{ "article": { "LEGIARTI000006305042": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "410 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-10-09", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305042", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305042.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0410ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031280182", "@num": "4", "#text": "ORDONNANCE n°2015-1247 du 7 octobre 2015 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000031279520", "@nortexte": "AGRT1518202R", "@numtexte": "2015-1247", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000026203823", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197288", "@fin": "2025-07-01", "#text": "3° : Dispositions communes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191705", "@fin": "2025-07-01", "#text": "I : Déclarations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179695", "@fin": "2025-07-01", "#text": "A : Production", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162614", "@fin": "2025-07-01", "#text": "Section II : Vins et cidres", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305042", "@fin": "2015-10-09", "@num": "410 bis", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les conditions fixées par décret pris sur le rapport du ministre de l'économie et des finances et du ministre de l'agriculture, les producteurs de cidre ou de poiré doivent souscrire des déclarations de production ainsi que des déclarations de stocks.
\n
" } }, "LEGIARTI000020515656": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-00 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020515656", "URL": "article/LEGI/ARTI/00/00/20/51/56/LEGIARTI000020515656.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 63 1° de la loi n° 2008-443 du 30 décembre 2008.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020500320", "@num": "1", "#text": "Arrêté du 7 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020496646", "@nortexte": "ECEL0904799A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000006294728", "@num": "286 J", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 J", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296249", "@num": "408", "#text": "Code général des impôts, annexe II, CGIANII. - art. 408", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300429", "@num": "50-00 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300440", "@num": "50-00 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@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": "LEGIARTI000006304707", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309755", "@num": "312", "#text": "Code général des impôts, CGI. - art. 312", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305015", "@num": "338", "#text": "Code général des impôts, CGI. - art. 338", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309781", "@num": "343", "#text": "Code général des impôts, CGI. - art. 343", "@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": "LEGIARTI000006309858", "@num": "407", "#text": "Code général des impôts, CGI. - art. 407", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305042", "@num": "410 bis", "#text": "Code général des impôts, CGI. - art. 410 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309865", "@num": "416", "#text": "Code général des impôts, CGI. - art. 416", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584493", "@num": "L621-1", "#text": "Code rural - art. L621-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162393", "@fin": "2999-01-01", "#text": "1° : Comptabilité matières des entrepositaires agréés", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146909", "@fin": "2999-01-01", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133785", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300431", "@fin": "2004-09-08", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006300432", "@fin": "2004-08-31", "@num": "50-00 C", "@etat": "MODIFIE_MORT_NE", "@debut": "2004-09-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300433", "@fin": "2007-01-01", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300434", "@fin": "2009-03-28", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020445393", "@fin": "2009-04-10", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020515656", "@fin": "2010-05-08", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022345042", "@fin": "2011-08-07", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024449541", "@fin": "2012-07-20", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2011-08-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026203823", "@fin": "2016-06-13", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2012-07-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032694368", "@fin": "2999-01-01", "@num": "50-00 C", "@etat": "VIGUEUR", "@debut": "2016-06-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Au titre des renseignements particuliers prévus à l'article 286 J de l'annexe II au code général des impôts, et en fonction de l'activité des entrepositaires agréés concernés, chacun des comptes de la comptabilité matières doit reprendre notamment les informations suivantes :

1° La nature, le numéro et la date de départ ou de réception du document d'accompagnement mentionné à l'article 302 M dudit code ou des pièces justificatives des productions, des transformations, des détentions, des entrées et sorties de produits des chais ou locaux du site d'exploitation ;

2° La date des déclarations de mise en production d'alcool, de fabrication de mistelles, vermouths, vins de liqueur ou apéritifs à base de vin, de cidre ou de poiré, de fabrication de vins mousseux, et de fabrication de vins doux naturels, prévues aux articles 312, 343 et 416 dudit code ;

3° La date des déclarations de récolte, des stocks et de production prévues aux articles 407, 408 et 410 bis dudit code ;

4° La date de la prise en charge des produits alcooligènes visés à l'article 338 du même code ;

