{ "article": { "LEGIARTI000006305116": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "564", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-10-09", "DATE_DEBUT": "2004-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006305116", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305116.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0564AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323275", "@num": "11", "#text": "Ordonnance n°2004-281 du 25 mars 2004 - art. 11 () JORF 27 mars 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000797800", "@nortexte": "ECOX0400020R", "@numtexte": "2004-281", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" }, { "@id": "LEGIARTI000031280182", "@num": "4", "#text": "ORDONNANCE n°2015-1247 du 7 octobre 2015 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000031279520", "@nortexte": "AGRT1518202R", "@numtexte": "2015-1247", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000006309870", "@num": "422", "#text": "Code général des impôts, CGI. - art. 422", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162623", "@fin": "2025-07-01", "#text": "Section IX : Taxe spéciale sur le sucre utilisé au sucrage en première cuvée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147060", "@fin": "2025-07-01", "#text": "Chapitre III : Droits divers", "@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": "LEGIARTI000048373693", "@fin": "1979-07-01", "@num": "564", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305115", "@fin": "2004-03-27", "@num": "564", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305116", "@fin": "2015-10-09", "@num": "564", "@etat": "ABROGE", "@debut": "2004-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\nL'article 422 détermine l'assiette et le tarif de la taxe spéciale sur le sucre utilisé au sucrage en première cuvée.
\n
" } }, "LEGIARTI000006309870": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "422", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1979-03-11", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309870", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309870.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0422AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 426", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000031283620", "@num": "1804", "#text": "Code général des impôts, CGI. - art. 1804 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304790", "@num": "427", "#text": "Code général des impôts, CGI. - art. 427 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305116", "@num": "564", "#text": "Code général des impôts, CGI. - art. 564 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162833", "@fin": "1988-03-02", "#text": "VINS.", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048269621", "@fin": "1954-08-15", "@num": "422", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582267", "@fin": "1979-07-01", "@num": "422", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309870", "@fin": "1979-03-11", "@num": "422", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309871", "@fin": "1993-01-01", "@num": "422", "@etat": "MODIFIE", "@debut": "1979-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309872", "@fin": "1995-10-27", "@num": "422", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309873", "@fin": "2002-01-01", "@num": "422", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309874", "@fin": "2004-03-27", "@num": "422", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309875", "@fin": "2015-10-09", "@num": "422", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031283667", "@fin": "2019-01-01", "@num": "422", "@etat": "ABROGE", "@debut": "2015-10-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Quiconque veut ajouter du sucre à la vendange est tenu d'en faire la déclaration trois jours au moins à l'avance au bureau de déclarations de la direction générale des impôts (1). La quantité de sucre ajoutée ne peut être supérieure à 200 kilogrammes par hectare de vigne en production. Le sucre ainsi utilisé est frappé d'une taxe de 80 F par 100 kilogrammes due au moment de l'emploi. A l'intérieur des régions délimitées de Cognac et d'Armagnac, les noms des producteurs qui se sont livrés à l'opération de sucrage en première cuvée sont relevés, dans chaque commune, sur un registre spécial, au bureau susvisé.
\n
Tout viticulteur procédant au déclassement des vins à appellation d'origine contrôlée ou de vins délimités de qualité supérieure est tenu de déclarer préalablement la teneur alcoolique des vins en cause au service des impôts.
\n
Les viticulteurs ne peuvent déclasser les vins à appellation d'origine contrôlée ou les vins délimités de qualité supérieure obtenus après sucrage en première cuvée et titrant plus de douze degrés en alcool total (alcool acquis plus alcool en puissance) lorsque, dans le même département, le sucrage en première cuvée est interdit pour la production des autres vins.
\n
Un arrêté interministériel pourra, s'il y a lieu, fixer les modalités d'application des deux alinéas qui précèdent.
\n
1) Voir renvoi (1) sous l'article 426.
