{ "article": { "LEGIARTI000006305087": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "499", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305087", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305087.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0499AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191725", "@fin": "2000-03-31", "#text": "9° : Vente au détail", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179703", "@fin": "2001-03-31", "#text": "II : Marchands en gros", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162616", "@fin": "2025-07-01", "#text": "Section IV : Commerce", "@debut": "1979-03-11" } ] }, "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": "LEGIARTI000006305087", "@fin": "2000-03-31", "@num": "499", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les marchands en gros sont autorisés à vendre des boissons au détail dans des magasins séparés et n'ayant avec les magasins de gros et les ateliers de fabrication d'autre communication que par la voie publique.
\n
" } }, "LEGIARTI000006320696": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1999-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006320696", "URL": "article/LEGI/ARTI/00/00/06/32/06/LEGIARTI000006320696.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJHXXXXXX018AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 302 M", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580717", "#text": "Loi 99-1173 1999-12-30 Finances rectificative pour 1999 JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006295660", "@num": "283", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 283 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294740", "@num": "288", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - 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art. 499 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305089", "@num": "500", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 500 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304859", "@num": "502", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 502 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309953", "@num": "505", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 505 (Ab)", "@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": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309969", "@num": "515", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 515 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309976", "@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": "LEGIARTI000006310071", "@num": "565", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 565 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310079", "@num": "568", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 568 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310089", "@num": "570", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 570 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305120", "@num": "572 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 572 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304955", "@num": "575 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305129", "@num": "575 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305131", "@num": "575 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305134", "@num": "575 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305151", "@num": "615", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 615 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304979", "@num": "616", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 616 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305152", "@num": "617", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 617 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305153", "@num": "618", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 618 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305154", "@num": "619", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 619 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310141", "@num": "620", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 620 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304981", "@num": "621", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 621 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305155", "@num": "622", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 622 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305156", "@num": "623", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 623 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305158", "@num": "624", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 624 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315907", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314990", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315002", "@num": "L34 A", "#text": "Livre des procédures fiscales - art. L34 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314997", "@num": "L36 A", "#text": "Livre des procédures fiscales - art. L36 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316151", "@num": "R*26-2", "#text": "Livre des procédures fiscales - art. R*26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316585", "@num": "R*32-2", "#text": "Livre des procédures fiscales - art. R*32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316147", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742151", "@num": "L245-8", "#text": "Code de la sécurité sociale. - art. L245-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134160", "@fin": "2999-01-01", "#text": "I : MESURES CONCERNANT LA FISCALITE.", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114769", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084619", "@fin": "2999-01-01", "#text": "Deuxième partie : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "1999-12-31" } ] }, "@cid": "JORFTEXT000000580717", "@nor": "ECOX9900133L", "@num": "99-1173", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000580717", "@c_titre_court": "Loi n° 99-1173 du 30 décembre 1999" }, { "@fin": "2999-01-01", "#text": "Loi n° 99-1173 du 30 décembre 1999 de finances rectificative pour 1999 (1)", "@debut": "1999-12-31", "@id_txt": "LEGITEXT000005628931", "@c_titre_court": "Loi n° 99-1173 du 30 décembre 1999" } ], "@date_publi": "1999-12-31", "@date_signature": "1999-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006320696", "@fin": "2999-01-01", "@num": "18", "@etat": "VIGUEUR", "@debut": "1999-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
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III. - Dans le code général des impôts et le livre des procédures fiscales ainsi qu'au deuxième alinéa de l'article L. 245-8 du code de la sécurité sociale :
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1° Pour les alcools et boissons alcooliques, les références au statut de marchand en gros s'entendent comme faites au statut d'entrepositaire agréé ;
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2° Les références au titre de mouvement dénommé \"acquit-à-caution\" s'entendent comme faites au document mentionné au I de l'article 302 M ;
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3° Les références aux titres de mouvement dénommés : \"congé\", \"laissez-passer\" ou \"passavant\" s'entendent comme faites au document mentionné au II de l'article 302 M.
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IV. - Les dispositions des A et B du I et du B du II sont applicables à compter du 1er juillet 1999.
" } }, "LEGIARTI000006304985": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 F bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304985", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304985.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BWXXXXXBA" } }, "NOTA": { "CONTENU": "
(1) Dispositions applicables à compter du 1er juillet 1999.