5° La nature et la date de toute autre opération constituant une \" entrée \" ou une \" sortie \" selon le B du IX de l'article 286 J de l'annexe II au code général des impôts ;

6° La date de la déclaration récapitulative mensuelle mentionnée au IV de l'article 286 J précité ;

7° L'espèce, la qualité et la nature des produits mentionnés au III de l'article 302 G dudit code et, le cas échéant :

a) Les mentions relatives aux comptes d'âge ou de vieillissement ;

b) Les références aux contrats d'achat soumis au visa de l'établissement mentionné à l'article L. 621-1 du code rural pour les transactions soumises à cette procédure ;

c) Les références aux certificats d'agrément ou de labellisation ;

d) Les numéros d'enregistrement des contrats d'achat et les numéros des déclarations de transactions soumis préalablement aux interprofessions tels que prévus dans les accords interprofessionnels étendus ;

e) L'avis de blocage, l'engagement de garantie ou la mainlevée du porteur de warrant agricole ou du porteur de l'engagement de garantie.

8° La référence aux rhums traditionnels des départements d'outre-mer, soumis au tarif d'imposition prévu au 1° du I de l'article 403 au code général des impôts, sous couvert d'une rubrique intitulée \" Rhums des DOM, article 403 (I, 1°) \", subdivisée, selon le cas, par appellation d'origine ou par dénomination économique ou géographique.

" } }, "LEGIARTI000022345042": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-00 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-08-07", "DATE_DEBUT": "2010-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000022345042", "URL": "article/LEGI/ARTI/00/00/22/34/50/LEGIARTI000022345042.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 63 1° de la loi n° 2008-443 du 30 décembre 2008 et des articles 1er et 7 de l'ordonnance n° 2010-462 du 6 mai 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022195080", "@num": "1", "#text": "Ordonnance n°2010-462 du 6 mai 2010 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000022176680", "@nortexte": "AGRS1007353R", "@numtexte": "2010-462", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-05-06" }, { "@id": "LEGIARTI000024159928", "@num": "1", "#text": "Arrêté du 9 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024153097", "@nortexte": "EFIE1112236A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000006294728", "@num": "286 J", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 J", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296249", "@num": "408", "#text": "Code général des impôts, annexe II, CGIANII. - art. 408", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300429", "@num": "50-00 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300440", "@num": "50-00 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@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": "LEGIARTI000006304707", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309755", "@num": "312", "#text": "Code général des impôts, CGI. - art. 312", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305015", "@num": "338", "#text": "Code général des impôts, CGI. - art. 338", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309781", "@num": "343", "#text": "Code général des impôts, CGI. - art. 343", "@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": "LEGIARTI000006309858", "@num": "407", "#text": "Code général des impôts, CGI. - art. 407", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305042", "@num": "410 bis", "#text": "Code général des impôts, CGI. - art. 410 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309865", "@num": "416", "#text": "Code général des impôts, CGI. - art. 416", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584493", "@num": "L621-1", "#text": "Code rural - art. L621-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162393", "@fin": "2999-01-01", "#text": "1° : Comptabilité matières des entrepositaires agréés", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146909", "@fin": "2999-01-01", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133785", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300431", "@fin": "2004-09-08", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006300432", "@fin": "2004-08-31", "@num": "50-00 C", "@etat": "MODIFIE_MORT_NE", "@debut": "2004-09-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300433", "@fin": "2007-01-01", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300434", "@fin": "2009-03-28", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020445393", "@fin": "2009-04-10", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020515656", "@fin": "2010-05-08", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022345042", "@fin": "2011-08-07", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024449541", "@fin": "2012-07-20", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2011-08-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026203823", "@fin": "2016-06-13", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2012-07-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032694368", "@fin": "2999-01-01", "@num": "50-00 C", "@etat": "VIGUEUR", "@debut": "2016-06-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

3° La date des déclarations de récolte, des stocks et de production prévues aux articles 407, 408 et 410 bis dudit code ;

4° La date de la prise en charge des produits alcooligènes visés à l'article 338 du même code ;