\n
" } }, "LEGIARTI000006309871": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "422", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1979-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006309871", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309871.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0422AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 426", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000337222", "#text": "Décret 79-200 1979-03-05 ART. 4 JORF 11 MARS 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000337222", "@numtexte": "79-200", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-05" }, { "@id": "LEGIARTI000006273266", "@num": "13", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 13 () JORF 22 DECEMBRE 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000031283620", "@num": "1804", "#text": "Code général des impôts, CGI. - art. 1804 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304790", "@num": "427", "#text": "Code général des impôts, CGI. - art. 427 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305116", "@num": "564", "#text": "Code général des impôts, CGI. - art. 564 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197404", "@fin": "1995-10-27", "#text": "Déclarations.", "@debut": "1979-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191677", "@fin": "1995-10-27", "#text": "V : Sucrages", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179668", "@fin": "1998-04-22", "#text": "A : Production", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162588", "@fin": "1998-04-22", "#text": "Section II : Vins et cidres", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147050", "@fin": "1998-04-22", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048269621", "@fin": "1954-08-15", "@num": "422", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582267", "@fin": "1979-07-01", "@num": "422", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309870", "@fin": "1979-03-11", "@num": "422", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309871", "@fin": "1993-01-01", "@num": "422", "@etat": "MODIFIE", "@debut": "1979-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309872", "@fin": "1995-10-27", "@num": "422", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309873", "@fin": "2002-01-01", "@num": "422", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309874", "@fin": "2004-03-27", "@num": "422", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309875", "@fin": "2015-10-09", "@num": "422", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031283667", "@fin": "2019-01-01", "@num": "422", "@etat": "ABROGE", "@debut": "2015-10-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Quiconque veut ajouter du sucre à la vendange est tenu d'en faire la déclaration trois jours au moins à l'avance au bureau de déclarations de la direction générale des impôts (1). La quantité de sucre ajoutée à la vendange ne peut être supérieure, par hectare de vigne ayant effectivement produit les vins pour lesquels l'enrichissement par sucrage est autorisé, à 250 kilogrammes dans les zones viticoles C et à 300 kilogrammes dans la zone viticole B. Le sucre ainsi utilisé est frappé d'une taxe de 80 F par 100 kilogrammes due au moment de l'emploi. A l'intérieur des régions délimitées de Cognac et d'Armagnac, les noms des producteurs qui se sont livrés à l'opération de sucrage en première cuvée sont relevés, dans chaque commune, sur un registre spécial, au bureau susvisé.
\n
Tout viticulteur procédant au déclassement des vins à appellation d'origine contrôlée ou de vins délimités de qualité supérieure est tenu de déclarer préalablement la teneur alcoolique des vins en cause au service des impôts.
\n
Les viticulteurs ne peuvent déclasser les vins à appellation d'origine contrôlée ou les vins délimités de qualité supérieure obtenus après sucrage en première cuvée et titrant plus de 12 % vol. en alcool total (alcool acquis plus alcool en puissance) lorsque, dans le même département, le sucrage en première cuvée est interdit pour la production des autres vins.
\n
Un arrêté interministériel pourra, s'il y a lieu, fixer les modalités d'application des deux alinéas qui précèdent.
\n
(1) Voir renvoi (1) sous l'article 426.
\n
" } }, "LEGIARTI000006309872": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "422", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309872", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309872.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0422AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 426", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318463", "@num": "108", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 108 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006535294", "@num": "1", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 1 (VT) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000700497", "#text": "Décret 93-264 1993-02-26 art. 10 JORF 28 février 1993 en vigueur le 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000700497", "@nortexte": "BUDF9300057", "@numtexte": "93-264", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "JORFTEXT000000726542", "#text": "Décret 93-309 1993-03-09 art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927851", "@num": "2", "#text": "Décret n°93-309 du 9 mars 1993 - art. 2 (V) JORF 11 mars 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000031283620", "@num": "1804", "#text": "Code général des impôts, CGI. - art. 1804 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304790", "@num": "427", "#text": "Code général des impôts, CGI. - art. 427 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305116", "@num": "564", "#text": "Code général des impôts, CGI. - art. 564 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modifications directes incorporées dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197404", "@fin": "1995-10-27", "#text": "Déclarations.", "@debut": "1979-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191677", "@fin": "1995-10-27", "#text": "V : Sucrages", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179668", "@fin": "1998-04-22", "#text": "A : Production", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162588", "@fin": "1998-04-22", "#text": "Section II : Vins et cidres", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147050", "@fin": "1998-04-22", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048269621", "@fin": "1954-08-15", "@num": "422", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582267", "@fin": "1979-07-01", "@num": "422", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309870", "@fin": "1979-03-11", "@num": "422", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309871", "@fin": "1993-01-01", "@num": "422", "@etat": "MODIFIE", "@debut": "1979-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309872", "@fin": "1995-10-27", "@num": "422", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309873", "@fin": "2002-01-01", "@num": "422", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309874", "@fin": "2004-03-27", "@num": "422", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309875", "@fin": "2015-10-09", "@num": "422", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031283667", "@fin": "2019-01-01", "@num": "422", "@etat": "ABROGE", "@debut": "2015-10-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Quiconque veut ajouter du sucre à la vendange est tenu d'en faire la déclaration trois jours au moins à l'avance à l'administration (1). La quantité de sucre ajoutée à la vendange ne peut être supérieure, par hectare de vigne ayant effectivement produit les vins pour lesquels l'enrichissement par sucrage est autorisé, à 250 kilogrammes dans les zones viticoles C et à 300 kilogrammes dans la zone viticole B. Le sucre ainsi utilisé est frappé d'une taxe de 80 F par 100 kilogrammes due au moment de l'emploi. A l'intérieur des régions délimitées de Cognac et d'Armagnac, les noms des producteurs qui se sont livrés à l'opération de sucrage en première cuvée sont relevés, dans chaque commune, sur un registre spécial, auprès de cette administration.
