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Les médicaments à base d'alcool définis par l'article L. 5111-1 du code de la santé publique ne peuvent être fabriqués que dans des locaux séparés par la voie publique de ceux dans lesquels il est produit des alcools, fabriqué ou détenu des alcools dénaturés ou des produits à base d'alcool dénaturé.
\n
" } }, "LEGIARTI000006689866": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5111-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-02-27", "DATE_DEBUT": "2000-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006689866", "URL": "article/LEGI/ARTI/00/00/06/68/98/LEGIARTI000006689866.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPANXXXXXXX1X5111L01XXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021486958", "@num": "15", "#text": "Arrêté du 20 avril 1994 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000529571", "@nortexte": "TEFT9400404A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-04-20" }, { "@id": "JORFTEXT000000217229", "#text": "Ordonnance 2000-548 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000217229", "@nortexte": "MESX0000036P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006724715", "@num": "1", "#text": "Décret n°2001-1220 du 20 décembre 2001 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000215649", "@nortexte": "MESX0100156D", "@numtexte": "2001-1220", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-20" }, { "@id": "JORFTEXT000000227015", "#text": "Loi 2002-303 2002-03-04 art. 92 JORF 5 mars 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000227015", "@nortexte": "MESX0100092L", "@numtexte": "2002-303", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-03-04" }, { "@id": "LEGIARTI000006733878", "@num": "ANNEXE", "#text": "Arrêté du 9 juin 2004 - art. 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On entend par médicament toute substance ou composition présentée comme possédant des propriétés curatives ou préventives à l'égard des maladies humaines ou animales, ainsi que tout produit pouvant être administré à l'homme ou à l'animal, en vue d'établir un diagnostic médical ou de restaurer, corriger ou modifier leurs fonctions organiques.
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Sont notamment considérés comme des médicaments les produits diététiques qui renferment dans leur composition des substances chimiques ou biologiques ne constituant pas elles-mêmes des aliments, mais dont la présence confère à ces produits, soit des propriétés spéciales recherchées en thérapeutique diététique, soit des propriétés de repas d'épreuve.
\n
Les produits utilisés pour la désinfection des locaux et pour la prothèse dentaire ne sont pas considérés comme des médicaments.
" } }, "LEGIARTI000006689867": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5111-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-03-25", "DATE_DEBUT": "2007-02-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006689867", "URL": "article/LEGI/ARTI/00/00/06/68/98/LEGIARTI000006689867.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPANXXXXXXX1X5111L01XXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021486958", "@num": "15", "#text": "Arrêté du 20 avril 1994 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000529571", "@nortexte": "TEFT9400404A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-04-20" }, { "@id": "JORFTEXT000000217229", "#text": "Ordonnance 2000-548 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000217229", "@nortexte": "MESX0000036P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006724715", "@num": "1", "#text": "Décret n°2001-1220 du 20 décembre 2001 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000215649", "@nortexte": "MESX0100156D", "@numtexte": "2001-1220", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-20" }, { "@id": "JORFTEXT000000227015", "#text": "Loi 2002-303 2002-03-04 art. 92 JORF 5 mars 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000227015", "@nortexte": "MESX0100092L", "@numtexte": "2002-303", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-03-04" }, { "@id": "LEGIARTI000006733878", "@num": "ANNEXE", "#text": "Arrêté du 9 juin 2004 - art. 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On entend par médicament toute substance ou composition présentée comme possédant des propriétés curatives ou préventives à l'égard des maladies humaines ou animales, ainsi que toute substance ou composition pouvant être utilisée chez l'homme ou chez l'animal ou pouvant leur être administrée, en vue d'établir un diagnostic médical ou de restaurer, corriger ou modifier leurs fonctions physiologiques en exerçant une action pharmacologique, immunologique ou métabolique.
\n
Sont notamment considérés comme des médicaments les produits diététiques qui renferment dans leur composition des substances chimiques ou biologiques ne constituant pas elles-mêmes des aliments, mais dont la présence confère à ces produits, soit des propriétés spéciales recherchées en thérapeutique diététique, soit des propriétés de repas d'épreuve.
\n
Les produits utilisés pour la désinfection des locaux et pour la prothèse dentaire ne sont pas considérés comme des médicaments.
