{ "article": { "LEGIARTI000006305127": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 L", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305127", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305127.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575AMXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048624942", "@num": "25", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179712", "@fin": "2025-07-01", "#text": "III : Circulation, détention et commerce des tabacs", "@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": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006305127", "@fin": "2025-07-01", "@num": "575 L", "@etat": "ABROGE_DIFF", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les préposés à la vente des tabacs convaincus d'avoir falsifié des tabacs des manufactures par l'addition ou le mélange de matières hétérogènes sont destitués, sans préjudice des peines prévues par le présent code pour les infractions au monopole.
\n
" } }, "LEGIARTI000048624942": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "25", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048624942", "URL": "article/LEGI/ARTI/00/00/48/62/49/LEGIARTI000048624942.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000050084516", "@num": "458", "#text": "Code général des impôts, CGI. - art. 458 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179918", "#text": "Code général des impôts, CGI. - 0I : Dispositions générales (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191872", "#text": "Code général des impôts, CGI. - 1 : Débitants récoltants (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191871", "#text": "Code général des impôts, CGI. - 10° : Cessation de commerce (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191873", "#text": "Code général des impôts, CGI. - 1° : Alcools destinés à des usages industriels (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006197453", "#text": "Code général des impôts, CGI. - 1° : Conditions d'exercice de la profession de ... 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(VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006147065", "#text": "Code général des impôts, CGI. - Chapitre V : Dispositions communes à l'ensemble... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006147058", "#text": "Code général des impôts, CGI. - Chapitre premier : Boissons (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191875", "#text": "Code général des impôts, CGI. - Corse - DOM (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191908", "#text": "Code général des impôts, CGI. - DOM (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191695", "#text": "Code général des impôts, CGI. - I : Alambics (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179911", "#text": "Code général des impôts, CGI. - I : Alcools dénaturés (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179914", "#text": "Code général des impôts, CGI. - I : Contribution aux poinçonnages (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179697", "#text": "Code général des impôts, CGI. - I : Dispositions communes (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191705", "#text": "Code général des impôts, CGI. - I : Déclarations (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191709", "#text": "Code général des impôts, CGI. - I : Définition des produits (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191857", "#text": "Code général des impôts, CGI. - I : Définition des produits (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179915", "#text": "Code général des impôts, CGI. - I : Fabricants (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191905", "#text": "Code général des impôts, CGI. - II : Dispositions générales (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191710", "#text": "Code général des impôts, CGI. - II : Droit de circulation (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191703", "#text": "Code général des impôts, CGI. - II : Droit de consommation (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179910", "#text": "Code général des impôts, CGI. - II : Entrepositaires agréés (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179916", "#text": "Code général des impôts, CGI. - II : Marchands et personnes assimilées (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179709", "#text": "Code général des impôts, CGI. - II : Modalités de l'essai (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179919", "#text": "Code général des impôts, CGI. - II : Régime fiscal (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191929", "#text": "Code général des impôts, CGI. - II : Vinage (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179912", "#text": "Code général des impôts, CGI. - II bis : Essences pouvant servir à la fabricati... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179712", "#text": "Code général des impôts, CGI. - III : Circulation, détention et commerce des ta... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191696", "#text": "Code général des impôts, CGI. - III : Compteurs (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179704", "#text": "Code général des impôts, CGI. - III : Débitants (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179710", "#text": "Code général des impôts, CGI. - III : Obligations communes (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191706", "#text": "Code général des impôts, CGI. - III : Vin mousseux (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191697", "#text": "Code général des impôts, CGI. - IV : Bouilleurs de cru (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000042623629", "#text": "Code général des impôts, CGI. - IV : Vendanges (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191906", "#text": "Code général des impôts, CGI. - IV : Vins doux naturels (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162613", "#text": "Code général des impôts, CGI. - Section I : Alcools (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162626", "#text": "Code général des impôts, CGI. - Section I : Formalités générales à l'enlèvement (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162618", "#text": "Code général des impôts, CGI. - Section I : Titre des ouvrages (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162955", "#text": "Code général des impôts, CGI. - Section I bis : Document communautaire d'accomp... