#text": "Arrêtés", "@sens": "cible", "@cidtexte": "JORFTEXT000000403488", "@nortexte": "DEFP0002451A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000403489", "#text": "Arrêtés", "@sens": "cible", "@cidtexte": "JORFTEXT000000403489", "@nortexte": "DEFP0002452A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-26" }, { "@id": "LEGITEXT000005630722", "#text": "Décret n°2001-211 du 7 mars 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000587732", "@nortexte": "DEFP0101078D", "@numtexte": "2001-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-07" }, { "@id": "LEGIARTI000006567830", "@num": "1", "#text": "Décret n°2001-211 du 7 mars 2001 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000587732", "@nortexte": "DEFP0101078D", "@numtexte": "2001-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-07" }, { "@id": "JORFTEXT000000587732", "#text": "Décret2001-211", "@sens": "cible", "@cidtexte": "JORFTEXT000000587732", "@nortexte": "DEFP0101078D", "@numtexte": "2001-211", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-07" }, { "@id": "JORFTEXT000000587915", "#text": "Décret2001-263", "@sens": "cible", "@cidtexte": "JORFTEXT000000587915", "@nortexte": "ECOD0070003D", "@numtexte": "2001-263", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-22" }, { "@id": "JORFTEXT000000776358", "#text": "Décret2002-310", "@sens": "cible", "@cidtexte": "JORFTEXT000000776358", "@nortexte": "DEFP0201048D", "@numtexte": "2002-310", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-01" }, { "@id": "LEGIARTI000006571363", "@num": "2", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "JORFTEXT000000779177", "#text": "Décret2002-832", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "JORFTEXT000000235407", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000235407", "@nortexte": "DEFP0400438A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-06-11" }, { "@id": "JORFTEXT000000418096", "#text": "Décret2004-525", "@sens": "cible", "@cidtexte": "JORFTEXT000000418096", "@nortexte": "DEFP0400437D", "@numtexte": "2004-525", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-11" }, { "@id": "JORFTEXT000000240757", "#text": "LOI2004-1485", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000619224", "#text": "Décret2007-1532", "@sens": "cible", "@cidtexte": "JORFTEXT000000619224", "@nortexte": "ECEI0753560D", "@numtexte": "2007-1532", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-24" }, { "@id": "LEGITEXT000022331895", "#text": "Ordonnance n°2010-638\n du 10 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000022330885", "#text": "Ordonnance n°2010-638 du 10 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFARTI000038462409", "#text": "Avis n°426321 du 9 mai 2019 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038462408", "@nortexte": "CETX1913784V", "@numtexte": "426321", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2019-05-09" }, { "@id": "JORFARTI000038462441", "#text": "Avis n°426365 du 9 mai 2019 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038462440", "@nortexte": "CETX1913787V", "@numtexte": "426365", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2019-05-09" }, { "@id": "LEGIARTI000006296966", "@num": "89", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 89 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302950", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 124 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302669", "@num": "124 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 124 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311634", "@num": "1461", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1461 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302710", "@num": "150 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308000", "@num": "158 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312167", "@num": "1585 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1585 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306682", "@num": "1609 octodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 octodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306708", "@num": "1609 unvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 unvicies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306686", "@num": "1609 vicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 vicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308148", "@num": "163", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302981", "@num": "163 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308168", "@num": "163 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302974", "@num": "163-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302974", "@num": "163-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302977", "@num": "163-0 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163-0 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302977", "@num": "163-0 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163-0 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312829", "@num": "1723 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312829", "@num": "1723 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312876", "@num": "1727", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1727 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308362", "@num": "199 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308361", "@num": "199 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308484", "@num": "206", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308536", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308536", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308535", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308535", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308535", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308578", "@num": "209 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303584", "@num": "220 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303583", "@num": "220 