\n
Lorsque, eu égard à l'ensemble de ses caractéristiques, un produit est susceptible de répondre à la fois à la définition du médicament prévue au premier alinéa et à celle d'autres catégories de produits régies par le droit communautaire ou national, il est, en cas de doute, considéré comme un médicament.
" } }, "LEGIARTI000006698230": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006698230", "URL": "article/LEGI/ARTI/00/00/06/69/82/LEGIARTI000006698230.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPFASXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000227015", "#text": "Loi 2002-303 2002-03-04 art. 92 JORF 5 mars 2002 (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000227015", "@nortexte": "MESX0100092L", "@numtexte": "2002-303", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-03-04" }, { "@id": "LEGIARTI000006295539", "@num": "238", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 238 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299105", "@num": "178 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311660", "@num": "1464 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313932", "@num": "1812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313954", "@num": "1825 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1825 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303182", "@num": "199 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303953", "@num": "237", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309376", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304338", "@num": "278 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304398", "@num": "281 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305022", "@num": "348", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 348 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304871", "@num": "514 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 514 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307837", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305653", "@num": "962 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 962 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315343", "@num": "L147", "#text": "Livre des procédures fiscales - art. L147 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000400219", "@nor": "MESX0000036R", "@num": "2000-548", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance no 2000-548 du 15 juin 2000 relative à la partie Législative du code de la santé publique", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000400219", "@c_titre_court": "Ordonnance n°2000-548 du 15 juin 2000" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2000-548 du 15 juin 2000 relative à la partie Législative du code de la santé publique", "@debut": "2000-06-22", "@id_txt": "LEGITEXT000005629538", "@c_titre_court": "Ordonnance n° 2000-548 du 15 juin 2000" } ], "@ministere": "MINISTERE DE L'EMPLOI ET DE LA SOLIDARITE", "@date_publi": "2000-06-22", "@date_signature": "2000-06-15" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006698230", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2000-06-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions annexées à la présente ordonnance constituent la partie Législative du code de la santé publique.
\n
" } }, "LEGIARTI000006843041": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006843041", "URL": "article/LEGI/ARTI/00/00/06/84/30/LEGIARTI000006843041.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHFAEXXXXXX015AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294729", "@num": "286 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 286 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298846", "@num": "111-00 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111-00 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298894", "@num": "129", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 129 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299550", "@num": "350 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299536", "@num": "350 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313900", "@num": "1798 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1798 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313958", "@num": "1825 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1825 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304678", "@num": "302 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304984", "@num": "302 D bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 D bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304692", "@num": "302 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304711", "@num": "302 M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305022", "@num": "348", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 348 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304747", "@num": "401", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 401 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304750", "@num": "402", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 402 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304756", "@num": "406", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 406 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309896", "@num": "435", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 435 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304799", "@num": "442", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 442 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304820", "@num": "458", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 458 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305093", "@num": "507", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 507 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309957", "@num": "508", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309962", "@num": "509", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 509 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304865", "@num": "511", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 511 