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162619", "#text": "Code général des impôts, CGI. - Section II : Poinçons (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162614", "#text": "Code général des impôts, CGI. - Section II : Vins et cidres (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162615", "#text": "Code général des impôts, CGI. - Section III : Circulation (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000026003305", "#text": "Code général des impôts, CGI. - Section III : Contribution aux poinçonnages et ... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163017", "#text": "Code général des impôts, CGI. - Section III : Registres (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162616", "#text": "Code général des impôts, CGI. - Section IV : Commerce (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163018", "#text": "Code général des impôts, CGI. - Section IV : Entreprises de transport (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162621", "#text": "Code général des impôts, CGI. - Section IV : Obligations des redevables (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162951", "#text": "Code général des impôts, CGI. - Section IX : Modalités d'application (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162623", "#text": "Code général des impôts, CGI. - Section IX : Taxe spéciale sur le sucre utilisé... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163015", "#text": "Code général des impôts, CGI. - Section V : Exportation ou livraison à destinat... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162628", "#text": "Code général des impôts, CGI. - Section V : Modification des tarifs d'impôts in... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162617", "#text": "Code général des impôts, CGI. - Section V : Régimes particuliers (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163065", "#text": "Code général des impôts, CGI. - Section VI : Bières et boissons non alcoolisées (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162949", "#text": "Code général des impôts, CGI. - Section VI : Importation (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162950", "#text": "Code général des impôts, CGI. - Section VII : Fabrication du plaqué et du doubl... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163019", "#text": "Code général des impôts, CGI. - Section VIII : Frais de surveillance (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162952", "#text": "Code général des impôts, CGI. - Section X : Départements d'outre-mer (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162629", "#text": "Code général des impôts, CGI. - Section X : Machines à timbrer (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191698", "#text": "Code général des impôts, CGI. - V : Bouilleurs ambulants (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191858", "#text": "Code général des impôts, CGI. - V : Corse (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191859", "#text": "Code général des impôts, CGI. - V : Sucrages (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179707", "#text": "Code général des impôts, CGI. - VI : Dispositions spéciales (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191699", "#text": "Code général des impôts, CGI. - VI : Distillateurs de profession (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191707", "#text": "Code général des impôts, CGI. - VI : Piquettes et vins de sucre (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191700", "#text": "Code général des impôts, CGI. - VII : Fabrication de produits divers (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179708", "#text": "Code général des impôts, CGI. - VII : Importations (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191708", "#text": "Code général des impôts, CGI. - VIII : Contentieux (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638140", "@num": "1649 quater-0 B bis", "#text": "Code général des impôts, CGI. - art. 1649 quater-0 B bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638159", "@num": "298 sexdecies E", "#text": "Code général des impôts, CGI. - art. 298 sexdecies E (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304722", "@num": "303", "#text": "Code général des impôts, CGI. - art. 303 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304724", "@num": "304", "#text": "Code général des impôts, CGI. - art. 304 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304726", "@num": "306", "#text": "Code général des impôts, CGI. - art. 306 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873318", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309746", "@num": "308", "#text": "Code général des impôts, CGI. - art. 308 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309748", "@num": "309", "#text": "Code général des impôts, CGI. - art. 309 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304999", "@num": "310", "#text": "Code général des impôts, CGI. - art. 310 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305000", "@num": "310 bis", "#text": "Code général des impôts, CGI. - art. 310 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309750", "@num": "311", "#text": "Code général des impôts, CGI. - art. 311 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873306", "@num": "311 