\n
Tout viticulteur procédant au déclassement des vins à appellation d'origine contrôlée ou de vins délimités de qualité supérieure est tenu de déclarer préalablement la teneur alcoolique des vins en cause à l'administration.
\n
Les viticulteurs ne peuvent déclasser les vins à appellation d'origine contrôlée ou les vins délimités de qualité supérieure obtenus après sucrage en première cuvée et titrant plus de 12 % vol. en alcool total (alcool acquis plus alcool en puissance) lorsque, dans le même département, le sucrage en première cuvée est interdit pour la production des autres vins.
\n
Un arrêté interministériel pourra, s'il y a lieu, fixer les modalités d'application des deux alinéas qui précèdent.
\n
(1) Voir renvoi (1) sous l'article 426.
\n
" } }, "LEGIARTI000006309873": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "422", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006309873", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309873.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0422AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 350 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000006329835", "@num": "1", "#text": "Décret n°95-1281 du 11 décembre 1995 - art. 1 () JORF 13 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000031283620", "@num": "1804", "#text": "Code général des impôts, CGI. - art. 1804 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304790", "@num": "427", "#text": "Code général des impôts, CGI. - art. 427 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305116", "@num": "564", "#text": "Code général des impôts, CGI. - art. 564 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197455", "@fin": "2025-07-01", "#text": "1° : Déclarations", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191859", "@fin": "2025-07-01", "#text": "V : Sucrages", "@debut": "1992-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179695", "@fin": "2025-07-01", "#text": "A : Production", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162614", "@fin": "2025-07-01", "#text": "Section II : Vins et cidres", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048269621", "@fin": "1954-08-15", "@num": "422", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582267", "@fin": "1979-07-01", "@num": "422", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309870", "@fin": "1979-03-11", "@num": "422", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309871", "@fin": "1993-01-01", "@num": "422", "@etat": "MODIFIE", "@debut": "1979-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309872", "@fin": "1995-10-27", "@num": "422", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309873", "@fin": "2002-01-01", "@num": "422", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309874", "@fin": "2004-03-27", "@num": "422", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309875", "@fin": "2015-10-09", "@num": "422", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031283667", "@fin": "2019-01-01", "@num": "422", "@etat": "ABROGE", "@debut": "2015-10-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Quiconque veut ajouter du sucre à la vendange est tenu d'en faire la déclaration trois jours au moins à l'avance à l'administration. La quantité de sucre ajoutée à la vendange ne peut être supérieure, par hectare de vigne ayant effectivement produit les vins pour lesquels l'enrichissement par sucrage est autorisé, à 250 kilogrammes dans les zones viticoles C et à 300 kilogrammes dans la zone viticole B. Le sucre ainsi utilisé est frappé d'une taxe de 80 F par 100 kilogrammes due au moment de l'emploi. A l'intérieur des régions délimitées de Cognac et d'Armagnac, les noms des producteurs qui se sont livrés à l'opération de sucrage en première cuvée sont relevés, dans chaque commune, sur un registre spécial, auprès de cette administration (1).
\n
Tout viticulteur procédant au déclassement des vins à appellation d'origine contrôlée ou de vins délimités de qualité supérieure est tenu de déclarer préalablement la teneur alcoolique des vins en cause à l'administration (1).
\n
Les viticulteurs ne peuvent déclasser les vins à appellation d'origine contrôlée ou les vins délimités de qualité supérieure obtenus après sucrage en première cuvée et titrant plus de 12 % vol. en alcool total (alcool acquis plus alcool en puissance) lorsque, dans le même département, le sucrage en première cuvée est interdit pour la production des autres vins.