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304868", "@num": "511 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 511 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309969", "@num": "515", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 515 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309977", "@num": "520 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 520 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314992", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314998", "@num": "L36 A", "#text": "Livre des procédures fiscales - art. L36 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006129108", "@fin": "2999-01-01", "#text": "Chapitre Ier : Alcools et boissons alcooliques.", "@debut": "2999-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108710", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "2999-01-01" } ] }, "@cid": "JORFTEXT000000772947", "@nor": "ECOX0100087R", "@num": "2001-766", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance no 2001-766 du 29 août 2001 portant transposition de directives communautaires et adaptation au droit communautaire en matière économique et financière", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000772947", "@c_titre_court": "Ordonnance n°2001-766 du 29 août 2001" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2001-766 du 29 août 2001 portant transposition de directives communautaires et adaptation au droit communautaire en matière économique et financière", "@debut": "2001-08-31", "@id_txt": "LEGITEXT000005631375", "@c_titre_court": "Ordonnance n° 2001-766 du 29 août 2001" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2001-08-31", "@date_signature": "2001-08-29", "@num_parution_jo": "0201" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006843041", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000045404922": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5111-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-03-25" } }, "META_COMMUN": { "ID": "LEGIARTI000045404922", "URL": "article/LEGI/ARTI/00/00/45/40/49/LEGIARTI000045404922.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021486958", "@num": "15", "#text": "Arrêté du 20 avril 1994 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000529571", "@nortexte": "TEFT9400404A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-04-20" }, { "@id": "JORFTEXT000000217229", "#text": "Rapport relatif à l'ordonnance n° 2000-548 du 15 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000217229", "@nortexte": "MESX0000036P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006724715", "@num": "1", "#text": "Décret n°2001-1220 du 20 décembre 2001 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000215649", "@nortexte": "MESX0100156D", "@numtexte": "2001-1220", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-20" }, { "@id": "JORFTEXT000000227015", "#text": "Loi n°2002-303 du 4 mars 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000227015", "@nortexte": "MESX0100092L", "@numtexte": "2002-303", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-03-04" }, { "@id": "LEGIARTI000006733878", "@num": "ANNEXE", "#text": "Arrêté du 9 juin 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000255672", "@nortexte": "SANP0422019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-06-09" }, { "@id": "LEGIARTI000006893655", "@num": "5", "#text": "Arrêté du 9 novembre 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000626977", "@nortexte": "SOCT0412153A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-09" }, { "@id": "LEGIARTI000006734074", "@num": "ANNEXE", "#text": "Arrêté du 21 avril 2005 - art. ANNEXE (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627974", "@nortexte": "SANP0521551A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-04-21" }, { "@id": "LEGIARTI000047095158", "@num": "1", "#text": "Décret n°2006-352 du 20 mars 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000638341", "@nortexte": "ECOC0500166D", "@numtexte": "2006-352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-20" }, { "@id": "LEGIARTI000021979471", "@num": "ANNEXE II", "#text": "Arrêté du 20 avril 2006 - art. 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L313-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045398869", "@num": "1", "#text": "Ordonnance n°2022-414 du 23 mars 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045398547", "@nortexte": "AGRG2202804R", "@numtexte": "2022-414", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-03-23" }, { "@id": "LEGIARTI000006305022", "@num": "348", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 348 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834336", "@num": "L521-2", "#text": "Code de l'environnement - art. 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I.-On entend par médicament à usage humain toute substance ou composition présentée comme possédant des propriétés curatives ou préventives à l'égard des maladies humaines, ainsi que toute substance ou composition pouvant être utilisée chez l'homme ou pouvant lui être administrée, en vue d'établir un diagnostic médical ou de restaurer, corriger ou modifier ses fonctions physiologiques en exerçant une action pharmacologique, immunologique ou métabolique.

Sont notamment considérés comme des médicaments les produits diététiques qui renferment dans leur composition des substances chimiques ou biologiques ne constituant pas elles-mêmes des aliments, mais dont la présence confère à ces produits, soit des propriétés spéciales recherchées en thérapeutique diététique, soit des propriétés de repas d'épreuve.

Les produits utilisés pour la désinfection des locaux et pour la prothèse dentaire ne sont pas considérés comme des médicaments.

II.-On entend par médicament vétérinaire tout médicament tel que défini par l'article L. 5141-2.

III.-Lorsque, eu égard à l'ensemble de ses caractéristiques, un produit est susceptible de répondre à la fois à la définition du médicament prévue au premier alinéa du I et au II et à celle d'autres catégories de produits régies par le droit européen ou national, il est, en cas de doute, considéré comme un médicament.

