{ "article": { "LEGIARTI000006305093": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "507", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006305093", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305093.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0507AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2002", "@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": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@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": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-08-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197300", "@fin": "2002-03-31", "#text": "4° : Alcools - Tenue de comptes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191727", "@fin": "2025-07-01", "#text": "2 : Autres débitants", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179704", "@fin": "2025-07-01", "#text": "III : Débitants", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305092", "@fin": "2000-03-31", "@num": "507", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305093", "@fin": "2002-03-31", "@num": "507", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il peut être tenu pour les débitants le même compte de spiritueux que pour les entrepositaires agréés. Les décharges sont établies d'après les enlèvements effectués sous le couvert de titres de mouvement et les manquants reconnus lors des vérifications; les excédents sont saisissables dans les mêmes conditions que pour les entrepositaires agréés.
\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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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. 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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
\n
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 :
\n
1° Pour les alcools et boissons alcooliques, les références au statut de marchand en gros s'entendent comme faites au statut d'entrepositaire agréé ;
\n
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 ;
\n
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.
\n
IV. - Les dispositions des A et B du I et du B du II sont applicables à compter du 1er juillet 1999.
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\n
" } }, "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. - art. 165 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764781", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365567", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283805", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084516", "@num": "458", "#text": "Code général des impôts, CGI. - art. 458 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309958", "@num": "508", "#text": "Code général des impôts, CGI. - art. 508 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298856", "@num": "111-0 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298857", "@num": "111-0 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298858", "@num": "111-0 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300443", "@num": "50-0 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300444", "@num": "50-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006689866", "@num": "L5111-1", "#text": "Code de la santé publique - 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
" } }, "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.
\n
" }, "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 :
\n
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.
\n
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.
\n
" }, "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 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823126", "@nortexte": "BCPD2433590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-10" }, { "#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.
" } }, "LEGIARTI000006313900": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1798 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313900", "URL": "article/LEGI/ARTI/00/00/06/31/39/LEGIARTI000006313900.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1798ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@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" }, { "#text": "Règlement CE 884/2001 2001-04-24 (Commission)", "@sens": "source", "@typelien": "CITATION" } ] }, "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": "LEGIARTI000006313900", "@fin": "2010-01-01", "@num": "1798 ter", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664313", "@fin": "2015-10-09", "@num": "1798 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283617", "@fin": "2020-12-05", "@num": "1798 ter", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042623603", "@fin": "2025-07-01", "@num": "1798 ter", "@etat": "ABROGE_DIFF", "@debut": "2020-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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.
" } }, "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.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006320696", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305093", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006843041", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305093", "typelien": "ABROGATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006305093", "liens_entrants": true }

Article 507 AUTONOME ABROGE, en vigueur du 31/03/2000 au 31/03/2002 (Code général des impôts)