\n
Un arrêté interministériel pourra, s'il y a lieu, fixer les modalités d'application des deuxième et troisième alinéas qui précèdent.
\n
(1) Voir le 5° de l'article 350 quinquies de l'annexe III.
\n
" } }, "LEGIARTI000006309874": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "422", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309874", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309874.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0422AAXXXXXAE" } }, "NOTA": { "CONTENU": "
(1) Voir le 5° de l'article 350 quinquies de l'annexe III.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 350 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716530", "@num": "7", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 7 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000031283620", "@num": "1804", "#text": "Code général des impôts, CGI. - art. 1804 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304790", "@num": "427", "#text": "Code général des impôts, CGI. - art. 427 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305116", "@num": "564", "#text": "Code général des impôts, CGI. - art. 564 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197455", "@fin": "2025-07-01", "#text": "1° : Déclarations", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191859", "@fin": "2025-07-01", "#text": "V : Sucrages", "@debut": "1992-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179695", "@fin": "2025-07-01", "#text": "A : Production", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162614", "@fin": "2025-07-01", "#text": "Section II : Vins et cidres", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048269621", "@fin": "1954-08-15", "@num": "422", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582267", "@fin": "1979-07-01", "@num": "422", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309870", "@fin": "1979-03-11", "@num": "422", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309871", "@fin": "1993-01-01", "@num": "422", "@etat": "MODIFIE", "@debut": "1979-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309872", "@fin": "1995-10-27", "@num": "422", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309873", "@fin": "2002-01-01", "@num": "422", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309874", "@fin": "2004-03-27", "@num": "422", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309875", "@fin": "2015-10-09", "@num": "422", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031283667", "@fin": "2019-01-01", "@num": "422", "@etat": "ABROGE", "@debut": "2015-10-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Quiconque veut ajouter du sucre à la vendange est tenu d'en faire la déclaration trois jours au moins à l'avance à l'administration. La quantité de sucre ajoutée à la vendange ne peut être supérieure, par hectare de vigne ayant effectivement produit les vins pour lesquels l'enrichissement par sucrage est autorisé, à 250 kilogrammes dans les zones viticoles C et à 300 kilogrammes dans la zone viticole B. Le sucre ainsi utilisé est frappé d'une taxe de 13 euros par 100 kilogrammes due au moment de l'emploi. A l'intérieur des régions délimitées de Cognac et d'Armagnac, les noms des producteurs qui se sont livrés à l'opération de sucrage en première cuvée sont relevés, dans chaque commune, sur un registre spécial, auprès de cette administration (1).
\n
Tout viticulteur procédant au déclassement des vins à appellation d'origine contrôlée ou de vins délimités de qualité supérieure est tenu de déclarer préalablement la teneur alcoolique des vins en cause à l'administration (1).
\n
Les viticulteurs ne peuvent déclasser les vins à appellation d'origine contrôlée ou les vins délimités de qualité supérieure obtenus après sucrage en première cuvée et titrant plus de 12 % vol. en alcool total (alcool acquis plus alcool en puissance) lorsque, dans le même département, le sucrage en première cuvée est interdit pour la production des autres vins.
\n
Un arrêté interministériel pourra, s'il y a lieu, fixer les modalités d'application des deuxième et troisième alinéas.
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La quantité de sucre ajoutée à la vendange ne peut être supérieure, par hectare de vigne ayant effectivement produit les vins pour lesquels l'enrichissement par sucrage est autorisé, à 250 kilogrammes dans les zones viticoles C et à 300 kilogrammes dans la zone viticole B. Le sucre ainsi utilisé est frappé d'une taxe de 13 € par 100 kilogrammes due au moment de l'emploi.