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" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999 en vigueur le 1er juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGITEXT000030625521", "#text": "ARRÊTÉ du 13 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030625126", "@nortexte": "FCPD1400453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-05-13" }, { "@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": "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": "LEGIARTI000031283829", "@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": "LEGIARTI000030256475", "@num": "111-0 HD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@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": "LEGIARTI000006304985", "@fin": "2018-01-01", "@num": "302 F bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365557", "@fin": "2021-07-21", "@num": "302 F bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043829240", "@fin": "2022-01-01", "@num": "302 F bis", "@etat": "ABROGE", "@debut": "2021-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérés des droits d'accises exigibles lors de la mise à la consommation les alcools, boissons alcooliques et tabacs manufacturés :
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1° Détenus dans les comptoirs de vente situés dans l'enceinte d'un aéroport ou d'un port, et destinés à faire l'objet de livraisons à emporter dans les bagages personnels des voyageurs se rendant par la voie aérienne ou maritime dans un pays non compris dans le territoire communautaire ;
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2° Destinés à faire l'objet de livraisons à emporter dans les bagages personnels des voyageurs, effectuées à bord d'un avion ou d'un bateau au cours d'un transport à destination d'un pays non compris dans le territoire communautaire ;
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3° Destinés à l'avitaillement des navires effectuant une navigation maritime, à l'exclusion des navires de plaisance ou de sport, ainsi que des aéronefs effectuant des liaisons commerciales. Pour les droits d'accises au sens du présent code, ne sont considérés comme biens d'avitaillement que les alcools, boissons alcooliques et tabacs manufacturés, exclusivement destinés à être consommés à bord desdits moyens de transport par les membres de l'équipage ou par les passagers.
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Un décret fixe les conditions d'application du présent article (1).
" } }, "LEGIARTI000006304986": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 F ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304986", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304986.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BWXXXXXCA" } }, "NOTA": { "CONTENU": "
(1) Dispositions applicables à compter du 1er juillet 1999.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000030625521", "#text": "ARRÊTÉ du 13 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030625126", "@nortexte": "FCPD1400453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-05-13" }, { "@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" }, { "#text": "CGI 302 B, 302 F bis, 302 G, 302 D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999 en vigueur le 1er juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000048834554", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304956", "@num": "575 C", "#text": "Code général des impôts, CGI. - art. 575 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256081", "@num": "285 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 285 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256212", "@num": "286 O", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@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": "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": "LEGIARTI000006304986", "@fin": "2011-01-01", "@num": "302 F ter", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021948737", "@fin": "2015-10-09", "@num": "302 F ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283829", "@fin": "2018-01-01", "@num": "302 F ter", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365543", "@fin": "2021-07-21", "@num": "302 F ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000043829226", "@fin": "2222-02-22", "@num": "302 F ter", "@etat": "ABROGE_DIFF", "@debut": "2021-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1° Les personnes qui exploitent des comptoirs de vente situés dans l'enceinte d'un port, d'un aéroport ou du terminal du tunnel sous la Manche ou des boutiques à bord de moyens de transport et qui effectuent des livraisons de biens à emporter en exonération des droits mentionnés à l'article 302 B, dans les conditions prévues aux 1° et 2° de l'article 302 F bis, ou en droits acquittés aux voyageurs qui se rendent à destination d'un autre Etat membre de la Communauté européenne, doivent prendre la qualité d'entrepositaire agréé mentionnée à l'article 302 G pour bénéficier du régime suspensif de ces droits.
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2° Toute personne mentionnée au 1° qui veut effectuer des ventes au détail d'alcools, de boissons alcooliques et de tabacs manufacturés à des voyageurs, qui se rendent à destination d'un pays non compris dans le territoire communautaire ou d'un autre Etat membre de la Communauté européenne, est tenue d'en faire la déclaration auprès de l'administration des douanes et droits indirects préalablement au commencement de son activité et de désigner le ou les lieux de vente.
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3° a. Les droits mentionnés à l'article 302 B sont liquidés et acquittés dans les conditions prévues au III de l'article 302 D, d'après les quantités déclarées en sortie de régime suspensif ;
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b. Les dispositions du a s'appliquent également lorsque les alcools, boissons alcooliques et tabacs manufacturés sont détenus sous un régime suspensif fiscal d'entrepôt national d'importation ou d'exportation et sous un régime suspensif des droits d'accises.
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4° Un décret en Conseil d'Etat fixe les conditions d'application du présent article (1).
" } }, "LEGIARTI000006305120": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "572 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006305120", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305120.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0572ABXXXXXAA" } }, "NOTA": { "CONTENU": "
(1) Dispositions applicables à compter du 1er juillet 1999.
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" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999 en vigueur le 1er juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000038196786", "@num": "3", "#text": "Arrêté du 30 janvier 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042517448", "@num": "3", "#text": "Arrêté du 29 octobre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000046546352", "@num": "3", "#text": "Arrêté du 5 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGITEXT000049534804", "#text": "Arrêté du 30 avril 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049534457", "@nortexte": "ECOD2412799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGITEXT000050087063", "#text": "Arrêté du 6 août 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050085695", "@nortexte": "ECOD2421979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-06" }, { "@id": "LEGITEXT000050332041", "#text": "Arrêté du 4 octobre 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGITEXT000050825132", "#text": "Arrêté du 10 décembre 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823126", "@nortexte": "BCPD2433590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-10" }, { "@id": "LEGITEXT000051063492", "#text": "Arrêté du 14 janvier 2025 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000051059011", "@nortexte": "ECOD2501173A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-01-14" }, { "@id": "LEGITEXT000051238534", "#text": "Arrêté du 7 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051234274", "@nortexte": "ECOD2503168A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-07" }, { "#text": "CGI 568", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179711", "@fin": "2999-01-01", "#text": "I : Régime économique", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162624", "@fin": "2999-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147062", "@fin": "2999-01-01", "#text": "Chapitre IV : Tabacs", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006305120", "@fin": "2003-01-01", "@num": "572 bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305121", "@fin": "2005-12-31", "@num": "572 bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305122", "@fin": "2010-05-01", "@num": "572 bis", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201658", "@fin": "2014-01-01", "@num": "572 bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000028448878", "@fin": "2025-07-01", "@num": "572 bis", "@etat": "ABROGE_DIFF", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le prix de vente au détail des produits livrés aux voyageurs par les acheteurs-revendeurs désignés au troisième alinéa de l'article 568 est librement déterminé, sans que toutefois ce prix puisse être inférieur au prix de détail exprimé aux 1 000 unités ou aux 1 000 grammes pour les produits d'une marque reprise à l'arrêté d'homologation. Les acheteurs-revendeurs sont tenus d'inscrire dans leur comptabilité matières et de porter sur la déclaration de liquidation des droits tous les changements de prix intervenus au cours de la période couverte par ladite déclaration (1).