bis", "#text": "Code général des impôts, CGI. - art. 311 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048226339", "@num": "314", "#text": "Code général des impôts, CGI. - art. 314 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304729", "@num": "319", "#text": "Code général des impôts, CGI. - art. 319 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305008", "@num": "320", "#text": "Code général des impôts, CGI. - art. 320 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229480", "@num": "325", "#text": "Code général des impôts, CGI. - art. 325 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309772", "@num": "326", "#text": "Code général des impôts, CGI. - art. 326 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283695", "@num": "327", "#text": "Code général des impôts, CGI. - art. 327 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309774", "@num": "328", "#text": "Code général des impôts, CGI. - art. 328 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229592", "@num": "333", "#text": "Code général des impôts, CGI. - art. 333 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229609", "@num": "334", "#text": "Code général des impôts, CGI. - art. 334 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309780", "@num": "342", "#text": "Code général des impôts, CGI. - art. 342 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309789", "@num": "349", "#text": "Code général des impôts, CGI. - art. 349 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983949", "@num": "362", "#text": "Code général des impôts, CGI. - art. 362 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309798", "@num": "363", "#text": "Code général des impôts, CGI. - art. 363 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304750", "@num": "402", "#text": "Code général des impôts, CGI. - art. 402 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041985072", "@num": "407", "#text": "Code général des impôts, CGI. - art. 407 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048263495", "@num": "409", "#text": "Code général des impôts, CGI. - art. 409 (VT)", "@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": "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": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305044", "@num": "428", "#text": "Code général des impôts, CGI. - art. 428 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048273671", "@num": "429", "#text": "Code général des impôts, CGI. - art. 429 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048273824", "@num": "430", "#text": "Code général des impôts, CGI. - art. 430 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305045", "@num": "431", "#text": "Code général des impôts, CGI. - art. 431 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305048", "@num": "432", "#text": "Code général des impôts, CGI. - art. 432 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048274124", "@num": "433", "#text": "Code général des impôts, CGI. - art. 433 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305049", "@num": "433 A", "#text": "Code général des impôts, CGI. - art. 433 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309893", "@num": "434", "#text": "Code général des impôts, CGI. - art. 434 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048294463", "@num": "447", "#text": "Code général des impôts, CGI. - art. 447 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048294780", "@num": "449", "#text": "Code général des impôts, CGI. - art. 449 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872978", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305059", "@num": "451", "#text": "Code général des impôts, CGI. - art. 451 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304812", "@num": "454", "#text": "Code général des impôts, CGI. - art. 454 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048295848", "@num": "457", "#text": "Code général des impôts, CGI. - art. 457 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084516", "@num": "458", "#text": "Code général des impôts, CGI. - art. 458 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623625", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765228", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305090", "@num": "504", "#text": "Code général des impôts, CGI. - art. 504 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469140", "@num": "518", "#text": "Code général des impôts, CGI. - art. 518 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305097", "@num": "520", "#text": "Code général des impôts, CGI. - art. 520 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309985", "@num": "521", "#text": "Code général des impôts, CGI. - art. 521 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304878", "@num": "522", "#text": "Code général des impôts, CGI. - art. 522 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305100", "@num": "522 bis", "#text": "Code général des impôts, CGI. - art. 522 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374326", "@num": "523", "#text": "Code général des impôts, CGI. - art. 523 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309990", "@num": "524", "#text": "Code général des impôts, CGI. - art. 524 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305104", "@num": "524 bis", "#text": "Code général des impôts, CGI. - art. 524 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305107", "@num": "526", "#text": "Code général des impôts, CGI. - art. 526 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304886", "@num": "530", "#text": "Code général des impôts, CGI. - art. 530 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304889", "@num": "531", "#text": "Code général des impôts, CGI. - art. 531 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304893", "@num": "533", "#text": "Code