" } }, "LEGIARTI000006304984": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 D bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2001-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304984", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304984.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BUXXXXXBA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006843041", "@num": "15", "#text": "Ordonnance n°2001-766 du 29 août 2001 - art. 15 () JORF 31 août 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000772947", "@nortexte": "ECOX0100087R", "@numtexte": "2001-766", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-08-29" }, { "@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": "LEGIARTI000032863484", "@num": "7", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@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": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGITEXT000042155308", "#text": "Arrêté du 16 juillet 2020 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000042148165", "@nortexte": "ECOD2018525A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-16" }, { "@id": "LEGITEXT000042447341", "#text": "Arrêté du 14 octobre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042445939", "@nortexte": "CCPD2027754A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-14" }, { "@id": "LEGITEXT000043088232", "#text": "Arrêté du 15 janvier 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043087845", "@nortexte": "CCPD2101207A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-15" }, { "#text": "CGI 302 B, 302 M, 508 à 513", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000032881253", "@num": "165", "#text": "Code général des impôts annexe 1, CGIAN1. - 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art. L5111-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Directive 92/83/CEE 1992-10-19 art. 27 (Conseil)", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162606", "@fin": "2222-02-22", "#text": "4° : Exonérations", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304984", "@fin": "2010-01-01", "@num": "302 D bis", "@etat": "MODIFIE", "@debut": "2001-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664227", "@fin": "2012-03-16", "@num": "302 D bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516267", "@fin": "2014-12-30", "@num": "302 D bis", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061575", "@fin": "2018-01-01", "@num": "302 D bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816856", "@fin": "2020-01-01", "@num": "302 D bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041535137", "@fin": "2021-01-01", "@num": "302 D bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041472187", "@fin": "2222-02-22", "@num": "302 D bis", "@etat": "ABROGE_DIFF", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043140563", "@fin": "2022-01-01", "@num": "302 D bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041535168", "@fin": "2022-01-01", "@num": "302 D bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Sont exonérés des droits mentionnés à l'article 302 B, selon des modalités fixées par décret, les alcools :
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a) Dénaturés totalement selon un procédé notifié et autorisé conformément aux dispositions des paragraphes 3 et 4 de l'article 27 de la directive 92/83/CEE du Conseil du 19 octobre 1992 concernant l'harmonisation des structures des droits d'accises sur l'alcool et les boissons alcooliques, et répondant aux conditions posées aux articles 302 M et 508 à 513 ;
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b) Dénaturés selon un procédé, autre que celui mentionné au a, autorisé par l'administration et utilisés en vue de la fabrication de produits qui ne sont pas destinés à la consommation humaine.
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II. - Sont exonérés, dans les conditions posées au I, les alcools et boissons alcooliques utilisés :
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a) Pour la production de vinaigre relevant du code NC 2209 du tarif des douanes ;
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b) Pour la fabrication de médicaments tels que définis par l'article L. 5111-1 du code de la santé publique ;
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c) Pour la production d'arômes destinés à la préparation de denrées alimentaires et de boissons non alcooliques ayant un titre alcoométrique n'excédant pas 1,2 % vol. ;
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d) Directement ou en tant que composants de produits semi-finis pour la fabrication d'aliments fourrés ou non, à condition que, dans chaque cas, la teneur en alcool n'excède pas 8,5 litres d'alcool pur par 100 kilogrammes de produit entrant dans la composition de chocolats et 5 litres d'alcool pur par 100 kilogrammes de produit entrant dans la composition d'autres produits ;
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e) Comme échantillons pour des analyses ou des tests de production nécessaires ou à des fins scientifiques ;
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f) A des fins de recherche ou d'analyse scientifique ;
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g) A des fins médicales ou pharmaceutiques dans les hôpitaux et établissements similaires ainsi que dans les pharmacies ;
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h) Dans des procédés de fabrication pour autant que le produit fini ne contienne pas d'alcool ;
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i) Dans la fabrication d'un composant qui n'est pas soumis à l'impôt en application des dispositions du présent titre.
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III. - Les opérateurs qui veulent bénéficier des exonérations prévues au I et au II ou qui veulent se livrer au commerce des alcools totalement dénaturés mentionnés au a du I doivent en faire préalablement déclaration à l'administration selon des modalités fixées par décret.
\n
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Les manquements aux obligations prévues par le règlement (CE) n° 884/2001 de la Commission du 24 avril 2001 portant modalités d'application relatives aux documents accompagnant les transports de produits vitivinicoles et aux registres à tenir dans le secteur vitivinicole sont sanctionnés :
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1° Pour les infractions aux règles relatives à l'obligation et aux modalités d'établissement et, le cas échéant, de validation du ou des documents qui doivent accompagner chaque transport de ces produits et aux mentions économiques devant y figurer : d'une amende de 15 euros à 750 euros ou d'une pénalité dont le montant est compris entre une et trois fois celui de la valeur des produits transportés ;
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2° Pour les infractions aux règles relatives à l'obligation et aux modalités de tenue des registres : d'une amende de 15 euros par omission ou inexactitude ou d'une pénalité dont le montant est compris entre une et trois fois, selon le cas, la valeur des produits dont l'inscription n'a pas été effectuée ou la valeur des produits sur lesquels ont porté les manipulations.
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Les infractions définies au présent article sont constatées et poursuivies et les instances sont instruites et jugées selon la procédure propre aux contributions indirectes.
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Article 348 AUTONOME ABROGE, en vigueur du 31/03/2001 au 31/03/2002 (Code général des impôts)