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" } }, "LEGIARTI000006313632": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1698 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313632", "URL": "article/LEGI/ARTI/00/00/06/31/36/LEGIARTI000006313632.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1698ADXXXXXBA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999 en vigueur le 1er juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "#text": "CGI 402 bis, 403, 438, 520 A, 277 A, 302 D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037993560", "@num": "1698 A", "#text": "Code général des impôts, CGI. - art. 1698 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133932", "@fin": "2999-01-01", "#text": "Section III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006313632", "@fin": "2011-01-01", "@num": "1698 C", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000021948748", "@fin": "2022-01-01", "@num": "1698 C", "@etat": "ABROGE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - A l'importation, les droits respectivement mentionnés aux articles 402 bis, 403, 438 et 520 A sont recouvrés et garantis comme en matière de douane.
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II. - Sur demande des opérateurs, les dispositions du I peuvent s'appliquer aux alcools, boissons alcooliques et tabacs manufacturés qu'ils détiennent en suspension des droits sous un régime d'entrepôt fiscal prévu aux a, b et c du 2° du I de l'article 277 A et sous un régime suspensif des droits d'accises, lorsque ces opérateurs détiennent également des alcools et boissons alcooliques sous un régime douanier communautaire mentionné au b du 1° du 1 du I de l'article 302 D.
" } }, "LEGIARTI000006313898": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1798 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313898", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313898.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1798ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 302 G, 302 P", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006314988", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006313898", "@fin": "2002-01-01", "@num": "1798 bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313899", "@fin": "2016-01-01", "@num": "1798 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031826785", "@fin": "2017-07-01", "@num": "1798 bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781336", "@fin": "2017-12-30", "@num": "1798 bis", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364779", "@fin": "2022-01-01", "@num": "1798 bis", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873082", "@fin": "2022-05-07", "@num": "1798 bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045764781", "@fin": "2023-01-01", "@num": "1798 bis", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472176", "@fin": "2023-07-20", "@num": "1798 bis", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047861252", "@fin": "2025-07-01", "@num": "1798 bis", "@etat": "ABROGE_DIFF", "@debut": "2023-07-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639422", "@fin": "2999-01-01", "@num": "1798 bis", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Sont punis d'une amende de 100 F à 5 000 F :
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1° Le défaut de présentation à l'administration ou de tenue de la comptabilité matières prévue au III de l'article 302 G ;
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2° Le défaut de présentation des documents mentionnés au troisième alinéa de l'article L. 34 du livre des procédures fiscales ;
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3° Le défaut d'information de l'administration dans les délais requis au premier alinéa du II de l'article 302 P.
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II. - Chaque omission ou inexactitude relevée dans les renseignements devant figurer dans la comptabilité matières est punie d'une amende de 100 F.
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III. - Les infractions visées au présent article sont constatées et poursuivies et les instances instruites et jugées selon la procédure propre aux contributions indirectes.
" } }, "LEGIARTI000006315002": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L34 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315002", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315002.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL034ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 302 F ter, 302 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999 en vigueur le 1er juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006316147", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197478", "@fin": "2999-01-01", "#text": "1 : Contributions indirectes", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191967", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice de l'activité", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315002", "@fin": "2000-03-31", "@num": "L34 A", "@etat": "MODIFIE", "@debut": "1999-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315003", "@fin": "2022-01-01", "@num": "L34 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044874400", "@fin": "2999-01-01", "@num": "L34 A", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'exercice des visites et vérifications chez les personnes mentionnées au 1° de l'article 302 F ter du code général des impôts, les agents des douanes et droits indirects ont accès aux locaux professionnels, y compris les moyens de transport, dans lesquels les opérateurs précités exercent leur activité ou détiennent des produits repris à l'article 302 B.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006320696", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305087", "typelien": "ABROGATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006305087", "liens_entrants": true }

Article 499 AUTONOME ABROGE, en vigueur du 30/04/1950 au 31/03/2000 (Code général des impôts)