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\n
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art. 139 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299061", "@num": "140", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298902", "@num": "141", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 141 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299063", "@num": "142", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 142 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299065", "@num": "143", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300433", "@num": "50-00 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 50-00 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305023", "@num": "350", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 350 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305024", "@num": "351", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 351 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304742", "@num": "352", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 352 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305026", "@num": "353", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 353 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305027", "@num": "355", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 355 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305030", "@num": "356", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 356 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305031", "@num": "357", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 357 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305116", "@num": "564", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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R36 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114869", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions relatives aux contributions indirectes", "@debut": "2999-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084686", "@fin": "2999-01-01", "#text": "Chapitre Ier : Abrogation et adaptation de dispositions fiscales devenues sans objet ou obsolètes", "@debut": "2004-03-27" } ] }, "@cid": "JORFTEXT000000797800", "@nor": "ECOX0400020R", "@num": "2004-281", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2004-281 du 25 mars 2004 relative à des mesures de simplification en matière fiscale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000797800", "@c_titre_court": "Ordonnance n°2004-281 du 25 mars 2004" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2004-281 du 25 mars 2004 relative à des mesures de simplification en matière fiscale", "@debut": "2004-03-27", "@id_txt": "LEGITEXT000005765581", "@c_titre_court": "Ordonnance n° 2004-281 du 25 mars 2004" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2004-03-27", "@date_signature": "2004-03-25", "@num_parution_jo": "0074" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006323275", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
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" } }, "LEGIARTI000031280182": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031280182", "URL": "article/LEGI/ARTI/00/00/31/28/01/LEGIARTI000031280182.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031283773", "@num": "1613 bis", "#text": "Code général des impôts, CGI. - art. 1613 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283641", "@num": "1794", "#text": "Code général des impôts, CGI. - art. 1794 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283617", "@num": "1798 ter", "#text": "Code général des impôts, CGI. - art. 1798 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283633", "@num": "1802", "#text": "Code général des impôts, CGI. - art. 1802 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283620", "@num": "1804", "#text": "Code général des impôts, CGI. - art. 1804 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283880", "@num": "302 C", "#text": "Code général des impôts, CGI. - art. 302 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283829", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283826", "@num": "302 H ter", "#text": "Code général des impôts, CGI. - art. 302 H ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283820", "@num": "302 K", "#text": "Code général des impôts, CGI. - art. 302 K (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283815", "@num": "302 L", "#text": "Code général des impôts, CGI. - art. 302 L (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283805", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283803", "@num": "302 P", "#text": "Code général des impôts, CGI. - art. 302 P (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283801", "@num": "302 R", "#text": "Code général des impôts, CGI. - art. 302 R (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283793", "@num": "302 U bis", "#text": "Code général des impôts, CGI. - art. 302 U bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283708", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283703", "@num": "324", "#text": "Code général des impôts, CGI. - art. 324 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283695", "@num": "327", "#text": "Code général des impôts, CGI. - art. 327 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305013", "@num": "336", "#text": "Code général des impôts, CGI. - art. 336 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305014", "@num": "337", "#text": "Code général des impôts, CGI. - art. 337 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305019", "@num": "347", "#text": "Code général des impôts, CGI. - art. 347 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283691", "@num": "402 bis", "#text": "Code général des impôts, CGI. - art. 402 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283682", "@num": "407", "#text": "Code général des impôts, CGI. - art. 407 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309883", "@num": "408", "#text": "Code général des impôts, CGI. - art. 408 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305042", "@num": "410 bis", "#text": "Code général des impôts, CGI. - art. 410 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052338", "@num": "414", "#text": "Code général des impôts, CGI. - art. 414 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283678", "@num": "416", "#text": "Code général des impôts, CGI. - art. 416 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304775", "@num": "417", "#text": "Code général des impôts, CGI. - art. 417 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283671", "@num": "417 bis", "#text": "Code général des impôts, CGI. - art. 417 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283667", "@num": "422", "#text": "Code général des impôts, CGI. - art. 422 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304777", "@num": "423", "#text": "Code général des impôts, CGI. - art. 423 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304780", "@num": "424", "#text": "Code général des impôts, CGI. - art. 424 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304783", "@num": "425", "#text": "Code général des impôts, CGI. - art. 425 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304787", "@num": "426", "#text": "Code général des impôts, CGI. - art. 426 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304790", "@num": "427", "#text": "Code général des impôts, CGI. - art. 427 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305050", "@num": "436", "#text": "Code général des impôts, CGI. - art. 436 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283789", "@num": "442 septies", "#text": "Code général des impôts, CGI. - art. 442 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283661", "@num": "458", "#text": "Code général des impôts, CGI. - art. 458 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309953", "@num": "505", "#text": "Code général des impôts, CGI. - art. 505 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283785", "@num": "520 A", "#text": "Code général des impôts, CGI. - art. 520 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305116", "@num": "564", "#text": "Code général des impôts, CGI. - art. 564 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310148", "@num": "626", "#text": "Code général des impôts, CGI. - art. 626 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310151", "@num": "631", "#text": "Code général des impôts, CGI. - art. 631 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000031279520", "@nor": "AGRT1518202R", "@num": "2015-1247", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2015-1247 du 7 octobre 2015 relative aux produits de la vigne", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031279520", "@c_titre_court": "ORDONNANCE n° 2015-1247 du 7 octobre 2015" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2015-1247 du 7 octobre 2015 relative aux produits de la vigne", "@debut": "2015-10-09", "@id_txt": "LEGITEXT000031280164", "@c_titre_court": "ORDONNANCE n°2015-1247 du 7 octobre 2015" } ], "@ministere": "Ministère de l'agriculture, de l'agroalimentaire et de la forêt", "@date_publi": "2015-10-08", "@date_signature": "2015-10-07", "@num_parution_jo": "0233" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000031280182", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031279560", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

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

- Code général des impôts, CGI.