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303585", "@num": "220 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308780", "@num": "223 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309137", "@num": "239", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304269", "@num": "260 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000006304668", "@num": "302 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@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": "LEGIARTI000006304989", "@num": "302 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 J (V)", "@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": "LEGIARTI000006312637", "@num": "302 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304546", "@num": "302 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304548", "@num": "302 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304619", "@num": "302 bis X", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis X (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302242", "@num": "33 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 33 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309843", "@num": "403", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304752", "@num": "404", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 404 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304774", "@num": "417", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309892", "@num": "434", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 434 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309891", "@num": "434", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 434 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309879", "@num": "440", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 440 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308460", "@num": "52 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 52 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310110", "@num": "575 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304961", "@num": "575 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302505", "@num": "72 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834312", "@num": "L515-13", "#text": "Code de l'environnement - art. L515-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834312", "@num": "L515-13", "#text": "Code de l'environnement - art. L515-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834311", "@num": "L515-13", "#text": "Code de l'environnement - art. L515-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834311", "@num": "L515-13", "#text": "Code de l'environnement - art. L515-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834313", "@num": "L515-13", "#text": "Code de l'environnement - art. L515-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743850", "@num": "L651-3", "#text": "Code de la sécurité sociale. - art. L651-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743862", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615564", "@num": "163", "#text": "Code des douanes - art. 163 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615565", "@num": "163 A", "#text": "Code des douanes - art. 163 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615566", "@num": "164", "#text": "Code des douanes - art. 164 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615567", "@num": "164 A", "#text": "Code des douanes - art. 164 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615569", "@num": "165", "#text": "Code des douanes - art. 165 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615571", "@num": "165 B", "#text": "Code des douanes - art. 165 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615573", "@num": "166", "#text": "Code des douanes - art. 166 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615575", "@num": "167", "#text": "Code des douanes - art. 167 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615577", "@num": "168 bis", "#text": "Code des douanes - art. 168 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315956", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 92-1476 du 31 décembre 1992", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1992", "CODE GENERAL DES IMPOTS", "CGI", "TRANSPOSITION DE DIRECTIVE CEE", "EQUILIBRE FINANCIER", "BUDGET GENERAL", "COMPTE D'AFFECTATION SPECIALE", "OPERATION A CARACTERE TEMPORAIRE", "OPERATION A CARACTERE DEFINITIF", "FISCALITE", "TVA", "MARCHE UNIQUE", "CEE", "PROJET DE LOI" ] }, "TITREFULL": "LOI de finances rectificative pour 1992 (n° 92-1476 du 31 décembre 1992) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000179313", "NOR": "BUDX9200212L", "NUM": "92-1476", "DATE_PUBLI": "1993-01-04", "DATE_TEXTE": "1992-12-31", "NUM_PARUTION": 3, "ORIGINE_PUBLI": "JORF n°0003 du 4 janvier 1993", "PAGE_DEB_PUBLI": 176, "PAGE_FIN_PUBLI": 198 } }, "META_COMMUN": { "ID": "JORFTEXT000000179313", "URL": "texte/version/JORF/TEXT/00/00/00/17/93/JORFTEXT000000179313.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1992/12/31/BUDX9200212L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9921476", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1992/12/31/92-1476/jo/texte" } } }, "VISAS": { "CONTENU": "
L’Assemblée nationale et le Sénat ont délibéré,
L’Assemblée nationale a adopté,
Le Président de la République promulgue la loi dont la teneur suit :" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 31 décembre 1992.

FRANÇOIS MITTERRAND

Par le Président de la République :

Le Premier ministre,

PIERRE BÉRÉGOVOY

Le ministre du budget,

MARTIN MALVY

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000179313", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304994", "typelien": "MODIFICATION" }, { "texte_version_id": "JORFTEXT000000165514", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304994", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006304994", "liens_entrants": true }

Article 302 U AUTONOME ABROGE, en vigueur du 02/09/1994 au 01/04/2010 (Code général des impôts)