5° La nature et la date de toute autre opération constituant une \" entrée \" ou une \" sortie \" selon le B du IX de l'article 286 J de l'annexe II au code général des impôts ;

6° La date de la déclaration récapitulative mensuelle mentionnée au IV de l'article 286 J précité ;

7° L'espèce, la qualité et la nature des produits mentionnés au III de l'article 302 G dudit code et, le cas échéant :

a) Les mentions relatives aux comptes d'âge ou de vieillissement ;

b) Les références aux contrats d'achat soumis au visa de l'établissement mentionné à l'article L. 621-1 du code rural et de la pêche maritime pour les transactions soumises à cette procédure ;

c) Les références aux certificats d'agrément ou de labellisation ;

e) L'avis de blocage, l'engagement de garantie ou la mainlevée du porteur de warrant agricole ou du porteur de l'engagement de garantie.

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L621-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162393", "@fin": "2999-01-01", "#text": "1° : Comptabilité matières des entrepositaires agréés", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146909", "@fin": "2999-01-01", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133785", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300431", "@fin": "2004-09-08", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006300432", "@fin": "2004-08-31", "@num": "50-00 C", "@etat": "MODIFIE_MORT_NE", "@debut": "2004-09-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300433", "@fin": "2007-01-01", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300434", "@fin": "2009-03-28", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020445393", "@fin": "2009-04-10", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020515656", "@fin": "2010-05-08", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022345042", "@fin": "2011-08-07", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024449541", "@fin": "2012-07-20", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2011-08-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026203823", "@fin": "2016-06-13", "@num": "50-00 C", "@etat": "MODIFIE", "@debut": "2012-07-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032694368", "@fin": "2999-01-01", "@num": "50-00 C", "@etat": "VIGUEUR", "@debut": "2016-06-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En application des articles 286 I et 286 J de l'annexe II du code général des impôts, et en fonction de l'activité des entrepositaires agréés concernés, chacun des comptes de la comptabilité matières doit reprendre notamment les informations suivantes :

1° La nature, le numéro et la date de départ ou de réception du document d'accompagnement mentionné aux articles 302 M et 302 M ter dudit code ou des pièces justificatives des productions, des transformations, des détentions, des entrées et sorties de produits des chais ou locaux du site d'exploitation ;

3° La date des déclarations de récolte, des stocks et de production prévues aux articles 407, 408 et 410 bis dudit code ;

4° La date de la prise en charge des produits alcooligènes visés à l'article 338 du même code ;

5° La nature et la date de toute autre opération constituant une \" entrée \" ou une \" sortie \" selon le B du IX de l'article 286 J de l'annexe II au code général des impôts ;

6° La date de la déclaration récapitulative mensuelle mentionnée au IV de l'article 286 J précité ;

7° L'espèce, la qualité et la nature des produits mentionnés au III de l'article 302 G dudit code et, le cas échéant :

a) Les mentions relatives aux comptes d'âge ou de vieillissement ;

c) Les références aux déclarations de revendication des produits bénéficiant d'un signe d'origine telles que prévues par la réglementation en vigueur ;

e) L'avis de blocage, l'engagement de garantie ou la mainlevée du porteur de warrant agricole ou du porteur de l'engagement de garantie.

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En application de l'article 286 I et de l'article 286 J de l'annexe II au code général des impôts, et en fonction de l'activité des entrepositaires agréés concernés, chacun des comptes de la comptabilité matières doit reprendre notamment les informations suivantes :

3° La date des déclarations de récolte, des stocks et de production prévues aux articles 407,408 et 410 bis dudit code ;

4° La date de la prise en charge des produits alcooligènes visés à l'article 338 du même code ;

5° La nature et la date de toute autre opération constituant une \" entrée \" ou une \" sortie \" selon le B du IX de l'article 286 J de l'annexe II au code général des impôts ;

6° La date de la déclaration récapitulative mensuelle mentionnée au IV de l'article 286 J précité ;

7° L'espèce, la qualité et la nature des produits mentionnés au III de l'article 302 G dudit code et, le cas échéant :

a) Les mentions relatives aux comptes d'âge ou de vieillissement ;

c) Les références aux déclarations de revendication des produits bénéficiant d'un signe d'origine telles que prévues par la réglementation en vigueur ;

e) L'avis de blocage, l'engagement de garantie ou la mainlevée du porteur de warrant agricole ou du porteur de l'engagement de garantie.