\n Art. 302 C, Art. 302 D, Art. 302 F ter, Art. 302 H ter, Art. 302 K, Art. 302 L, Art. 302 M, Art. 302 P, Art. 302 R, Art. 302 U bis, Art. 442 septies, Art. 520 A, Art. 1613 bis\n
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" } }, "LEGIARTI000031283667": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "422", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2015-10-09" } }, "META_COMMUN": { "ID": "LEGIARTI000031283667", "URL": "article/LEGI/ARTI/00/00/31/28/36/LEGIARTI000031283667.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031280182", "@num": "4", "#text": "ORDONNANCE n°2015-1247 du 7 octobre 2015 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000031279520", "@nortexte": "AGRT1518202R", "@numtexte": "2015-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000041466364", "@num": "26", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000031283620", "@num": "1804", "#text": "Code général des impôts, CGI. - art. 1804 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304790", "@num": "427", "#text": "Code général des impôts, CGI. - art. 427 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305116", "@num": "564", "#text": "Code général des impôts, CGI. - art. 564 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197455", "@fin": "2025-07-01", "#text": "1° : Déclarations", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191859", "@fin": "2025-07-01", "#text": "V : Sucrages", "@debut": "1992-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179695", "@fin": "2025-07-01", "#text": "A : Production", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162614", "@fin": "2025-07-01", "#text": "Section II : Vins et cidres", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048269621", "@fin": "1954-08-15", "@num": "422", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582267", "@fin": "1979-07-01", "@num": "422", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309870", "@fin": "1979-03-11", "@num": "422", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309871", "@fin": "1993-01-01", "@num": "422", "@etat": "MODIFIE", "@debut": "1979-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309872", "@fin": "1995-10-27", "@num": "422", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309873", "@fin": "2002-01-01", "@num": "422", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309874", "@fin": "2004-03-27", "@num": "422", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309875", "@fin": "2015-10-09", "@num": "422", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031283667", "@fin": "2019-01-01", "@num": "422", "@etat": "ABROGE", "@debut": "2015-10-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'enrichissement des vins est effectué dans les conditions prévues par l'annexe VIII du règlement (CE) n° 1308/2013 du Parlement européen et du Conseil du 17 décembre 2013 portant organisation commune des marchés des produits agricoles et abrogeant les règlements (CEE) n° 922/72, (CEE) n° 234/79, (CE) n° 1037/2001 et (CE) n° 1234/2007 du Conseil.

Il est perçu, lors de l'ajout de sucre à la vendange, une taxe de 13 € par 100 kilogrammes de sucre ajouté.

Cette taxe est recouvrée et les infractions sont poursuivies selon les mêmes procédures et sous les mêmes garanties que celles applicables en matière de contributions indirectes. ;

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Quiconque veut ajouter du sucre à la vendange est tenu d’en faire la déclaration trois jours au moins à l’avance à la recette buraliste. La quantité de sucre ajoutée ne peut être supérieure à 9 kilogrammes par 3 hectolitres de vendanges, ni à 200 kilogrammes par hectare de vigne en production. Le sucre ainsi utilisé est frappé d’une taxe de 1.150 francs par 100 kilogrammes due au moment de l’emploi. A l’intérieur fies régions délimitées de Cognac et d’Armagnac, les noms des producteurs qui se sont livrés à l’opération de sucrage en première cuvée sont relevés, dans chaque commune, sur un registre spécial, à la recette buraliste.

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Article 564 AUTONOME ABROGE, en vigueur du 27/03/2004 au 09/10/2015 (Code général des impôts)