général des impôts, CGI. - art. 533 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189086", "@num": "534", "#text": "Code général des impôts, CGI. - art. 534 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304899", "@num": "535", "#text": "Code général des impôts, CGI. - art. 535 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034072654", "@num": "536", "#text": "Code général des impôts, CGI. - art. 536 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058583", "@num": "537", "#text": "Code général des impôts, CGI. - art. 537 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305111", "@num": "538", "#text": "Code général des impôts, CGI. - art. 538 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304902", "@num": "539", "#text": "Code général des impôts, CGI. - art. 539 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310018", "@num": "543", "#text": "Code général des impôts, CGI. - art. 543 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310026", "@num": "545", "#text": "Code général des impôts, CGI. - art. 545 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310029", "@num": "546", "#text": "Code général des impôts, CGI. - art. 546 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310032", "@num": "547", "#text": "Code général des impôts, CGI. - art. 547 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304915", "@num": "548", "#text": "Code général des impôts, CGI. - art. 548 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304919", "@num": "549", "#text": "Code général des impôts, CGI. - art. 549 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304921", "@num": "550", "#text": "Code général des impôts, CGI. - art. 550 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310036", "@num": "551", "#text": "Code général des impôts, CGI. - art. 551 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986548", "@num": "553", "#text": "Code général des impôts, CGI. - art. 553 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373446", "@num": "554", "#text": "Code général des impôts, CGI. - art. 554 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373467", "@num": "555", "#text": "Code général des impôts, CGI. - art. 555 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373533", "@num": "557", "#text": "Code général des impôts, CGI. - art. 557 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373550", "@num": "558", "#text": "Code général des impôts, CGI. - art. 558 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873285", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373516", "@num": "566", "#text": "Code général des impôts, CGI. - art. 566 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638137", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365688", "@num": "568 bis", "#text": "Code général des impôts, CGI. - art. 568 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981573", "@num": "568 ter", "#text": "Code général des impôts, CGI. - art. 568 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310094", "@num": "571", "#text": "Code général des impôts, CGI. - art. 571 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638435", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448878", "@num": "572 bis", "#text": "Code général des impôts, CGI. - art. 572 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039060", "@num": "574", "#text": "Code général des impôts, CGI. - art. 574 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638213", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805467", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638198", "@num": "575 I", "#text": "Code général des impôts, CGI. - art. 575 I (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305126", "@num": "575 J", "#text": "Code général des impôts, CGI. - art. 575 J (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304970", "@num": "575 K", "#text": "Code général des impôts, CGI. - art. 575 K (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305127", "@num": "575 L", "#text": "Code général des impôts, CGI. - art. 575 L (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638180", "@num": "575 M", "#text": "Code général des impôts, CGI. - art. 575 M (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305149", "@num": "614", "#text": "Code général des impôts, CGI. - art. 614 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392580", "@num": "629", "#text": "Code général des impôts, CGI. - art. 629 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392618", "@num": "632", "#text": "Code général des impôts, CGI. - art. 632 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305161", "@num": "633", "#text": "Code général des impôts, CGI. - art. 633 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048624827", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes", "@debut": "2023-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048624891", "@fin": "2999-01-01", "#text": "Chapitre III : Transfert des dispositions non fiscales du code général des impôts et du code des douanes dans d'autres codes", "@debut": "2023-12-22" } ] }, "@cid": "JORFTEXT000048603839", "@nor": "ECOE2303085R", "@num": "2023-1210", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048603839", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2023-12-22", "@id_txt": "LEGITEXT000048624824", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-12-21", "@date_signature": "2023-12-20", "@num_parution_jo": "0295" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048624942", "@fin": "2999-01-01", "@num": "25", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048603880", "@fin": "2999-01-01", "@num": "25", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Sct. Chapitre premier : Boissons, Sct. Section I : Alcools, Sct. A : Production, Sct. I : Alambics, Sct. 