8° La référence aux rhums traditionnels des départements d'outre-mer, soumis au tarif d'imposition prévu au 1° du I de l'article 403 du code général des impôts, sous couvert d'une rubrique intitulée \" Rhums des DOM, article 403 (I, 1°) \", subdivisée, selon le cas, par appellation d'origine ou par dénomination économique ou géographique.

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art. 336 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305014", "@num": "337", "#text": "Code général des impôts, CGI. - art. 337 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305019", "@num": "347", "#text": "Code général des impôts, CGI. - art. 347 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283691", "@num": "402 bis", "#text": "Code général des impôts, CGI. - art. 402 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283682", "@num": "407", "#text": "Code général des impôts, CGI. - art. 407 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309883", "@num": "408", "#text": "Code général des impôts, CGI. - 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art. 417 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283667", "@num": "422", "#text": "Code général des impôts, CGI. - art. 422 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304777", "@num": "423", "#text": "Code général des impôts, CGI. - art. 423 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304780", "@num": "424", "#text": "Code général des impôts, CGI. - art. 424 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304783", "@num": "425", "#text": "Code général des impôts, CGI. - art. 425 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304787", "@num": "426", "#text": "Code général des impôts, CGI. - art. 426 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304790", "@num": "427", "#text": "Code général des impôts, CGI. - art. 427 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305050", "@num": "436", "#text": "Code général des impôts, CGI. - art. 436 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283789", "@num": "442 septies", "#text": "Code général des impôts, CGI. - art. 442 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283661", "@num": "458", "#text": "Code général des impôts, CGI. - art. 458 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309953", "@num": "505", "#text": "Code général des impôts, CGI. - art. 505 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283785", "@num": "520 A", "#text": "Code général des impôts, CGI. - art. 520 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305116", "@num": "564", "#text": "Code général des impôts, CGI. - art. 564 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310148", "@num": "626", "#text": "Code général des impôts, CGI. - art. 626 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310151", "@num": "631", "#text": "Code général des impôts, CGI. - art. 631 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000031279520", "@nor": "AGRT1518202R", "@num": "2015-1247", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2015-1247 du 7 octobre 2015 relative aux produits de la vigne", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031279520", "@c_titre_court": "ORDONNANCE n° 2015-1247 du 7 octobre 2015" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2015-1247 du 7 octobre 2015 relative aux produits de la vigne", "@debut": "2015-10-09", "@id_txt": "LEGITEXT000031280164", "@c_titre_court": "ORDONNANCE n°2015-1247 du 7 octobre 2015" } ], "@ministere": "Ministère de l'agriculture, de l'agroalimentaire et de la forêt", "@date_publi": "2015-10-08", "@date_signature": "2015-10-07", "@num_parution_jo": "0233" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000031280182", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031279560", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 336, Art. 337, Art. 347, Art. 408, Art. 410 bis, Art. 414, Art. 417, Art. 423, Art. 424, Art. 425, Art. 426, Art. 427, Art. 436, Art. 505, Art. 564, Art. 626, Art. 631, Art. 321, Art. 324, Art. 327, Art. 402 bis, Art. 407, Art. 416, Art. 417 bis, Art. 422, Art. 458, Art. 1794, Art. 1802, Art. 1804\n
\n

\n
\n
\n
\n
\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 C, Art. 302 D, Art. 302 F ter, Art. 302 H ter, Art. 302 K, Art. 302 L, Art. 302 M, Art. 302 P, Art. 302 R, Art. 302 U bis, Art. 442 septies, Art. 520 A, Art. 1613 bis\n
\n

\n
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Article 410 bis AUTONOME ABROGE, en vigueur du 01/07/1979 au 09/10/2015 (Code général des impôts)