1° : Obligations des fabricants et des marchands, Art. 303, Art. 304, Sct. 2° : Obligations des particuliers, Art. 306, Sct. 3° : Circulation, Art. 307, Sct. 4° : Obligations des détenteurs, Art. 308, Art. 309, Art. 310, Sct. 5° : Rachat des alambics par l'État, Art. 310 bis, Sct. 6° : Mesures d'application, Art. 311, Sct. II : Dispositions générales, Sct. 1° : Conditions d'exercice de la profession de distillateur, Art. 311 bis, Sct. 2° : Déclarations, Sct. III : Compteurs, Art. 314, Sct. IV : Bouilleurs de cru, Sct. 1° : Définition, Sct. 2° : Lieux de distillation, Art. 319, Art. 320, Sct. 3° : Déclarations, Sct. 4° : Cautionnement, Sct. 5° : Liquidation de l'impôt, Art. 325, Sct. 6° : Mesures d'application, Art. 326, Sct. V : Bouilleurs ambulants, Sct. 1° : Permis de circulation, Art. 327, Art. 328, Sct. 2° : Déclarations, Sct. 3° : Registre journal, Sct. VI : Distillateurs de profession, Sct. 1° : Définition, Art. 333, Art. 334, Sct. 2° : Obligations, Sct. 3° : Tenue des comptes, Sct. 4° : Mesures d'application, Art. 342, Sct. VII : Fabrication de produits divers, Sct. 1° : Mistelles, vermouths, vins de liqueur et produits similaires, Sct. 4° : Absinthe et liqueurs similaires, Sct. 6° : Produits de parfumerie et de toilette, Art. 349, Sct. B bis : Régime du rhum, Art. 362, Art. 363, Sct. C : Régime fiscal, Sct. I : Définition des produits, Art. 402, Sct. II : Droit de consommation, Sct. 1° : Tarifs, Sct. 3° : Exemptions, Sct. V : Corse, Sct. Section II : Vins et cidres, Sct. A : Production, Sct. I : Déclarations, Sct. 1° : Récolte, Art. 407, Sct. 2° : Stocks, Art. 409, Sct. 3° : Dispositions communes, Sct. II : Vinage, Sct. III : Vin mousseux, Sct. IV : Vins doux naturels, Art. 416, Art. 417 bis, Sct. V : Sucrages, Sct. 1° : Déclarations, Sct. 2° : Détention et circulation des sucres, Sct. 3° : Mesures d'application, Sct. VI : Piquettes et vins de sucre, Sct. 1° : Définition, Art. 428, Art. 429, Art. 430, Sct. 2° : Interdictions diverses, Art. 431, Art. 432, Art. 433, Sct. VIII : Contentieux, Art. 433 A, Sct. B : Régime fiscal, Sct. I : Définition des produits, Sct. 1° : Vins et cidres, Art. 434, Sct. 2° : Vins de diffusion, Sct. II : Droit de circulation, Sct. 1° : Tarifs, Sct. 3° : Exonération et exemptions, Sct. Section III : Circulation, Sct. I : Dispositions communes, Sct. 1° : Titres de mouvement, Sct. 2° : Déclarations d'enlèvement, Art. 447, Art. 449, Sct. 3° : Boissons warrantées, Art. 450, Sct. 4° : Obligations des transporteurs, Art. 451, Art. 454, Sct. 5° : Tolérance sur déclarations-Creux de route, Art. 457, Sct. 6° : Exemption des formalités à la circulation, Art. 458, Sct. IV : Vendanges, Art. 466, Sct. Section IV : Commerce, Sct. II : Entrepositaires agréés, Sct. 3° bis : Excédent à la balance de comptabilité matières, Sct. 10° : Cessation de commerce, Sct. III : Débitants, Sct. 1 : Débitants récoltants, Sct. 2 : Autres débitants, Sct. 1° : Définition, Art. 502, Sct. 2° : Communications intérieures et recel, Art. 504, Sct. 3° : Interdictions relatives à la détention des alcools, Sct. Section V : Régimes particuliers, Sct. I : Alcools dénaturés, Sct. 1° : Alcools destinés à des usages industriels, Sct. 2° : Mesures d'application, Sct. II bis : Essences pouvant servir à la fabrication de boissons alcooliques, Sct. VI : Dispositions spéciales, Art. 518, Sct. VII : Importations, Art. 520, Sct. Section VI : Bières et boissons non alcoolisées, Sct. Chapitre II : Garantie des matières d'or, d'argent et de platine, Sct. Section I : Titre des ouvrages, Art. 521, Art. 522, Art. 522 bis, Sct. Section II : Poinçons, Art. 523, Art. 524, Art. 524 bis, Art. 526, Sct. Section III : Contribution aux poinçonnages et essai des métaux précieux, Sct. I : Contribution aux poinçonnages, Sct. II : Modalités de l'essai, Art. 530, Art. 531, Sct. Section IV : Obligations des redevables, Sct. I : Fabricants, Art. 533, Sct. II : Marchands et personnes assimilées, Art. 534, Sct. III : Obligations communes, Art. 535, Art. 536, Art. 537, Art. 538, Art. 539, Sct. Section V : Exportation ou livraison à destination d'un autre Etat membre de l'Union Européenne, Art. 543, Art. 545, Art. 546, Art. 547, Sct. Section VI : Importation, Art. 548, Art. 549, Sct. Section VII : Fabrication du plaqué et du doublé d'or, d'argent et de platine sur tous métaux, Art. 550, Art. 551, Sct. Section IX : Modalités d'application, Art. 553, Sct. Section X : Départements d'outre-mer, Art. 554, Art. 555, Art. 566, Art. 557, Art. 558, Sct. Chapitre III : Droits divers, Sct. Section IX : Taxe spéciale sur le sucre utilisé au sucrage en première cuvée, Sct. Chapitre III quinquies : Cotisation de solidarité sur les graines oléagineuses, Sct. 0I : Dispositions générales, Art. 565, Art. 568 bis, Art. 568 ter, Art. 570, Art. 571, Art. 572 , Art. 572 bis, Sct. DOM, Art. 574, Sct. II : Régime fiscal, Art. 575 , Sct. Corse-DOM, Art. 575 E bis, Sct. III : Circulation, détention et commerce des tabacs, Art. 575 I, Art. 575 J, Art. 575 K, Art. 575 L, Art. 575 M , Sct. Chapitre IV bis : Impôt sur les spectacles-Taxe sur les appareils automatiques, Sct. Chapitre V : Dispositions communes à l'ensemble des contributions indirectes, Sct. Section I : Formalités générales à l'enlèvement, Art. 614, Sct. Section I bis : Document communautaire d'accompagnement, Sct. Section III : Registres, Sct. Section IV : Entreprises de transport, Sct. Section V : Modification des tarifs d'impôts indirects, Art. 629, Sct. Section VIII : Frais de surveillance, Art. 632, Sct. Section X : Machines à timbrer, Art. 633
\n

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A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 298 sexdecies E, Art. 568, Art. 1649 quater-0 B bis
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Article 575 L AUTONOME ABROGE_DIFF, en vigueur du 01/07/1979 au 01/07/2025 (Code général des impôts)